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). The penalty is assessed at 20% of the amount determined to be excessive.)Ī refund of the penalty imposed under section 6715 for misuse of dyed fuel.Ī refund or abatement of tier 1 RRTA tax for an employee representative.Ī refund of a branded prescription drug fee. (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. See the instructions for line 3.Ī 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.Ī 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. Tax Guide for Aliens, for specific instructions.Ī 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 7.Ī refund to an employee of social security or Medicare taxes that were withheld in error, but only if your employer will not adjust the overcollection.
Employers cannot use Form 843 to request an abatement of FICA tax, RRTA tax, or income tax withholding.Ī refund to an employee of excess social security, Medicare, or RRTA tax withheld by any one employer, but only if your employer will not adjust the overcollection. (See Do not use Form 843 when you must use a different tax form next.)Īn abatement of tax, other than income, estate, or gift tax. A refund of tax, other than a tax for which a different form must be used.
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