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Rev. detsember 2021

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 843  
(Rev. December 2021)  
(For use with Form 843 (Rev. August 2011))  
Claim for Refund and Request for Abatement  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
A refund or abatement of a penalty or addition to tax due to  
reasonable cause or other reason (other than erroneous written  
advice provided by the IRS) allowed under the law. (This  
includes a request for an abatement or refund of the section  
6676 penalty for an erroneous claim for refund, where the claim  
was due to a reasonable cause. The penalty is assessed at 20%  
of the amount determined to be excessive.)  
General Instructions  
Future Developments  
For the latest information about developments related to Form  
843 and its instructions, such as legislation enacted after they  
were published, go to IRS.gov/Form843.  
A refund of the penalty imposed under section 6715 for  
misuse of dyed fuel.  
A refund or abatement of tier 1 RRTA tax for an employee  
representative.  
What’s New  
Penalty for erroneous claim for refund. The information  
under what had been Penalty for Erroneous Claim for Refund  
has been moved to a parenthetical in a bullet under Use Form  
A refund of a branded prescription drug fee.  
If you received an IRS notice notifying you of a change  
to an item on your tax return, or that you owe interest, a  
penalty, or addition to tax, follow the instructions on the  
TIP  
notice. You may not have to file Form 843.  
Purpose of Form  
Do not use Form 843 when you must use a different tax  
form.  
Use Form 843 to claim a refund or request an abatement of  
certain taxes, interest, penalties, fees, and additions to tax.  
Use Form 1040-X, Amended U.S. Individual Income Tax  
Return, to change any amounts reported on Form 1040,  
1040-SR, 1040A, 1040EZ, 1040-NR, or 1040-NR-EZ, to change  
amounts previously adjusted by the IRS, or to make certain  
elections after the prescribed deadline (see Regulations  
sections 301.9100-1 through -3).  
Note. If you are filing Form 843 to claim a refund of the branded  
prescription drug fee, please write “Branded Prescription Drug  
Fee” across the top of Form 843.  
Do not use Form 843 to request an abatement of  
Use Form 1040-X and attach a corrected Form 8959,  
income, estate, or gift taxes. Do not use Form 843 to  
!
Additional Medicare Tax, to correct your liability for Additional  
Medicare Tax. If your Medicare wages, RRTA compensation, or  
self-employment income is adjusted, you may need to correct  
your liability, if any, for Additional Medicare Tax.  
CAUTION  
request a refund of income tax or Additional Medicare  
Tax. Employers cannot use Form 843 to request a refund or  
abatement of Federal Insurance Contributions Act (FICA) tax,  
Railroad Retirement Tax Act (RRTA) tax, or income tax  
withholding. Also, do not use Form 843 to amend a previously  
filed income or employment tax return. Do not use Form 843 to  
claim a refund of agreement fees, offer-in-compromise fees, or  
lien fees.  
Use Form 8379, Injured Spouse Allocation, to claim your  
portion of a joint refund used to offset your spouse's past due  
obligations.  
Individuals, estates, and trusts, filing within 1 year after the  
end of the year in which a claim of right adjustment under  
section 1341(b)(1), a net operating loss (NOL), a general  
business credit, or net section 1256 contracts loss arose, can  
use Form 1045, Application for Tentative Refund, to apply for a  
“quick refund” resulting from any overpayment of tax due to the  
claim of right adjustment or the carryback of the loss or unused  
credit. Individuals can also get a refund by filing Form 1040-X  
instead of Form 1045. An estate or trust can file an amended  
Form 1041, U.S. Income Tax Return for Estates and Trusts.  
Use Form 843 to claim or request the following.  
A refund of tax, other than a tax for which a different form  
must be used. (See Do not use Form 843 when you must use a  
different tax form next.)  
An abatement of tax, other than income, estate, or gift tax.  
Employers cannot use Form 843 to request an abatement of  
FICA tax, RRTA tax, or income tax withholding.  
A refund to an employee of excess social security, Medicare,  
Use Form 940, Employer's Annual Federal Unemployment  
or RRTA tax withheld by any one employer, but only if your  
employer will not adjust the overcollection. See the instructions  
for line 7.  
(FUTA) Tax Return, for the tax year being amended to amend a  
previously filed Form 940. See the Instructions for Form 940.  
Employers must use the tax form that corresponds to the tax  
A refund to an employee of social security or Medicare taxes  
return previously filed to make an adjustment or claim a refund or  
abatement of FICA tax, RRTA tax, or income tax withholding.  
that were withheld in error, but only if your employer will not  
adjust the overcollection. See the instructions for line 7. If you  
are a nonresident alien, see Pub. 519, U.S. Tax Guide for Aliens,  
for specific instructions.  
A refund of excess tier 2 RRTA tax when you had more than  
one railroad employer for the year and your total tier 2 RRTA tax  
withheld or paid for the year was more than the tier 2 limit. See  
the instructions for line 3.  
A refund or abatement of interest, penalties, or additions to  
tax, caused by certain IRS errors or delays, or certain erroneous  
written advice from the IRS.  
Dec 17, 2021  
Cat. No. 11200I  
 
IF you filed...  
CORRECT using...  
Who Can File  
You can file Form 843 or your authorized representative can file  
it for you. If your authorized representative files Form 843, the  
original or copy of Form 2848, Power of Attorney and  
Declaration of Representative, must be attached. 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.  
Form 941 or Form 941-SS  
Form 943  
Form 941-X  
Form 943-X  
Form 944 or Form 944-SS  
Form 945  
Form 944-X  
Form 945-X  
Form CT-1  
Form CT-1 X  
Formulario 941-PR  
Formulario 943-PR  
Formulario 944-PR  
Formulario 944 (SP)  
Formulario 941-X (PR)  
Formulario 943-X (PR)  
Formulario 944-X (PR)  
Formulario 944-X (SP)  
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 decedent's  
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. See the instructions for Form 1310 for full details.  
If you filed Schedule H (Form 1040 ) or Anexo H-PR (Formulario 1040-PR), see Pub.  
926, Household Employer's Tax Guide, for how to correct that form.  
For more information, see Treasury Decision 9405 at  
Taxpayers With Visual Impairments and  
Disabilities  
Use Form 1120-X, Amended U.S. Corporation Income Tax  
Return, to correct Form 1120 or 1120-A as originally filed, or as  
later adjusted by an amended return, a claim for refund, or an  
examination, or to make certain elections after the prescribed  
deadline (see Regulations sections 301.9100-1 through -3).  
If you were unable to read and timely respond to a standard print  
notice from the IRS, you may be able to request a refund or  
abatement of assessed penalties, interest, or additions to tax.  
The following list illustrates the types of items you may want to  
include in your explanation on line 7 when completing Form 843  
for this purpose.  
Use Form 720-X, Amended Quarterly Federal Excise Tax  
Return, to make adjustments to liability reported on Forms 720  
you have filed for previous quarters. Do not use Form 720-X to  
make changes to claims made on Schedule C (Form 720),  
except for the section 4051(d) tire credit and section 6426 fuel  
credits.  
The nature of the disability that prevents you from reading and  
timely responding to notices in a standard print format.  
The date you received the standard print notice from the IRS  
and a description of the notice.  
The date you learned of the issue described in the standard  
Use Form 730, Monthly Tax Return for Wagers, to claim a  
credit or refund of wagering tax. You may also use Schedule 6  
(Form 8849).  
print notice.  
Whether you requested that the IRS provide the notice (or  
Use Form 4136, Credit for Federal Tax Paid on Fuels, to claim  
previous notices) in an alternative format and, if so, the date of  
the request and the format requested.  
a credit against your income tax for certain nontaxable uses (or  
sales) of fuel during the income tax year. Also, use Form 4136 if  
you are a producer claiming a credit for alcohol fuel mixtures or  
biodiesel mixtures. However, you can use Form 8849, Claim for  
Refund of Excise Taxes, to claim a periodic refund instead of  
waiting to claim an annual credit on Form 4136.  
Use Form 8849, Claim for Refund of Excise Taxes, to claim a  
refund of excise taxes other than those resulting from  
adjustments to your reported liabilities. See Pub. 510, Excise  
Taxes, for the appropriate forms to use to claim excise tax  
refunds.  
Corporations (other than S corporations) can use Form 1139,  
Corporation Application for Tentative Refund, to apply for a  
“quick refund” of taxes from an overpayment of tax due to a  
claim of right adjustment under section 1341(b)(1); or the  
carryback of any NOL, the carryback of a net capital loss, or the  
carryback of an unused general business credit.  
Separate Form Required  
Generally, you must file a separate Form 843 for each tax period  
or fee year or type of tax or fee. There are exceptions for certain  
claims. See the instructions for line 5.  
Generally, you must file a claim for a credit or refund within 3  
years from the date you filed your original return or 2 years from  
the date you paid the tax, whichever is later. If you do not file a  
claim within this period, you may no longer be entitled to a credit  
or refund. See Pub. 556, Examination of Returns, Appeal Rights,  
and Claims for Refund, for more information. But see  
Requesting Abatement or Refund of a Penalty or Addition to Tax  
as a Result of Written Advice, later, for when to file a request for  
abatement or refund of a penalty or an addition to tax as a result  
of erroneous written advice.  
-2-  
Instructions for Form 843 (Rev. December 2021)  
your ITIN (and your spouse's ITIN if this relates to a joint return)  
whenever an SSN is requested.  
Where To File  
Line 1  
IF you are filing Form 843...  
THEN mail the form to...  
Enter the tax period for which you are making the claim for  
refund or request for abatement. If you are requesting a refund of  
a branded prescription drug fee, enter the fee year on the “From”  
line.  
in response to an IRS notice  
regarding a tax or fee related to  
certain taxes such as income,  
employment, gift, estate,  
excise, etc.  
the address shown in the notice.  
Line 3  
to request a claim for refund in Internal Revenue Service  
an estate tax matter  
Check the appropriate box to show the type of tax or fee for  
which you are claiming a refund or requesting an abatement. If  
the claim relates to interest, a penalty, or addition to tax, check  
the box to indicate the type of tax to which the claim or request  
relates.  
Attn: E&G  
Mail Stop 824G  
7940 Kentucky Drive  
Florence, KY 41042-2915  
for penalties, or for any other  
the service center where you would be  
reason other than an IRS notice required to a file a current year tax return for  
Do not use Form 843 when another tax form must be  
or estate tax claim (described  
above) or Letter 4658, Letter  
the tax to which your claim or request  
relates. See the instructions for the return  
used. See Purpose of Form, earlier.  
!
CAUTION  
5067C, net interest rate of zero you are filing.  
request, or a nonresident  
Excess tier 2 RRTA tax. Complete lines 1 and 2. On line 3,  
check the box for “Employment” tax. Skip lines 4, 5, and 6. On  
line 7, identify the claim as “Excess tier 2 RRTA” and show your  
computation of the refund. You must also attach copies of your  
Forms W-2 for the year to Form 843. See the worksheet in Pub.  
505, Tax Withholding and Estimated Tax, to help you figure the  
excess amount.  
alien’s claim for refund of social  
security or Medicare taxes  
withheld in error (see below)  
in response to Letter 4658  
Internal Revenue Service  
(notice of branded prescription Mail Stop 4921 BPDF  
drug fee)  
1973 N. Rulon White Blvd.  
Ogden, UT 84201  
Note. To ensure proper  
processing, write “Branded  
Prescription Drug Fee” across  
the top of Form 843.  
Branded prescription drug fee. Write "Branded Prescription  
Drug Fee" across the top of Form 843. On line 1, enter the fee  
year on the “From” line. Complete line 2. On line 3, check the  
box for “Fee.” Skip lines 4 and 5. On line 6, check the “Other”  
box and enter “BPD Fee” in the space provided. On line 7,  
identify the claim as “branded prescription drug fee” and explain  
why you are claiming a refund.  
Attach a copy of the Form 8947, Report of Branded  
Prescription Drug Information, that provided the basis for the fee  
as calculated by the IRS, as well as any additional information  
on the amount to be refunded. You must tell us whether you or  
anyone else has filed a previous claim for any amount covered  
by this claim. Fee claims should not be combined with any other  
claims.  
!
CAUTION  
Use this address only if you  
are claiming a refund of the branded  
prescription drug fee.  
in response to Letter 5067C  
(Annual Fee on Health  
Internal Revenue Service  
Mail Stop 4921 IPF  
Insurance Providers Final Fee) 1973 N. Rulon White Blvd.  
Ogden, UT 84201  
Note. To ensure proper  
processing, write "Annual Fee  
on Health Insurance Providers  
!
Final Fee" across the top of  
CAUTION  
Use this address only if you  
Form 843.  
are claiming a refund of the health  
insurance providers fee.  
Note. Interest related to the branded prescription drug fee  
cannot be abated.  
for requests of a net interest  
rate of zero  
the service center where you filed your most  
recent return.  
Line 4  
as a nonresident alien  
the address in Pub. 519 for nonresident  
aliens requesting such refunds and follow  
the specific instructions in Pub. 519  
regarding the documents to be filed and the  
conditions under which the form can be filed.  
If you are requesting a refund or abatement of an assessed  
penalty, enter the applicable Internal Revenue Code section.  
Generally, you can find the Code section on the Notice of  
Assessment you received from the IRS.  
requesting a refund of social  
security or Medicare taxes  
withheld in error from pay that  
is not subject to these taxes  
Note. If you have mailed the form to an address that has changed, the form  
will be forwarded.  
Line 5  
Requesting Abatement or Refund of Interest  
Due to IRS Error or Delay  
Paid Tax Return Preparer  
The IRS can abate interest if the interest is caused by IRS errors  
or delays.The IRS will abate the interest only if there was an  
unreasonable error or delay in performing a managerial or  
ministerial act (defined next). The taxpayer cannot have caused  
any significant aspect of the error or delay. In addition, the  
interest can be abated only if it relates to taxes for which a notice  
of deficiency is required. This includes income taxes,  
generation-skipping transfer taxes, estate and gift taxes, and  
certain excise taxes. Interest related to employment taxes or  
other excise taxes cannot be abated. See Pub. 556 for more  
information.  
A paid tax return preparer who files Form 843 for you must sign  
the form and fill in the identifying information at the bottom of the  
form. The tax preparer must give you a copy of the completed  
Form 843 for your records. Someone who prepares your Form  
843 but does not charge you should not sign it.  
Specific Instructions  
Social security number. Enter your social security number  
(SSN). If you are filing Form 843 relating to a joint return, enter  
the SSNs for both you and your spouse. If you have an individual  
taxpayer identification number (ITIN) rather than an SSN, enter  
Managerial act. The term “managerial act” means an  
administrative act that occurs during the processing of your case  
-3-  
Instructions for Form 843 (Rev. December 2021)  
involving the temporary or permanent loss of records or the  
exercise of judgment or discretion relating to management of  
personnel. A decision regarding the proper application of federal  
tax law (or other federal or state law) is not a managerial act.  
See Regulations section 301.6404-2 for more information.  
You must attach copies of the following information to Form  
843.  
1. Your written request for advice.  
2. The erroneous written advice you relied on that was  
furnished to you by the IRS.  
Ministerial act. The term “ministerial act” means a procedural  
or mechanical act that does not involve the exercise of judgment  
or discretion and that occurs during the processing of your case  
after all prerequisites of the act, such as conferences and review  
by supervisors, have taken place. A decision regarding the  
proper application of federal tax law (or other federal or state  
law) is not a ministerial act. See Regulations section 301.6404-2  
for more information.  
3. The report, if any, of tax adjustments identifying the  
penalty or addition to tax and the item(s) relating to the  
erroneous advice.  
When to file. An abatement of any penalty or addition to tax  
as a result of written advice will be allowed only if:  
You submit the request for abatement within the period  
allowed for collection of the penalty or addition to tax, or  
You paid the penalty or addition to tax within the period  
allowed for claiming a credit or refund of such penalty or addition  
to tax.  
How To Request an Abatement of Interest  
Abatement of interest on a tax. Request an abatement of  
interest on a tax by writing “Request for Abatement of Interest  
Under Section 6404(e)” at the top of Form 843.  
Complete lines 1 through 3. Check the first box on line 5a. On  
line 5b, show the dates of any payment of interest or tax liability  
for the tax period involved.  
Line 6  
Check the appropriate box to show the type of fee or return, if  
any, to which your claim or request relates. Check the box  
labeled “1040” to indicate other individual income tax returns  
(such as Form 1040-SR, Form 1040A, or Form 1040EZ). You  
must use Form 843 to request an abatement of the tax reported  
on the Form 4720. You cannot use Form 843 and you must use  
Form 4720 to request a refund of an overpayment computed on  
Form 4720, Part III, line 4.  
On line 7, state:  
The type of tax involved,  
When you were first notified by the IRS in writing about the  
deficiency or payment,  
You can use Form 843 to request a refund or an  
The specific period for which you are requesting abatement of  
abatement of interest, penalties, and additions to tax  
interest,  
!
CAUTION  
that relate to your income tax return. However, you  
The circumstances of your case, and  
cannot use Form 843 to request a refund or an abatement of  
income tax. If you are an employer, you cannot use it to request  
abatement of FICA tax, RRTA tax, or income tax withholding.  
The reasons why you believe that failure to abate the interest  
would result in grossly unfair treatment.  
Multiple tax years or types of tax. File only one Form 843 if  
the interest assessment resulted from the IRS's error or delay in  
performing a single managerial or ministerial act affecting a tax  
assessment for multiple tax years or types of tax (for example,  
where 2 or more tax years were under examination). Check the  
applicable box(es) on line 3 and provide a detailed explanation  
on line 7.  
Check the box labeled “Other (specify)” if your claim relates  
to any of the following.  
Form 944, Employer's ANNUAL Federal Tax Return. Enter  
“944” (or “944-SS”) in the space provided.  
Form CT-2, Employee Representative's Quarterly Railroad  
Tax Return. Enter “CT-2” in the space provided.  
The branded prescription drug fee. Enter “BPD Fee” in the  
Requesting Abatement or Refund of a Penalty or  
Addition to Tax as a Result of Written Advice  
space provided.  
The IRS can abate or refund any portion of a penalty or addition  
to tax caused by erroneous advice furnished to you in writing by  
an officer or employee of the IRS acting in his or her official  
capacity.  
Line 7  
Explain in detail your reasons for filing this claim and show your  
computation for the credit, refund, or abatement. If you attach an  
additional sheet(s), include your name and SSN, ITIN, or  
employer identification number (EIN) on it. Also attach  
appropriate supporting evidence. Include a statement that to the  
extent of equivalent amounts of underpayment and overpayment  
for the period(s) identified and established, the period(s) has  
(have) been used only once in a request to obtain the net  
interest rate of zero under section 6621(d). See Requesting Net  
Interest Rate of Zero on Overlapping Tax Underpayments and  
Overpayments, later, for more information.  
The IRS will abate the penalty or addition to tax only if:  
1. You reasonably relied on the written advice,  
2. The written advice was in response to a specific written  
request for advice made by you (or your representative who is  
allowed to practice before the IRS), and  
3. The penalty or addition to tax did not result from your  
failure to provide the IRS with adequate or accurate information.  
Refund of excess social security, Medicare, or RRTA tax. If  
you are claiming a refund of excess social security, Medicare, or  
RRTA tax withheld by one employer, you must, if possible,  
attach a statement from the employer. The statement should  
indicate the following.  
See Regulations section 301.6404-3 for more information.  
How To Request an Abatement or Refund of a  
Penalty or an Addition to Tax as a Result of  
Written Advice  
Request an abatement or refund of a penalty or addition to tax  
because of erroneous written advice by writing “Request for  
Abatement of Penalty or Addition to Tax Under Section 6404(f)”  
at the top of Form 843.  
The amount, if any, the employer has repaid or reimbursed  
you for excess taxes withheld.  
The amount, if any, of credit or refund claimed by the  
employer or authorized by you to be claimed by the employer.  
The employer should include in the statement the fact that it is  
made in support of your claim for refund of employee tax paid by  
the employer to the IRS.  
Complete lines 1 through 4. Check the second box on line 5a.  
On line 5b, enter the date of payment if the penalty or addition to  
tax has been paid.  
If you cannot obtain a statement from the employer, you  
should attach a statement with the same information to the best  
-4-  
Instructions for Form 843 (Rev. December 2021)  
of your knowledge and belief and include in the statement an  
explanation of why you could not obtain a statement from the  
employer. Attach a copy of your Form W-2 to prove the amount  
of social security, Medicare, or RRTA tax withheld.  
Privacy Act and Paperwork Reduction Act Notice. We ask  
for the information on this form to carry out the Internal Revenue  
laws of the United States. 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 or request. Section  
6109 requires that you disclose your taxpayer identification  
number (TIN). Routine uses of this information include giving it to  
the Department of Justice for civil or criminal litigation and to  
cities, states, the District of Columbia, and U.S. commonwealths  
and possessions for use in administering their tax laws. We may  
also give this information to federal and state agencies to  
enforce federal nontax criminal laws and to combat terrorism.  
You are not required to claim a refund or request an abatement;  
however, if you choose to do so, you are required to provide the  
information requested on this form. Failure to provide all of the  
requested information may delay or prevent processing your  
claim or request; providing false or fraudulent information may  
subject you to civil or criminal penalties.  
Refund of social security and Medicare tax withheld in er-  
ror. The same supporting evidence described above must be  
provided. If you are a nonresident alien, see Pub. 519 for  
additional information.  
Requesting Net Interest Rate of Zero on  
Overlapping Tax Underpayments and  
Overpayments  
If you have paid or are liable for interest on a tax underpayment  
and have received or are due interest on a tax overpayment for  
the same period of time, you can request that the IRS compute  
the interest using the net interest rate of zero.  
How To Request a Net Interest Rate of Zero  
You can request a net interest rate of zero by writing on top of  
Form 843 “Request for Net Interest Rate of Zero under Rev.  
Proc. 2000-26.” You must provide documentation to substantiate  
that you are the taxpayer entitled to receive the interest due on  
the overpayment.  
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  
Leave line 1 blank. You can enter a dollar amount on line 2 or  
leave it blank. Complete line 3 to indicate the type of tax. More  
than one box can be checked. Do not complete lines 4 and 5.  
Complete line 6 to indicate the type of return filed. More than one  
box can be checked.  
information are confidential, as required by section 6103.  
The time needed to complete and file this form will vary  
depending on individual circumstances. The estimated average  
time is:  
On line 7, provide all of the following information.  
Recordkeeping . . . . . . . . . . . . . . . . . . . . .  
Learning about the law or the form . . . . . .  
Preparing the form . . . . . . . . . . . . . . . . . .  
Copying, assembling, and sending the form  
to the IRS . . . . . . . . . . . . . . . . . . . . . . . . .  
26 min.  
20 min.  
28 min.  
1. The tax periods for which you overpaid and underpaid  
your tax liability. A separate Form 843 is not required for each  
separate tax period involved in the request.  
2. When you paid the tax if the underpayment is no longer  
20 min.  
outstanding.  
3. When you received your tax refund if the overpayment is  
no longer outstanding.  
4. The period(s) that your overpayment and underpayment  
overlapped and the overlapping amount. You should provide any  
background material (such as copies of examination reports,  
notices, or prior interest computations provided by the IRS)  
relating to the overpayment and underpayment.  
5. A computation, to the extent possible, of the amount of  
interest to be credited, refunded, or abated. If you are unable to  
provide a computation, provide an explanation of why you are  
unable to provide the computation. The computation should  
generally be made by applying section 6621(d) to reduce your  
underpayment interest payable to the IRS. However, if only the  
period of limitation for claiming additional overpayment interest  
is open on the date you file Form 843, you should make the  
computation by applying section 6621(d) to increase your  
overpayment interest payable by the IRS.  
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 send us comments through  
IRS.gov/FormComments. Or you can send your comments to:  
Internal Revenue Service  
Tax Forms and Publications Division  
1111 Constitution Ave. NW, IR-6526  
Washington, DC 20224  
Do not send the form to this address. Instead, see Where To  
File, earlier.  
Although we can't respond individually to each comment  
received, we do appreciate your feedback and will consider your  
comments as we revise our tax forms and instructions.  
6. Section 6621(d) provides for a net interest rate of zero to  
the extent of the overlapping underpayment and overpayment of  
the same taxpayer. If your claim involves more than one  
taxpayer identification number (TIN), explain why the different  
TINs can be treated as the same taxpayer.  
-5-  
Instructions for Form 843 (Rev. December 2021)