---
title: Form 843 COVID penalty refund protective claim packet
description: Prepare a Form 843 protective refund or abatement claim packet for COVID-era IRS penalties and interest, review the PDF, and mail it by Certified Mail.
seotitle: Form 843 COVID penalty refund protective claim packet
seo-description: Prepare a Form 843 protective refund or abatement claim packet for COVID-era IRS penalties and interest, review the PDF, and mail it by Certified Mail.
group: resources
indexable: true
llms: true
nav: true
nav-order: 43
schema: webpage
og-image: /forms/form-843-protective-claim/thumbnail
og-image-alt: Form 843 COVID Penalty Refund Protective Claim generated form preview
published: 2026-05-23
updated: 2026-05-23
tags:
  - IRS
  - tax
  - penalty refunds
  - interest abatement
  - protective claims
  - certified mail
  - COVID disaster relief
path: /forms/form-843-protective-claim
---
# Form 843 COVID penalty refund protective claim packet

Prepare a Form 843 protective refund or abatement claim packet for COVID-era IRS penalties and interest, review the PDF, and mail it by Certified Mail.

## How it works
1. **Enter taxpayer, claim, and Form 843 details in the guided workflow.** - 
2. **Upload IRS notices, transcripts, proof of payment, or other supporting documents if available.** - 
3. **Review the generated packet with the protective-claim cover letter, Form 843, statement, exhibit index, and attachments.** - 
4. **Confirm the IRS mailing destination and sender details.** - 
5. **Mail the packet by Certified Mail through PostalForm and keep the mailing record.** -


## Form summary
PostalForm helps taxpayers and tax professionals assemble a Form 843 protective claim packet with a cover letter, Form 843, claim statement, exhibit index, and supporting documents before mailing it by Certified Mail.

## What you need
- Taxpayer name, TIN, mailing address, and contact details
- Tax year or tax period and related return or tax type
- Penalty or interest amount if known, or a protective claim statement if not known
- IRS notice, account transcript, penalty notice, payment proof, or correspondence if available
- A signature from the taxpayer, spouse for joint-return claims when applicable, corporate officer, fiduciary, or authorized preparer as appropriate
- The IRS mailing address from the notice or the service center address that applies to the tax involved
- Signed form (wet signature required)
- IRS notice, transcript, payment proof, or correspondence (optional) — Attach IRS notices, account transcripts, penalty notices, proof of payment, correspondence, or other documents that support the claim. Use copies, not originals.

## Data collected
- Taxpayer type, name, taxpayer identification details, contact information, and mailing address
- Tax period, refund or abatement status, amount if known, and payment dates if available
- Form 843 reason, related tax type, return type, IRC penalty section, and claim explanation
- Signature, preparer information if applicable, and uploaded IRS notices, transcripts, or correspondence

## Where it gets mailed
You will enter the recipient address during checkout.

## Packet order
- Protective claim cover page
- Stamped and filled IRS Form 843
- Claim statement and guardrails
- Evidence index
- Uploaded supporting documents in normalized order

## Common mistakes
- Missing the July 10, 2026 protective-claim deadline that may apply to many affected taxpayers.
- Filing a vague claim that does not identify Kwong, the affected tax year, or the legal basis.
- Combining multiple tax periods or unrelated tax types on one Form 843 when a separate form is usually needed.
- Mailing without proof of timely submission.
- Using the wrong IRS mailing address or ignoring the address shown on an IRS notice.
- Assuming a refund is guaranteed instead of treating this as an unresolved legal issue.

## Agent summary
Collect taxpayer identity, claim period, tax type, penalty or interest details, Form 843 reason selections, signature details, and supporting documents needed to generate a Form 843 COVID/Kwong protective claim packet.

## For assistants
Use the Forms Draft API to prefill this form and generate a preview PDF.
- Endpoint: `POST /api/forms/form-843-protective-claim/drafts`
- Payload: `{ fields: { ... }, attachments: [{ id, label, base64 }] }`
- Required fields: filer_type, claim_status_paid_refund, reason_option_8, taxpayer_name, taxpayer_address, taxpayer_identifier_acknowledged, taxpayer_city, taxpayer_state, taxpayer_zip, tax_period, amount_claimed, line4_e, fee_return_1040, reason7_3, explanation, covid_period_acknowledged, separate_claim_acknowledged, mailing_destination_acknowledged, not_tax_advice_acknowledged, primary_signature, primary_signature_date
- Attachment IDs: irs_notice_or_transcript
- Notes: This workflow prepares one Form 843 protective claim packet for one tax period and tax type. It is not legal or tax advice, does not determine eligibility, does not calculate the refund, and does not guarantee IRS approval.

## LLM field schema
```json
[
  {
    "id": "filer_type",
    "label": "Who is this packet for?",
    "type": "select",
    "required": true,
    "meta_class": null,
    "ui_width": "half",
    "group_id": "basics",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "claim_status_paid_refund",
    "label": "The penalties or interest were already paid and this requests a refund",
    "type": "checkbox",
    "required": true,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "basics",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "claim_status_unpaid_abatement",
    "label": "The penalties or interest are assessed but unpaid and this requests abatement",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "basics",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "claim_status_mixed_or_unsure",
    "label": "Some amounts are paid, unpaid, or not yet fully known",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "basics",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "reason_option_8",
    "label": "Penalty or addition to tax due to reasonable cause or other reason allowed under law",
    "type": "checkbox",
    "required": true,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "basics",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "reason_option_12",
    "label": "Interest claim - review IRS instructions before selecting this reason",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "basics",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "reason_option_15",
    "label": "Other Form 843 reason (specify below)",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "basics",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "reason_other_details",
    "label": "Other reason details if Other is selected",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "basics",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_name",
    "label": "Taxpayer name shown on the return or IRS notice",
    "type": "text",
    "required": true,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_ssn",
    "label": "SSN or ITIN (if applicable)",
    "type": "text",
    "required": false,
    "meta_class": "ssn",
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "spouse_name",
    "label": "Spouse name (if joint return)",
    "type": "text",
    "required": false,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "spouse_ssn",
    "label": "Spouse SSN (if joint return)",
    "type": "text",
    "required": false,
    "meta_class": "ssn",
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_address",
    "label": "Taxpayer mailing address line 1",
    "type": "text",
    "required": true,
    "meta_class": "address",
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_ein",
    "label": "EIN (for a business, estate, or trust if applicable)",
    "type": "text",
    "required": false,
    "meta_class": "ein",
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_identifier_acknowledged",
    "label": "I entered the SSN, ITIN, or EIN that applies to this Form 843 claim.",
    "type": "checkbox",
    "required": true,
    "meta_class": null,
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_email",
    "label": "Email for PostalForm order updates",
    "type": "text",
    "required": false,
    "meta_class": "email",
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_phone",
    "label": "Daytime phone (optional)",
    "type": "text",
    "required": false,
    "meta_class": "phone",
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_apt",
    "label": "Address line 2 (optional)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_city",
    "label": "Taxpayer city",
    "type": "text",
    "required": true,
    "meta_class": "city",
    "ui_width": "third",
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_state",
    "label": "Taxpayer state",
    "type": "text",
    "required": true,
    "meta_class": "state",
    "ui_width": "third",
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_zip",
    "label": "Taxpayer ZIP code",
    "type": "text",
    "required": true,
    "meta_class": "zip",
    "ui_width": "third",
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "taxpayer_foreign_province",
    "label": "Foreign province/state/county",
    "type": "text",
    "required": false,
    "meta_class": "county",
    "ui_width": "third",
    "group_id": "taxpayer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "tax_period",
    "label": "Tax year or tax period for this Form 843",
    "type": "text",
    "required": true,
    "meta_class": null,
    "ui_width": null,
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "period_begin_date",
    "label": "Beginning date (MM/DD/YYYY)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": null,
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "period_end_date",
    "label": "Ending date (MM/DD/YYYY)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": null,
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "amount_claimed",
    "label": "Amount to be refunded or abated, or protective claim statement",
    "type": "text",
    "required": true,
    "meta_class": null,
    "ui_width": null,
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_a",
    "label": "Payment date 1 (if requesting refund)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_b",
    "label": "Payment date 2 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_c",
    "label": "Payment date 3 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_d",
    "label": "Payment date 4 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_e",
    "label": "Payment date 5 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_f",
    "label": "Payment date 6 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_g",
    "label": "Payment date 7 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_h",
    "label": "Payment date 8 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_i",
    "label": "Payment date 9 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_j",
    "label": "Payment date 10 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_k",
    "label": "Payment date 11 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "date_l",
    "label": "Payment date 12 (optional)",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": "quarter",
    "group_id": "claim_details",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "line4_a",
    "label": "Employment tax",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "line4_b",
    "label": "Estate tax",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "line4_c",
    "label": "Gift tax",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "line4_d",
    "label": "Excise tax",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "line4_e",
    "label": "Income tax",
    "type": "checkbox",
    "required": true,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "line4_f",
    "label": "Fee",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "line4_g",
    "label": "Civil penalty",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_706",
    "label": "706",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_709",
    "label": "709",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_940",
    "label": "940",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_941",
    "label": "941",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_943",
    "label": "943",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_944",
    "label": "944",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_945",
    "label": "945",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_990_pf",
    "label": "990-PF",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_1040",
    "label": "1040",
    "type": "checkbox",
    "required": true,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_1120",
    "label": "1120",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_4720",
    "label": "4720",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_ct_2",
    "label": "CT-2",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_branded_prescription_drug_(bpd)_fee",
    "label": "Branded Prescription Drug (BPD) Fee",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_other_(specify)",
    "label": "Other (specify)",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "fee_return_other",
    "label": "Other return or form number if selected",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "penalty_irc_section",
    "label": "Internal Revenue Code penalty section if shown on your notice (optional)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "reason7_1",
    "label": "Interest was assessed as a result of IRS errors or delays",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "reason7_2",
    "label": "Penalty or addition to tax resulted from erroneous written advice from the IRS",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "reason7_3",
    "label": "Reasonable cause or other reason allowed under law, including the Kwong/COVID protective-claim basis",
    "type": "checkbox",
    "required": true,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "reason7_4",
    "label": "None of the listed reasons apply",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "explanation",
    "label": "Line 8 explanation and calculation",
    "type": "textarea",
    "required": true,
    "meta_class": null,
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "additional_claim_details",
    "label": "Additional claim details for the attached statement (optional)",
    "type": "textarea",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "tax_context",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "preparer_name",
    "label": "Preparer name",
    "type": "text",
    "required": false,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "preparer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "firm_name",
    "label": "Firm name",
    "type": "text",
    "required": false,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "preparer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "firm_ein",
    "label": "Firm EIN",
    "type": "text",
    "required": false,
    "meta_class": "ein",
    "ui_width": null,
    "group_id": "preparer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "firm_address",
    "label": "Firm address",
    "type": "text",
    "required": false,
    "meta_class": "address",
    "ui_width": null,
    "group_id": "preparer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "firm_phone",
    "label": "Firm phone number",
    "type": "text",
    "required": false,
    "meta_class": "phone",
    "ui_width": null,
    "group_id": "preparer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "covid_period_acknowledged",
    "label": "I am using this packet for penalties or interest connected to a deadline during the COVID federal disaster period or related Kwong protective-claim issue.",
    "type": "checkbox",
    "required": true,
    "meta_class": null,
    "ui_width": null,
    "group_id": "safeguards",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "separate_claim_acknowledged",
    "label": "I understand this packet is for one tax period and one tax or fee type, and that separate Form 843 packets are usually needed for separate periods or types.",
    "type": "checkbox",
    "required": true,
    "meta_class": null,
    "ui_width": null,
    "group_id": "safeguards",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "mailing_destination_acknowledged",
    "label": "I will confirm the IRS mailing address from my notice or the current IRS instructions before checkout.",
    "type": "checkbox",
    "required": true,
    "meta_class": null,
    "ui_width": null,
    "group_id": "safeguards",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "not_tax_advice_acknowledged",
    "label": "I understand PostalForm assembles and mails this packet but does not provide tax advice, determine eligibility, calculate the refund, or guarantee IRS approval.",
    "type": "checkbox",
    "required": true,
    "meta_class": null,
    "ui_width": null,
    "group_id": "safeguards",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "primary_signature",
    "label": "Signature (title if applicable)",
    "type": "signature",
    "required": true,
    "meta_class": null,
    "ui_width": null,
    "group_id": "signature",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "primary_signature_date",
    "label": "Date",
    "type": "text",
    "required": true,
    "meta_class": "date",
    "ui_width": null,
    "group_id": "signature",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "spouse_signature",
    "label": "Spouse signature if this Form 843 relates to a joint return",
    "type": "signature",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "signature",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "spouse_signature_date",
    "label": "Spouse signature date",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": null,
    "group_id": "signature",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "preparer_signature",
    "label": "Preparer signature",
    "type": "signature",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "preparer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "preparer_signature_date",
    "label": "Preparer signature date",
    "type": "text",
    "required": false,
    "meta_class": "date",
    "ui_width": null,
    "group_id": "preparer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "preparer_ptin",
    "label": "PTIN",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "preparer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "preparer_self_employed",
    "label": "Self-employed",
    "type": "checkbox",
    "required": false,
    "meta_class": "plain_checkbox",
    "ui_width": null,
    "group_id": "preparer",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "primary_ip_pin",
    "label": "Identity Protection PIN (if issued)",
    "type": "text",
    "required": false,
    "meta_class": "ip_pin",
    "ui_width": null,
    "group_id": "signature",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "spouse_ip_pin",
    "label": "Spouse Identity Protection PIN (if issued)",
    "type": "text",
    "required": false,
    "meta_class": "ip_pin",
    "ui_width": null,
    "group_id": "signature",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  }
]
```

## Sources
- [Taxpayer Advocate Service Kwong refund overview](https://www.taxpayeradvocate.irs.gov/news/nta-blog/tens-of-millions-of-taxpayers-may-be-eligible-for-significant-tax-refunds/2026/04/)
- [Taxpayer Advocate Service protective claim guidance](https://www.taxpayeradvocate.irs.gov/news/nta-blog/protect-your-potential-covid-19-disaster-relief-refunds-by-filing-formal-or-protective-claims-for-refund-part-iii/2026/05/)
- [IRS Form 843 instructions](https://www.irs.gov/instructions/i843)
- [IRS Form 843 PDF](https://www.irs.gov/pub/irs-pdf/f843.pdf)
- [Official instructions](https://www.irs.gov/instructions/i843)
- [Official PDF](https://www.irs.gov/pub/irs-pdf/f843.pdf)

## Last verified
2026-05-23


## FAQs
- **Does this guarantee an IRS refund?** No. PostalForm helps assemble and mail the packet. It does not determine eligibility, provide legal or tax advice, or guarantee IRS approval.
- **Can I use this if I do not know the exact amount?** Yes. The workflow supports a protective claim statement when the amount is not known, but you should add as much detail and supporting documentation as you can.
- **Do I need a separate packet for each tax year or tax type?** In most cases, taxpayers should prepare a separate Form 843 for each tax period and each type of tax or fee unless the current IRS instructions clearly allow otherwise.
- **Can attachments be included?** Yes. Add IRS notices, account transcripts, penalty notices, payment proof, correspondence, or other support and PostalForm appends them behind the generated packet.


## Related
- [IRS Form 1099-NEC (Copy B)](/forms/1099-nec)
- [IRS Form 1120](/forms/1120)
- [IRS Form 5471](/forms/5471)
- [IRS Form 5472](/forms/5472)
- [IRS Form 8822](/forms/8822)