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 claim a refund of excess tier 2 RRTA tax withheld and to request a refund under section 6715 for misuse of dyed fuel.
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.
Excess tier 2 RRTA tax.
If you had more than one railroad employer for the year and your total tier 2 RRTA tax withheld or paid for the year
was over the tier 2 limit, use
Form 843 to claim a refund of your excess amount. See the instructions for
line 3a. Do not use Form 843 to claim a refund of excess tier 1
RRTA tax. Instead, use Form 1040 or 1040A.
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 on this page.
Do not use Form 843 to claim:
- 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.
- A refund relating to excise taxes reported on Forms 11-C, 720, 730, or 2290. See Form 720X, Amended Quarterly Federal Excise Tax
Return; Form 4136, Credit for Federal Tax Paid on Fuels; Form 8849, Claim for Refund of Excise Taxes; Schedule C of
Form 720, Quarterly Federal Excise Tax Return; Pub. 378, Fuel Tax Credits and Refunds; and Pub. 510, Excise Taxes,
for information on the appropriate forms to use to claim the various excise tax refunds. However, use Form 843 to request
refund of the penalty under
section 6715 for misuse of dyed fuel and to request abatement or refund of interest or penalties under section 6404(e) or
6404(f) relating to excise
taxes.
- A refund of the required payment under section 7519. Instead, file Form 8752, Required Payment or Refund Under Section
7519.
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 requesting abatement or refund under section 6404(f), your representative
must be eligible
to practice before the Internal Revenue Service (IRS). You must sign Form 2848 and authorize the representative to act on
your behalf for the purposes
of the request. See the Instructions for Form 2848 for more information.
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 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.
