Tools · IRS Resolution & Collections

IRS Penalty Abatement (Form 843)

Remove penaltiesFTA · Reasonable cause★ PRO

Client & penalty

Active client

Taxpayer name

Preparer / representative

Penalty type

Tax year / period

Penalty amount

1 · First-Time Abatement screen

The easiest path — an administrative waiver for an otherwise-compliant taxpayer. Check all that are true.

No penalties in the 3 tax years before this one (an estimated-tax penalty doesn’t count). All currently required returns are filed (or a valid extension is in place). Any tax due is paid or under an active payment arrangement.

2 · Reasonable cause (if FTA doesn’t apply)

If the client doesn’t qualify for FTA, abatement can rest on reasonable cause — circumstances beyond their control despite ordinary business care.

Reason

Facts (what happened, dates)

IRS Penalty Abatement (Form 843)

Client & penalty

1 · First-Time Abatement screen

2 · Reasonable cause (if FTA doesn’t apply)

How penalty abatement works