Department of the Treasury Internal Revenue Service Instructions for Form 843 (Revised January 1997) Claim for Refund and Request for Abatement Section references are to the Internal Revenue Code. Paperwork Reduction Act Notice We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 6402 and 6404 state the conditions under which you may file a claim for refund and request for abatement of certain taxes, penalties, and interest. Form 843 may be used to file your claim. Section 6109 requires that you disclose your taxpayer identification number (TIN). Routine uses of this information include providing it to the Department of Justice for civil and criminal litigation and to cities, states, and the District of Columbia for use in administering their tax laws. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. DO NOT send Form 843 to this address. Instead, see Where To File below. General Instructions A Change To Note New rules apply in certain cases to abatement of interest accrued on deficiencies or payments for tax years beginning after July 30, 1996. See Line 4 under Specific Instructions for more information. Purpose of Form.— Use Form 843 to file a claim for refund of certain overpaid taxes, interest, penalties, and additions to tax. For example, if on your employment tax return you reported and paid more Federal income tax than you actually withheld from an employee, use this form to claim a refund. Also use Form 843 to request 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. Do not use Form 843 to claim: l  A refund or to request an abatement of your income tax. Individuals must use Form 1040X, Amended U.S. Individual Income Tax Return. Corporations that filed Form 1120 or 1120-A must use Form 1120X, Amended U.S. Corporation Income Tax Return. Other income tax filers should file a claim on the appropriate amended tax return. l  A refund of excise taxes reported on Form 720, 730, or 2290. You must use Form 8849, Claim for Refund of Excise Taxes. Form 8849 is also used to claim refunds of excise taxes imposed on fuels, chemicals, and other articles used for nontaxable purposes or for which there is a reduced rate of tax. l  A refund of the required payment under section 7519. Instead, file Form 8752, Required Payment or Refund Under Section 7519. 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 Specific Instructions below. Who May File.— You may file Form 843 or your agent may file it for you. If your agent files, the original or a copy of Form 2848, Power of Attorney and Declaration of Representative, must be attached. If you are filing as a legal representative for a decedent whose return you filed, attach to Form 843 a statement that you filed the return and you are still acting as the representative. If you did not file the decedent's return, attach certified copies of letters of testamentary, letters of administration, or similar evidence to show your authority. File Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, with Form 843 if you are the legal representative of a decedent. Where To File.— File Form 843 with the Internal Revenue Service Center where you filed your return. Specific Instructions Social Security Number.— If you are filing Form 843 to request a refund or abatement relating to a joint return, enter social security numbers for both you and your spouse. Line 3 Line 3a.— Check the appropriate box to show the type of tax, penalty, or addition to tax. If you are filing a claim for refund or request for abatement of an assessed penalty, check the box and enter the applicable Internal Revenue Code (IRC) section. Generally, you can find the IRC section on the Notice of Assessment you receive from the service center. Line 3b.— Check the appropriate box to show the type of return, if any, that you filed. Recordkeeping ...........................  26 min. Learning about the law or the form ............................................. 7 min. Preparing the form.....................  20 min. Copying, assembling, and sending the form to the IRS.....  28 min. Cat. No. 11200I