IRS penalty relief request checklist

Before requesting relief

• Confirm the notice is from the IRS and concerns a federal tax penalty.
• Record the notice number, penalty name, tax form, tax period, amount, and response deadline.
• Confirm whether the penalty is unpaid or was already paid.
• Check the IRS account and payment history for posting errors.
• Save the return, extension, filing confirmation, payment proof, and prior notices.

Check automatic relief

• Determine whether the return series and period are eligible for Automatic Exemption from Penalty.
• Review the prior three years or 12 quarters of compliance for the same return type.
• Confirm whether the assessed penalty is failure to file, failure to pay, or failure to deposit.
• Read the AEP notice if relief was already applied; no application is needed.
• If a penalty was assessed despite apparent eligibility, call the number on the notice.
• Check whether First Time Abate transition rules apply to the period.

Build a reasonable-cause timeline

• Write what happened and the exact start and end dates.
• Explain how the event prevented timely filing, payment, or deposit.
• Describe the ordinary business care and prudence used before the event.
• List attempts to comply during the event.
• Explain how quickly the problem was corrected afterward.
• Separate inability to pay from the circumstances that caused it; lack of funds alone is generally not enough.

Collect supporting records

• Medical, hospital, court, death, disaster, fire, or casualty records when relevant.
• Evidence that necessary records were unavailable and efforts to obtain them.
• Written IRS advice, correspondence, or account records when relevant.
• Receipts, bank confirmations, certified-mail records, and electronic filing confirmations.
• A short index explaining what each attachment proves.
• Redact unnecessary personal data from copies when appropriate, but keep identifiers required by the IRS submission.

Choose the submission route

• Call the toll-free number on the notice when the IRS permits a phone request.
• Prepare a signed written statement when the notice requests one.
• Use the current Form 843 only when the notice or form instructions make it appropriate.
• Use one Form 843 for each tax period or fee year.
• Verify the December 2024 revision and current instructions on IRS.gov.
• Use the notice address or the live IRS Form 843 filing table; do not reuse an old mailing address.

Before sending

• Match every requested penalty and period with an explanation.
• Attach only relevant supporting evidence.
• Sign the request; obtain both spouses' signatures when Form 843 relates to a joint return.
• Keep a complete copy of the package.
• Use trackable mailing or retain official electronic confirmation when available.
• Continue filing and paying current taxes.

If the IRS denies relief

• Read whether the rejection letter gives appeal rights.
• Calendar the exact deadline; it is generally 30 days for an eligible penalty appeal.
• Prepare the protest required by the letter.
• Send it to the IRS office shown in the letter, not directly to Appeals.
• Consider a Low Income Taxpayer Clinic or authorized tax professional when the amount or deadline is significant.

Official sources

• Administrative penalty relief
• Reasonable-cause relief
• Current Form 843 page
• Penalty appeal eligibility

Related resources

• Request IRS penalty relief
• Do I need to request AEP?
• Automatic Exemption from Penalty
• IRS payment plan checklist
• IRS offer in compromise checklist