How JustAnswer Works:
  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site. Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.
Ask Robin D. Your Own Question
Robin D.
Robin D., Senior Tax Advisor 4
Category: Tax
Satisfied Customers: 15732
Experience:  15years with H & R Block. Divisional leader, Instructor
Type Your Tax Question Here...
Robin D. is online now
A new question is answered every 9 seconds

What is reasonable cause for filing form 8832 late?

This answer was rated:

What will the IRS accept as reasonable cause for late filing of Form 8832?

Thank you for using Just Answer,

Mistakes by the taxpayer are generally not sufficient. "Reasonable cause" might include the following:

  • Postal Error. Form 8823 was timely mailed, but it was destroyed in the mail and returned to the taxpayer a month later. The taxpayer sent it in again, but this time, it was late.
  • Professional Error. The taxpayer asked a lawyer or CPA to timely submit Form 8823. Solely due to the CPA or lawyer's delay, the form was filed late

There are many reasons that have been accepted though. Here is a link to many that have been used:

Customer: replied 5 years ago.
I should have been more specific, we are now filing late because the taxpayer filed Form 8832 on their own and checked the wrong box, so we now have to re-file and check the correct box and explain our reasonable cause. I'm thinking that "they filed on their own thinking they were checking the correct box" but checked the wrong box by mistake. Is that reasonable cause? Any further suggestions?
Yes, I think that excuse would fall under the professional error especially since they were not a professional. I have normally found that the simplest and most direct reasons are the best and have been netter at being accepted.
Robin D. and other Tax Specialists are ready to help you