Form 843 cannot be filed electronically. If you still don’t qualify for a waiver, you can either use Form 2210 to figure the penalty amount or have the IRS calculate the penalty and send you a bill.

How to file for first-time abatement You should receive a letter or notice about your tax situation from the IRS if you owe ...

According to the IRS, taxpayers are having a difficult time ... the penalty can be abated by filing Form 843, Claim for Refund and Request for Abatement. When filing Form 843, make sure you ...