First-Time Penalty Abatement (FTA):
● Filed all required returns
● No penalties in prior three years
● Any outstanding taxes paid or in arrangement
Reasonable Cause:
● Must provide documentary proof of circumstances
IRS FTA Overview
https://www.irs.gov/payments/penalty-relief-due-to-first-time-penalty-abatement
Reasonable Cause Standards
https://www.irs.gov/payments/penalty-relief

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Hospital or medical documentation
Court orders or major personal events
Insurance claims or disaster declarations
Death certificates or care documentation
Professional letters (if relying on tax advisor error)
Write a penalty abatement letter
Call the IRS to request FTA (for single-year issues)
File Form 843 (Claim for Refund & Request for Abatement)
https://www.irs.gov/forms-pubs/about-form-843
IRS Mailing Addresses by Form
https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment
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Additional documents
Clarifications
Explanation timeline
Keep copies of everything submitted!