843
Claim for Refund and Request for Abatement
Directory entry. Title and current location confirmed on irs.gov on 18 August 2026; the linked page is authoritative for the current revision and instructions.
Topics that use this
- Statute of limitations
- Penalties subject to abatement
- Basis for having penalties abated or refunded
- Basis for having interest abated or refunded
- Interest recalculation
- Procedures for requesting abatement
- Adjustments to the taxpayer’s account (e.g., abatements and refund offsets)
- Amended returns and claims for refund (e.g., Form 1040X, Form 843, effect on statute of limitations)