How to submit a request for reasonable cause relief

To submit a request for reasonable cause relief, you can follow these steps:

1. Attach to Delinquent Return or File Separately: You can attach your request for reasonable cause relief to a delinquent return when you file it, or you can file the request separately.
2. State the Reason: Clearly state the reason why the return was late. Your explanation should be detailed and provide a comprehensive account of the circumstances that led to the delay.
3. Sign the Request: Ensure that the request is signed by a person in authority. This could be the taxpayer or an authorized representative.
4. Include Supporting Documentation: Attach any documentation that supports your request for relief. This could include medical records, death certificates, or other relevant documents that substantiate your claim.
5. Mail the Request: Mail the request to the filing address provided in the instructions for the most current Form 5500-EZ or the relevant form instructions for your specific situation.
6. Use Form 843 if Applicable: If you are requesting abatement of a penalty or addition to tax due to erroneous written advice provided by the IRS, you should use Form 843, Claim for Refund and Request for Abatement. Write “Request for Abatement of Penalty or Addition to Tax Under Section 6404(f)” at the top of Form 843 and attach the necessary documentation, including your written request for advice, the erroneous written advice you relied on, and the report of tax adjustments identifying the penalty or addition to tax.
7. Follow Specific Instructions for Certain Penalties: For penalties related to failure to file, failure to pay, or other specific penalties, ensure you follow the detailed instructions provided in the relevant IRS publications and forms.

By following these steps, you can properly submit a request for reasonable cause relief to the IRS.

Sources:
Instructions for Form 843 (12/2021)
Notice 746 (10/2023)
Publication 556
IRM Part 4. Examining Process. Chapter 10. Examination of Returns. Section 21. U.S. Withholding Agent Examinations - Form 1042
IRM Part 20. Penalty and Interest. Chapter 1. Penalty Handbook. Section 1. Introduction and Penalty Relief