Where to send form 843

[chittp]

Hi experts,

In 2021, I was a F1 student but my company still took Social Security tax from me. When I filed tax in 03/2022, I used Sprint Tax and they guided me to send the form 843 to Department of the Treasury, Internal Revenue Service Center, Ogden, UT, 84201-0038. I sent all required documents to that address in 04/2022. UPS showed me the package was delivered 1 week after. I waited for almost 2 years until 01/2024 and didn't hear anything from them.

I called them in 01/2024 and a staff confirmed that they have never created any case for me, it means they might not receive it ever. She guided me to send the package again to the same address. We both checked in the 2022 Publication 519 (the latest version in 01/2024) and it showed exactly that address. I sent the package the second time, USPS confirmed the packaged was delivered 5 days after. I waited for 45 days, I called them again and again the staff said no case is created yet. She asked me to wait more and also she confirmed I should send the package to Department of the Treasury, Internal Revenue Service Center, Ogden, UT, eight four two zero one-zero zero zero two, just because I am a California resident. I submitted the package the third time in 03/2024 and USPS delivered it 3 days after. Now I have to continue to wait.

My questions are:

- Can you please let me know which is the correct address to submit form 843? I always live in CA and the form 843 is for 2021 tax year. (I know that for the 2023 tax year, they have a new instruction to send the form to Austin, TX).

- In the worst case if I can't get my money back (Social Security tax took by a mistake of the company), any benefits for me when I paid that tax earlier than I had to.

Thank you very much!

[MonikaK1]

According to this IRS webpage, California residents should mail returns without payments to:

Department of Treasury
Internal Revenue Service 
Ogden, UT 84201-0002

This includes most Forms 843.

Because you have submitted Form 843 three times over a 3-year period, you might consider contacting the Taxpayer Advocate Service.  

The Taxpayer Advocate Service is an independent organization within the IRS and is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights as a taxpayer. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all.

TAS can help if you can't resolve your problem with the IRS and:

• Your problem is causing financial difficulties for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You've tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn't responded by the date promised.

[chittp]

Thank you very much Monika,

I will wait until the end of May for the grace time of 45 days, then I'll call them again. If still no case created, I'll go to my local IRS office, and call The Taxpayer Advocate Service.

Thank you again and Best Regards!

Chi

[chittp]

Update:

Finally, today when I called IRS, they confirmed that they got my paper in March and created a case in May 29. So, for the CA residents, the form 843 should be sent to:

Department of Treasury
Internal Revenue Service 
Ogden, UT eight four two zero one-zero zero zero two.