Instructions For Form 843 (Rev. December 2013) (For Use With Form 843 (Rev. August 2011)) - Claim For Refund And Request For Abatement Page 4

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line 7, identify the claim as “Excess tier 2 RRTA” and show your
On line 7 state:
computation of the refund. You must also attach copies of your
The type of tax involved,
Forms W-2 for the year to Form 843. See the worksheet in Pub.
When you were first notified by the IRS in writing about the
505, Tax Withholding and Estimated Tax, to help you figure the
deficiency or payment,
excess amount.
The specific period for which you are requesting abatement of
interest,
Branded prescription drug fee. On line 1, enter the fee year
The circumstances of your case, and
on the “From” line. Complete line 2. On line 3, check the box for
The reasons why you believe that failure to abate the interest
“Fee.” Skip lines 4 and 5. On line 6, check the “Other” box and
would result in grossly unfair treatment.
enter “BPD Fee” in the space provided. On line 7, identify the
Multiple tax years or types of tax. File only one Form 843 if
claim as “branded prescription drug fee” and explain why you
the interest assessment resulted from the IRS's error or delay in
are claiming a refund.
performing a single managerial or ministerial act affecting a tax
Attach a copy of the Form 8947 that provided the basis for the
assessment for multiple tax years or types of tax (for example,
fee as calculated by the IRS, as well as any additional
where 2 or more tax years were under examination). Check the
information on the amount to be refunded. You must tell us
applicable box(es) on line 3 and provide a detailed explanation
whether you or anyone else has filed a previous claim for any
on line 7.
amount covered by this claim. Fee claims should not be
combined with any other claims.
Requesting Abatement or Refund of a Penalty or
Addition to Tax as a Result of Written Advice
Note. Interest related to the branded prescription drug fee
cannot be abated.
The IRS can abate or refund any portion of a penalty or addition
to tax caused by erroneous advice furnished to you in writing by
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an officer or employee of the IRS acting in his or her official
If you are requesting a refund or abatement of an assessed
capacity.
penalty, enter the applicable Internal Revenue Code (IRC)
The IRS will abate the penalty or addition to tax only if:
section. Generally, you can find the IRC section on the Notice of
Assessment you received from the IRS.
1. You reasonably relied on the written advice,
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2. The written advice was in response to a specific written
request for advice made by you (or your representative who is
allowed to practice before the IRS), and
Requesting Abatement or Refund of Interest
3. The penalty or addition to tax did not result from your
Due to IRS Error or Delay
failure to provide the IRS with adequate or accurate information.
The IRS can abate interest if the interest is caused by IRS errors
or delays.The IRS will abate the interest only if there was an
How To Request an Abatement or Refund of a
unreasonable error or delay in performing a managerial or
Penalty or an Addition to Tax as a Result of
ministerial act (defined next). The taxpayer cannot have caused
Written Advice
any significant aspect of the error or delay. In addition, the
interest can be abated only if it relates to taxes for which a notice
Request an abatement or refund of a penalty or addition to tax
of deficiency is required. This includes income taxes,
because of erroneous written advice by writing “Request for
generation-skipping transfer taxes, estate and gift taxes, and
Abatement of Penalty or Addition to Tax Under Section 6404(f)”
certain excise taxes. Interest related to employment taxes or
at the top of Form 843.
other excise taxes cannot be abated. See Pub. 556,
Examination of Returns, Appeal Rights, and Claims for Refund,
Complete lines 1 through 4. Check the second box on line 5a.
for more information.
On line 5b, enter the date of payment if the penalty or addition to
Managerial act. The term “managerial act” means an
tax has been paid.
administrative act that occurs during the processing of your case
involving the temporary or permanent loss of records or the
You must attach copies of the following information to Form
exercise of judgment or discretion relating to management of
843.
personnel. A decision regarding the proper application of federal
1. Your written request for advice.
tax law (or other federal or state law) is not a managerial act.
2. The erroneous written advice you relied on that was
See Regulations section 301.6404-2 for more information.
furnished to you by the IRS.
Ministerial act. The term “ministerial act” means a procedural
3. The report, if any, of tax adjustments identifying the
or mechanical act that does not involve the exercise of judgment
penalty or addition to tax, and the item(s) relating to the
or discretion and that occurs during the processing of your case
erroneous advice.
after all prerequisites of the act, such as conferences and review
by supervisors, have taken place. A decision regarding the
When to file. An abatement of any penalty or addition to tax as
proper application of federal tax law (or other federal or state
a result of written advice will be allowed only if:
law) is not a ministerial act. See Regulations section 301.6404-2
You submit the request for abatement within the period
for more information.
allowed for collection of the penalty or addition to tax, or
You paid the penalty or addition to tax, within the period
How To Request an Abatement of Interest
allowed for claiming a credit or refund of such penalty or addition
to tax.
Abatement of interest on a tax. Request an abatement of
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interest on a tax by writing “Request for Abatement of Interest
Under Section 6404(e)” at the top of Form 843.
Check the appropriate box to show the type of fee or return, if
Complete lines 1 through 3. Check the first box on line 5a. On
any, to which your claim or request relates. Check the box
line 5b, show the dates of any payment of interest or tax liability
labeled “1040” to indicate other individual income tax returns
for the tax period involved.
(such as Form 1040A or Form 1040EZ).
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Instructions for Form 843 (Rev. December 2013)

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