Instructions For Form 6118 - Claim For Refund Of Tax Return Preparer And Promoter Penalties


Form 6118 (Rev. 4-2017)
General Instructions
If you are self-employed or employed by another preparer or
promoter, enter your social security number. If you are the employer
of other preparers or promoters, enter your employer identification
Section references are to the Internal Revenue Code unless
otherwise noted.
Type of Penalty
Future Developments
For item M (other penalties), enter the name of the penalty and the
For the latest information about developments related to Form 6118
corresponding Internal Revenue Code section.
and its instructions, such as legislation enacted after they were
published, go to
Additional Information
What's New. For tax years beginning after 2015, the penalty under
You may want to attach a copy of the penalty statements to your
section 6695(g) (type J) has been expanded to include failure to
claim. In addition to completing the form, you must give your
exercise due diligence in determining eligibility for, and/or amount
reasons for claiming a refund for each penalty listed. Identify each
of, the child tax credit, additional child tax credit, and /or American
penalty by its line number and write your explanation in the space
Opportunity tax credit.
Purpose of Form
For additional information about refunds of preparer penalties,
see Regulations section 1.6696-1.
Use Form 6118 if you are a tax return preparer or a promoter and
want to claim a refund of preparer or promoter penalties you paid
Privacy Act and Paperwork Reduction Act Notice. We ask for the
but that you believe were incorrectly charged.
information on this form to carry out the Internal Revenue laws of
Claims for More Than One Penalty
the United States. Subtitle F, Procedure and Administration, allows
for additions to tax, additional amounts, and assessable penalties.
If you are claiming a refund for more than one of the penalties listed,
This form is used by return preparers to make a claim for refund of
you may be able to combine some of the penalties on one Form
any overpaid penalty amount. Section 6696 requires the return
6118. Follow the chart below for combining the penalties. See Type
preparer to provide the requested information including his taxpayer
of Penalty on the form for the list of penalties.
identification number (SSN or EIN) within the prescribed time for
filing a claim for refund.
IF you were billed...
THEN combine penalties...
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
On the same statement
G and H only
displays a valid OMB control number. Books or records relating to a
On the same statement or
form or its instructions must be retained as long as their contents
C, D, E, and F only
separate statements and the
may become material in the administration of any Internal Revenue
Note: Be sure to group the
penalties were imposed by the
penalties from each statement
same IRS office or service
Generally, tax returns and return information are confidential, as
stated in section 6103. However, section 6103 allows or requires
the Internal Revenue Service to disclose or give the information
You cannot combine:
shown on your return to others as described in the Code. For
• Penalties from different IRS offices or service centers. See Where
example, we may disclose your tax information to the Department
and When To File below.
of Justice to enforce the tax laws, both civil and criminal, and to
cities, states, and the District of Columbia, and U.S.
• Penalties A, B, I, J, K, L, and M. You must file a separate Form
commonwealths or possessions to carry out their tax laws. We may
6118 for each of these even if you were charged for two or more of
also disclose this information to other countries under a tax treaty,
the same type.
to federal and state agencies to enforce federal nontax criminal
• Penalties K and L. You must file a separate Form 6118 for each of
laws, or to federal law enforcement and intelligence agencies to
these even if you were charged with both. Only columns (b), (c), and
combat terrorism.
(g) through (j) need to be completed for penalties under sections
The time needed to complete and file this form will vary
6700 and 6701.
depending on individual circumstances. The estimated average time
Where and When To File
is: Recordkeeping, 6 min.; Learning about the law or the form,
19 min.; Preparing the form, 22 min.; and Copying, assembling,
File Form 6118 with the IRS service center or IRS office that sent
and sending the form to the IRS, 20 min.
you the statement(s). If you were assessed a penalty under section
If you have comments concerning the accuracy of these time
6700, 6701, or 6694, you may file a claim for refund upon paying
estimates or suggestions for making this form simpler, we would be
15% of the penalty if you do so within 30 days from the date of
happy to hear from you. You can send us comments from
notice and demand. Otherwise, your claim under sections 6700 and
Click on “More Information,” then on
6701 must be filed within 2 years from the date you paid the penalty
“Give us feedback.” Or you can write to the Internal Revenue
in full. Your claim under sections 6694 and 6695 must be filed within
Service, Tax Forms and Publications Division, 1111 Constitution
3 years from the date you paid the penalty in full.
Ave. NW, IR-6526, Washington, DC 20224. Do not send this form to
this address. Instead, see Where and When To File above.
Specific Instructions
Identifying Number
Reasons for claiming refund. Attach additional sheets if more space is needed. Write your name and identifying number on each sheet.


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