Final regulations: Place for filing refund claims

Final regulations: Place for filing refund claims

The Treasury Department and IRS today released for publication in the Federal Register final regulations (T.D. 9727) providing that, unless otherwise directed, the proper place for taxpayers to file a claim for credit or refund is with the service center where the taxpayer currently would be required to file a tax return for the type of tax to which the claims relates (without regard to the place where the tax was paid or was required to be paid).

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The final regulations [PDF 226 KB] also revise references in the existing regulations to the refund threshold amount for referral to the Joint Committee on Taxation.

The final regulations adopt regulations proposed in 2011, with certain modifications or clarifications including:

  • A reference to electronic filing
  • Cross-references to other IRS guidance concerning the location where to file a refund claim

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