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EFO00127p2
05-27-2009 sales tax refund Claim Instructions
Use Form TCR to claim a refund of Idaho sales or use time you paid the tax to the Tax Commission. In the area
tax. marked "Description of Refund Claimed," you should
include the invoice number and date, customer's name,
I. General InformatIon and amount of tax that's financed and was or will be
written off as a bad debt on your income tax return. Also,
1. Enter your federal Employer Identification Number indicate the tax year of your income tax return on which
(EIN) if you're a sole proprietor (with employees), the bad debt adjustment was or will be taken. Include
partnership, limited liability company, S-corporation, or copies of appropriate schedules, invoices, and supporting
corporation. documents showing the bad debt adjustment. For more
information on bad debts, see Idaho Sales & Use Tax
1a. Enter your Social Security number if you're an Administrative Rule 63.
individual not in business or if you're a sole proprietor.
For sole proprietors, we require your Social Security Box B - Bookkeeping errors: If you have an invoice
number even if you have a federal Employer Identification that shows the bookkeeping error, please attach a copy of
Number (EIN). it. If you don't have an invoice of the error, please attach
copies of figures as reported and as they should have
2. Enter your number if you have a withholding, sales, been reported. For more information, see Idaho Sales &
or use tax permit number with the Idaho State Tax Use Tax Administrative Rule 117.
Commission.
If you're a buyer who's applying for a refund for a
3. If you're an individual not in business or a sole motor vehicle or the category of "other," you must
proprietor, enter your legal name. If you're not an first try to get a refund from the seller. If the refund
individual or a sole proprietor, enter the EXACT name request is $100 or more, you may apply to the tax
of your business under which the federal Employer Commission for a refund only if the seller refuses in
Identification Number (EIN) was issued. writing to refund the tax, or you provide proof that
you can't get the refund from the seller.
3a. If your business operates under a name other than
your personal name or legal business name, enter its Box C - motor vehicle: If you paid tax in error on a motor
"doing business as" (DBA) name. vehicle or trailer purchase, check this box. Explain your
request and attach a copy of the receipt showing the tax
4. Enter your mailing address. you paid. Enclose any proof showing the tax wasn't due
or, if you paid tax to another state, attach proof of the tax
5. Enter your city, state, and zip code. payment.
6. Enter the name and telephone number of the person Box D - other: Attach all documents that support your
to be contacted for more information about your refund refund claim.
request. If this person is not you, please attach a Power
of Attorney. Enter the total amount of the refund you're requesting.
Sign and date this form. Remember to attach any
II. DetaIls of refunD ClaIm required documents.
Check the box that best describes the type of refund you If you need help with this form, call the tax
are claiming. The Tax Commission will review all refund Commission at 334-7660 in the Boise area or (800)
claims. 972-7660 toll free.
Box a - Bad debts: If you wrote off bad debts for sales mail to: Idaho State Tax Commission
tax, you can claim a refund or credit for them in the month PO Box 36
you made the bad debt adjustment on your books, or Boise ID 83722-0410
you can make your claim within three years from the
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