Where to mail Form 843 — the address depends on why you file

Form 843 claims a refund or asks the IRS to abate certain taxes, penalties, additions to tax, interest and fees. Unlike most forms it isn't sent by state: the instructions pick the address by the reason you file.

Answering an IRS notice? Mail it to the return address on that notice. Asking to remove a penalty, or any reason without its own address? Use the service center where you'd file a current-year return for that tax. Only a few reasons have a fixed address — estate and gift tax refunds (Florence, KY), Letters 4658 and 5067C (Ogden, UT) and Form 8300 matters (Detroit, MI).

Choose your reason below: we fill in the fixed address, or you copy the address from your notice. We print the form and send it by USPS Certified Mail — the postmark is your filing date under IRC §7502.

Download the blank form from IRS.gov: Form 843 (PDF) + Instructions for Form 843 (PDF)

Deadline

Generally within 3 years from the date you filed the original return or 2 years from the date you paid the tax, whichever is later.

Frequently asked questions

Not as a rule — the instructions give mailing addresses only. The exception is a reply to an IRS notice that itself lists a fax number: then you can fax your reply to that number.

If you're answering a notice, to the return address on that notice. Otherwise to the service center where you would file a current-year return for the tax the penalty relates to — see that return's instructions.

It can't request abatement of income, estate or gift tax, or a refund of income tax or Additional Medicare Tax, and it doesn't amend a filed income or employment tax return. Employers can't use it for FICA, RRTA or income tax withholding.

Generally no: file a separate Form 843 for each tax period or fee year and each type of tax or fee, with a few exceptions described in the instructions.

Generally 3 years from the date you filed the original return or 2 years from the date you paid the tax, whichever is later.
Form 843 has no general IRS fax line: it's mailed to the address that matches your reason for filing. If your IRS notice prints a fax number for your reply, use “Reply to an IRS notice” in our sender instead. The forms below fax today: 5472+1120, SS-4, 2553.

Mail Form 843 to the IRS — certified

We print your PDF, mail it by USPS Certified Mail to the correct IRS office for your reason, and send you the tracking. Certified Mail is accepted as proof of filing under IRC §7502 — the postmark is your filing date.

Form 843 isn't routed by state: the IRS sets the address by the reason you file.
IRS address for your claim

Use the return address printed on the IRS notice you are answering — the instructions send Form 843 back to the office that wrote to you.

Use the service centre where you would file a current-year return for the tax your claim relates to (see that return's instructions).

Use the service centre where you filed your most recent return.

Nonresident aliens: use the address in Pub. 519 and follow its specific instructions.

Your return address
Goes on the envelope so undeliverable mail comes back to you — never our address.
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