Form 6118 - Claim For Refund Of Tax Return Preparer And Promoter Penalties Page 2
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Form 6118 (Rev. 8-2009)
Page
General Instructions
Type of Penalty
For item M (other penalties), enter the name of the penalty
Section references are to the Internal Revenue Code unless
and the corresponding Internal Revenue Code section.
otherwise noted.
Purpose of Form
Additional Information
Use Form 6118 if you are a tax return preparer or a promoter
You may want to attach a copy of the penalty statements to
and want to claim a refund of preparer or promoter penalties
your claim. In addition to completing the form, you must give
you paid but that you believe were incorrectly charged.
your reasons for claiming a refund for each penalty listed.
Identify each penalty by its line number and write your
Claims for More Than One Penalty
explanation in the space below.
If you are claiming a refund for more than one of the
For additional information about refunds of preparer
penalties listed, you may be able to combine some of the
penalties, see Regulations section 1.6696-1.
penalties on one Form 6118. Follow the chart below for
combining the penalties. See Type of Penalty on the form for
Privacy Act and Paperwork Reduction Act Notice. We ask
the list of penalties.
for the information on this form to carry out the Internal
Revenue laws of the United States. Subtitle F, Procedure and
IF you were billed...
THEN combine penalties...
Administration, allows for additions to tax, additional
amounts, and assessable penalties. This form is used by
On the same statement
G and H only
return preparers to make a claim for refund of any overpaid
On separate statements
C, D, E, and F only
penalty amount. Section 6696 requires the return preparer to
but by the same IRS office
provide the requested information including his taxpayer
Note. Be sure to group the
or service center
identification number (SSN or EIN) within the prescribed time
penalties from each
for filing a claim for refund.
statement together.
You are not required to provide the information requested
You cannot combine:
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
Penalties from different IRS offices or service centers. See
or records relating to a form or its instructions must be
Where and When To File below.
retained as long as their contents may become material in
Penalties A, B, I, J, K, L, and M. You must file a separate
the administration of any Internal Revenue law.
Form 6118 for each of these even if you were charged for
Generally, tax returns and return information are
two or more of the same type.
confidential, as required by section 6103. However, section
Penalties K and L. You must file a separate Form 6118 for
6103 allows or requires the Internal Revenue Service to
each of these even if you were charged with both. Only
disclose or give the information shown on your return to
columns (b), (c) and (g) through (j) need to be completed for
others as described in the Code. For example, we may
penalties under sections 6700 and 6701.
disclose your tax information to the Department of Justice for
civil and criminal litigation, and to cities, states, and the
Where and When To File
District of Columbia, and U.S. commonwealths and
possessions for use in administering their tax laws. We may
File Form 6118 with the IRS service center or IRS office that
also disclose this information to other countries under a tax
sent you the statement(s). If you were assessed a penalty
treaty, to federal and state agencies to enforce federal nontax
under section 6700, 6701, or 6694, you may file a claim for
criminal laws, or to federal law enforcement and intelligence
refund upon paying 15% of the penalty if you do so within 30
agencies to combat terrorism.
days from the date of notice and demand. Otherwise, your
claim under sections 6700 and 6701 must be filed within 2
The time needed to complete and file this form will vary
years from the date you paid the penalty in full. Your claim
depending on individual circumstances. The estimated
under sections 6694 and 6695 must be filed within 3 years
average time is: Recordkeeping, 6 min.; Learning about the
from the date you paid the penalty in full.
law or the form, 19 min.; Preparing the form, 22 min.; and
Copying, assembling, and sending the form to the IRS,
Specific Instructions
20 min.
Identifying Number
If you have comments concerning the accuracy of these
time estimates or suggestions for making this form simpler,
If you are self-employed or employed by another preparer or
we would be happy to hear from you. You can write to the
promoter, enter your social security number. If you are the
Internal Revenue Service, Tax Products Coordinating
employer of other preparers or promoters, enter your
Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
employer identification number.
NW, IR-6526, Washington, DC 20224. Do not send this form
to this address. Instead, see Where and When To File above.
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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