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       Illinois Department of Revenue

       IDR-957  Claim for Refund of Penalty

Note: Do not complete this form to claim a refund of tax. Generally, you are required to file an amended tax return to claim a refund of tax. For 
additional information, visit our website at tax.illinois.gov.  

Step 1: Identify yourself or your business

_________________________________________________                                  _________________________________________
Taxpayer’s name                                                                    If business, business name
_____________________________________ ____________                                 ________________________________
  Street address                                                                   SSN or FEIN   
  _________________________________________________                                ________________________________ 
  City, state, ZIP                                                                 Account ID 
(____)________________________                                                     ___/___/_____ - ___/___/_____
Phone no.                                                                          Tax period(s)
                                                                                               
_________________________________________________
Spouse’s name (if applicable) 

Step 2: Tell us the penalty for which you are requesting a refund
Check one of the following penalty types:
       Secure Choice penalty                 Late estimated payment penalty        Late filing/nonfiling penalty  

      Late payment penalty              No signature penalty 

Step 3: Tell us why you are requesting a refund

____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________

Step 4: Tell us the amount of the refund you are requesting
What is the total amount of refund you are claiming in Step 3? __________________________

Step 5: Sign below
Under penalties of perjury, I state that I have examined this claim and, to the best of my knowledge, it is true, correct, and complete.

                                                                             (   )    -
Owner, partner, or officer’s signature       Title and company affiliation Phone                                                     Date

                                                                             (   )    -
Paid preparer’s signature                                                  Phone                                                     Date

Mail your completed form to:      ILLINOIS DEPARTMENT OF REVENUE
                                             PROBLEMS RESOLUTION DIVISION
                                             PO BOX 19014
                                             SPRINGFIELD IL 62794-9014

You may also email your completed form to REV.PRD@Illinois.gov.

                   This form is authorized as outlined under the Act imposing the tax, fee, or penalty for which this form is filed. Disclosure of this information is 
                   REQUIRED. Failure to provide information could result in a penalty. Printed by the authority of the state of Illinois. Web only — one copy.
IDR-957 (N-12/22)                                                                                                                                                      Page 1 of 2
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                               IDR-957 Claim for Refund of Penalty

                                               General Instructions
When do I need to file Form IDR-957?                                      • For refund of penalties related to Illinois income tax, the deadline
                                                                            to claim a refund is
You should file Form IDR-957, if you are an individual or business          •      three years after the date the return was filed; or
and you are requesting a refund of penalty. This form is only to be 
used if penalty was paid or offset. If you have not paid the penalty        •      three years after the 15th day of the fourth month following
or the debt has not been offset, you may request a waiver of penalty               the close of the calendar year in which such withholding
through Reasonable Cause. The following penalty types are eligible                 was made; or
for refund using this form:                                                 •      one year after the date the tax was paid.
• Secure Choice penalty -  You owe this penalty if you did not            • For information pertaining to refund of penalties related to
  comply with the Illinois Secure Choice Savings Program Act as             Retailers’ Occupation Tax, see 86 Ill. Admin Section 130-1510.
  described in 820 ILCS 80/85.
• Late payment penalty - You owe this penalty if you did not pay          Will I need to attach anything? 
  the tax you owed by the due date of the payment or the original         If your business has closed or has been sold, attach 
  due date of the return.                                                 Form REG-3-C, Business Information Update, available on our 
                                                                          website at tax.illinois.gov. 
• Late filing/nonfiling penalty - You owe this penalty if you did
  not file a return by the due date, including any extended due           How do I get help?
  date, or you filed a return that is not processable and you did not     Visit our website at tax.illinois.gov or call weekdays between 
  correct it within 30 days of the date we notified you.                  8:00 a.m. and 5:00 p.m. at 1 800 732-8866 or 217 782-3336. The 
• Late estimated payment penalty - You owe this penalty if you            number for our TDD (telecommunications device for the deaf) is 
  were required to make estimated tax payments and failed to do           1 800 544-5304. If you have a specific question about a claim you 
  so, or if you failed to pay the required amount by the payment          have already filed, call us at 217 785-7313 or write us at:
  due date.                                                               ILLINOIS DEPARTMENT OF REVENUE
• No signature penalty - You owe this penalty if you were                 PROBLEMS RESOLUTION DIVISION
  required to sign your tax return and failed to do so.                   PO BOX 19014
                                                                          SPRINGFIELD IL 62794-9014
Penalties that are not eligible for refund of penalty using this form 
include: Fraud penalty, Negligence penalty, Abusive Tax Shelter           To what address do I mail my completed form?
penalties, Audit penalty, Cost of Collection fee, Bad Check penalty, 
Unstamped (contraband) cigarettes and little cigars penalty, and          Mail your completed return to:
Responsible Officer penalty. For more information on penalties, see       ILLINOIS DEPARTMENT OF REVENUE
Publication 103, Penalties and Interest for Illinois Taxes.               PROBLEMS RESOLUTION DIVISION
                                                                          PO BOX 19014
Note: Interest is not eligible to be refunded.                            SPRINGFIELD IL 62794-9014
What is the deadline for filing a claim for                               You may also email your completed form to REV.PRD@Illinois.gov.
penalty?
• For penalties related to the Illinois Secure Choice Savings
  Program, there is a one-year limitation from the date you paid
  the penalty to request a refund.

                                               Specific Instructions
Step 1: Identify your business                                            Step 3: Tell us why you are filing this claim for 
Enter your Illinois account ID number and FEIN. Next, enter your          a refund
name or your business name and address. Identify all tax periods          Enter a brief explanation on why you are filing this claim for refund of 
(i.e., month, quarter, or year) for which the liability exists. For       penalty. 
individual or business income tax liabilities, write the tax year covered 
by the return.                                                            Step 4: Tell us the amount of the refund 
Step 2: Tell us the penalty for which you are                             Enter the total amount of the refund of penalty you are claiming.
requesting a refund
                                                                          Step 5: Sign below
Check one of the following penalty types:
• Secure Choice Penalty                                                   This form cannot be processed unless it is signed by the owner, 
                                                                          officer, or other person authorized to sign the form.
• Late payment penalty
• Late filing/nonfiling penalty
• Late estimated payment penalty
• No signature penalty

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