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IRSOther IRS Forms (7000–9999)

Official form guide

Form 8717: 8717

Form 8717 is the IRS request to abate penalties for failure to file a tax return or to pay tax when due. Use it after the IRS has assessed a penalty and you have a reasonable cause or first‑time abatement argument.

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Form Overview

IRS Form 8717 - 8717

Form 8717 is the IRS request to abate penalties for failure to file a tax return or to pay tax when due. Use it after the IRS has assessed a penalty and you have a reasonable cause or first‑time abatement argument.

It captures the taxpayer’s identification, the tax period, the type of penalty, the reason for relief, and supporting documentation.

Risk Radar

Scan points
  • 1Submitting an incomplete Form 8717 can lock in the penalty and add interest.
  • 2Missing the deadline for filing the abatement request
  • 3Leaving required supporting documents out
  • 4Using the wrong address or mailing to an electronic portal
  • 5Providing vague or generic explanations for reasonable cause

Plain English

If the IRS says you owe a late‑filing or late‑payment penalty, you can ask them to wipe it out with this form. You explain why you were late and attach any proof. The request is reviewed by the IRS before the penalty becomes final.

Submission Date

  • Filing date: 2022-06-28 22:11:52
  • 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

identificationpenaltypaymentfailureperiodfinal

Hover a term to preview the meaning.

What this form is for

  • Use when you have a valid reason for filing or paying late and want the penalty removed.
  • Do not use for interest charges; interest is not abatable with Form 8717.
  • If you qualify for the First‑Time Penalty Abatement, you may also use the standard penalty‑relief request in the notice response letter.

Form selector

Use this form or another form?

Penalty for underpayment of estimated tax

Calculates interest and penalty for underpayment

✓ Verify if the penalty is for underpayment, not filing/pay

Form 2210

Request for penalty relief due to disaster

Claims refund of certain penalties and interest

✓ Confirm disaster eligibility before using 8717

Form 843

Deadline or filing window

The IRS typically gives 30 days from the date of the penalty notice to request abatement. If the notice states a different period, follow that deadline. No statutory deadline beyond the notice period is provided in the form instructions.

Checklist

What you need before filling it out

1

Reasonable cause statement

Written explanation of why filing/pay was late · Taxpayer’s own words

⚠ Often too brief or missing dates✕ High
2

Medical or death certificate

Proof of serious illness or death · Hospital or coroner records

⚠ May be omitted or outdated✕ Medium
3

Correspondence with IRS

Letters showing IRS granted extensions or waivers · Copies of prior IRS notices

⚠ Missing page numbers or signatures✕ Low

Before you submit

  1. 1Confirm penalty type and amount match the notice
  2. 2Complete all identification fields (name, EIN/SSN, address)
  3. 3Select the correct penalty category (failure to file, failure to pay)
  4. 4Write a specific reasonable‑cause explanation with dates
  5. 5Attach all supporting documents referenced
  6. 6Sign and date the form
  7. 7Use the exact mailing address from the notice
  8. 8Include a copy of the penalty notice for reference
  9. 9Make a dated copy of the entire packet for your records
  10. 10Consider sending via certified mail with return receipt

How to file this form

  1. 1Download the latest Form 8717 PDF from IRS.gov
  2. 2Print and fill out the form by hand or using PDF fillable fields
  3. 3Gather supporting evidence (medical records, death certificate, etc.)
  4. 4Attach evidence in the order listed in the instructions
  5. 5Place the completed form and attachments in an envelope
  6. 6Mail to the address specified in the penalty notice
  7. 7Track the mailing and retain the receipt

Known limitations

  1. 1Form does not provide a way to request interest abatement
  2. 2No electronic filing option; only paper submission is accepted
  3. 3IRS may require additional information beyond what is listed
  4. 4The form’s instructions do not specify a processing time

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

Check the IRS notice for the exact penalty amount, assessment date, and any deadline for filing an abatement request. The form itself does not indicate current processing status.

What changed or needs a fresh check

  • Edition date – verify you have the 2024 revision (or latest) on the IRS website
  • Fee – no filing fee for Form 8717
  • Mailing address – use the address on your penalty notice or the IRS Service Center listed in the instructions
  • Signature requirement – must be signed by the taxpayer or authorized representative
  • Attachments – include all supporting documents referenced in the reasonable‑cause statement

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Form 8717 page 1

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Form 8717 page 2

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Quick Facts

Taxpayers (individuals, businesses, estates, or trusts) who have received a penalty notice file this form.
It captures the taxpayer’s identification, the tax period, the type of penalty, the reason for relief, and supporting documentation.
File the form after you receive the penalty notice and before the penalty becomes final, typically within 30 days of the notice.
Mail the completed form to the address listed in the penalty notice or to the IRS Service Center indicated in the form’s instructions. No electronic filing option is provided.
Incorrect or incomplete requests can cause the penalty to remain, lead to additional interest, or trigger an audit of the underlying return.
1. Review the penalty notice to confirm the penalty type and amount. 2. Complete the identification and penalty sections on Form 8717. 3. Write a concise reasonable‑cause statement and attach supporting evidence (e.g., medical records, death certificate). 4. Sign, date, and mail the form to the address on the notice. 5. Keep a copy of everything you send.

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After you file

  1. 1File the certified‑mail receipt and copy of the packet in a tax folder
  2. 2Mark the deadline date on your calendar for any follow‑up
  3. 3Monitor mail for an IRS response or additional notice
  4. 4If approved, verify that the penalty amount is removed on your next account transcript
  5. 5If denied, review the denial letter for next‑step options (appeal, reconsideration)
  6. 6Update your record of penalties and payments for future filing

Sources

  • SRCIRS Form 8717 PDFofficial form and instructions
  • SRCIRS Penalty Abatement guidanceIRS.gov publication on reasonable cause
  • SRCIRS Notice CP503example penalty notice format
  • SRCIRS instructions for mailing addressesIRS Service Center list
  • SRCIRS First‑Time Penalty Abatement policyIRS website FAQ

Common confusion points

Penalty vs. interest

Taxpayers think interest can be removed with 8717

→ Verify the notice distinguishes penalty from interest

First‑time abatement eligibility

Some think 8717 is required for first‑time relief

→ First‑time can be requested in a response letter without the form

Wrong address

Mailing to the general IRS address instead of the one on the notice

→ Use the exact address on the penalty notice

Missing signature

Form considered incomplete without a signature

→ Ensure the taxpayer or authorized rep signs

Insufficient documentation

Generic statements without proof

→ Attach concrete evidence for each claim

Workflow map

Related forms and next steps

4 signals

Before

Receive penalty notice (CP2000, CP503, etc.)

Current

8717

After

IRS response letter – approval or denial of abatement

Often used with

Form 843 if you also seek interest refund

⚠ If something goes wrong

  • File an appeal using IRS Office of Appeals procedures

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Copyright & Licensing - US Government Forms

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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.
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