Form 6118 Claim for Refund of Income Tax Preparer Penalties

6118

Form

Print or Type

(Rev. July 2018)
Department of the Treasury
Internal Revenue Service
Name of preparer or promoter

Claim for Refund of Tax Return
Preparer and Promoter Penalties

▶

OMB No. 1545-0240

For Penalties Assessed Under IRC Sections 6694, 6695, 6700, and 6701.
▶ Go to www.irs.gov/Form6118 for the latest information.

Identifying number
See instructions.

Address to which statement(s) of notice and demand were mailed
City, town or post office, state, and ZIP code

IRS office that sent statement(s)

Address of preparer shown on return(s) for which penalties were assessed (if different from above)

Type of Penalty. Enter letter in column (c) below.
Understatements due to unreasonable positions—section 6694(a)
Willful or reckless conduct (intentional disregard of rules and
regulations)—section 6694(b)

H

C

Failure to furnish copy of return or claim for refund to taxpayer—
section 6695(a)

J

D

Failure to sign return or claim for refund—section 6695(b)

E
F
G

Failure to furnish identifying number—section 6695(c)
Failure to retain copy or list—section 6695(d)
Failure to file a record of return preparers—section 6695(e)(1)

A
B

K

Failure to include an item in the required record of return preparers—
section 6695(e)(2)
Negotiation of check—section 6695(f)
Failure to exercise due diligence in determining eligibility for and the
amount of certain tax credits and/or eligibility to file as head of
household—section 6695(g)
Promoting abusive tax shelters, etc.—section 6700

L

Aiding and abetting understatement of tax liability—section 6701

I

M Other (specify) (see instructions)

Identification of Penalties. Enter the information from your statement.
(a)
Statement document
locator number (DLN)

(b)
Date of
statement

(c)
Type of
penalty

(e)
Taxpayer’s identification
number

(f)
Form
number

(g)
Tax
year

(d)
Name(s) of taxpayer(s)

1
2
3
4
5
6
7
8
9
10
11
12
(h)
Amount
assessed

(i)
Amount
paid

(j)
Date paid
(mo., day, yr.)

1
2
3
4
5
6
7
8
9
10
11
12

Amount of Claim. Enter the total of column (i), lines 1 through 12 . . . . . .

Under penalties of perjury, I declare that I have examined this claim, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete.

Signature

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

▲

▲

Sign
Here

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Date
Cat. No. 24415J

Form 6118 (Rev. 7-2018)

Page 2

Form 6118 (Rev. 7-2018)

General Instructions

Specific Instructions

Section references are to the Internal Revenue Code unless
otherwise noted.

Identifying Number

Future Developments
For the latest information about developments related to Form 6118
and its instructions, such as legislation enacted after they were
published, go to www.irs.gov/Form6118.

If you are self-employed or employed by another preparer or promoter,
enter your social security number. If you are the employer of other
preparers or promoters, enter your employer identification number.

Type of Penalty

What’s new. For tax years beginning after 2017, the penalty under
section 6695(g) (type J) has been expanded to include failure to
exercise due diligence in determining eligibility for a taxpayer to file
as head of household.

For item M (other penalties), enter the name of the penalty and the
corresponding Internal Revenue Code section.

Purpose of Form

You may want to attach a copy of the penalty statements to your
claim. In addition to completing the form, you must give your reasons
for claiming a refund for each penalty listed. Identify each penalty by
its line number and write your explanation in the space below.

Use Form 6118 if you are a tax return preparer or a promoter and
want to claim a refund of preparer or promoter penalties you paid
but that you believe were incorrectly charged.

Claims for More Than One Penalty
If you are claiming a refund for more than one of the penalties listed,
you may be able to combine some of the penalties on one Form
6118. Follow the chart below for combining the penalties. See Type
of Penalty on the form for the list of penalties.
IF you were billed...

THEN combine penalties...

on the same statement

G and H only.

on the same statement or
separate statements and the
penalties were imposed by the
same IRS office or service
center

C, D, E, and F only.
Note: Be sure to group the
penalties from each statement
together.

You cannot combine the following.
• Penalties from different IRS offices or service centers. See Where
and When To File below.
• Penalties A, B, I, J, K, L, and M. You must file a separate Form
6118 for each of these even if you were charged for two or more of
the same type.
• Penalties K and L. You must file a separate Form 6118 for each of
these even if you were charged with both. Only columns (b), (c), and
(g) through (j) need to be completed for penalties under sections
6700 and 6701.

Where and When To File
File Form 6118 with the IRS service center or IRS office that sent
you the statement(s). If you were assessed a penalty under section
6700, 6701, or 6694, you may file a claim for refund upon paying
15% of the penalty if you do so within 30 days from the date of
notice and demand. Otherwise, your claim under sections 6700 and
6701 must be filed within 2 years from the date you paid the penalty
in full. Your claim under sections 6694 and 6695 must be filed within
3 years from the date you paid the penalty in full.

Additional Information

For additional information about refunds of preparer penalties,
see Regulations section 1.6696-1.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of
the United States. Subtitle F, Procedure and Administration, allows
for additions to tax, additional amounts, and assessable penalties.
This form is used by return preparers to make a claim for refund of
any overpaid penalty amount. Section 6696 requires the return
preparer to provide the requested information including his or her
taxpayer identification number (SSN or EIN) within the prescribed
time for filing a claim for refund.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents may
become material in the administration of any Internal Revenue law.
Generally, tax returns and return information are confidential, as
required by section 6103. However, section 6103 allows or requires
the IRS to disclose or give the information shown on your tax return
to others as described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil and
criminal litigation, and to cities, states, the District of Columbia, and
U.S. commonwealths and possessions for use in administering their
tax laws. We may also disclose this information to other countries
under a tax treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and intelligence
agencies to combat terrorism.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average time
is: Recordkeeping, 6 min.; Learning about the law or the form,
19 min.; Preparing the form, 22 min.; and Copying, assembling,
and sending the form to the IRS, 20 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 6118 simpler, we would
be happy to hear from you. You can send us comments from
www.irs.gov/FormComments. Or you can write to Internal Revenue
Service, Tax Forms and Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do not send this form to
this address. Instead, see Where and When To File, earlier.

Reasons for claiming refund. Attach additional sheets if more space is needed. Write your name and identifying number on each sheet.