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How To Request an Abatement

If you cannot obtain a statement

Privacy Act and Paperwork

from the employer, you should attach a

or Refund of a Penalty or an

Reduction Act Notice. We ask for the

statement with the same information to

information on this form to carry out the

Addition to Tax as a Result of

the best of your knowledge and belief

Internal Revenue laws of the United

Written Advice

and include in the statement an

States. Sections 6402 and 6404 state

Request an abatement or refund of a

explanation of why you could not obtain

the conditions under which you may file

penalty or addition to tax because of

a statement from the employer.

a claim for refund and request for

erroneous written advice by writing

abatement of certain taxes, penalties,

“Request for Abatement of Penalty or

Line 7

and interest. Form 843 may be used to

Addition to Tax Under Section 6404(f)”

file your claim. Section 6109 requires

Explain in detail your reasons for filing

at the top of Form 843.

that you disclose your taxpayer

this claim and show your computation

Complete lines 1 through 4. Check

identification number (TIN). Routine

for the credit, refund, or abatement. If

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

uses of this information include

you attach an additional sheet(s),

enter the date of payment if the penalty

providing it to the Department of Justice

include your name and SSN, or

or addition to tax has been paid.

for civil and criminal litigation and to

employer identification number (EIN) on

cities, states, and the District of

You must attach copies of the

it. Also, attach appropriate supporting

Columbia for use in administering their

following information to Form 843:

evidence.

tax laws. We may also give this

1. Your written request for advice,

Requesting Net Interest

information to Federal and state

2. The erroneous written advice you

agencies to enforce Federal nontax

relied on that was furnished to you by

Rate of Zero on

criminal laws and to combat terrorism.

the IRS, and

You are not required to claim a refund

Overlapping Tax

3. The report, if any, of tax

or request an abatement; however, if

adjustments identifying the penalty or

Underpayments and

you choose to do so you are required to

addition to tax, and the item(s) relating

provide the information requested on

to the erroneous advice.

Overpayments

this form. Failure to provide all of the

When to file. An abatement of any

requested information may delay or

If you have paid or are liable for interest

prevent processing your claim or

penalty or addition to tax as a result of

on a tax underpayment and have

request; providing false or fraudulent

written advice will be allowed only if:

received or are due interest on a tax

•

information may subject you to civil or

You submit the request for

overpayment for the same period of

criminal penalties.

abatement within the period allowed for

time, you can request that the IRS

collection of the penalty or addition to

compute the interest using the net

You are not required to provide the

tax, or

interest rate of zero.

information requested on a form that is

•

You paid the penalty or addition to

subject to the Paperwork Reduction Act

How To Request a Net

tax, within the period allowed for

unless the form displays a valid OMB

Interest Rate of Zero

claiming a credit or refund of such

control number. Books or records

penalty or addition to tax.

relating to a form or its instructions

You can request a net interest rate of

must be retained as long as their

zero by writing on top of Form 843

Line 6

contents may become material in the

“Request for Net Interest Rate of Zero

administration of any Internal Revenue

Check the appropriate box to show the

under Rev. Proc. 2000-26”.

law. Generally, tax returns and return

type of return, if any, to which your

Leave line 1 blank. You can enter a

information are confidential, as required

claim or request relates. Check the box

dollar amount on line 2 or leave it

by section 6103.

labeled “1040” to indicate other

blank. Complete line 3 to indicate the

individual income tax returns (such as

The time needed to complete and

type of tax. More than one box can be

Form 1040A or Form 1040EZ).

file this form will vary depending on

checked.

individual circumstances. The

You must attach Form 941c,

Do not complete lines 4 and 5.

estimated average time is:

Supporting Statement To

Complete line 6 to indicate the type of

Correct Information, or an

return filed. More than one box can be

CAUTION

Recordkeeping . . . . . . . . . . . . 26 min.

equivalent statement, if you are

checked.

Learning about the law or the

claiming a refund of taxes reported on

On line 7, provide all of the following

form . . . . . . . . . . . . . . . . . . . . 18 min.

Form 941, 941-M, 941-SS, 943, or 945.

information:

Preparing the form . . . . . . . . . 35 min.

Refund of excess social security

1. The tax periods for which you

Copying, assembling, and

taxes. If you are claiming a refund of

overpaid and underpaid your tax

sending the form to the IRS . . 20 min.

excess social security or RRTA tax

liability.

withheld by one employer, you must, if

If you have comments concerning

2. When you paid the tax

possible, attach a statement from the

the accuracy of these time estimates or

underpayment if it was paid.

employer. The statement should

suggestions for making this form

3. When you received your tax

indicate the following.

simpler, we would be happy to hear

refund if it was received.

•

The amount, if any, the employer has

from you. You can write to the Internal

4. The periods that your

reimbursed you for any excess taxes

Revenue Service, Tax Products

overpayment and underpayment

withheld.

Coordinating Committee,

overlapped and the overlapping

•

The amount, if any, of credit or

SE:W:CAR:MP:T:T:SP, 1111

amount.

refund claimed by the employer or

Constitution Ave. NW, IR-6526,

5. A computation, to the extent

authorized by you to be claimed by the

Washington, DC 20224. Do not send

possible, of the amount of interest to be

employer.

the form to this address. Instead, see

credited, refunded, or abated.

The employer should include in the

Where To File on page 2.

statement the fact that it is made in

support of your claim for refund of

employee tax paid by the employer to

the IRS.

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Instructions For Form 843 - Claim For Refund And Request For Abatement - Internal Revenue Service - 2008 Page 3

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