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.
All refund claims must be substantiated with the following supporting documentation:
Taxpayers requesting a Tax Refund must fill out a Business Tax Refund Application.
Download this form to apply for a business tax refund.
In order to process your claim you must attach this form to the Chicago Business Tax Refund Application.