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request. See the Instructions for Form

Ministerial act. The term “ministerial

Line 3

2848 for more information.

act” means a procedural or mechanical

Check the appropriate box to show the

act that does not involve the exercise of

If you are filing as a legal

type of tax for which you are claiming a

judgment or discretion and that occurs

representative for a decedent whose

refund or requesting an abatement. If

during the processing of your case after

return you filed, attach to Form 843 a

the claim relates to interest, a penalty,

all prerequisites of the act, such as

statement that you filed the return and

or addition to tax, check the box to

conferences and review by supervisors,

you are still acting as the

indicate the type of tax to which the

have taken place. A decision regarding

representative. If you did not file the

claim or request relates. Do not use

the proper application of federal tax law

Form 843 to claim a refund or request

decedent’s return, attach certified

is not a ministerial act. See Regulations

an abatement of income tax.

copies of letters testamentary, letters of

section 301.6404-2 for more

administration, or similar evidence to

information.

Excess tier 2 RRTA tax. Complete

show your authority. File Form 1310,

lines 1 and 2. On line 3, check the box

How To Request an Abatement

Statement of Person Claiming Refund

for “Employment” tax. Skip lines 4, 5,

Due a Deceased Taxpayer, with Form

of Interest

and 6. In the space for line 7, identify

843 if you are the legal representative

Request an abatement of interest by

the claim as “Excess tier 2 RRTA” and

of a decedent.

writing “Request for Abatement of

show your computation of the refund.

You must also attach copies of your

Interest Under Section 6404(e)” at the

top of Form 843.

Forms W-2 for the year to Form 843.

Where To File

See the worksheet in Pub. 505, Tax

Complete lines 1 through 3. Check

If you are filing Form 843 in response to

Withholding and Estimated Tax, to help

the first box on line 5a. On line 5b,

an IRS notice, send it to the address

you figure the excess amount.

show the dates of any payment of

shown in the notice. Otherwise, file

interest or tax liability for the tax period

Form 843 with the service center where

Line 4

involved.

you would be required to file a current

If you are requesting a refund or

tax return for the tax to which your

On line 7 state:

abatement of an assessed penalty,

claim or request relates. For more

•

The type of tax involved,

enter the applicable Internal Revenue

information, see the most recent

•

When you were first notified by the

Code (IRC) section. Generally, you can

instructions for that tax return.

IRS in writing about the deficiency or

find the IRC section on the Notice of

payment,

Assessment from the service center.

•

Penalty for Erroneous

The specific period for which you are

requesting abatement of interest,

Line 5

•

Claim for Refund

The circumstances of your case, and

•

The reasons why you believe that

If you claim an excessive amount of tax

Requesting Abatement or

failure to abate the interest would result

refund or credit relating to income tax

in grossly unfair treatment.

Refund of Interest Due to IRS

(other than a claim relating to the

earned income credit), you may be

Error or Delay

Multiple tax years. File only one

liable for a penalty of 20% of the

Form 843 if the interest assessment

The IRS can abate interest if the

amount that is determined to be

resulted from the IRS’s error or delay in

interest is caused by IRS errors or

excessive. An excessive amount is the

performing a single managerial or

delays.

amount of the claim for refund or credit

ministerial act affecting a tax

that is more than the amount of claim

The IRS will abate the interest only if

assessment for multiple tax years or

allowable for the tax year. The penalty

there was an unreasonable error or

types of tax (for example, where 2 or

may be waived if you can show that

delay in performing a managerial or

more tax years were under

you had a reasonable basis for making

ministerial act (defined on this page).

examination).

the claim.

The taxpayer cannot have caused any

significant aspect of the error or delay.

Requesting Abatement or

In addition, the interest can be abated

Paid Tax Return

Refund of a Penalty or

only if it relates to taxes for which a

Addition to Tax as a Result

notice of deficiency is required. This

Preparer

includes income taxes,

of Written Advice

A paid tax return preparer who files

generation-skipping transfer taxes,

The IRS can abate any portion of a

Form 843 for you must sign the form

estate and gift taxes, and certain excise

penalty or addition to tax caused by

and fill in the identifying information at

taxes. Interest related to employment

erroneous advice furnished to you in

the bottom of the form. The tax

taxes or other excise taxes cannot be

writing by an officer or employee of the

preparer must give you a copy of the

abated. See Pub. 556, Examination of

IRS acting in his or her official capacity.

completed Form 843 for your records.

Returns, Appeal Rights, and Claims for

These rules apply to claims related to

Refund, for more information.

The IRS will abate the penalty or

income taxes, employment taxes,

addition to tax only if:

Managerial act. The term “managerial

estate and gift taxes and other types of

act” means an administrative act that

1. You reasonably relied on the

taxes.

occurs during the processing of your

written advice,

case involving the temporary or

2. The written advice was in

permanent loss of records or the

response to a specific written request

Specific Instructions

exercise of judgment or discretion

for advice made by you (or your

relating to management of personnel. A

representative who is allowed to

Social security number. Enter your

decision regarding the proper

practice before the IRS), and

social security number (SSN). If you are

application of federal tax law is not a

3. The penalty or addition to tax did

filing Form 843 relating to a joint return,

managerial act. See Regulations

not result from your failure to provide

enter the SSNs for both you and your

section 301.6404-2 for more

the IRS with adequate or accurate

spouse.

information.

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Instructions For Form 843 - Claim For Refund And Request For Abatement - Internal Revenue Service - 2008 Page 2

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