Franchise Tax Refunds

All taxpayers must provide the following information when requesting a refund of taxes paid in error directly from the Comptroller's office:

  • amended report
    • write "AMENDED REFUND" at the top of each page if the amendment results in an overpayment
    • write "AMENDED RAR REFUND" if the amendment is an overpayment due to a Revenue Agent Report (RAR) adjustment,
  • signed letter stating fully and in detail the reason for the amended return,
  • taxpayer name and number,
  • Form 01-137, Power of Attorney (PDF) or other written authorization, if being represented by an authorized agent,
  • final RAR date, if applicable, and
  • date of claim postmarked within the statute of limitations

Send franchise tax amended reports to:

Mailing address:

Texas Comptroller of Public Accounts
P.O. Box 149348
Austin, TX 78774-9348

Delivery address:

Texas Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774-0100

For refund information related to Franchise Tax, please call 800-531-5441, ext. 3-4402.