what is form 843 claim for refund and request for abatement used for 
form 843 can be used to ask the internal revenue service for abatement of certain taxes other than income including form 843 cannot be used to amend a previously filed income or employment tax return to who can file form 843 claim for refund and request for abatement there are several reasons a taxpayer can file form 843 this includes if a taxpayer s employer withholds too much income social security or medicare tax from a paycheck and will not make any adjustments this form can also be filed by a taxpayer s authorized representative another reason to file this form may be as a result of irs error or delay this happens when a taxpayer is wrongly assessed interest penalties or additions to tax that are not owed on these occasions a taxpayer can request that the irs fix the error s by filing a claim for refund or abatement a separate form 843 must generally be filed for each type of tax or fee and for each tax year if the irs believes a taxpayer claims an excessive refund amount it can add a penalty equal to 20 of the amount determined to be excessive 