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user2010
New Member

Taxpayer was ill and paid the 4th quarter estimated tax late

A taxpayer who experienced personal illness and hospitalization paid her 4th quarter estimate for 2019, but it was mailed about 2 weeks late.  Sometimes events involving personal illness like this impact a person's ability to keep up with records, and submit such payments on time.  What is the best way to ask that any penalty or interest be waived or abated?

1 Best answer

Accepted Solutions
KarenL2
Level 5

Taxpayer was ill and paid the 4th quarter estimated tax late

You can file IRS Form 843 Claim for Refund and Request for Abatement linked here.  Also, here are the  Intructions for Form 843 

If you receive a notice from the IRS, you can call the number on that notice.  The penalty may be abated, however, they will likely not abate the  interest.  

"You may qualify for administrative relief from penalties for failing to file a tax return, pay on time, and/or to deposit taxes when due under the Service's First Time Penalty Abatement policy if the following are true:

  • You didn’t previously have to file a return or you have no penalties for the 3 tax years prior to the tax year in which you received a penalty.
  • You filed all currently required returns or filed an extension of time to file.
  • You have paid, or arranged to pay, any tax due."
IRS Penalty Abatement

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1 Reply
KarenL2
Level 5

Taxpayer was ill and paid the 4th quarter estimated tax late

You can file IRS Form 843 Claim for Refund and Request for Abatement linked here.  Also, here are the  Intructions for Form 843 

If you receive a notice from the IRS, you can call the number on that notice.  The penalty may be abated, however, they will likely not abate the  interest.  

"You may qualify for administrative relief from penalties for failing to file a tax return, pay on time, and/or to deposit taxes when due under the Service's First Time Penalty Abatement policy if the following are true:

  • You didn’t previously have to file a return or you have no penalties for the 3 tax years prior to the tax year in which you received a penalty.
  • You filed all currently required returns or filed an extension of time to file.
  • You have paid, or arranged to pay, any tax due."
IRS Penalty Abatement

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