Requesting First-Time Abatement (FTA) is a process, not an argument — the IRS tests your last three years of filing and payment history, and if you pass, the penalty comes off. This page is the mechanics: three channels, a word-for-word phone script, the Form 843 route, and honest timelines. The criteria get one line here — clean record for the 3 prior years, all required returns filed or extended, tax paid or arranged to be paid — and are fully explained on the first-time penalty abatement hub.
General tax information, not tax or legal advice. For a tax year 2025 or later return, first check whether the automatic AEP already removed the penalty — see the hub’s transition section.
FTA is being replaced by the Automatic Exemption from Penalty (AEP), rolling out from summer 2026 for tax year 2025 and 2026 quarterly returns, and fully replacing FTA for returns with original due dates on or after January 1, 2027. So: for a 2025 or 2026 quarterly notice with a clean three years behind it, the IRS says you may still contact them and request First Time Abate — the channels below are exactly how. For 2024 or earlier, classic FTA is your route, unchanged. For due dates in 2027 or later, there is no FTA to request — confirm AEP applied, and if you didn’t qualify, your path is reasonable cause.
Call the toll-free number printed at the top right of your penalty notice, with the notice in front of you — the agent works from the period and penalty shown on it. You do not need to specify FTA by name or provide documents; the IRS reviews your account history itself. And critically: the IRS tells you the decision during the call.
A script that covers everything the agent needs to check:
“I’m calling about the [failure-to-file / failure-to-pay] penalty on my [year] Form 1040, notice [CP14] dated [date]. I’d like to request First-Time Abate relief. I had no penalties in the three years before [penalty year], I’ve filed all required returns, and the tax is [paid / on an installment agreement]. Could you check my three-year history and apply the waiver if I qualify?”
If the first agent says no:
If you prefer writing — or the phone route failed and you want a reviewable record — send a written statement signed under penalties of perjury, following the instructions on your notice. Write “First-Time Abate” at the top, identify the form, period and penalty, and recite the three criteria in one short paragraph. The complete fill-in letter (plus the reasonable-cause variant) is on the penalty abatement letter template page — use it rather than improvising. Mail to the address on your notice, certified mail with return receipt, and keep copies of everything.
If you already paid the penalty, the request becomes a refund claim on Form 843, Claim for Refund and Request for Abatement, mailed to the address in the Form 843 instructions or on your notice. Two mechanics matter:
| Channel | When you get a decision |
|---|---|
| Phone | On the call — the agent tests eligibility against your account and tells you the outcome |
| Written statement | No statutory response deadline exists — the honest gap in the process. Allow 30 days, then follow up by phone with your certified-mail proof in hand |
| Form 843 (paid penalty) | Processed as a refund claim — the slowest route, and the only one once the money is in |
The phone is fast precisely because the decision is made against your account while you listen.
A phone “no” is not the end. A written denial letter carries Appeals rights — generally 30 days from the date of the denial letter — and the appeal is a Small Case Request on Form 12203 when the amount per tax period is $25,000 or less. That whole path is taught on the Form 12203 walkthrough. If your record wasn’t clean to begin with, skip the waiver appeal and build the reasonable cause argument instead.
How Can I Request First-Time Penalty Abatement? Three ways: by phone using the number at the top right of your notice (fastest — decided on the call), by a signed written statement sent to the address on the notice, or on Form 843 when the penalty was already paid and you’re claiming a refund. No need to name FTA or attach documents — the IRS checks your history itself.
Can I request first-time abatement over the phone? Yes — for most individuals it’s the recommended route. Have the notice ready, ask the agent to check your prior three years, and note the agent’s name and ID. If approved, ask for written confirmation; if denied, ask which prior penalty is blocking you — an estimated tax penalty doesn’t count against eligibility.
What form do I use to request penalty abatement? Form 843 (Claim for Refund and Request for Abatement) — needed only when a form is required at all. Unpaid penalties can be handled by phone or written statement; Form 843 is the required vehicle when the penalty was already paid and you’re claiming the money back, within the §6511 deadline (later of 3 years from filing or 2 years from payment).
What happens if my first-time abatement request is denied? Ask why — the usual reasons are a penalty inside the 3-year lookback, an unfiled required return, or unpaid tax with no arrangement in place (fix the fixable ones and re-ask). A written denial carries Appeals rights, generally exercisable within 30 days via the Small Case Request process — see the Form 12203 walkthrough. The other fallback is reasonable cause, which doesn’t depend on your record.
How long does it take to get penalty abatement? By phone, the decision is immediate — given during the call; ask for written confirmation. Written and Form 843 requests have no published processing standard and no statutory response deadline; budget 30 days before following up, referencing your certified-mail receipt or the agent’s ID.
General tax information, not tax or legal advice. Sources: IRS penalty relief and Administrative Penalty Relief pages (request channels; decision given during the call); IRS News Release IR-2026-83 (AEP transition); Form 843 and its instructions (refund-claim mechanics); IRC §6511 (claim deadline); IRS Penalty Appeal page (30-day Appeals right). Currency verified 2026-10-23.