Form 6118 (Rev. 7-2018)
Page 2
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
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.
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.
Purpose of Form
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.
Specific Instructions
Identifying Number
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
For item M (other penalties), enter the name of the penalty and the
corresponding Internal Revenue Code section.
Additional Information
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.
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.
