Name of the Organization : Tennessee Department of Revenue
Type of Facility : How to Claim for Refund
State : Tennessee
Country : United States of America
Website : https://www.tn.gov/
Claim For Refund Form : https://www.statusin.org/uploads/24177-claimrefund.pdf
Report Of Debts Form : https://www.statusin.org/uploads/24177-reportofdebts.pdf
Claim for Refund :
** If you believe you have overpaid your taxes, you may submit a claim for refund with the Department of Revenue.
** For franchise and excise tax, inheritance tax or Hall income tax, any overpayments you list on your tax return is considered a valid claim for refund.
Related : Tennessee Department of Revenue How to Pay Hall Income Tax : www.statusin.org/24174.html
** For all other taxes the Department administers, you should fully complete a Claim for Refund form and submit it to us at the address included on the form.
** All refund claims must be submitted to the Department within three years of December 31 of the year in which the tax was paid.
** If the claim is for more than $200, you must also complete a Report of Debts form and submit it with your claim for refund.
The claim should include the following :
** all reasons why you believe the refund is due,
** the amount requested,
** the tax period,
** the date the tax was paid,
** the tax type, and
** any other supporting information that will assist the Department in determining whether the refund should be granted.
** If you are requesting a sales and use tax refund, you must first refund or credit the tax back to your customer, and include documentation of this with your claim.
** More information about refunds can be found here.
Report of Debts :
** Any taxpayer that files a claim for refund with the Department of Revenue for $200.00 or more must complete and submit with the claim for refund a “Report of Debts” form.
** The form is available on the Department’s website.
** Additionally, any taxpayer that filed a claim for refund with the Department of** Revenue for $200.00 or more on or after July 1, 2009, must also complete and submit a Report of Debts if the refund has not yet been paid by the Department.
** For each debt listed on the Report of Debts form, the taxpayer must provide the amount of the debt and the name of the state agency to which the debt is owed.
** Any taxpayer that provides false information on the Report of Debts with the intent to deceive commits the Class A misdemeanor offense of perjury.
** Note, however, that claims for refund resulting solely from the payment of estimated taxes that exceed the actual liability established by the initial tax return pursuant to Tenn.
** Code Ann. § 67-1-1802(a)(1)(A) are not subject to this reporting requirement.
Offset Procedure :
** The Department will notify the applicable state agency of any debts listed on the Report of Debts.
** The state agency is then required to notify both the taxpayer and the Department if it wants the Department to offset the refund by the amount of the debt.
** Within twenty (20) days after receiving notice from the state agency, the taxpayer may request a hearing to contest the existence of the debt or whether the final debt amount, as determined by the state agency, is correct.
** Such hearing will be conducted in accordance with the Uniform Administrative Procedures Act. Details about how to request a hearing will be included in the notice received from the state agency.
Assessment Procedure if Debt is not Reported :
** Each year the Department will provide to state agencies a list of all taxpayers who received refunds in the amount of $200.00 or more within that year and reported no debts to state agencies.
** If a taxpayer received a refund and failed to disclose a debt, the Department is directed to assess and collect from that taxpayer the refunded taxes up to the amount of the debt.