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 they 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, the claim 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 do so according to the specific instructions in the notice or correspondence. To the extent that electronic filing is or becomes available for filing a claim for credit or refund, guidance will be provided.
The rules apply to claims for credit or refund filed on or after July 24, 2015.