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IRS Form 843

When to use Form 843, how penalty relief works in 2026 including the new automatic exemption, how to get excess Social Security tax back, and a calculator.

Updated November 4, 2026. Free, no sign-up; everything runs in your browser and nothing you type is stored.

IRS form 843 refund and abatement calculator

Social Security tax withheld by ONE employer in 2026 ($)(info) wages from that employer ($)

Unpaid tax for the late return ($)Months lateTimely filed and paid the 3 prior years?

Excess Social Security withheld by one employer

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–What to do

–Failure-to-file + pay penalties to ask to remove

–Penalty relief

What IRS form 843 is for

Form 843 claims a refund or requests an abatement of certain taxes, interest, penalties and fees. You don't use it for income tax refunds (amend with Form 1040-X) or to dispute a penalty you've already asked about another way.

Penalty abatement

First Time Abate removes failure-to-file, failure-to-pay and failure-to-deposit penalties if you had three years of timely compliance. The IRS says it is replacing FTA with an Automatic Exemption from Penalty (AEP) from summer 2026, starting with 2025 tax-year returns (Forms 1040, 1065, 1120, 940–945): if your three prior years are clean, the penalty isn't assessed at all and you get a letter. Otherwise you can request reasonable cause relief (illness, disaster, records you couldn't get) by phone, letter or Form 843. Interest on an abated penalty is removed too.

Refund of excess Social Security tax

If one employer withheld Social Security tax above $11,439 (6.2% of the 2026 $184,500 wage base), ask that employer to fix it; if they won't, claim it on Form 843. If the excess comes from two or more employers, claim it on your Form 1040 instead: see FICA tax. Nonresident F-1 and J-1 students exempt from FICA also use Form 843 (with Form 8316) when an employer won't refund it.

Common questions

What is IRS Form 843 used for?

To claim a refund or request abatement of certain taxes, interest, penalties and fees.

What is the IRS Automatic Exemption from Penalty?

Starting summer 2026 for 2025 returns onward, the IRS won't assess certain late-filing, late-payment or deposit penalties if your three prior years were timely.

Can I use Form 843 for excess Social Security tax?

Yes, when a single employer over-withheld and won't refund it.

Sources

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General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.