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NOT LEGAL ADVICE. NOT TAX ADVICE.

Excite Tax is not a law firm, and no one at Excite Tax is an attorney.
These templates are general information. Sharing them is not legal advice or tax advice, and it creates no attorney-client relationship and no preparer-client relationship with Excite Tax.
Before you send anything, check the current IRS instructions for your notice or form; forms, deadlines and addresses change.
For free or low-cost help, contact a Low Income Taxpayer Clinic (https://www.taxpayeradvocate.irs.gov/litc) or the Taxpayer Advocate Service (https://www.taxpayeradvocate.irs.gov/).
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CLAIM FOR REFUND OR ABATEMENT COVER LETTER (FORM 843)
From: https://excite-tax.vercel.app/templates/form-843-cover-letter
Official sources were read on 2026-09-23; check them again before you use this template.
Replace every [BRACKETED] field. Delete any line that does not apply.

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[DATE]

[IRS ADDRESS — copy it exactly from your notice]

Re: Form 843 — claim for [refund / abatement] of [PENALTY, INTEREST OR TAX TYPE]
Taxpayer name: [BUSINESS OR INDIVIDUAL NAME, exactly as on the return]
Taxpayer identification number: [EIN or last four digits of SSN, as the notice shows it]
Tax form: [e.g. Form 1120-S, Form 1065, Form 941, Form 1040]
Tax period(s): [e.g. tax year 2024, or quarter ending 03/31/2025]
Notice or letter number: [e.g. CP14, CP2000, LT11 — top or bottom right corner] dated [NOTICE DATE]

To whom it may concern:

Enclosed is a signed Form 843, Claim for Refund and Request for Abatement, for [TAX PERIOD] in the amount of $[AMOUNT].

What is being claimed: [e.g. "the failure-to-pay penalty of $[AMOUNT] assessed on [DATE] under Internal Revenue Code section [SECTION, from the notice]" / "interest of $[AMOUNT] charged from [DATE] to [DATE]"]

Why: [Summarize the reason in two or three sentences; the full explanation is on line 8 or the attached sheet. Example: "The late payment was caused by [EVENT] on [DATE], as shown in the enclosed records."]

Computation: [Show how the amount was reached. Example: "Penalty assessed $[AMOUNT] + interest on the penalty $[AMOUNT] = $[TOTAL] claimed."]

[IF PAID: The amount was paid on [DATE]. Please refund it to the address above.]
[IF NOT PAID: Please abate the amount and adjust the balance.]

Sincerely,

[SIGNATURE]
[PRINTED NAME], [TITLE — e.g. Owner, Managing Member, President]
[BUSINESS NAME]
[DAYTIME PHONE]

Enclosures: Form 843; copy of the notice; [LIST EACH SUPPORTING DOCUMENT]

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WHAT TO ATTACH
- Form 843, one per tax period and tax type, signed.
- A copy of the notice that shows the assessment.
- Supporting evidence for the reason given on line 8, and any extra sheets with your name and taxpayer identification number on each.
- Form 2848, only if a representative files the claim for you.

WHERE TO SEND IT (check the current official instructions)
- When the claim answers an IRS notice, the instructions say to mail it to the return address from which the notice was sent. Source: https://www.irs.gov/instructions/i843
- For penalties and most other claims, it goes to the service center where you would file a current-year return for that tax. Source: https://www.irs.gov/instructions/i843
- Line 8 asks you to explain the reasons in detail and show the computation. Source: https://www.irs.gov/instructions/i843

SOURCES
- IRS — Low Income Taxpayer Clinics: https://www.irs.gov/advocate/low-income-taxpayer-clinics (retrieved 2026-09-23)
- IRS — Instructions for Form 9465 (07/2024): https://www.irs.gov/instructions/i9465 (retrieved 2026-09-23)
- IRS — Instructions for Form 843 (12/2024): https://www.irs.gov/instructions/i843 (retrieved 2026-09-23)