What Should I Write on Line 8 of Form 843?

Line 8 is the explanation field on the redesigned Form 843 (Rev. 12-2024), and it decides whether your claim succeeds. Write it like a short legal memo: specific, factual, and dated. Per the IRS Form 843 instructions, you must explain each ground for relief in detail, so a generic “please remove this penalty” will be rejected.

Heads up: the IRS redesigned Form 843 in December 2024. The explanation that used to sit on Line 7 is now on Line 8, and Line 7 is now a checkbox. Make sure you are working from the current Rev. 12-2024 form so your narrative lands in the right place.

A Defensible Line 8 Statement Includes Five Elements

1. The penalty type and IRC section, such as the failure-to-file penalty under IRC Section 6651(a)(1)
2. The tax year, amount, and key dates when the penalty was assessed and paid
3. Your legal or factual basis, such as a court ruling or a reasonable-cause category like serious illness or a natural disaster
4. How your facts fit that basis, in one or two dated sentences
5. The relief requested, including the dollar amount

What Does a Reasonable-Cause Narrative Look Like?

If you are asking the IRS to abate a penalty, your basis is reasonable cause: you used ordinary business care but still could not file or pay on time. On Rev. 12-2024, check the reasonable-cause reason box at the top of the form, check box c on Line 7, and write your narrative on Line 8.

For example: “Abatement of the failure-to-file penalty under IRC Section 6651(a)(1) for tax year 2024, amount $980. The taxpayer was hospitalized from March 1 through May 20, 2025, when the deadline fell; medical records are attached. The return was filed June 10, 2025, promptly after recovery.” Name the event, the dates, and the effect. Avoid emotional appeals or vague statements like “I had a hard year,” which the IRS will not accept.

What About the Kwong COVID Penalty Refund?

If you paid a late-filing or late-payment penalty on a return due between January 20, 2020, and July 10, 2023, the main deadline for a claim under Kwong v. United States (decided November 25, 2025) passed on July 10, 2026. A penalty you paid within the last two years may still qualify. Cite IRC Section 7508A(d) as your basis on Line 8, and enter your payment date on Line 3 to mark the claim as a refund. If you already filed a Kwong claim and received an IRS letter, the Kwong guide linked above explains what each letter means.

Take note

Kwong-related refund claims for fully paid interest and penalties can be filed electronically; a narrow exception: for most other reasons on the form, Form 843 is filed on paper. Individual taxpayers with an existing IRS Online Account can file this claim electronically using the tool on the IRS.gov Mobile-friendly forms page.

Business taxpayers and individuals who prefer not to e-file still mail the paper form to the Internal Revenue Service, 1973 N Rulon White Blvd., Ogden, UT 84201. Write “Kwong vs. United States” across the top so the IRS can route it, and add one sentence on Line 8 noting this is a protective claim under Treas. Reg. § 301.6402-2(b)(1).

When e-filing, you’ll make two selections. On the “Why You’re Here” screen, choose “Protective claim based on mandatory COVID-19 disaster tax relief and/or Kwong v. United States.” On the “Reason For Filing” screen that follows, choose “Refund of assessed penalties and interest based on pending litigation,” which is a category built for this type of claim. Both steps are required; selecting one does not automatically select the other.

For who files, where to mail, and the line-by-line walkthrough, see our full Form 843 guide.

Related Resources

• Form 843 Explained: How to Claim a Refund
• Kwong v. United States: Where COVID Penalty Refund Claims Stand
• IRS First-Time Abatement: Who Qualifies
• How to Request an IRS Tax Transcript From Abroad