Where Do I Send Form 843 to the IRS?

Filing Form 843 with the IRS is a critical step for taxpayers addressing specific tax issues, such as requesting an abatement or refund of certain taxes and penalties. Knowing where to send this form ensures timely processing and avoids unnecessary delays.

Reasons to File

Form 843 allows taxpayers to address specific tax grievances with the IRS. A common reason for filing is to request an abatement of interest or penalties. Taxpayers who believe penalties were unfairly assessed due to reasonable cause, such as a natural disaster or serious illness, can use Form 843 to explain their circumstances. The IRS evaluates these requests based on the evidence provided.

Another purpose of Form 843 is to seek a refund of overpaid taxes, such as the Federal Insurance Contributions Act (FICA) tax or the Railroad Retirement Tax Act (RRTA) tax. For instance, if an employer mistakenly withholds excess FICA taxes, the employee can file Form 843 to claim a refund. Refund claims must generally be filed within three years of the original return’s filing date or two years from the tax payment date, whichever is later.

Taxpayers may also use this form to contest certain excise taxes they believe were incorrectly assessed, such as those related to air transportation, communications, or environmental taxes. The form provides space to detail the issue and submit supporting documentation to substantiate the claim.

Correct IRS Mailing Locations

The correct IRS mailing address for Form 843 depends on the type of request and the taxpayer’s location. The IRS has designated specific addresses to streamline processing, making it essential to confirm the correct one.

For penalty or interest abatement requests, the mailing address is usually determined by the taxpayer’s state of residence. For example, California residents send their forms to the IRS office in Fresno, while New York residents use the Kansas City office. It’s important to verify the latest addresses on the IRS’s official website or instructions, as they may change.

For refund requests related to overpaid taxes, the mailing location often depends on the type of tax involved. FICA tax refund requests, for example, should be sent to the IRS office handling employment tax issues. Confirming current guidance ensures accuracy and avoids delays.

Supporting Documentation Requirements

Supporting documentation is crucial when filing Form 843, as it substantiates claims and expedites the IRS review process. The required documents vary based on the request. For penalty abatements due to reasonable cause, evidence such as medical records or proof of natural disasters should be included.

If disputing an erroneous penalty or interest charge, taxpayers should include any IRS correspondence, such as notices detailing the assessment. A clear explanation of the circumstances, supported by relevant financial records like bank statements or payment histories, strengthens the case.

When seeking a refund for overpaid taxes, taxpayers should provide copies of W-2 forms or payroll records showing the overpayment. Including a calculation of the overpaid amount can help prevent questions and facilitate smoother processing.

Confirming Delivery

Ensuring the IRS receives Form 843 is essential. Using certified mail with a return receipt provides a verifiable record of delivery. This method allows taxpayers to track the form’s progress and obtain acknowledgment from the IRS, which is useful if disputes arise regarding the submission timeline.

For those who prefer electronic options, the IRS’s e-Services platform offers a secure way to manage related documentation or communicate with the IRS about the submission. While Form 843 cannot be filed electronically, this platform provides an additional layer of confirmation and security.