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IRSOther IRS Forms (2000–3999)

Official form guide

Form 23: 23

IRS Form 23 is an internal revenue service form used to request a specific tax‑related relief or extension. It is filed when the taxpayer meets the narrow criteria outlined on the form instructions.

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Form Overview

IRS Form 23 - 23

IRS Form 23 is an internal revenue service form used to request a specific tax‑related relief or extension. It is filed when the taxpayer meets the narrow criteria outlined on the form instructions.

It captures the taxpayer’s identifying information, the type of relief requested, and a brief explanation of the circumstances.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the entire request.
  • 2Incorrect taxpayer identification number
  • 3Missing signature or date
  • 4Supporting documents omitted
  • 5Using an outdated edition of the form

Plain English

Form 23 lets you ask the IRS for a special allowance, such as extra time to file or a waiver of a penalty. You fill it out only if the situation described on the form matches yours.

Submission Date

  • Filing date: 2022-11-04 22:10:39
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

internal revenue serviceinternalpenalty

Hover a term to preview the meaning.

What this form is for

  • Use when you qualify for the specific relief listed on the form.
  • Do not use for a general extension; that requires Form 4868.
  • If you need a different type of relief, check Forms 6251, 843, or 8822.

Form selector

Use this form or another form?

General filing extension

Only for automatic 6‑month extensions

✓ Verify you are not seeking a special waiver

Form 4868

Penalty abatement request

For tax‑related penalties

✓ Ensure the penalty type matches the form’s purpose

Form 843

Change of address

To update mailing address

✓ Confirm no other relief is being requested

Form 8822

Deadline or filing window

The request must be received by the IRS before the date that triggers the penalty or the regular filing deadline. If the deadline is unclear, consult the form instructions or contact the IRS helpline for confirmation.

Checklist

What you need before filling it out

1

Taxpayer ID

Social Security Number or EIN · Tax return, notice

⚠ Missing or transposed digits✕ High
2

Relief type selection

Check box on Form 23 · Form instructions

⚠ Wrong box selected✕ Medium
3

Supporting statement

Written explanation of circumstances · Personal records, notices

⚠ Vague or incomplete description✕ High
4

Attachments

Required documents (e.g., notice, medical certificate) · Original documents

⚠ Omitted attachment✕ High

Before you submit

  1. 1Use the 2024 edition of Form 23
  2. 2Enter correct SSN/EIN
  3. 3Select the appropriate relief option
  4. 4Provide a concise factual statement
  5. 5Attach all required supporting documents
  6. 6Sign and date the form
  7. 7Verify mailing address or e‑file portal
  8. 8Make a copy for your records
  9. 9Confirm postage or upload confirmation
  10. 10Check for any additional state filing requirements

How to file this form

  1. 1Download Form 23 from IRS.gov
  2. 2Print or open the PDF in a fillable editor
  3. 3Complete personal and relief‑request sections
  4. 4Gather and attach required supporting documents
  5. 5Sign the form in ink or with a digital signature if allowed
  6. 6Mail to the address in the instructions or submit electronically
  7. 7Record the tracking number or e‑file confirmation

Known limitations

  1. 1Form instructions may not list every possible supporting document
  2. 2Eligibility criteria are brief; detailed guidance may require a separate IRS publication
  3. 3Electronic filing is limited to certain relief types
  4. 4The IRS may update the form after the publication date

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 23 is still active for the 2024 tax year, but the IRS may issue revisions. Verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – confirm it is the most recent version (2024)
  • Fee – typically none, but verify if a fee is listed in the instructions
  • Mailing address – use the address specific to the relief type
  • Electronic filing availability – check if e‑file is permitted for this form
  • Signature line – ensure the correct authorized person signs

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Quick Facts

The taxpayer or authorized representative who qualifies for the relief files the form.
It captures the taxpayer’s identifying information, the type of relief requested, and a brief explanation of the circumstances.
File the form as soon as the qualifying event occurs, typically before the regular filing deadline or penalty date.
Submit the completed form to the IRS address listed in the instructions, or upload it through the IRS e‑file portal if the form is approved for electronic filing.
Errors or missing information can cause the request to be denied, leading to penalties or loss of the intended relief.
1. Download the latest edition of Form 23 from IRS.gov. 2. Fill in personal data, select the relief type, and write a concise factual statement. 3. Attach any required supporting documents. 4. Sign and date the form, then mail or e‑file it to the address indicated in the instructions.

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After you file

  1. 1Keep the mailed copy and any receipt or tracking number
  2. 2Monitor mail for an IRS acknowledgment or request for additional info
  3. 3Record the date the IRS receives the form
  4. 4Update your tax calendar with any new deadlines
  5. 5If denied, review the denial notice and consider filing an appeal

Sources

  • SRCForm 23 title and purposenot clearly stated in the provided official source
  • SRCEligibility criterianot clearly stated in the provided official source
  • SRCMailing address optionsnot clearly stated in the provided official source
  • SRCElectronic filing availabilitynot clearly stated in the provided official source
  • SRCSignature requirementsnot clearly stated in the provided official source
  • SRCFee informationnot clearly stated in the provided official source
  • SRCDeadline specificsnot clearly stated in the provided official source

Common confusion points

Relief type vs. general extension

Users think Form 23 grants any extension

→ Verify the specific relief listed on the form

Signature requirement

Some think an electronic signature is always accepted

→ Check the form’s instructions for signature rules

Mailing address

Different relief types have different addresses

→ Use the address matching your selected relief

Eligibility wording

Ambiguous language can lead to filing the wrong form

→ Cross‑reference the IRS eligibility checklist

Supporting document scope

Unclear which documents satisfy the requirement

→ Attach all documents referenced in the notice

Workflow map

Related forms and next steps

4 signals

Before

Review any IRS notice that triggered the need for relief

Current

23

After

Receive IRS acknowledgment or denial notice

Often used with

Form 843 for penalty abatement when applicable

⚠ If something goes wrong

  • File a protest or appeal using the instructions in the denial letter

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

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