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Refund Application for Chicago Business Taxes

The taxpayer who bore the burden of paying the tax, and remitted such tax directly to the Chicago Department of Finance in error may qualify to apply for a refund. In addition, tax collectors who have collected the tax from another person, remitted such tax directly to the Chicago Department of Finance in error, and have subsequently unconditionally repaid the tax to the person(s) from which it was collected are also eligible to apply for a refund.

The statute of limitations for filing a refund request is four years from the date the taxes were paid, except for the Amusement Tax, and the Distribution of Gas and Electricity Taxes, for which the refund statute of limitations is one year.

Supporting Documentation

All refund claims must be substantiated with the following supporting documentation:

  1. Copies of the front and backside of the canceled checks for payment of the tax.
  2. Copies of the original tax returns, and amended tax returns for the all refund periods. Proof of refund to customers.
  3. Copies of all documentation which will support your refund claim (i.e., general ledgers, UC 3/40's, lease agreements, sales receipts).

Refund Application

Taxpayers requesting a Tax Refund must fill out a Business Tax Refund Application.

Business Tax Refund Application

Download this form to apply for a business tax refund.

Returned Cigarette Stamp Affidavit

In order to process your claim you must attach this form to the Chicago Business Tax Refund Application.

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Finance