Form 843

Use this skill when a taxpayer wants the IRS to remove (abate) or refund a penalty or addition to tax, remove interest caused by IRS error or delay, or claim one of the narrow non-income-tax refunds that only Form 843 handles (excess social security or Medicare from one employer that will not adjust, FICA or RRTA withheld in error, excess tier 2 RRTA). Triggers on phrases like "Form 843", "penalty abatement", "first time abate", "FTA request", "remove my late filing penalty", "waive the failure to pay penalty", "reasonable cause letter", "IRS penalty relief", "refund of a penalty I already paid", "abate interest because the IRS delayed", "Letter 854C", "net interest rate of zero". Do NOT use for an income tax refund or any change to Form 1040 amounts (use form-1040-x); the estimated tax penalty under section 6654 (use form-2210); employer corrections of FICA or withholding (use the 941-X family, see form-941); refunds of installment agreement, offer in compromise, or lien fees (not refundable on Form 843); return preparer or promoter penalties (Form 6118); paying a balance over time (use form-9465); settling the tax for less (use form-656).

mkdir -p ~/.claude/skills/form-843
curl -L https://claudskills.com/skills/form-843/SKILL.md \
  -o ~/.claude/skills/form-843/SKILL.md

@misc{form-843-2026,
  author    = {jupid-tax},
  title     = {Form 843 [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/form-843/}
}