If you or your business paid IRS interest or penalties during the Covid era, you are likely entitled to a significant cash refund of those penalties. Yes, you read that right.
A recent federal court ruling (Kwong v. United States) established that the IRS improperly assessed failure-to-file and failure-to-pay penalties, along with underpayment interest, during the official COVID-19 disaster window (spanning January 20, 2020 through July 10, 2023). To claim this money, a formal IRS Form 843 must be filed. You have until July 10, 2026 to file and lock in your refund rights before the window closes permanently.
Use Form 843 if you want the IRS to:
Use a different form if you need to:
You may be able to use Form 843 if you are requesting:
1. Check One Reason Box
At the top of the form, select only one reason for filing.
Examples:
Do not check multiple boxes.
2. Enter Your Name
Use the taxpayer's name. If the issue relates to a joint return, use the name shown on that return.
3. Enter Your Tax ID Number
Use:
For joint returns, include both spouses SSNs or ITINs.
4. Enter Your Mailing Address
Provide your current address where you want IRS correspondence sent.
Line 1 — Tax Period
Enter the tax year or period involved like calendar year, quarterly tax period, or fee year.
Line 2 — Amount Requested
Enter the dollar amount you want refunded or removed.
Example:
Penalty assessed: $250
Amount requested: $250
Line 3 — Payment Dates
If you already paid the tax, penalty, or interest, include the payment date(s). If you have not paid yet and are requesting an abatement, this may not apply.
Line 4 — Type of Tax or Fee
Check the category involved.
Examples include employment tax, excise tax, estate tax, gift tax, or fee. If your request involves a penalty or interest, check the tax type that the penalty or interest relates to.
Line 5 — Related Return
Indicate which tax return is involved.
Examples:
Line 6 — Penalty Code Section (If Applicable)
Only complete this if you're requesting relief from a penalty.
You can usually find the Internal Revenue Code section on the IRS notice.
Example: IRC Section 6651
If your request is not penalty-related, leave this blank.
Line 7 — Reason for Request
Choose the option that best explains why you're requesting the refund or abatement.
If none of the listed choices apply, select "Other".
Line 8 — Explanation
This is the most important part of the form.
Clearly explain:
Attach supporting documents such as:
A good explanation typically includes dates, facts, amounts involved, and references to any IRS notices.
You must sign and date the form.
If the issue relates to a joint return, both spouses generally must sign.
For a business return, an authorized officer must sign.
For estates and trusts, the fiduciary signs.
If an attorney, CPA, or other representative files for you, attach a completed Form 2848.
Mailing addresses depend on the type of claim, the tax involved, and whether you're responding to an IRS notice.
If you're responding to an IRS notice, mail Form 843 to the address shown on that notice. Otherwise, mail it to the IRS service center where you would normally file the related tax return.
Generally, you must file within three years from when the original return was filed, or two years from when the tax was paid, whichever is later.
Before you mail the form:
If you or your business paid IRS interest or penalties during the Covid era, you are likely entitled to a significant cash refund of those penalties. Yes, you read that right.
A recent federal court ruling (Kwong v. United States) established that the IRS improperly assessed failure-to-file and failure-to-pay penalties, along with underpayment interest, during the official COVID-19 disaster window (spanning January 20, 2020 through July 10, 2023). To claim this money, a formal IRS Form 843 must be filed. You have until July 10, 2026 to file and lock in your refund rights before the window closes permanently.
Use Form 843 if you want the IRS to:
Use a different form if you need to:
You may be able to use Form 843 if you are requesting:
1. Check One Reason Box
At the top of the form, select only one reason for filing.
Examples:
Do not check multiple boxes.
2. Enter Your Name
Use the taxpayer's name. If the issue relates to a joint return, use the name shown on that return.
3. Enter Your Tax ID Number
Use:
For joint returns, include both spouses SSNs or ITINs.
4. Enter Your Mailing Address
Provide your current address where you want IRS correspondence sent.
Line 1 — Tax Period
Enter the tax year or period involved like calendar year, quarterly tax period, or fee year.
Line 2 — Amount Requested
Enter the dollar amount you want refunded or removed.
Example:
Penalty assessed: $250
Amount requested: $250
Line 3 — Payment Dates
If you already paid the tax, penalty, or interest, include the payment date(s). If you have not paid yet and are requesting an abatement, this may not apply.
Line 4 — Type of Tax or Fee
Check the category involved.
Examples include employment tax, excise tax, estate tax, gift tax, or fee. If your request involves a penalty or interest, check the tax type that the penalty or interest relates to.
Line 5 — Related Return
Indicate which tax return is involved.
Examples:
Line 6 — Penalty Code Section (If Applicable)
Only complete this if you're requesting relief from a penalty.
You can usually find the Internal Revenue Code section on the IRS notice.
Example: IRC Section 6651
If your request is not penalty-related, leave this blank.
Line 7 — Reason for Request
Choose the option that best explains why you're requesting the refund or abatement.
If none of the listed choices apply, select "Other".
Line 8 — Explanation
This is the most important part of the form.
Clearly explain:
Attach supporting documents such as:
A good explanation typically includes dates, facts, amounts involved, and references to any IRS notices.
You must sign and date the form.
If the issue relates to a joint return, both spouses generally must sign.
For a business return, an authorized officer must sign.
For estates and trusts, the fiduciary signs.
If an attorney, CPA, or other representative files for you, attach a completed Form 2848.
Mailing addresses depend on the type of claim, the tax involved, and whether you're responding to an IRS notice.
If you're responding to an IRS notice, mail Form 843 to the address shown on that notice. Otherwise, mail it to the IRS service center where you would normally file the related tax return.
Generally, you must file within three years from when the original return was filed, or two years from when the tax was paid, whichever is later.
Before you mail the form:
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