Internal Revenue Service United States Department of the Treasury

Instructions for Form 843 (08/2011)

Claim for Refund and Request for Abatement

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 08/2011


Table of Contents

  • Instructions for Form 843 - Introductory Material
    • What's New
    • General Instructions
      • Purpose of Form
        • Separate Form Required
        • Who Can File
        • Where To File
        • Penalty for Erroneous Claim for Refund
        • Paid Tax Return Preparer
      • Specific Instructions
        • Line 1
        • Line 3
          • Line 4
          • Line 5
            • Requesting Abatement or Refund of Interest Due to IRS Error or Delay
            • Requesting Abatement or Refund of a Penalty or Addition to Tax as a Result of Written Advice
          • Line 6
          • Line 7
            • Requesting Net Interest Rate of Zero on Overlapping Tax Underpayments and Overpayments
              • How To Request a Net Interest Rate of Zero
          • Instructions for Form 843 - Notices
            • Privacy Act and Paperwork Reduction Act Notice.
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