Tax Form 843  
Form 843 - Claim for Refund and Request for Abatement

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Form 843

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Claim for Refund and Request for Abatement. Form 843

Use Form 843, Claim for Refund and Request for Abatement, to:

-file a claim for refund of certain overpaid taxes, interest, penalties, and additions to tax.

Use Form 843 to request the following.

  • A refund of employment taxes when you reported and paid more federal income tax on your employment tax return than you actually withheld from an employee.
  • A refund of excess tier 2 RRTA tax when you had more than 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 the instructions for line 3a.
  • A refund of social security or Medicare taxes that were withheld in error. If you are a nonresident alien student, see Pub. 519 for specific instructions.
  • A refund under section 6715 for misuse of dyed fuel.
  • Abatement or refund of interest or penalties under section 6404(e) or 6404(f) relating to excise taxes.
  • Abatement of an overassessment
    (or the unpaid portion of an overassessment) if more than the correct amount of tax (except income, estate, and gift tax), interest, additions to tax, or penalties have been assessed.

Generally, you must file a separate Form 843 for each tax period and each type of tax. Exceptions are provided for certain claims in the line 4 instructions beginning on this page.



This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below:

Form 843



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