Regulations Provide Guidance on Proper Place to File Refund Claims

The IRS issued final regulations on the correct place for taxpayers to file claims for refund or credit (T.D. 9727). The new rules generally require taxpayers filing claims for refund or credit to file their claim with the IRS service center at which the taxpayers currently would be required to file a tax return for the type of tax to which the claims relate. Under the previous rules, a claim for credit or refund generally had to be filed with the service center serving the internal revenue district in which the tax was paid.

There are two exceptions to the new rule. First, if a taxpayer is required to use a particular form to file a claim for credit or refund, it must be filed consistent with the form, its instructions, publications, or other guidance on the IRS.gov website. Second, a taxpayer filing a claim in response to an IRS notice or correspondence must file the claim according to the specific instructions contained in the notice or correspondence.

In response to comments, the IRS noted that although the final regulations do not explicitly refer to electronic filing, they instruct taxpayers to file a claim for credit or refund in a manner consistent with forms, form instructions, publications, and other guidance on the IRS website. To the extent that electronic filing is or becomes available for filing a claim for credit or refund, guidance will be provided through one of these sources.

The rules apply to claims for credit or refund filed on or after July 24, the date they will be published as final in the Federal Register.

—Sally P. Schreiber (sschreiber@aicpa.org) is a JofA senior editor.