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Instructions for Form 843

Department of the Treasury

Internal Revenue Service

(Rev. December 2013)

(For use with Form 843 (Rev. August 2011))

Claim for Refund and Request for Abatement

Section references are to the Internal Revenue Code unless

A refund of a branded prescription drug fee.

otherwise noted.

If you received an IRS notice notifying you of a change

to an item on your tax return, or that you owe interest, a

General Instructions

TIP

penalty, or addition to tax, follow the instructions on the

notice. You may not have to file Form 843.

Future Developments

Do not use Form 843 when you must use a different tax

For the latest information about developments related to Form

form.

843 and its instructions, such as legislation enacted after they

Use Form 1040X, Amended U.S. Individual Income Tax

were published, go to

Return, to change any amounts reported on Form 1040, 1040A,

Purpose of Form

1040EZ, 1040NR, or 1040NR-EZ, to change amounts previously

adjusted by the IRS, or to make certain elections after the

Use Form 843 to claim a refund or request an abatement of

prescribed deadline (see Regulations sections 301.9100-1

certain taxes, interest, penalties, fees, and additions to tax.

through -3).

Use Form 1040X and attach a corrected Form 8959,

Note. If you are filing Form 843 to claim a refund of the branded

Additional Medicare Tax, to correct your liability for Additional

prescription drug fee, please write “Branded Prescription Drug

Medicare Tax. If your Medicare wages, RRTA compensation, or

Fee” across the top of Form 843.

self-employment income is adjusted, you may need to correct

Do not use Form 843 to request a refund of income tax or

your liability, if any, for Additional Medicare Tax.

Additional Medicare Tax. Employers cannot use Form 843 to

Use Form 8379, Injured Spouse Allocation, to claim your

request a refund of Federal Insurance Contributions Act (FICA)

portion of a joint refund used to offset your spouse's past due

tax, Railroad Retirement Tax Act (RRTA) tax, or income tax

obligations.

withholding. Also do not use Form 843 to amend a previously

Individuals, estates, and trusts filing within 1 year after the end

filed income or employment tax return. Do not use Form 843 to

of the year in which a claim of right adjustment under section

claim a refund of agreement fees, offer-in-compromise fees, or

1341(b)(1), a net operating loss (NOL), a general business

lien fees.

credit, or net section 1256 contracts loss arose, can use Form

1045, Application for Tentative Refund, to apply for a “quick

Note. You cannot use Form 843 to request an abatement of

refund” resulting from any overpayment of tax due to the claim of

income, estate, or gift taxes. Employers cannot use Form 843 to

right adjustment or the carryback of the loss or unused credit.

request abatement of FICA tax, RRTA tax, or income tax

Individuals also can get a refund by filing Form 1040X instead of

withholding.

Form 1045. An estate or trust can file an amended Form 1041,

U.S. Income Tax Return for Estates and Trusts.

Use Form 843 to claim or request the following.

Use Form 940, Employer's Annual Federal Unemployment

A refund of tax, other than a tax for which a different form must

(FUTA) Tax Return, to amend a previously filed Form 940. See

be used. (See Do not use Form 843 when you must use a

the Instructions for Form 940.

different tax form, next.)

Employers must use the tax form that corresponds to the tax

An abatement of tax, other than income, estate, or gift tax.

return previously filed to make an adjustment or claim a refund or

Employers cannot use Form 843 to request an abatement of

abatement of FICA tax, RRTA tax, or income tax withholding.

FICA tax, RRTA tax, or income tax withholding.

A refund to an employee of excess social security or RRTA

IF you filed...

CORRECT using...

tax withheld by any one employer, but only if your employer will

not adjust the overcollection. See the instructions for line 7.

Form 941 or Form 941-SS

Form 941-X

A refund to an employee of social security or Medicare taxes

Form 943

Form 943-X

that were withheld in error, but only if your employer will not

adjust the overcollection. See the instructions for Line 7. If you

Form 944 or Form 944-SS

Form 944-X

are a nonresident alien, see Pub. 519 for specific instructions.

Form 945

Form 945-X

A refund of excess tier 2 RRTA tax when you had more than

Form CT-1

Form CT-1 X

one railroad employer for the year and your total tier 2 RRTA tax

withheld or paid for the year was more than the tier 2 limit. See

Formulario 941-PR

Formulario 941-X (PR)

the instructions for line 3.

Formulario 943-PR

Formulario 943-X (PR)

A refund or abatement of interest, penalties, or additions to

Formulario 944-PR

Formulario 944-X (PR)

tax, caused by certain IRS errors or delays, or certain erroneous

written advice from the IRS.

Formulario 944 (SP)

Formulario 944-X (SP)

A refund or abatement of a penalty or addition to tax due to

If you filed Schedule H (Form 1040) or Anexo H-PR (Formulario 1040-PR), see Pub.

reasonable cause or other reason (other than erroneous written

926, Household Employer's Tax Guide, for how to correct that form.

advice provided by the IRS) allowed under the law.

A refund of the penalty imposed under section 6715 for

For more information, see Treasury Decision 9405 at

misuse of dyed fuel.

A refund or abatement of tier 1 RRTA tax for an employee

Use Form 1120X, Amended U.S. Corporation Income Tax

Return, to correct Form 1120 or 1120-A as originally filed, or as

representative.

Dec 30, 2013

Cat. No. 11200I

Instructions For Form 843 (Rev. December 2013) (For Use With Form 843 (Rev. August 2011)) - Claim For Refund And Request For Abatement Page 2

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