# Claims for Credit or Refund
> **IRS** · Final regulations. · Published 2015-07-24 · Effective 2015-07-24 · 80 FR 43949
## Document
- **Document number:** 2015-18119
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 43949
- **CFR reference:** 26 CFR 301
- **Publication date:** 2015-07-24
- **Effective date:** 2015-07-24
- **Treasury docket:** TD 9727
## Abstract

This document contains final regulations for filing a claim for credit or refund. The regulations provide guidance to taxpayers generally as to the proper place to file a claim for credit or refund. The regulations are updated to reflect changes made by the Tax Reform Act of 1976, section 1210, the Internal Revenue Service Restructuring and Reform Act of 1998, and the Community Renewal Tax Relief Act of 2000. The regulations are further updated to reflect that the IRS may prescribe additional claim forms.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/07/24/2015-18119/claims-for-credit-or-refund)
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