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Form 6118: Claim for Refund of Tax Return Preparer and Promoter Penalties
IRS Form 6118 is a Claim for Refund of Tax Return Preparer and Promoter Penalties, used by preparers or promoters to claim refunds for penalties assessed under IRC Sections 6694, 6695, 6700, and 6701. A claim must generally be filed within 3 years from the date paid in full.
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IRS Form 6118 - Claim for Refund of Tax Return Preparer and Promoter Penalties
IRS Form 6118 is a Claim for Refund of Tax Return Preparer and Promoter Penalties, used by preparers or promoters to claim refunds for penalties assessed under IRC Sections 6694, 6695, 6700, and 6701. A claim must generally be filed within 3 years from the date paid in full.
Risk Radar
Scan points- 1Do not send the claim to 1111 Constitution Ave. NW; always file with the IRS office that sent the statement(s).
- 2Failing to specify the IRS office or service center that sent the statement(s).
- 3Not providing a reason for claiming a refund for each penalty listed on Form 6118.
- 4Omitting the specific Type of Penalty letter (A through M) in column (c).
- 5Filing penalties from different IRS offices or service centers together on one form.
Plain English
This form allows a tax return preparer or promoter to ask the IRS for money back if they believe penalties charged against them were incorrect. It documents which specific penalty was applied and why the filer believes it should be removed from their account. If filed correctly, this claim can result in a refund of those assessed fees.
Submission Date
- Filing date: 2018-07-31 23:00:31
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a tax return preparer or promoter wants to claim a refund of penalties they paid but believe were incorrectly charged under IRC Sections 6694, 6695, 6700, or 6701.
- Do not use it when claiming a penalty that falls under one of the following types: Penalties A, B, I, J, K, L, or M (unless filing separately for each instance).
- Check Form 6118 instead when claiming penalties imposed by different IRS offices/service centers than those listed on the statement(s) being claimed.
Form selector
Use this form or another form?
Claiming penalty under Section 6700 or 6701
You may file a claim for refund upon paying 15% of the penalty within 30 days from notice and demand.
✓ Verify filing deadline based on payment date.
Claiming penalty under Section 6694 or 6695
Your claim must be filed within 3 years from the date you paid the penalty in full.
✓ Confirm which section applies to your specific penalty type (column c).
Combining penalties A, B, I, J, K, L, or M
Penalties A, B, I, J, K, and L require a separate Form 6118 even if charged for two or more instances.
✓ Ensure you file one form per penalty type listed in the exceptions.
Claiming penalties from different IRS offices/service centers
You must file a separate Form 6118 for each set of penalties imposed by a distinct office/center.
✓ Do not group all penalties onto one form if they originated from multiple locations.
Deadline or filing window
If penalties under sections 6700 or 6701 are paid within 30 days of notice, the filer must file their claim within those 30 days to qualify for a 15% refund. Otherwise, the deadline is 2 years from the date the penalty was paid in full. Claims for penalties under sections 6694 and 6695 must be filed within 3 years of payment.
Checklist
What you need before filling it out
Type of Penalty (Column c)
The letter corresponding to the penalty on your statement · Column (c) on Form 6118
Date paid (Column j)
The month, day, and year you paid the penalty in full · Column (j) on Form 6118
IRS office that sent statement(s)
The specific IRS office/service center name · Field near top of form
Claim Amount
The total calculated by summing column (i), lines 1 through 12 · Box labeled 'Amount of Claim' on Form 6118
Filer Identification Number
Your SSN (if self-employed/employee) or EIN (if employer) · Specific field near top of form
Claim Deadline (Sec 6700/6701)
Must file within 2 years from the date paid in full · Field related to filing instructions
Before you submit
- 1The preparer or promoter has entered their own name and address correctly at the top of Form 6118.
- 2For each penalty claimed, a Statement document locator number (DLN) is provided in column (a).
- 3A corresponding date of statement is listed for every line item in column (b).
- 4The specific Type of Penalty letter has been entered into column (c) for every claim.
- 5The Amount assessed (column h) and the Amount paid (column i) are accurately recorded for each penalty line.
- 6The total amount claimed is correctly calculated and entered in the 'Amount of Claim' box.
- 7A copy of the original penalty statement(s) has been attached to support the claim.
How to file this form
- 1Complete all required fields on Form 6118, including identifying your name, address, and the specific IRS office that sent the penalty statement(s).
- 2Fill out each line item by entering the DLN (a), date of statement (b), type of penalty (c), and the assessed/paid amounts (h & i) for every penalty being claimed.
- 3Calculate the total amount claimed and write it in the designated 'Amount of Claim' box; ensure you have attached copies of the supporting penalty statements.
- 4Sign and date Form 6118 under penalties of perjury, then mail the completed form to the IRS office or service center that originally sent the statement(s) (do not send to the general comment address).
- 5Keep a copy of the signed and dated Form 6118 for your records.
Known limitations
- 1The form does not apply to penalties assessed under IRC Sections 6700 and 6701 if claiming a refund after paying within 30 days unless filed with the IRS office or service center that sent the statement.
- 2If claiming a refund for penalties A, B, I, J, K, L, and M, a separate Form 6118 must be filed even if two or more of the same type are charged.
- 3Penalties from different IRS offices or service centers cannot be combined on one Form 6118.
- 4Penalties K and L must always be filed separately, even if both were charged.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision July 2018 (Rev. 7-2018). The form directs users to www.irs.gov/Form6118 for the latest information, noting that for tax years beginning after 2017, the penalty under section 6695(g) has been expanded to include failure to exercise due diligence in determining eligibility for head of household.
What changed or needs a fresh check
- Edition date — confirm the revision reads July 2018 (Rev. 7-2018).
- Mailing address — verify that you are filing with the specific IRS office or service center that sent your statement(s) (do not use the general comment address).
- Signature — ensure the preparer/promoter signs and dates under penalties of perjury.
- Form number — confirm the form is Form 6118.
- Penalty types — check that the penalty type listed in column (c) matches the statement you are claiming.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 6118 for personal records.
- 2Attach copies of the penalty statements to the claim when filing.
- 3Write your name and identifying number on any additional sheets used beyond the main form.
- 4If an error occurs, contact the IRS service center or office that sent the statement(s) where the claim was filed.
Sources
- SRCForm 6118 (Rev. July 2018) is the official title of this form.
- SRCThe claim covers penalties assessed under IRC Sections 6694, 6695, 6700, and 6701.
- SRCA penalty under section 6695(g) (type J) has been expanded to include failure to exercise due diligence for tax years beginning after 2017.
- SRCIf claiming more than one penalty, penalties G and H can be combined on the same statement or separate statements if imposed by the same IRS office/service center.
- SRCA separate Form 6118 must be filed for Penalties A, B, I, J, K, L, and M (even if multiple instances are charged).
- SRCFor sections 6700/6701, a claim can be filed within 2 years from the date paid in full, or within 30 days of notice if paying 15%.
- SRCFor sections 6694/6695, the claim must be filed within 3 years from the date paid in full.
- SRCThe filing location is the IRS service center or office that sent you the statement(s).
- SRCIf self-employed or employed by another preparer/promoter, enter your SSN as the identifying number.
Common confusion points
Which penalty types can be combined on one Form 6118?
Penalties G and H only can be combined on the same statement or separate statements if imposed by the same IRS office/service center.
→ Check the 'Type of Penalty' column (c) to see which penalties are listed.
When must I file my claim for a penalty under Section 6700, 6701, 6694, or 6695?
For Sections 6700/6701: within 2 years from the date paid in full (unless paying 15% within 30 days of notice). For Sections 6694/6695: within 3 years from the date paid in full.
→ Verify your penalty section and payment date against these timelines.
Do I need to file a separate Form 6118 for every single penalty charged?
No, but certain penalties (A, B, I, J, K, L, M) require separation even if multiple instances are billed.
→ Check the chart guidelines; specifically look out for Penalties A, B, I, J, K, L, and M.
Where exactly should I send this Form 6118?
File it with the IRS service center or IRS office that originally sent you the penalty statement(s). Do not send it to the general address listed on Page 2.
→ Confirm the mailing location matches the entity that issued your notice/demand.
What is the purpose of Form 6118?
It is used if a tax return preparer or promoter wants to claim a refund for penalties paid but believes they were incorrectly charged.
→ Ensure you are a preparer or promoter before using this form.
If I am self-employed, what identifying number do I use on Form 6118?
You must enter your social security number (SSN).
→ If employed by another preparer/promoter, the SSN is also required.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A separate Form 6118 must be filed for penalties K and L, even if charged together.
Questions about IRS Form 6118
What is IRS Form 6118 used for?
This form allows a tax return preparer or promoter to ask the IRS for money back if they believe penalties charged against them were incorrect. It documents which specific penalty was applied and why the filer believes it should be removed from their account. If filed correctly, this claim can result in a refund of those assessed fees.
Who must file IRS Form 6118?
A tax return preparer or promoter must file IRS Form 6118 if they want to claim a refund for penalties they paid but believe were incorrectly charged.
What information does IRS Form 6118 require?
The form collects the filer's name, address, and identifying number. It requires entering the specific Type of Penalty (A through M) and providing reasons for claiming a refund for each penalty listed.
When is IRS Form 6118 due?
For penalties under sections 6700 or 6701, the claim must be filed within 2 years from the date the penalty was paid in full if not paid within 30 days of notice. For penalties under sections 6694 or 6695, the claim must be filed within 3 years from the date paid in full.
Where do I file IRS Form 6118?
The filer must send IRS Form 6118 to the specific IRS service center or IRS office that originally sent the penalty statement(s).
How do I complete IRS Form 6118?
First, fill out the filer's identifying information (Name, Address, Identifying number) on Form 6118. Next, identify each penalty using its letter code in column (c), and provide the specific reason for claiming a refund below the form. The filing must be accompanied by your signature.
What happens if IRS Form 6118 is filed incorrectly?
Failing to file correctly means the claim may not be processed, and the preparer/promoter will remain responsible for paying the penalties as assessed by the Internal Revenue Service.
Which penalty types can be combined on one Form 6118?
Penalties G and H only can be combined on the same statement or separate statements if imposed by the same IRS office/service center. Check the 'Type of Penalty' column (c) to see which penalties are listed.
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