Instructions for Form 843

(Rev. December 2021)

(For use with Form 843 (Rev. August 2011))

Claim for Refund and Request for Abatement

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

General Instructions

Future Developments

For the latest information about developments related to Form 

843 and its instructions, such as legislation enacted after they 

were published, go to IRS.gov/Form843.

What’s New

Penalty for erroneous claim for refund. The information 

under what had been Penalty for Erroneous Claim for Refund 

has been moved to a parenthetical in a bullet under Use Form 

843 to claim or request the following.

Purpose of Form

Use Form 843 to claim a refund or request an abatement of 

certain taxes, interest, penalties, fees, and additions to tax.

Note. If you are filing Form 843 to claim a refund of the branded 

prescription drug fee, please write “Branded Prescription Drug 

Fee” across the top of Form 843.

Do not use Form 843 to request an abatement of 

income, estate, or gift taxes. Do not use Form 843 to 

request a refund of income tax or Additional Medicare 

Tax. Employers cannot use Form 843 to request a refund or 

abatement of Federal Insurance Contributions Act (FICA) tax, 

Railroad Retirement Tax Act (RRTA) tax, or income tax 

withholding. Also, do not use Form 843 to amend a previously 

filed income or employment tax return. Do not use Form 843 to 

claim a refund of agreement fees, offer-in-compromise fees, or 

lien fees.

Use Form 843 to claim or request the following. 

• A refund of tax, other than a tax for which a different form 

must be used. (See Do not use Form 843 when you must use a 

different tax form next.)

• An abatement of tax, other than income, estate, or gift tax. 

Employers cannot use Form 843 to request an abatement of 

FICA tax, RRTA tax, or income tax withholding.

• A refund to an employee of excess social security, Medicare, 

or RRTA tax withheld by any one employer, but only if your 

employer will not adjust the overcollection. See the instructions 

for line 7.

• A refund to an employee of social security or Medicare taxes 

that were withheld in error, but only if your employer will not 

adjust the overcollection. See the instructions for line 7. If you 

are a nonresident alien, see Pub. 519, U.S. Tax Guide for Aliens, 

for specific instructions.

• A refund of excess tier 2 RRTA tax when you had more than 

one railroad employer for the year and your total tier 2 RRTA tax 

withheld or paid for the year was more than the tier 2 limit. See 

the instructions for line 3.

• A refund or abatement of interest, penalties, or additions to 

tax, caused by certain IRS errors or delays, or certain erroneous 

written advice from the IRS.

CAUTION

!

• A refund or abatement of a penalty or addition to tax due to 

reasonable cause or other reason (other than erroneous written 

advice provided by the IRS) allowed under the law. (This 

includes a request for an abatement or refund of the section 

6676 penalty for an erroneous claim for refund, where the claim 

was due to a reasonable cause. The penalty is assessed at 20% 

of the amount determined to be excessive.)

• A refund of the penalty imposed under section 6715 for 

misuse of dyed fuel.

• A refund or abatement of tier 1 RRTA tax for an employee 

representative.

• A refund of a branded prescription drug fee.

If you received an IRS notice notifying you of a change 

to an item on your tax return, or that you owe interest, a 

penalty, or addition to tax, follow the instructions on the 

notice. You may not have to file Form 843.

Do not use Form 843 when you must use a different tax 

form. 

• Use Form 1040-X, Amended U.S. Individual Income Tax 

Return, to change any amounts reported on Form 1040, 

1040-SR, 1040A, 1040EZ, 1040-NR, or 1040-NR-EZ, to change 

amounts previously adjusted by the IRS, or to make certain 

elections after the prescribed deadline (see Regulations 

sections 301.9100-1 through -3).

• Use Form 1040-X and attach a corrected Form 8959, 

Additional Medicare Tax, to correct your liability for Additional 

Medicare Tax. If your Medicare wages, RRTA compensation, or 

self-employment income is adjusted, you may need to correct 

your liability, if any, for Additional Medicare Tax.

• Use Form 8379, Injured Spouse Allocation, to claim your 

portion of a joint refund used to offset your spouse's past due 

obligations.

• Individuals, estates, and trusts, filing within 1 year after the 

end of the year in which a claim of right adjustment under 

section 1341(b)(1), a net operating loss (NOL), a general 

business credit, or net section 1256 contracts loss arose, can 

use Form 1045, Application for Tentative Refund, to apply for a 

“quick refund” resulting from any overpayment of tax due to the 

claim of right adjustment or the carryback of the loss or unused 

credit. Individuals can also get a refund by filing Form 1040-X 

instead of Form 1045. An estate or trust can file an amended 

Form 1041, U.S. Income Tax Return for Estates and Trusts.

• Use Form 940, Employer's Annual Federal Unemployment 

(FUTA) Tax Return, for the tax year being amended to amend a 

previously filed Form 940. See the Instructions for Form 940.

• Employers must use the tax form that corresponds to the tax 

return previously filed to make an adjustment or claim a refund or 

abatement of FICA tax, RRTA tax, or income tax withholding.

TIP

Dec 17, 2021 Cat. No. 11200I
IF you filed... CORRECT using...

Form 941 or Form 941-SS Form 941-X

Form 943 Form 943-X

Form 944 or Form 944-SS Form 944-X

Form 945 Form 945-X

Form CT-1 Form CT-1 X

Formulario 941-PR Formulario 941-X (PR)

Formulario 943-PR Formulario 943-X (PR)

Formulario 944-PR Formulario 944-X (PR)

Formulario 944 (SP) Formulario 944-X (SP)

If you filed Schedule H (Form 1040 ) or Anexo H-PR (Formulario 1040-PR), see Pub. 

926, Household Employer's Tax Guide, for how to correct that form.

For more information, see Treasury Decision 9405 at 

IRS.gov/irb/2008-32_IRB#TD-9405.

• Use Form 1120-X, Amended U.S. Corporation Income Tax 

Return, to correct Form 1120 or 1120-A as originally filed, or as 

later adjusted by an amended return, a claim for refund, or an 

examination, or to make certain elections after the prescribed 

deadline (see Regulations sections 301.9100-1 through -3).

• Use Form 720-X, Amended Quarterly Federal Excise Tax 

Return, to make adjustments to liability reported on Forms 720 

you have filed for previous quarters. Do not use Form 720-X to 

make changes to claims made on Schedule C (Form 720), 

except for the section 4051(d) tire credit and section 6426 fuel 

credits.

• Use Form 730, Monthly Tax Return for Wagers, to claim a 

credit or refund of wagering tax. You may also use Schedule 6 

(Form 8849).

• Use Form 4136, Credit for Federal Tax Paid on Fuels, to claim 

a credit against your income tax for certain nontaxable uses (or 

sales) of fuel during the income tax year. Also, use Form 4136 if 

you are a producer claiming a credit for alcohol fuel mixtures or 

biodiesel mixtures. However, you can use Form 8849, Claim for 

Refund of Excise Taxes, to claim a periodic refund instead of 

waiting to claim an annual credit on Form 4136.

• Use Form 8849, Claim for Refund of Excise Taxes, to claim a 

refund of excise taxes other than those resulting from 

adjustments to your reported liabilities. See Pub. 510, Excise 

Taxes, for the appropriate forms to use to claim excise tax 

refunds.

• Corporations (other than S corporations) can use Form 1139, 

Corporation Application for Tentative Refund, to apply for a 

“quick refund” of taxes from an overpayment of tax due to a 

claim of right adjustment under section 1341(b)(1); or the 

carryback of any NOL, the carryback of a net capital loss, or the 

carryback of an unused general business credit.

Separate Form Required

Generally, you must file a separate Form 843 for each tax period 

or fee year or type of tax or fee. There are exceptions for certain 

claims. See the instructions for line 5.

Generally, you must file a claim for a credit or refund within 3 

years from the date you filed your original return or 2 years from 

the date you paid the tax, whichever is later. If you do not file a 

claim within this period, you may no longer be entitled to a credit 

or refund. See Pub. 556, Examination of Returns, Appeal Rights, 

and Claims for Refund, for more information. But see 

Requesting Abatement or Refund of a Penalty or Addition to Tax 

as a Result of Written Advice, later, for when to file a request for 

abatement or refund of a penalty or an addition to tax as a result 

of erroneous written advice.

Who Can File

You can file Form 843 or your authorized representative can file 

it for you. If your authorized representative files Form 843, the 

original or copy of Form 2848, Power of Attorney and 

Declaration of Representative, must be attached. You must sign 

Form 2848 and authorize the representative to act on your 

behalf for the purposes of the request. See the Instructions for 

Form 2848 for more information.

If you are filing as a legal representative for a decedent 

whose return you filed, attach to Form 843 a statement that you 

filed the return and you are still acting as the decedent's 

representative. If you did not file the decedent's return, attach 

certified copies of letters testamentary, letters of administration, 

or similar evidence to show your authority. File Form 1310, 

Statement of Person Claiming Refund Due a Deceased 

Taxpayer, with Form 843 if you are the legal representative of a 

decedent. See the instructions for Form 1310 for full details.

Taxpayers With Visual Impairments and 

Disabilities

If you were unable to read and timely respond to a standard print 

notice from the IRS, you may be able to request a refund or 

abatement of assessed penalties, interest, or additions to tax. 

The following list illustrates the types of items you may want to 

include in your explanation on line 7 when completing Form 843 

for this purpose.

• The nature of the disability that prevents you from reading and 

timely responding to notices in a standard print format.

• The date you received the standard print notice from the IRS 

and a description of the notice.

• The date you learned of the issue described in the standard 

print notice.

• Whether you requested that the IRS provide the notice (or 

previous notices) in an alternative format and, if so, the date of 

the request and the format requested.

-2- Instructions for Form 843 (Rev. December 2021)
Where To File

IF you are filing Form 843... THEN mail the form to...

in response to an IRS notice 

regarding a tax or fee related to 

certain taxes such as income, 

employment, gift, estate, 

excise, etc.

the address shown in the notice.

to request a claim for refund in 

an estate tax matter

Internal Revenue Service 

Attn: E&G

Mail Stop 824G 

7940 Kentucky Drive

Florence, KY 41042-2915

for penalties, or for any other 

reason other than an IRS notice 

or estate tax claim (described 

above) or Letter 4658, Letter 

5067C, net interest rate of zero 

request, or a nonresident 

alien’s claim for refund of social 

security or Medicare taxes 

withheld in error (see below)

the service center where you would be 

required to a file a current year tax return for 

the tax to which your claim or request 

relates. See the instructions for the return 

you are filing.

in response to Letter 4658 

(notice of branded prescription 

drug fee)

Note. To ensure proper 

processing, write “Branded 

Prescription Drug Fee” across 

the top of Form 843.

Internal Revenue Service 

Mail Stop 4921 BPDF 

1973 N. Rulon White Blvd. 

Ogden, UT 84201 

CAUTION

!

Use this address only if you 

are claiming a refund of the branded 

prescription drug fee.

in response to Letter 5067C 

(Annual Fee on Health 

Insurance Providers Final Fee) 

Note. To ensure proper 

processing, write "Annual Fee 

on Health Insurance Providers 

Final Fee" across the top of 

Form 843.

Internal Revenue Service 

Mail Stop 4921 IPF 

1973 N. Rulon White Blvd. 

Ogden, UT 84201

CAUTION

!

Use this address only if you 

are claiming a refund of the health 

insurance providers fee.

for requests of a net interest 

rate of zero

the service center where you filed your most 

recent return.

as a nonresident alien 

requesting a refund of social 

security or Medicare taxes 

withheld in error from pay that 

is not subject to these taxes

the address in Pub. 519 for nonresident 

aliens requesting such refunds and follow 

the specific instructions in Pub. 519 

regarding the documents to be filed and the 

conditions under which the form can be filed.

Note. If you have mailed the form to an address that has changed, the form 

will be forwarded.

Paid Tax Return Preparer

A paid tax return preparer who files Form 843 for you must sign 

the form and fill in the identifying information at the bottom of the 

form. The tax preparer must give you a copy of the completed 

Form 843 for your records. Someone who prepares your Form 

843 but does not charge you should not sign it.

Specific Instructions

Social security number. Enter your social security number 

(SSN). If you are filing Form 843 relating to a joint return, enter 

the SSNs for both you and your spouse. If you have an individual 

taxpayer identification number (ITIN) rather than an SSN, enter 

your ITIN (and your spouse's ITIN if this relates to a joint return) 

whenever an SSN is requested.

Line 1

Enter the tax period for which you are making the claim for 

refund or request for abatement. If you are requesting a refund of 

a branded prescription drug fee, enter the fee year on the “From” 

line.

Line 3

Check the appropriate box to show the type of tax or fee for 

which you are claiming a refund or requesting an abatement. If 

the claim relates to interest, a penalty, or addition to tax, check 

the box to indicate the type of tax to which the claim or request 

relates.

Do not use Form 843 when another tax form must be 

used. See Purpose of Form, earlier.

Excess tier 2 RRTA tax. Complete lines 1 and 2. On line 3, 

check the box for “Employment” tax. Skip lines 4, 5, and 6. On 

line 7, identify the claim as “Excess tier 2 RRTA” and show your 

computation of the refund. You must also attach copies of your 

Forms W-2 for the year to Form 843. See the worksheet in Pub. 

505, Tax Withholding and Estimated Tax, to help you figure the 

excess amount.

Branded prescription drug fee. Write "Branded Prescription 

Drug Fee" across the top of Form 843. On line 1, enter the fee 

year on the “From” line. Complete line 2. On line 3, check the 

box for “Fee.” Skip lines 4 and 5. On line 6, check the “Other” 

box and enter “BPD Fee” in the space provided. On line 7, 

identify the claim as “branded prescription drug fee” and explain 

why you are claiming a refund.

Attach a copy of the Form 8947, Report of Branded 

Prescription Drug Information, that provided the basis for the fee 

as calculated by the IRS, as well as any additional information 

on the amount to be refunded. You must tell us whether you or 

anyone else has filed a previous claim for any amount covered 

by this claim. Fee claims should not be combined with any other 

claims.

Note. Interest related to the branded prescription drug fee 

cannot be abated.

Line 4

If you are requesting a refund or abatement of an assessed 

penalty, enter the applicable Internal Revenue Code section. 

Generally, you can find the Code section on the Notice of 

Assessment you received from the IRS.

Line 5

Requesting Abatement or Refund of Interest 

Due to IRS Error or Delay

The IRS can abate interest if the interest is caused by IRS errors 

or delays.The IRS will abate the interest only if there was an 

unreasonable error or delay in performing a managerial or 

ministerial act (defined next). The taxpayer cannot have caused 

any significant aspect of the error or delay. In addition, the 

interest can be abated only if it relates to taxes for which a notice 

of deficiency is required. This includes income taxes, 

generation-skipping transfer taxes, estate and gift taxes, and 

certain excise taxes. Interest related to employment taxes or 

other excise taxes cannot be abated. See Pub. 556 for more 

information.

Managerial act. The term “managerial act” means an 

administrative act that occurs during the processing of your case 

CAUTION

!

Instructions for Form 843 (Rev. December 2021) -3-
involving the temporary or permanent loss of records or the 

exercise of judgment or discretion relating to management of 

personnel. A decision regarding the proper application of federal 

tax law (or other federal or state law) is not a managerial act. 

See Regulations section 301.6404-2 for more information.

Ministerial act. The term “ministerial act” means a procedural 

or mechanical act that does not involve the exercise of judgment 

or discretion and that occurs during the processing of your case 

after all prerequisites of the act, such as conferences and review 

by supervisors, have taken place. A decision regarding the 

proper application of federal tax law (or other federal or state 

law) is not a ministerial act. See Regulations section 301.6404-2 

for more information.

How To Request an Abatement of Interest

Abatement of interest on a tax. Request an abatement of 

interest on a tax by writing “Request for Abatement of Interest 

Under Section 6404(e)” at the top of Form 843.

Complete lines 1 through 3. Check the first box on line 5a. On 

line 5b, show the dates of any payment of interest or tax liability 

for the tax period involved.

On line 7, state:

• The type of tax involved,

• When you were first notified by the IRS in writing about the 

deficiency or payment,

• The specific period for which you are requesting abatement of 

interest,

• The circumstances of your case, and

• The reasons why you believe that failure to abate the interest 

would result in grossly unfair treatment.

Multiple tax years or types of tax. File only one Form 843 if 

the interest assessment resulted from the IRS's error or delay in 

performing a single managerial or ministerial act affecting a tax 

assessment for multiple tax years or types of tax (for example, 

where 2 or more tax years were under examination). Check the 

applicable box(es) on line 3 and provide a detailed explanation 

on line 7.

Requesting Abatement or Refund of a Penalty or 

Addition to Tax as a Result of Written Advice

The IRS can abate or refund any portion of a penalty or addition 

to tax caused by erroneous advice furnished to you in writing by 

an officer or employee of the IRS acting in his or her official 

capacity.

The IRS will abate the penalty or addition to tax only if:

1. You reasonably relied on the written advice,

2. The written advice was in response to a specific written 

request for advice made by you (or your representative who is 

allowed to practice before the IRS), and

3. The penalty or addition to tax did not result from your 

failure to provide the IRS with adequate or accurate information.

See Regulations section 301.6404-3 for more information.

How To Request an Abatement or Refund of a 

Penalty or an Addition to Tax as a Result of 

Written Advice

Request an abatement or refund of a penalty or addition to tax 

because of erroneous written advice by writing “Request for 

Abatement of Penalty or Addition to Tax Under Section 6404(f)” 

at the top of Form 843.

Complete lines 1 through 4. Check the second box on line 5a. 

On line 5b, enter the date of payment if the penalty or addition to 

tax has been paid.

You must attach copies of the following information to Form 

843.

1. Your written request for advice.

2. The erroneous written advice you relied on that was 

furnished to you by the IRS.

3. The report, if any, of tax adjustments identifying the 

penalty or addition to tax and the item(s) relating to the 

erroneous advice.

When to file. An abatement of any penalty or addition to tax 

as a result of written advice will be allowed only if:

• You submit the request for abatement within the period 

allowed for collection of the penalty or addition to tax, or

• You paid the penalty or addition to tax within the period 

allowed for claiming a credit or refund of such penalty or addition 

to tax.

Line 6

Check the appropriate box to show the type of fee or return, if 

any, to which your claim or request relates. Check the box 

labeled “1040” to indicate other individual income tax returns 

(such as Form 1040-SR, Form 1040A, or Form 1040EZ). You 

must use Form 843 to request an abatement of the tax reported 

on the Form 4720. You cannot use Form 843 and you must use 

Form 4720 to request a refund of an overpayment computed on 

Form 4720, Part III, line 4.

You can use Form 843 to request a refund or an 

abatement of interest, penalties, and additions to tax 

that relate to your income tax return. However, you 

cannot use Form 843 to request a refund or an abatement of 

income tax. If you are an employer, you cannot use it to request 

abatement of FICA tax, RRTA tax, or income tax withholding.

Check the box labeled “Other (specify)” if your claim relates 

to any of the following.

• Form 944, Employer's ANNUAL Federal Tax Return. Enter 

“944” (or “944-SS”) in the space provided.

• Form CT-2, Employee Representative's Quarterly Railroad 

Tax Return. Enter “CT-2” in the space provided.

• The branded prescription drug fee. Enter “BPD Fee” in the 

space provided.

Line 7

Explain in detail your reasons for filing this claim and show your 

computation for the credit, refund, or abatement. If you attach an 

additional sheet(s), include your name and SSN, ITIN, or 

employer identification number (EIN) on it. Also attach 

appropriate supporting evidence. Include a statement that to the 

extent of equivalent amounts of underpayment and overpayment 

for the period(s) identified and established, the period(s) has 

(have) been used only once in a request to obtain the net 

interest rate of zero under section 6621(d). See Requesting Net 

Interest Rate of Zero on Overlapping Tax Underpayments and 

Overpayments, later, for more information.

Refund of excess social security, Medicare, or RRTA tax. If 

you are claiming a refund of excess social security, Medicare, or 

RRTA tax withheld by one employer, you must, if possible, 

attach a statement from the employer. The statement should 

indicate the following.

• The amount, if any, the employer has repaid or reimbursed 

you for excess taxes withheld.

• The amount, if any, of credit or refund claimed by the 

employer or authorized by you to be claimed by the employer.

The employer should include in the statement the fact that it is 

made in support of your claim for refund of employee tax paid by 

the employer to the IRS.

If you cannot obtain a statement from the employer, you 

should attach a statement with the same information to the best 

CAUTION

!

-4- Instructions for Form 843 (Rev. December 2021)
of your knowledge and belief and include in the statement an 

explanation of why you could not obtain a statement from the 

employer. Attach a copy of your Form W-2 to prove the amount 

of social security, Medicare, or RRTA tax withheld.

Refund of social security and Medicare tax withheld in error. The same supporting evidence described above must be 

provided. If you are a nonresident alien, see Pub. 519 for 

additional information.

Requesting Net Interest Rate of Zero on 

Overlapping Tax Underpayments and 

Overpayments

If you have paid or are liable for interest on a tax underpayment 

and have received or are due interest on a tax overpayment for 

the same period of time, you can request that the IRS compute 

the interest using the net interest rate of zero.

How To Request a Net Interest Rate of Zero

You can request a net interest rate of zero by writing on top of 

Form 843 “Request for Net Interest Rate of Zero under Rev. 

Proc. 2000-26.” You must provide documentation to substantiate 

that you are the taxpayer entitled to receive the interest due on 

the overpayment.

Leave line 1 blank. You can enter a dollar amount on line 2 or 

leave it blank. Complete line 3 to indicate the type of tax. More 

than one box can be checked. Do not complete lines 4 and 5. 

Complete line 6 to indicate the type of return filed. More than one 

box can be checked.

On line 7, provide all of the following information.

1. The tax periods for which you overpaid and underpaid 

your tax liability. A separate Form 843 is not required for each 

separate tax period involved in the request.

2. When you paid the tax if the underpayment is no longer 

outstanding.

3. When you received your tax refund if the overpayment is 

no longer outstanding.

4. The period(s) that your overpayment and underpayment 

overlapped and the overlapping amount. You should provide any 

background material (such as copies of examination reports, 

notices, or prior interest computations provided by the IRS) 

relating to the overpayment and underpayment.

5. A computation, to the extent possible, of the amount of 

interest to be credited, refunded, or abated. If you are unable to 

provide a computation, provide an explanation of why you are 

unable to provide the computation. The computation should 

generally be made by applying section 6621(d) to reduce your 

underpayment interest payable to the IRS. However, if only the 

period of limitation for claiming additional overpayment interest 

is open on the date you file Form 843, you should make the 

computation by applying section 6621(d) to increase your 

overpayment interest payable by the IRS.

6. Section 6621(d) provides for a net interest rate of zero to 

the extent of the overlapping underpayment and overpayment of 

the same taxpayer. If your claim involves more than one 

taxpayer identification number (TIN), explain why the different 

TINs can be treated as the same taxpayer.

Privacy Act and Paperwork Reduction Act Notice. We ask 

for the information on this form to carry out the Internal Revenue 

laws of the United States. Sections 6402 and 6404 state the 

conditions under which you may file a claim for refund and 

request for abatement of certain taxes, penalties, and interest. 

Form 843 may be used to file your claim or request. Section 

6109 requires that you disclose your taxpayer identification 

number (TIN). Routine uses of this information include giving it to 

the Department of Justice for civil or criminal litigation and to 

cities, states, the District of Columbia, and U.S. commonwealths 

and possessions for use in administering their tax laws. We may 

also give this information to federal and state agencies to 

enforce federal nontax criminal laws and to combat terrorism. 

You are not required to claim a refund or request an abatement; 

however, if you choose to do so, you are required to provide the 

information requested on this form. Failure to provide all of the 

requested information may delay or prevent processing your 

claim or request; providing false or fraudulent information may 

subject you to civil or criminal penalties.

You are not required to provide the information requested on 

a form that is subject to the Paperwork Reduction Act unless the 

form displays a valid OMB control number. Books or records 

relating to a form or its instructions must be retained as long as 

their contents may become material in the administration of any 

Internal Revenue law. Generally, tax returns and return 

information are confidential, as required by section 6103.

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated average 

time is:

Recordkeeping ..................... 26 min.

Learning about the law or the form ...... 20 min.

Preparing the form .................. 28 min.

Copying, assembling, and sending the form 

to the IRS ......................... 20 min.

If you have comments concerning the accuracy of these time 

estimates or suggestions for making this form simpler, we would 

be happy to hear from you. You can send us comments through 

IRS.gov/FormComments. Or you can send your comments to:

Internal Revenue Service

Tax Forms and Publications Division

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Do not send the form to this address. Instead, see Where To 

File, earlier.

Although we can't respond individually to each comment 

received, we do appreciate your feedback and will consider your 

comments as we revise our tax forms and instructions.

Instructions for Form 843 (Rev. December 2021) -5-