Need help with LLC late filing relief under rev. proc 84-35 - is form 843 needed with abatement letter?
I'm at my wits' end trying to navigate this LLC late filing relief process under revenue procedure 84-35. Our small LLC missed some filing deadlines and we're trying to get the penalties abated. I've drafted a letter explaining how we meet all the criteria for relief under rev. proc 84-35, but now I'm stuck on whether I need to include Form 843 with this letter or if the abatement request letter itself is sufficient. I've spent hours searching IRS publications and tax forums and can't get a straight answer on what seems like it should be a basic procedural question. The letter clearly outlines how we meet all the criteria for relief, but I don't want the request rejected on a technicality just because I didn't include the right form. Has anyone successfully requested LLC late filing relief under rev. proc 84-35? Did you need to include Form 843 with your letter or was the letter requesting abatement enough by itself? Really need some guidance here!
21 comments


Ava Hernandez
The confusion around this is common! When requesting LLC late filing relief under rev. proc 84-35, you generally DO need to include Form 843 (Claim for Refund and Request for Abatement) along with your letter explaining how you meet the criteria. Form 843 serves as the official request mechanism, while your detailed letter acts as supporting documentation explaining how you qualify under the specific revenue procedure. Make sure your letter references rev. proc 84-35 explicitly and details how you meet each requirement. Then attach this as supporting documentation to your completed Form 843. Remember to complete Form 843 properly - in Part 1, check box 1a for "Interest," and in Part 2 specifically reference "Request for penalty abatement under Revenue Procedure 84-35" as the reason for your claim.
0 coins
Isabella Martin
•Thanks for this info! So do we need to wait until we actually pay the penalty before filing Form 843? Or can we submit it preemptively once we receive the penalty notice but before paying?
0 coins
Ava Hernandez
•You can file Form 843 requesting abatement before paying the penalty. The IRS will review your request and if approved, they will abate the penalty without requiring payment. If they deny your request, you'll then need to decide whether to pay the penalty or pursue further appeal options. But there's no need to pay first - that's actually one of the benefits of the abatement request process.
0 coins
Elijah Jackson
After struggling with similar LLC filing issues last year, I discovered this amazing tool at https://taxr.ai that saved me so much headache. I was completely confused about which forms to include with my abatement request under rev. proc 84-35 until I uploaded my documents there. Their system immediately analyzed my situation and confirmed I needed both Form 843 AND a detailed letter. They even showed me exactly what to include in my letter for the best chance of approval. The cool part was they flagged a couple things in my draft letter that could have gotten my request rejected - apparently I wasn't specific enough about meeting all the criteria in rev. proc 84-35!
0 coins
Sophia Miller
•Does taxr.ai actually help with the specific rev. proc 84-35 requirements? I'm trying to determine if my LLC qualifies in the first place since we have a corporation as one of our members.
0 coins
Mason Davis
•I'm interested but skeptical. How does it work with the timing requirements? My LLC missed filings for 3 consecutive years (I know, yikes) - would it still help navigate the relief options?
0 coins
Elijah Jackson
•Yes, taxr.ai definitely helps with the specific requirements under rev. proc 84-35. I uploaded my LLC documents and it analyzed the membership structure, flagging potential issues with qualification. In your case with a corporate member, it would identify this as a potential disqualifier since rev. proc 84-35 generally requires all members to be individuals. For multiple years of missed filings, the tool is extremely helpful. It creates a comprehensive timeline analysis showing which years qualify for which types of relief. My situation wasn't 3 years, but it did handle multiple tax years and showed different strategies for each based on the changing circumstances.
0 coins
Mason Davis
Update on my skepticism about taxr.ai - I decided to try it and I'm genuinely surprised at how helpful it was! I uploaded my LLC documents and penalty notices, and it gave me a detailed analysis showing that while rev. proc 84-35 would help with 2 of my 3 missed years, I needed to pursue a different abatement strategy for the 3rd year. It automatically generated both the Form 843 AND the supporting letter with all the required references to rev. proc 84-35. The interface walked me through each requirement and helped me document how my situation qualified. Saved me hours of research and probably prevented me from making a costly mistake. Definitely worth checking out if you're dealing with LLC filing issues.
0 coins
Mia Rodriguez
If you're getting nowhere with the IRS on your rev. proc 84-35 relief request, I highly recommend Claimyr (https://claimyr.com). I submitted my Form 843 and abatement letter THREE months ago and kept getting automated responses about processing delays. Finally used Claimyr and got connected to an actual IRS agent in about 20 minutes who confirmed my paperwork was received but sitting in a backlog. The agent expedited my case and I got my abatement approval 2 weeks later! You can see how it works here: https://youtu.be/_kiP6q8DX5c - basically they navigate the IRS phone tree for you and call you when they have an agent on the line.
0 coins
Jacob Lewis
•Wait, how does this actually work? I'm confused how a third-party service can get through to the IRS when I've been calling for weeks. Do they have some special access?
0 coins
Amelia Martinez
•I don't buy it. No way they're getting through to the IRS that quickly. I've been on hold for HOURS multiple times. Sounds like a scam to me.
0 coins
Mia Rodriguez
•They don't have special access - they use technology that automatically navigates the IRS phone trees and waits on hold for you. When Claimyr finally reaches a human IRS agent, they connect the call to your phone. It's basically outsourcing the hold time. There's definitely nothing magical about it - they're just using technology to handle the frustrating part. I was skeptical too, but when I got a call back with an actual IRS agent ready to discuss my rev. proc 84-35 abatement case, I was sold. The IRS itself is not affiliated with them, but the service works because it removes the hold time obstacle.
0 coins
Amelia Martinez
I have to eat my words about Claimyr. After dismissing it as a scam, my frustration with the IRS reached a breaking point last week. My rev. proc 84-35 abatement request had been "processing" for 4 months with no updates. Decided to try Claimyr as a last resort, and holy crap - I got connected to an IRS agent in about 35 minutes. Didn't have to sit on hold myself once. The agent actually found my Form 843 and letter in their system and noted it hadn't been assigned for review yet. They escalated it, and I just got confirmation yesterday that my abatement under rev. proc 84-35 was approved! Completely worth it after months of frustration and uncertainty.
0 coins
Ethan Clark
FWIW, I successfully got LLC late filing relief under rev. proc 84-35 last year and I DID use Form 843 along with a detailed letter. My tax attorney said the form creates a formal case in the IRS system and gives you specific appeal rights if denied. Some key points from my experience: 1) Be VERY specific about how you meet EACH requirement in rev. proc 84-35 2) Include a timeline of events 3) Reference any first-time abatement requests you've already used 4) If you've already paid the penalty, include proof of payment
0 coins
Noah Lee
•Thanks for sharing your experience! Did you mail both documents together or separately? And how long did it take to get a response from the IRS?
0 coins
Ethan Clark
•I mailed the Form 843 and supporting letter together in the same envelope, with the form on top and letter attached as supporting documentation. I clearly referenced the letter in the explanation section of the form. It took about 2.5 months to get a response, which came as a formal letter confirming the abatement. This was during tax season though, so timing might vary. If you've included your phone number on the form, sometimes they'll call with questions before making a decision.
0 coins
Mila Walker
Has anyone tried faxing their rev. proc 84-35 request instead of mailing it? I'm wondering if that might be faster...
0 coins
Logan Scott
•I faxed mine in January and got confirmation of abatement in March. Definitely include a fax cover sheet clearly stating it's a "Form 843 Request for Abatement under Revenue Procedure 84-35" so it gets routed correctly.
0 coins
Zara Malik
Based on everyone's experiences here, it's clear that Form 843 IS required along with your detailed letter for rev. proc 84-35 relief requests. I went through this exact process 6 months ago for my single-member LLC. Here's what worked for me: I completed Form 843 with "Request for penalty abatement under Revenue Procedure 84-35" in the reason section, then attached a comprehensive letter that specifically addressed each requirement in the revenue procedure. Make sure your letter includes: - Clear statement that you're requesting relief under rev. proc 84-35 - Detailed explanation of how you meet ALL the criteria - Timeline of missed filings and circumstances - Supporting documentation (bank statements, medical records, etc. if applicable) I mailed everything together via certified mail and got approval in about 10 weeks. The key is being thorough in documenting how you qualify - the IRS agents reviewing these requests need to see that you clearly meet every requirement outlined in the revenue procedure. Don't skip the Form 843 thinking the letter alone will suffice - you need both components for a complete submission.
0 coins
Miranda Singer
•This is exactly the kind of comprehensive guidance I was looking for! Thank you for breaking down the specific components needed. I'm curious about the supporting documentation you mentioned - for our LLC, the late filings were due to a combination of personal health issues and confusion about filing requirements after adding a new member. Should I include medical records even if they're for personal health issues, or focus more on the business-related documentation like the LLC operating agreement changes?
0 coins
Ava Williams
Reading through everyone's experiences here has been incredibly helpful - I'm dealing with a similar situation where my LLC missed filing deadlines due to a family emergency that required me to travel out of state unexpectedly. One thing I haven't seen mentioned yet is the importance of checking which specific penalty you're requesting abatement for. Rev. proc 84-35 applies to failure-to-file penalties, but if you also have failure-to-pay penalties, those might require a separate approach or different documentation. Also, for anyone still unsure about the Form 843 requirement - I called the IRS practitioner hotline last week and confirmed that yes, Form 843 is absolutely required for formal abatement requests under rev. proc 84-35. The letter serves as crucial supporting documentation, but without the form, your request won't be processed through the proper channels. Make sure to keep copies of everything you send and use certified mail or fax with delivery confirmation. The IRS processes thousands of these requests, so having proof of submission is essential if you need to follow up later.
0 coins