To submit a claim for refund the taxpayer must provide:
- The proper documentation,
- A complete explanation of the claimed refund, and
- The signature of an authorized person with a properly completed Power of Attorney, if the customer wants the Indiana Department of Revenue (DOR) to discuss the claim with anyone other than the customer.
When a customer submits a claim for refund properly, the refund can be issued within 90 days without interest.
In the event one of the criteria is not met, DOR will send the customer a letter. The letter will outline the steps needed to be taken to resolve the missing or inaccurate data, and it will provide a deadline. This letter also will warn of the possibility of having the file closed if a response is not received before the deadline.
Should the deadline be missed, DOR will send another letter. This letter will inform the customer that his file has been closed. To reopen the file, submit a new claim for refund with supporting documents.
The process does not extend the three years statute of limitation on the refund, which began on the original due date of the return.