Instructions for Form 843 (11/2005)

General Instructions

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Purpose of Form

Use Form 843 to file a claim for refund of certain overpaid taxes, interest, penalties, and additions to tax.

Use Form 843 to request the following.

A refund of employment taxes when you reported and paid more federal income tax on your employment tax return than you actually withheld from an employee.
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 3a.
A refund of social security or Medicare taxes that were withheld in error. If you are a nonresident alien student, see Pub. 519 for specific instructions.
A refund under section 6715 for misuse of dyed fuel.
Abatement or refund of interest or penalties under section 6404(e) or 6404(f) relating to excise taxes.
Abatement of an overassessment
(or the unpaid portion of an overassessment) if more than the correct amount of tax (except income, estate, and gift tax), interest, additions to tax, or penalties have been assessed.

Generally, you must file a separate Form 843 for each tax period and each type of tax. Exceptions are provided for certain claims in the line 4 instructions beginning on this page.

Do not use Form 843 when you should use a different tax form. For example, do not file Form 843 to request:

A refund or abatement of your income tax. Individuals must use Form 1040X, Amended U.S. Individual Income Tax Return. Corporations that filed Form 1120 or 1120-A must use Form 1120X, Amended U.S. Corporation Income Tax Return. Other income tax filers should file a claim on the appropriate amended tax return.
A refund of excess tier 1 RRTA tax. Instead, use Form 1040 or 1040A.
A refund relating to excise taxes reported on Forms 11-C, 720, 730, or 2290. See Form 720X, Amended Quarterly Federal Excise Tax Return; Form 4136, Credit for Federal Tax Paid on Fuels; Form 8849, Claim for Refund of Excise Taxes; Schedule C (Form 720), Quarterly Federal Excise Tax Return; Pub. 378, Fuel Tax Credits and Refunds; and Pub. 510, Excise Taxes, for information on the appropriate forms to use to claim the various excise tax refunds.
A refund of the required payment under section 7519. Instead, file Form 8752, Required Payment or Refund Under Section 7519.

Who May File

You may file Form 843 or your agent may file it for you. If your agent files, the original or a 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.

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 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.