Where to Mail Form 843
The Form 843 instructions give a mailing address for every kind of claim and no fax number. A claim answering an IRS notice goes to the return address on that notice.
Mailing addresses for Form 843
The instructions sort claims into three cases:
- In response to an IRS notice about a tax or fee: the return address from which the notice was sent.
- A penalty with no notice: the service center where you would be required to file a current year tax return for that tax.
- A refund of certain taxes, a net interest request or a fee: the address the Where To File table names for it.
Separate forms
Generally you must file a separate Form 843 for each tax period or fee year or type of tax or fee. The instructions list exceptions for certain claims.
Frequently Asked Questions
Can I fax Form 843 to the IRS?
No. The instructions give mailing addresses only. A claim answering a notice is mailed to the return address on the notice; other claims go to the place named in the Where To File table.
Where do I mail Form 843 if I got a notice?
To the return address from which the notice was sent.
My notice has a fax number. Can I fax my Form 843 reply there?
When the notice tells you to fax your response to the number on it, yes. Send the form and the notice with FaxTerra to the number printed on the letter, and keep the confirmation. The proof-of-filing guide covers what it shows.
Can a tax professional file Form 843 for me?
Yes. Your authorized representative attaches the original or copy of Form 2848, Power of Attorney. See the Form 2848 guide.
What if I mailed Form 843 to an old address?
The instructions say the form will be forwarded.
More guides: How to fax the IRS · IRS fax numbers directory