Thanks for your insight regarding putting the sale of primary residence even if I'm not required to.
I looked at instructions for Form 843, I can qualify for first time abate, which I believe would not require reasons for paying late. With regards to where to file Form 843, I understand it should be where I file the income tax return. I was a NJ resident for most of the year and moved to FL. Since I'm e-filing my returns, I don't have to worry about which IRS location I'm filing with. But where should I file Form 843? The IRS location for NJ resident or for FL resident?
