Can I fax Form 843 to the IRS?

No — the IRS does not provide a fax number for Form 843. Mail it to the address shown on the IRS notice you received, or, if there is no notice, to the IRS Service Center where you would file the return related to your claim, per irs.gov.

What is Form 843 used for?

Form 843, Claim for Refund and Request for Abatement, is used to request a refund or abatement of certain taxes, interest, penalties, fees, and additions to tax — for example, abating a penalty for reasonable cause or correcting an IRS error.

Can I use Form 843 to get an income tax refund?

No. Form 843 is not used for income tax refunds. To change a filed income tax return or claim an income tax refund, file Form 1040-X instead.

Can Form 843 be used to remove a penalty?

Yes. One of the most common uses of Form 843 is to request abatement of a penalty — for example, due to reasonable cause or an IRS error. Explain the basis for your request on the form.

Can You Fax IRS Form 843? (2026) — Where to Send It

Can you fax Form 843 to the IRS? No.

No. The IRS does not provide a fax number for Form 843 — mail it to the address tied to your specific claim.

There is no general fax line for Form 843. Where you send it depends on why you are filing. If you are responding to an IRS notice, mail the form to the address shown on that notice. Otherwise, send it to the IRS Service Center where you would be required to file the return related to the tax, penalty, or fee you are claiming.

What Is Form 843?

Form 843, Claim for Refund and Request for Abatement, is used to ask the IRS to refund or abate certain taxes, interest, penalties, fees, and additions to tax. Common uses include requesting abatement of a penalty due to reasonable cause or IRS error, and claiming a refund of certain taxes that were assessed or paid incorrectly. It is generally not used for income tax refunds — those go on Form 1040-X.

How to File Form 843 the Correct Way

Form 843 does not have one national address. Choose the destination that matches your situation, and always confirm against the current instructions.

Responding to an IRS notice? Use the address on the notice

If you received an IRS letter or notice about the tax, penalty, or fee at issue, mail Form 843 to the address printed on that notice so it routes to the right unit.

Otherwise, mail it to the related IRS Service Center

If there is no notice, send Form 843 to the IRS Service Center where you would be required to file a return for the tax or period the claim relates to. The Form 843 instructions explain which address applies to each type of claim.

See the Where To File guidance in the IRS instructions

Source: IRS.gov — Instructions for Form 843. Addresses and filing rules change — always confirm the current instructions on irs.gov before sending. Last verified: June 2026.

Form 843 (Claim for Refund and Request for Abatement): can you fax it, and how to file it
Detail	Form 843
Can you fax it to the IRS?	No
How to file	Mail to the address on your IRS notice, or the related IRS Service Center
Purpose	Claim a refund or request abatement of certain taxes, penalties, interest, or fees
Not for	Income tax refunds — use Form 1040-X instead
Last verified	June 2026

Common Mistakes to Avoid

•Using Form 843 to claim an income tax refund — amended income tax goes on Form 1040-X
•Mailing it to a generic IRS address instead of the one on your notice or in the instructions
•Filing one Form 843 for multiple tax types or periods — generally use a separate form for each
•Trying to fax it — the IRS does not offer a fax number for Form 843

Need to fax a form the IRS does accept?

Form 843 can't be faxed — but plenty of IRS forms can, like Form SS-4, Form 2848, and Form 8821. When you do need to send a fax to the IRS or your tax pro, FaxFlow lets you do it securely from your phone or computer with delivery confirmation. No fax machine required.

See Faxable IRS Forms Send a Fax Online

Frequently Asked Questions

Can I fax Form 843 to the IRS?
No — the IRS does not provide a fax number for Form 843. Mail it to the address shown on the IRS notice you received, or, if there is no notice, to the IRS Service Center where you would file the return related to your claim, per irs.gov.
What is Form 843 used for?
Form 843, Claim for Refund and Request for Abatement, is used to request a refund or abatement of certain taxes, interest, penalties, fees, and additions to tax — for example, abating a penalty for reasonable cause or correcting an IRS error.
Where do I mail Form 843?
If you are responding to an IRS notice, use the address on that notice. Otherwise, mail it to the IRS Service Center where you would be required to file the return for the tax or period your claim relates to, as explained in the instructions.
Can I use Form 843 to get an income tax refund?
No. Form 843 is not used for income tax refunds. To change a filed income tax return or claim an income tax refund, file Form 1040-X instead.
Can Form 843 be used to remove a penalty?
Yes. One of the most common uses of Form 843 is to request abatement of a penalty — for example, due to reasonable cause or an IRS error. Explain the basis for your request on the form.

⚠️ Disclaimer

FaxFlow is not affiliated with or endorsed by the IRS. Fax numbers, addresses, and filing rules change often and may be outdated or incorrect here — always verify against the official IRS website (irs.gov) before sending. This page is for general information only and is not tax, legal, or financial advice; consult a qualified tax professional for your situation.