Get Income Levy Refund Claim Form (pdf, 184kb)

If we cannot approve your relief over the phone, you may request relief in writing with Form 843, Claim for Refund and Request for Abatement.

Form 843 is used to claim a refund of certain assessed taxes or to request abatement of interest or penalties applied in error by the IRS. The form must be filed within two years from the date when taxes were paid or three years from the date when the return was filed, whichever is later.

the withholding tax can be refunded at the payee's request (Section 50d (1) EStG ). The tax refund can be claimed without observing any particular form requirements. However, the request must include the original tax certificate(s) and bank account information.

If you have paid penalties that the IRS charged you, you can use IRS Form 843, Claim for Refund and Request for Abatement to request abatement and a refund. This form can be used to request abatement for penalties associated with the following types of taxes: income, estate, gift, employment and excise.

What if a levy on my wages, bank or other account is causing a hardship? Contact the IRS at the telephone number on the levy or correspondence immediately and explain your financial situation. If the levy on your wages is creating an immediate economic hardship, the levy must be released.

Write a letter requesting reasonable cause abatement, or send Form 843, Claim for Refund and Request for Abatement. The IRS decision usually takes about three to four months.

A continuous wage levy may last for some time. When all the tax shown on the levy is paid in full, the IRS will issue a Form 668-D, Release of Levy/Release of Property from Levy. The IRS may also release a levy if the taxpayer makes other arrangements to pay their tax debt.

Fires, natural disasters or civil disturbances. Inability to get records. Death, serious illness or unavoidable absence of the taxpayer or immediate family. System issues that delayed a timely electronic filing or payment.