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Printable Form 851 San Jose California: What You Should Know

Taxpayers in the following tax areas may be eligible for the tax refund. The tax period for the refund begins on the 14th day after the date on which the customer is notified by the City that he or she is eligible for a refund. The City of San José's permit and license services offer tax payment assistance for commercial real estate owners who are not eligible to file with the City for a commercial real estate tax assessment, as well as commercial contractors and suppliers. The City allows businesses, including small businesses, to file assessments to assess their business' tax liability; however, the City cannot file the assessments for the assessment period for which the business is eligible for the tax refund. The City will notify commercial taxpayers of eligibility for the tax refund when the first bill for the assessment period after the tax refund is received. The assessment period for those eligible for a tax refund is the 14th day after the date on which the taxpayer is notified by the City that he or she is eligible for a refund. The City may also mail taxpayers an electronic statement at the same time it sends tax payment instructions to their payees. If required, all taxpayers must receive all City notices on time to be eligible for the tax refund. The IRS has not provided a specific set of procedures for processing tax exemption claims. However, each individual taxpayer should seek guidance from a tax professional to determine the appropriate way to apply the information he or she has on file for their particular situation.

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