Claim for Refund Process

To submit a claim for refund the taxpayer must provide:

  1. The proper documentation,
  2. A complete explanation of the claimed refund, and
  3. The signature of an authorized person with a properly completed Power of Attorney, if taxpayer wants the Department to discuss the claim with anyone other than the taxpayer.

When a taxpayer submits a claim for refund properly, the refund can be issued within 90 days without interest.

In the event one of the criteria is not met, the Department will send the taxpayer a letter. The letter will outline the steps needed to be taken to resolve the missing or inaccurate data, and it will provide a deadline for the taxpayer. This letter also will warn the taxpayer of the possibility of having the file closed if a response is not received before the deadline.

Should the taxpayer miss the deadline for submission, the Department will send the taxpayer another letter. This letter will inform the taxpayer that his file has been closed. To reopen the file the taxpayer must submit a new claim for refund with supporting documents.

The process does not extend the three years statute of limitation on the refund, which began on the original due date of the return.