What Is IRS Form 843?
Form 843 is the Claim for Refund and Request for Abatement. Organizations use it to ask the IRS to
refund or remove certain taxes, penalties, interest, and fees. For nonprofits, the most common
reason is requesting relief from a late-filing penalty
on Form 990.
It isn't e-filed. You fill it out, print it, and mail it to the IRS. Knowing which relief applies, and explaining it in a way the IRS will accept, is where most organizations get stuck. Your Tax990 account walks you through both.
How It Works
Create your account
Sign up free. No credit card required.
Fill it out online
Complete the fillable Form 843 with guidance on every line.
Download and print
Save your finished form and print a clean copy.
Mail it to the IRS
Send it to the address on your notice. We show you where.
Avoid the next penalty. When you e-file Form 990 with Tax990, extension filing (Form 8868) is included at
no additional cost, along with deadline reminders.
When Should Your Organization File Form 843?
Reasonable Cause
Your organization exercised ordinary business care and prudence but still couldn't meet a deadline or obligation, for example due to a serious illness, a disaster, or missing records.
First-Time Abatement
Your organization has a clean compliance history for the prior three years on the same return and hasn't already used this relief.
Refunds and Other Relief
You need a refund or removal of a tax, penalty, or interest amount that was assessed in error or overpaid.
More Related Forms and Letters
One free Tax990 account opens every related form, letter, and guide.
See all related forms and letters.
Pay.gov
Form 1023 & 1023-EZ Filing Guide
Submit your 501(c)(3) application on Pay.gov.
Pay.gov
Form 1024 Filing Guide
For organizations applying under a section other than 501(c)(3).
Paper, mailed
Form 8822-B Template
Report a new address, location, or responsible party.
Fax or mail
E-file Database Update Letter
Fix an e-file rejection for a mismatch you already updated.
FAQs
Form 843 FAQs
Form 843 is the Claim for Refund and Request for Abatement. Organizations use it to ask the IRS to refund or remove certain taxes, penalties, interest, and fees, most often through reasonable cause or first-time abatement.
Yes. Tax-exempt organizations can use Form 843 to request abatement of penalties, including late-filing penalties on Form 990, when they meet the IRS criteria for reasonable cause or first-time abatement.
Reasonable cause applies when your organization exercised ordinary business care and prudence but still couldn't meet its obligation. First-time abatement is based on a clean compliance history for the prior three years on the same return.
No. Form 843 is filed on paper. With a free Tax990 account, you fill it out online, then download, print, and mail it to the IRS address on your notice.
Yes. Creating an account is free, and the fillable Form 843 is free to fill out and download. You only pay when you e-file a supported return.
Ask the IRS to Remove Your Penalty
Create a free Tax990 account and fill out Form 843 with guidance on every line.
DISCLAIMER: Tax990 is an IRS-authorized e-file provider for nonprofit returns. This page is educational and isn't legal or tax advice. Form 843 can't be e-filed through Tax990; you fill it out, then print and mail it to the IRS. Always confirm current requirements at IRS.gov.