How to File an IRS Claim for Refund

Filing a claim for refund can be a simple process but you need to know exactly which form to use in every type of situation. Below we are going to list which form goes with which entity and make it easy for anyone to accomplish.

Individuals Filing an IRS Claim for Refund

If you are an individual and you decide to file a claim for refund for overpayment of tax then you must use Form 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ. If you have already filed your return and you wish to claim a refund you must file Form 1040X to amend your previous return.

Corporations

If you are a corporation and you wish to file a claim for refund there is only one form that is needed, Form 1120. If you have already filed a return you are going to need to use Form 1120X to make an amendment to you’re previously filed return.

Fiduciaries

If you are a fiduciary and wish to file a claim for refund you must use Form 1041. This return is called U.S Fiduciary Income Tax Return.

Tax Exempt Organizations

If you operate a tax exempt organization and wish to file a claim for refund you must use Form 990-T. This return is called Exempt Organization Business Income Tax Return.

Partnerships

If you are a partnership and wish to file a claim for refund you have two options. The first is if you want to file a claim for refund on paper. To accomplish this you must use Form 1065X. This form is called Amended Return or Administrative Request.

The second option is to file a claim for refund electronically. To accomplish this you must use Form 8082. This form is called Notice of Inconsistent Treatment or Administrative Adjustment Request.

Other Types of Tax

To file a claim for refund for other types of taxes, interest or penalties you must use Form 843. This form is called Claim for Refund and Request for Abatement.

Refunds & Audits

Something important to remember before filing for a refund is the fact that it will open you up to potential audit. It is crucial that you review your return as best as possible to make sure you will not be subject to an audit. The IRS will examine your return thoroughly and if something is not right you will be contacted.

About Paul Gaulkin CPA

Paul Gaulkin is a Certified Public Accountant and enrolled with the U.S. Treasury to practice before the IRS. Mr. Gaulkin possesses unique technical knowledge in the process of securing relief for taxpayers nationwide with IRS and State tax problems. With an accounting degree from Florida International University, he is able to transform complex tax and accounting problems into easy to understand solutions.


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