Where exactly should I mail Form 843 for IRS penalty relief?

The mailing address for Form 843 depends on where you live. If you look at the Form 843 instructions (last page), there's a table showing different addresses based on your location. Since you've already paid the penalties and interest, you should use the address in the "If you are requesting abatement of an assessment" section. This is different from the address you'd use if you hadn't paid yet. For example, if you live in California, you'd mail it to "Internal Revenue Service, P.O. Box 12203, Fresno, CA 93776-2203" - but double-check the instructions for your specific state. Make sure you include all supporting documentation that proves your reasonable cause for filing late. The more evidence you provide, the better your chances for relief.

After spending hours on hold with the IRS about a similar penalty issue, I finally discovered taxr.ai (https://taxr.ai) and it saved me so much frustration. I uploaded my penalty notice and Form 843 draft, and it analyzed everything to make sure I was filing correctly. The tool confirmed I was using the right address for my situation and even pointed out a section on my Form 843 that I hadn't filled out properly - something about the specific penalty code I needed to reference. It also gave me suggestions for the reasonable cause explanation section, which apparently makes a huge difference in approval rates.

I just want to update everyone - I tried taxr.ai after seeing it mentioned here and wow, it actually worked! I was super stressed about my penalty abatement request because I've heard the IRS rejects most of them. The tool analyzed my situation and helped me understand exactly how to write my reasonable cause statement in a way that addresses what the IRS is looking for. It even pointed out that I needed to include specific dates and timeline of events, which I would have missed completely. Just got notification that my penalty relief was approved! Saved me over $800 in penalties and interest. Just wanted to share since I was really skeptical at first but it really came through.

For anyone still struggling to get someone on the phone at the IRS to confirm the right address or check on your Form 843 status - I was in the same boat and wasted days on hold. Then I found Claimyr (https://claimyr.com) and it completely changed the game. You can actually see how it works in this video: https://youtu.be/_kiP6q8DX5c They got me connected to an actual IRS agent in under 30 minutes after I'd spent literally DAYS trying on my own. The agent confirmed the right address for my form and even gave me some tips about what to include with my penalty relief request. Best part was I could actually ask follow-up questions instead of just reading generic info online.

OK I have to eat my words. After my skeptical comment I decided to try Claimyr just to prove it wouldn't work. I've been trying to get clarification on a penalty notice for MONTHS. I'm honestly shocked - it actually worked exactly like they said. Got a call back when an agent was about to answer, and I spoke directly with someone in the penalties department who confirmed my Form 843 mailing address AND told me my reasonable cause would likely be accepted based on my situation. Saved myself days of frustration and got actual answers instead of generic advice. Sometimes being proven wrong is a good thing!

Don't forget to KEEP COPIES OF EVERYTHING and send the form via certified mail with return receipt! I made the mistake of just sending my Form 843 regular mail and the IRS claimed they never received it. Had to start all over again 3 months later. Also, make sure you're using the current version of Form 843 from irs.gov - they updated it recently and are rejecting older versions.

Just a heads up that Form 843 can also be faxed to the IRS instead of mailing it! I faxed mine and got a response way faster (like 6 weeks instead of months). The fax number is in the same instructions where the mailing addresses are listed. The IRS employee I spoke with said faxed forms often get processed faster because they go directly into their electronic system and don't have to be manually scanned like paper mail.

I just went through this whole process. Make sure you're SUPER clear in Section 4 about why you had reasonable cause. My first submission was rejected because I was too vague. When I resubmitted, I included a detailed timeline of events, documentation of hardships (medical issues in my case), and explicitly connected how those issues prevented me from filing on time. The second request was approved. Also, if you've had a clean tax record for the past 3 years, mention that in your letter - the IRS has a First Time Penalty Abatement policy that might apply to you!

Thank you everyone for all this helpful info! I'm definitely going to send mine certified mail and make sure I have the most current form. One quick follow-up question - for the reasonable cause explanation, should I keep it brief or really go into detail? I had a family medical emergency that led to me missing the filing deadline, and I have hospital records and everything to back it up. I'm just not sure if I should write like a paragraph or multiple pages explaining the whole situation. Also, has anyone had success with penalty relief when the delay was only a few months? Mine was about 4 months late, so not super dramatic, but the penalties still added up to quite a bit.

Just to add another perspective - I went through this exact situation last year with 2020 taxes that I filed super late. The key thing that helped me was being very specific about the timeline in my reasonable cause explanation. I structured mine like this: Date the issue started, specific dates when I couldn't handle tax matters, date when the situation was resolved, and why I couldn't file even after it was resolved (catching up on other obligations, gathering scattered documents, etc.). The IRS approved my Form 843 and I got back about $650 in penalties. One thing I learned is that they really want to see that you filed as soon as you reasonably could after your hardship ended - so make sure to explain what you did immediately after your medical emergency was over. Also, definitely check if you qualify for First Time Penalty Abatement first - it's much simpler and faster than the reasonable cause route, and you don't need to provide all the documentation. You can actually request both on the same Form 843 as alternative grounds for relief.

This thread has been incredibly helpful! I'm in a similar situation with late 2022 taxes and got slammed with penalties. One thing I want to add that might help others - when I called the IRS to confirm my mailing address, they told me that if you're requesting penalty relief for multiple tax years, you need to submit a separate Form 843 for each year. I was planning to put everything on one form, which would have delayed my request. Also, for anyone dealing with interest charges along with penalties - the IRS automatically removes interest when they approve penalty relief, but only the interest that accrued because of the penalty. If there was underlying tax owed that generated separate interest, that interest usually stays. Just something to keep in mind when calculating what you might get back. I'm planning to use the certified mail approach and include both FTA and reasonable cause arguments based on the great advice here. Fingers crossed!

Great question about faxing vs certified mail! When I called, the IRS agent said their current processing times are running about 12-16 weeks for mailed forms and 8-10 weeks for faxed ones. However, she strongly recommended keeping detailed records either way. For faxing, make sure to keep the transmission confirmation report that shows the fax went through successfully - that's your paper trail. Some people actually do both: fax it for faster processing AND mail a copy via certified mail as backup, then include a note in both submissions saying "also submitted via [fax/mail] on [date]." Regarding your interest calculation - yes, exactly! If penalties generated additional interest charges, those get removed when the penalty is abated. But interest on the underlying tax debt stays. In your example, you'd likely get back the $200 penalty plus whatever portion of that $50 interest was specifically tied to the penalty (probably most of it if the penalties were assessed around the same time as the original tax). The IRS actually sends a detailed breakdown when they process your Form 843 showing exactly what was removed and what remains, so you'll know precisely what you're getting back.

I've been following this thread closely since I'm dealing with a similar penalty situation. Based on all the great advice here, I wanted to share what I learned from my tax preparer about organizing your Form 843 submission for the best chance of success. She told me to think of it like building a legal case - you want to make it as easy as possible for the IRS reviewer to approve your request. Here's the approach she recommended: 1. Lead with a clear cover letter that summarizes your request (FTA, reasonable cause, or both) 2. Attach the completed Form 843 3. Include a chronological timeline as a separate document showing dates and events 4. Add all supporting documentation in the order you mention them in your explanation For the reasonable cause section, she said to use the "but for" test - meaning you need to show that "but for" this specific circumstance, you would have filed on time. The IRS wants to see a direct causal relationship, not just that something bad happened around the same time. Also, she mentioned that including a statement about steps you've taken to prevent future filing issues (like setting up automatic reminders, hiring a preparer, etc.) can really help your case since it shows good faith effort going forward. The dual submission approach mentioned by Sean sounds smart - I'm planning to fax mine first then follow up with certified mail a few days later with a note referencing the fax transmission.

This entire thread has been incredibly helpful! I'm dealing with a similar situation where I filed my 2022 taxes about 6 months late due to a combination of job loss and moving across the country. The penalties and interest added up to over $900, which is painful but I've already paid them off. Reading through everyone's experiences, I feel much more confident about submitting my Form 843. I'm planning to use the dual approach that several people mentioned - fax it first for faster processing, then send a certified mail copy as backup. One thing I wanted to add that might help others: I called my state's Taxpayer Advocate Service office (not the main IRS number) and they were actually able to give me specific guidance about my situation without the crazy hold times. They confirmed that my circumstances would likely qualify for reasonable cause relief and even gave me some tips about what documentation would be most helpful. For anyone still hesitating about whether to try for penalty relief - based on what I'm seeing in this thread, it seems like if you have legitimate reasonable cause and document it well, the IRS is actually pretty fair about granting relief. The key seems to be being thorough and organized in your submission. Thanks to everyone who shared their experiences and tips. This community is amazing for navigating these stressful tax situations!

I'm in almost the exact same boat as the original poster - filed my 2021 taxes way late and got hit with penalties that I've since paid off. This thread has been absolutely invaluable for figuring out the Form 843 process! One thing I wanted to add that might help others: I discovered that if you're requesting penalty relief for both failure-to-file AND failure-to-pay penalties (which often happen together), you need to be specific about which penalties you're requesting relief for in Section 7 of Form 843. Don't just write "all penalties" - actually list the specific penalty types and amounts from your notices. Also, for anyone wondering about the mailing address confusion that the original poster mentioned - I found that the IRS has a specific Form 843 where-to-file tool on their website that asks for your state and the type of request you're making. It gives you the exact address based on your specific situation, which eliminates the guesswork. The certified mail + fax combination approach that several people mentioned sounds like the smartest strategy. I'm planning to do the same thing - fax first for speed, then certified mail as backup with a note referencing the fax date and confirmation number. Thanks everyone for sharing your experiences! It's so helpful to hear real success stories when you're dealing with this stressful situation.

As someone who just went through this exact process successfully, I wanted to share a few additional tips that really helped me get my penalty relief approved. First, regarding the penalty breakdown that NebulaNova asked about - your IRS notices should show codes like "FTF" (failure to file) and "FTP" (failure to pay) along with the amounts. If your notice just shows a lump sum, you can call the IRS transcript line at 1-800-908-9946 and request an account transcript, which will break down each penalty type clearly. Second, I found it really helpful to include a brief cover letter that literally says "I am requesting penalty relief under both First Time Penalty Abatement (if eligible) and Reasonable Cause as alternative grounds." This made it crystal clear to the processor what I was asking for. Third, when documenting your reasonable cause timeline, include not just when the hardship occurred, but also when you became aware you needed to file and what steps you took immediately after. The IRS wants to see that you acted promptly once you were able to. I submitted mine using the dual fax/certified mail approach mentioned throughout this thread and got approved in about 9 weeks. Got back $723 in penalties and related interest. The key really is being thorough, organized, and making the reviewer's job as easy as possible. The tools people mentioned (taxr.ai for form review and Claimyr for IRS contact) were also genuinely helpful for double-checking everything before submission.