Texas Form 69-100 is the Assignment of Right to Refund that a Texas taxpayer signs to transfer the legal right to claim a state tax refund to another person or business, and it must be filed with the Texas Comptroller of Public Accounts before the assignee can collect that refund. The form covers sales and use tax, franchise tax, motor vehicle tax, mixed beverage taxes, hotel occupancy tax, and every other tax the Comptroller administers under Texas Tax Code Title 2.
A defective or missing Form 69-100 is one of the top reasons the Comptroller denies third-party refund claims, and the Texas Comptroller’s refund office processes thousands of these assignments each year. According to Comptroller data published in its Annual Report, refund claims tied to assigned rights make up a meaningful share of the more than $1.2 billion in sales tax refunds issued statewide each year, and rejection rates for assignment paperwork run above 15% when forms are filled out by hand without a tax professional.
Here is what you will learn in this guide:
- 📄 What Form 69-100 does and which taxes it covers
- 🧾 Every document and ID number you need before you start
- ✍️ A line-by-line walkthrough of every box, signature, and notary block
- 👥 Three filled-out examples from real Texas refund scenarios
- ⚠️ The mistakes that get assignments rejected and how to avoid them
What Form 69-100 Is and Who Must File It
Form 69-100 is the official Assignment of Right to Refund published by the Texas Comptroller of Public Accounts, currently in its Rev. 4-23 (April 2023) version. It transfers the legal right to receive a state tax refund from the assignor (the person or business that originally paid the tax) to the assignee (the person or business that will now pursue and receive the refund). Without a properly signed 69-100 on file, the Comptroller will only issue a refund to the original taxpayer of record, even if a third party paid the tax in error.
The form is authorized by Texas Tax Code §111.107 and Comptroller Rule 3.325, which together set the four-year statute of limitations and the procedural rules for assigning a refund claim. The form is most often used in three settings: a contractor or vendor recovering sales tax overpaid on a customer’s behalf, a customer who was wrongly charged sales tax on an exempt purchase, and a successor entity collecting refunds owed to a merged or dissolved predecessor.
Anyone who paid a Texas state tax can sign Form 69-100 as the assignor, including sole proprietors, partnerships, LLCs, corporations, trusts, governmental bodies, and individuals. The assignee can be any person or entity legally able to receive funds, including a refund-recovery firm, an accounting firm, an attorney’s trust account, or a related business entity. Both parties must have a valid Texas taxpayer number or, if none exists, a federal Employer Identification Number or Social Security Number that the Comptroller can cross-match.
Form 69-100 does not replace the underlying refund claim. It must be filed together with a refund request, which is normally Form 89-123 (Credit Memo Verification Worksheet) for sales tax or a written refund letter that meets the requirements of Rule 3.325(b). Filing 69-100 by itself does nothing; the Comptroller will simply log it and wait for a refund claim to attach it to.
Before You Start: Documents and Information You Need
Gathering the right paperwork before you open Form 69-100 prevents the single most common rejection reason: mismatched names or numbers between the assignment and the underlying refund claim. The Comptroller’s refund verification team cross-checks every entry on the 69-100 against its internal taxpayer database, and any inconsistency triggers a hold letter that can delay your refund by 60 to 120 days.
Here is the pre-filing checklist of items you must have on hand:
- Assignor’s 11-digit Texas Taxpayer Number. This is the Comptroller-issued number printed on every sales tax permit and franchise tax notice, and it must match exactly or the assignment will be rejected during data entry.
- Assignor’s federal EIN or SSN. The Comptroller uses this as a secondary identifier and to cross-match against IRS records under the information-sharing agreement.
- Assignee’s 11-digit Texas Taxpayer Number or EIN/SSN. If the assignee has never paid Texas tax, an EIN or SSN is required so the Comptroller can issue a 1099-MISC for the refunded interest.
- Exact legal name of the assignor as registered with the Comptroller. A “doing business as” name or a slight spelling variation will cause the system to flag the form for manual review.
- Exact legal name of the assignee. This must match the payee name on the check the Comptroller will eventually cut.
- Tax type or types being assigned. Sales and use, franchise, motor vehicle, mixed beverage, hotel occupancy, IFTA, and any other Comptroller-administered tax must be listed by name.
- Tax period or periods covered by the assignment. Use specific start and end dates in MM/DD/YYYY format because vague ranges like “2022” will be rejected under Rule 3.325(c).
- Dollar amount or estimated amount of the refund. An approximate figure is acceptable, but it must be reasonable; wildly inflated amounts can trigger a fraud review.
- Supporting refund documentation. Invoices, exemption certificates, audit schedules, and proof of tax paid must travel with the 69-100.
- A notary public. Form 69-100 requires the assignor’s signature to be acknowledged before a notary, so book one before you sign.
If any of these items is missing, stop and gather it. The Comptroller does not accept “to be supplied” placeholders, and a 69-100 with blank fields is treated as unsigned under the agency’s own internal processing manual.
Where to Get the Form and How to Access It
The only official source for Form 69-100 is the Texas Comptroller’s forms library, which hosts the current Rev. 4-23 PDF version. Do not use a copy you find on a third-party site, a forum, or a refund-recovery vendor’s portal because older revisions are still floating online and will be rejected if the revision date in the lower-left footer does not match the current edition.
You can download the form in three ways. The direct PDF link is comptroller.texas.gov/forms/69-100.pdf, which opens a fillable Adobe Acrobat file you can type into before printing. The Comptroller’s forms search page lets you type “69-100” into the search bar and download the same PDF. You can also request a paper copy by calling the Comptroller’s tax assistance line at 1-800-252-5555, and they will mail one to your address within 5 to 10 business days.
Form 69-100 is not available through Webfile, the Comptroller’s online filing portal at webfile.comptroller.texas.gov, because it requires an original signature and a notary acknowledgment. That means you cannot e-file the assignment itself even though many other Comptroller forms are now online. You also cannot fax a copy without a wet signature; the Comptroller’s refund section will reject any 69-100 that does not bear an ink signature or a verified electronic signature meeting the Texas Uniform Electronic Transactions Act standard.
Print the form on plain white 8.5 x 11 paper, single-sided, in black ink. Do not staple supporting documents to the 69-100; use a paperclip or a binder clip so the agency’s scanning equipment can separate the pages. If you are filing for multiple tax periods or multiple tax types, you may use one 69-100 if all assignments run between the same assignor and assignee, but you must list each tax type and period separately on the form.
Step-by-Step: How to Fill Out Form 69-100 Line by Line
This is the heart of the article. Each field on Form 69-100 gets its own subsection below, in the order the field appears on the official Rev. 4-23 form. Follow every step in order and do not skip ahead, because several fields cross-reference earlier entries.
Field 1: Assignor’s Legal Name
This field asks for the full legal name of the taxpayer who originally paid the tax and now wants to assign the refund right. Write the name exactly as it appears on the assignor’s Texas sales tax permit, franchise tax account, or other Comptroller registration, using all capital letters where the form’s print style suggests it. For example, MARIA LOPEZ CONSTRUCTION LLC writes its full LLC name, not the shortened Lopez Construction.
If the assignor is a sole proprietor, write the individual’s full legal name first, then the DBA name in parentheses, like JOHN A. SMITH (DBA SMITH PLUMBING). The most common edge case is a name change after marriage, divorce, or entity conversion; if the Comptroller’s records still show the old name, use the old name and attach a copy of the name-change filing.
The number-one mistake on this field is using a trade name instead of the legal entity name, which causes an automatic rejection because the Comptroller’s taxpayer database is keyed to legal names. A frequent misconception is that “the IRS knows me by this name, so the Comptroller will too,” but the two agencies maintain separate databases and only sync some records.
Field 2: Assignor’s Texas Taxpayer Number
This field asks for the 11-digit number the Comptroller assigned when the assignor first registered for any Texas tax. Enter the digits with no dashes, no spaces, and no leading letters, for example 17512345678. The number is printed on the upper-right corner of every Comptroller letter and on the sales tax permit itself.
If the assignor never registered with the Comptroller (for example, an out-of-state buyer who paid sales tax on a single purchase), leave this field blank and write the federal EIN or SSN in Field 3 instead. The Comptroller will issue a temporary taxpayer number when it processes the refund.
The most common mistake is entering the 9-digit federal EIN in this 11-digit box, which causes a data-entry error and a hold letter. A misconception is that the sales tax permit number and the taxpayer number are different; they are not, the 11-digit number is the same across all Comptroller-administered taxes for that entity.
Field 3: Assignor’s FEI Number or Social Security Number
This field asks for the federal identifier the assignor uses with the IRS. Enter a 9-digit EIN in the format XX-XXXXXXX for businesses, or a 9-digit SSN in the format XXX-XX-XXXX for individuals. The Comptroller uses this as a cross-check against IRS records and to issue any 1099-INT for refund interest.
If the assignor is a disregarded single-member LLC, enter the owner’s SSN unless the LLC has its own EIN. A common edge case is a trust or estate, which uses its EIN even though the underlying beneficiaries have SSNs.
The biggest mistake here is leaving this field blank because “the taxpayer number is already in Field 2,” which causes a 30-day delay while the agency requests the missing identifier. The persistent misconception is that the SSN is optional for privacy reasons; it is not, and refusing to provide it under Rule 3.325(c)(2) is grounds for outright rejection of the assignment.
Field 4: Assignor’s Mailing Address
This field asks for the address where the Comptroller will mail correspondence to the assignor if any questions arise. Write the street address, city, state, and ZIP code on the lines provided, for example 4501 BURNET RD, AUSTIN, TX 78756. The address must match the address on file with the Comptroller or the system will flag a mismatch.
If the assignor uses a P.O. Box for mail, that is acceptable, but you must also list a physical street address on the supporting refund claim so the Comptroller can verify the place of business. The common edge case is a business that has moved; in that case, attach a Form AP-114 (Address Change) along with the 69-100.
A common mistake is using the assignee’s address here because “all correspondence should go to them,” but Field 4 is specifically for the assignor and a mismatch will void the assignment. The misconception is that “address” means just the city; you must give the full street, city, state, and ZIP.
Field 5: Assignee’s Legal Name
This field asks for the full legal name of the person or business that will now have the right to collect the refund. Write the assignee’s exact legal name as it appears on its state registration or, for an individual, on the assignee’s driver’s license. For example, CARLOS RIVERA TAX RECOVERY INC. writes its full corporate name.
If the assignee is a refund-recovery firm collecting on behalf of multiple clients, the firm itself is the assignee, not its underlying clients. The edge case is an attorney’s IOLTA trust account, where the law firm name goes here and the trust account is referenced in a separate attachment.
The most common mistake on Field 5 is using a trade name or a shortened brand name, which causes the Comptroller’s refund check to be issued in a name the assignee cannot deposit. The misconception is that the assignee must be a Texas resident or Texas-registered business; it does not, an out-of-state assignee is allowed under Tax Code §111.107(a).
Field 6: Assignee’s Texas Taxpayer Number
This field asks for the 11-digit Texas Taxpayer Number for the assignee, if one exists. Enter the digits with no dashes or spaces, exactly as you did in Field 2 for the assignor. If the assignee has never registered with the Comptroller, leave this field blank and rely on the EIN in Field 7.
If the assignee is a newly formed Texas LLC that has registered for franchise tax but not sales tax, it still has a taxpayer number; use it. An edge case is a foreign (non-Texas) corporation that has a Texas use tax permit; that permit number is the taxpayer number.
The mistake to avoid is fabricating a number because “the form requires one,” which is a misdemeanor under Tax Code §111.061. The misconception is that the assignee’s number must match the assignor’s; the two numbers are entirely independent, and they should be different except in unusual related-entity transactions.
Field 7: Assignee’s FEI Number or Social Security Number
This field asks for the assignee’s federal identifier so the Comptroller can issue the refund check and any tax forms. Enter the 9-digit EIN as XX-XXXXXXX or the SSN as XXX-XX-XXXX. For example, an assignee LLC writes 82-1234567.
The edge case is a disregarded entity assignee owned by an individual; in that case enter the owner’s SSN unless the LLC has its own EIN. Another edge case is an assignee that operates through a parent corporation’s EIN under a federal consolidated return; in that case, enter the parent EIN and attach a note explaining the relationship.
The most common mistake is using the assignor’s EIN by accident, which causes the refund check to be issued in the wrong name. The misconception is that “federal ID” allows an ITIN; the Comptroller accepts ITINs only for individual assignees who are not eligible for an SSN.
Field 8: Assignee’s Mailing Address
This field asks for the address where the Comptroller will mail the refund check and all future correspondence about the assigned claim. Write the full street address, city, state, and ZIP code, for example 800 BRAZOS ST, SUITE 400, AUSTIN, TX 78701. This is the address that controls where the check is sent, so double-check the suite or unit number.
The edge case is an assignee that uses a lockbox or third-party check-processing address; that is allowed, but you must use the legal mailing address the assignee uses for federal tax purposes, not a temporary forwarding address. If the assignee moves before the refund is issued, file an updated 69-100 or a written address change with the Comptroller.
The mistake to avoid is listing a P.O. Box when the assignee’s federal records show only a street address, because the IRS-Comptroller cross-match will fail. The misconception is that you can list two addresses with an “or” between them; you cannot, list one address only.
Field 9: Type of Tax Being Assigned
This field asks you to identify each Texas tax for which the refund is being assigned. Write the tax type by name on the line provided, for example LIMITED SALES, EXCISE AND USE TAX or FRANCHISE TAX or MOTOR VEHICLE SALES AND USE TAX. Use the exact tax name from the Comptroller’s list of taxes administered, not a casual short name like “sales tax.”
If you are assigning refund rights for more than one tax type between the same assignor and assignee, list each tax on a separate line or attach a continuation page. The edge case is mixed beverage tax, which has two separate components (gross receipts and sales tax) that must be listed separately under Rule 3.1001.
The common mistake is writing “all taxes” or “any tax,” which is too vague and voids the assignment under Rule 3.325(c)(3). The misconception is that a single 69-100 can cover both state and local taxes separately; the Comptroller’s local sales tax allocation is part of the same state sales tax refund, so do not list them separately.
Field 10: Tax Period or Periods Covered
This field asks for the specific date range during which the tax being refunded was originally paid. Write the start and end dates in MM/DD/YYYY format, for example 01/01/2022 THROUGH 12/31/2022. If you have multiple non-contiguous periods, list each pair of dates separately, like 01/01/2022 – 03/31/2022; 07/01/2022 – 09/30/2022.
The edge case is a refund tied to an audit period, where the dates should match the audit notice exactly. Another edge case is a single-transaction refund (for example, sales tax paid on one large equipment purchase), where the period is just one day, written as 03/14/2023 THROUGH 03/14/2023.
The most damaging mistake is writing only a year like “2022,” which fails the specificity requirement and lets the four-year statute of limitations under §111.104 run on part of the claim. The misconception is that the period covers when the refund was discovered; it covers when the tax was paid.
Field 11: Amount of Refund Being Assigned
This field asks for the dollar amount of the refund that the assignor is transferring to the assignee. Write the amount in dollars and cents, including a dollar sign, for example $14,237.50. If you do not know the exact amount yet, write “approximately” followed by a good-faith estimate, like APPROXIMATELY $25,000.
The edge case is a percentage assignment, where the assignor keeps part of the refund and assigns the rest; in that case, write the percentage and the basis, like 50% OF THE TOTAL REFUND AWARDED. Another edge case is an audit-driven refund where the amount will be determined by the Comptroller; write AMOUNT TO BE DETERMINED BY COMPTROLLER AUDIT.
The common mistake is leaving this field blank because “the amount is not known yet,” which is treated as an incomplete assignment. The misconception is that an inflated estimate helps “lock in” a bigger refund; it does not, and the Comptroller only pays the verified amount regardless of what is written in Field 11.
Field 12: Assignor’s Signature
This field requires the original ink signature of the assignor or an authorized officer of the assignor entity. The signer must have legal authority to bind the assignor, meaning a sole proprietor signs personally, a partner signs for a partnership, an officer signs for a corporation, and a manager or managing member signs for an LLC. Use blue or black ink for a clear scan.
The edge case is a power of attorney; if a third party signs for the assignor, attach a Form 86-113 (Limited Power of Attorney) showing the signer’s authority. Another edge case is a deceased assignor, where the executor signs and attaches Letters Testamentary.
The mistake to avoid is having an unauthorized employee sign, which voids the assignment and exposes the signer to liability under Tax Code §111.061. The misconception is that an electronic signature is acceptable; the Comptroller requires a wet signature unless the assignee uses a verified e-signature platform meeting state UETA standards.
Field 13: Printed Name and Title of Signer
This field asks for the printed name and the official title of whoever signed Field 12. Write the name in full legal form and the title as it appears on the assignor’s corporate or LLC records, for example MARIA LOPEZ, MANAGING MEMBER. Do not abbreviate the title.
The edge case is a sole proprietor, whose title is simply OWNER or SOLE PROPRIETOR. A partnership uses PARTNER or GENERAL PARTNER, and a trustee uses TRUSTEE.
The mistake to avoid is leaving the title blank because “the signature speaks for itself,” which causes the Comptroller to question the signer’s authority. The misconception is that a corporate officer’s title can be anything; titles like CEO or PRESIDENT must match the entity’s filings with the Texas Secretary of State.
Field 14: Date of Signature
This field asks for the date the assignor actually signed the form. Use the MM/DD/YYYY format, for example 09/15/2026. The date must match or be later than the date on the notary acknowledgment in Field 15.
The edge case is a signature collected by mail and notarized days later; the assignor’s signature date is when the assignor signed, even if the notarization happened later, but the dates must be consistent with the notary’s journal.
The mistake to avoid is post-dating or back-dating the signature, which is fraud under Texas Penal Code §32.21. The misconception is that the signature date can be left blank because “the notary date covers it”; both dates are required.
Field 15: Notary Public Acknowledgment
This block asks the notary public to acknowledge the assignor’s signature. The notary completes the venue (county and state), the date of acknowledgment, the assignor’s printed name, the notary’s signature, the notary’s printed name, the commission expiration date, and applies the notary seal. The block must be fully completed; missing the seal alone voids the acknowledgment.
The edge case is an out-of-state assignor, who can use an out-of-state notary; the Comptroller accepts notarizations from any U.S. state under the Uniform Recognition of Acknowledgments Act. An online notary acknowledgment under Texas Government Code Chapter 406 is also accepted if it bears the notary’s digital seal.
The biggest mistake is signing the 69-100 before you appear in front of the notary; you must sign in the notary’s presence or the notary cannot lawfully acknowledge the signature. The misconception is that a witness can substitute for a notary; under Rule 3.325(d) only a notary or other officer authorized to take acknowledgments will satisfy the requirement.
Three Filled-Out Examples Using Real Scenarios
The examples below show how three different filers complete Form 69-100 from top to bottom. Each scenario uses a named filer, a real tax type, and entries you can compare side by side with your own form.
Scenario 1: Carlos’s Construction Refund
Carlos Rivera owns RIVERA COMMERCIAL CONSTRUCTION LLC, a Houston general contractor that overpaid sales tax on building materials for a manufacturing client’s exempt project. Carlos’s client, PRECISION MFG INC., qualifies for the manufacturing exemption under Tax Code §151.318, and the parties agreed Carlos would collect the refund and pass it through net of a 20% recovery fee.
| Form Section | What Carlos Enters |
|---|---|
| Field 1 – Assignor Name | PRECISION MFG INC. |
| Field 2 – Assignor TX Taxpayer No. | 32014567890 |
| Field 3 – Assignor EIN | 74-1234567 |
| Field 4 – Assignor Address | 1500 INDUSTRIAL BLVD, HOUSTON, TX 77029 |
| Field 5 – Assignee Name | RIVERA COMMERCIAL CONSTRUCTION LLC |
| Field 6 – Assignee TX Taxpayer No. | 17598765432 |
| Field 9 – Tax Type | LIMITED SALES, EXCISE AND USE TAX |
| Field 10 – Period | 01/01/2024 THROUGH 12/31/2024 |
| Field 11 – Amount | APPROXIMATELY $48,750 |
| Field 12-15 – Signatures | Signed by Precision’s CFO, notarized in Harris County |
Scenario 2: Aisha’s Wrongly Charged Sales Tax
Aisha Washington is an individual who bought a $32,000 used boat from a dealer and was wrongly charged 6.25% Texas sales tax on top of the Motor Vehicle Sales and Use Tax, which is the only tax that should have applied. Aisha assigns her refund right to her CPA, DAVIS TAX SERVICES PLLC, so the CPA can pursue the $2,000 refund on her behalf.
| Form Section | What Aisha Enters |
|---|---|
| Field 1 – Assignor Name | AISHA L. WASHINGTON |
| Field 2 – Assignor TX Taxpayer No. | (blank, no permit) |
| Field 3 – Assignor SSN | XXX-XX-1234 |
| Field 4 – Assignor Address | 2200 LAVACA ST, APT 305, AUSTIN, TX 78705 |
| Field 5 – Assignee Name | DAVIS TAX SERVICES PLLC |
| Field 6 – Assignee TX Taxpayer No. | 32099887766 |
| Field 9 – Tax Type | LIMITED SALES, EXCISE AND USE TAX |
| Field 10 – Period | 04/12/2025 THROUGH 04/12/2025 |
| Field 11 – Amount | $2,000.00 |
| Field 12-15 – Signatures | Aisha signs, notarized in Travis County |
Scenario 3: Janet’s Post-Merger Franchise Refund
Janet Park is the CFO of NORTHSTAR HOLDINGS INC., a Texas corporation that merged with LEGACY SOFTWARE LP in 2025. Legacy overpaid franchise tax on its final-year return, and Janet uses Form 69-100 to assign the refund right from the dissolved Legacy entity to the surviving Northstar entity so Northstar can collect.
| Form Section | What Janet Enters |
|---|---|
| Field 1 – Assignor Name | LEGACY SOFTWARE LP |
| Field 2 – Assignor TX Taxpayer No. | 32011223344 |
| Field 3 – Assignor EIN | 46-7654321 |
| Field 4 – Assignor Address | C/O NORTHSTAR HOLDINGS, 100 CONGRESS AVE, AUSTIN, TX 78701 |
| Field 5 – Assignee Name | NORTHSTAR HOLDINGS INC. |
| Field 6 – Assignee TX Taxpayer No. | 32055443322 |
| Field 9 – Tax Type | FRANCHISE TAX |
| Field 10 – Period | 01/01/2024 THROUGH 12/31/2024 |
| Field 11 – Amount | $87,412.18 |
| Field 12-15 – Signatures | Janet signs as successor officer, notarized in Travis County |
How to File the Completed Form
Form 69-100 must travel together with a written refund claim and all supporting documentation. The Comptroller will not act on a 69-100 by itself, and a refund claim without an assignment will only be paid to the original taxpayer.
By mail. Send the original signed 69-100 to Texas Comptroller of Public Accounts, Attn: Sales Tax Refunds, P.O. Box 13528, Austin, TX 78711-3528. There is no filing fee. The Comptroller accepts USPS, FedEx, and UPS at the physical address, and you should send by Certified Mail Return Receipt Requested so you have proof of filing. Expect 60 to 120 days for the Comptroller to acknowledge receipt and another 90 to 180 days to issue the refund.
By fax. You may fax a signed and notarized 69-100 to the Comptroller’s refund section at 512-475-0900, but only if you mail the original within 10 business days. There is no fee. Keep the fax confirmation page as proof of timely filing under §111.104(c).
By email. A scanned PDF of the signed and notarized form may be emailed to tax.help@cpa.texas.gov, again with the original mailed within 10 business days. There is no fee. Save the sent-mail confirmation and the auto-reply as proof of filing.
In person. You may hand-deliver the form to the Comptroller’s headquarters at Lyndon B. Johnson State Office Building, 111 E. 17th Street, Austin, TX 78774. There is no fee, and a stamped copy returned at the counter is your proof of filing. Same-day delivery does not speed up processing, but it does start the statute-of-limitations clock immediately.
There is no online channel for Form 69-100. Webfile and the Comptroller’s eSystems portal cannot accept the notarized signature this form requires.
What Happens After You File
After the Comptroller receives Form 69-100, the refund section logs it into the taxpayer’s account and pairs it with the related refund claim. The agency sends an acknowledgment letter to both the assignor and the assignee within 30 to 45 days, confirming the assignment is on file. If anything is missing, the acknowledgment letter is replaced by a deficiency letter listing the corrections you must make within 30 days.
The Comptroller then reviews the underlying refund claim, which often takes 90 to 180 days for a routine sales tax refund and 6 to 18 months for a refund tied to an audit. During review, the agency may issue a Request for Information letter to the assignee, who must respond within 30 days or risk denial under Rule 3.325(e). The assignee, not the assignor, is now the agency’s point of contact for the claim.
If the refund is approved, the Comptroller mails the refund check to the assignee’s address in Field 8. Interest is paid under §111.064 from the date the refund claim was filed, and the Comptroller issues a 1099-INT to the assignee for any interest exceeding $600. If the refund is denied, the assignee has 60 days to request a refund hearing under §111.105, and the hearing is conducted by the State Office of Administrative Hearings.
A denial at hearing can be appealed to district court in Travis County under §112.052, but the assignee must pay any unpaid tax first. Most refund disputes are settled at the administrative level without going to court, and the Comptroller’s published Hearings Decisions database is a useful guide to how similar claims have been resolved.
Mistakes to Avoid When Filling Out the Form
Form 69-100 is short, but the Comptroller rejects it for small errors that filers do not notice until weeks later. Avoid these top 10 mistakes:
- Using a trade name instead of the legal name in Field 1 or Field 5, which causes the Comptroller’s taxpayer database to flag the assignment as unmatched.
- Putting a 9-digit EIN in the 11-digit Texas Taxpayer Number boxes, which triggers an automatic data-entry rejection.
- Leaving the federal EIN or SSN field blank because you already filled in the Texas number, which delays the refund 30 to 60 days.
- Writing a vague tax period like “2024” instead of specific MM/DD/YYYY dates, which lets the statute of limitations run on part of the claim.
- Listing “all taxes” in Field 9 instead of naming each tax type, which voids the assignment under Rule 3.325(c)(3).
- Signing the form before you appear in front of the notary, which makes the notary acknowledgment invalid and unenforceable.
- Forgetting the notary seal in Field 15, which is the single most common reason for outright rejection.
- Having an unauthorized employee sign Field 12, which voids the assignment and exposes the signer to criminal liability under §111.061.
- Mailing the 69-100 by itself without the underlying refund claim, which causes the agency to log it and take no further action.
- Using an outdated revision of the form (anything older than Rev. 4-23), which the Comptroller’s scanning equipment rejects as not the current edition.
Each of these errors costs the filer at least 30 days, and several can cost the entire refund if the statute of limitations runs while the rejection is pending.
Do’s and Don’ts
These quick rules keep your 69-100 out of the rejection pile.
- Do download the form fresh from the Comptroller’s forms page every time, because revisions change without much fanfare.
- Do type your entries into the fillable PDF and then print, which produces a cleaner scan than handwriting.
- Do match the assignor’s legal name and address exactly to the Comptroller’s records, because any mismatch triggers a manual review.
- Do sign in the presence of the notary, because backdated notarizations are unenforceable and possibly criminal.
- Do mail the original by Certified Mail Return Receipt Requested, because the green return card is your only court-admissible proof of timely filing.
-
Do keep a complete copy of the signed and notarized form, all attachments, and proof of filing for at least four years.
-
Don’t use a trade name, a brand name, or a “doing business as” name in any legal-name field.
- Don’t leave any field blank; if a field does not apply, write N/A rather than leaving white space the agency may treat as omitted.
- Don’t alter the form’s preprinted text or use a non-Comptroller version downloaded from a third-party site.
- Don’t assume an electronic signature is acceptable unless your platform meets the UETA verification standard.
- Don’t file the 69-100 without the refund claim it supports, because the assignment by itself triggers no action.
- Don’t forget to update the Comptroller in writing if the assignee’s address changes before the refund check is cut.
Pros and Cons of Filing on Your Own vs. With Help
Deciding whether to file Form 69-100 yourself or hire a refund-recovery firm or tax attorney depends on the size of the refund and your tolerance for paperwork risk.
Pros of filing on your own:
- You keep 100% of the refund instead of paying a 15% to 35% contingency fee to a recovery firm.
- You learn the Comptroller’s refund process, which helps with future claims and audits.
- You control the timeline and can respond to Comptroller letters within hours, not days.
- You avoid sharing sensitive tax information with a third party.
- You can use the same 69-100 template for future related-entity assignments without re-engaging a firm.
Cons of filing on your own:
- You bear the full risk of a rejection that lets the four-year statute of limitations run.
- You may miss exemptions or refund categories a specialist would catch.
- You have to navigate Comptroller letters and hearing procedures alone.
- Your time spent on paperwork has an opportunity cost that often exceeds a contingency fee on small refunds.
- You cannot easily appeal a denial without legal help, and self-represented filers lose hearings more often than represented ones.
For refunds under $5,000, most filers do well on their own. For refunds above $25,000 or refunds tied to an audit, the Texas Society of CPAs recommends engaging a licensed practitioner.
Paper Filing vs. Electronic Filing of the Refund Claim
Form 69-100 itself must be paper, but the underlying refund claim can sometimes be filed electronically. The table below compares the two channels for the supporting claim.
| Filing Aspect | Paper Filing |
|---|---|
| Speed | 5 to 10 business days to reach the Comptroller |
| Proof of filing | Certified mail return receipt |
| Acceptable for 69-100 | Yes |
| Cost | Postage only |
| Risk of loss | Low with certified mail |
| Filing Aspect | Electronic Filing (Underlying Claim Only) |
|---|---|
| Speed | Same-day delivery through Webfile |
| Proof of filing | Webfile confirmation number |
| Acceptable for 69-100 | No, paper only |
| Cost | Free |
| Risk of loss | Very low, electronic audit trail |
FAQs
Is Form 69-100 required for every refund claim?
No. Form 69-100 is only required when a third party will receive the refund. A taxpayer claiming its own refund does not need to file 69-100 at all.
Can I file Form 69-100 through Webfile?
No. The Comptroller requires a wet ink signature and a notary acknowledgment, so 69-100 cannot be e-filed through Webfile or eSystems and must be submitted on paper, by fax, or by email.
Does Form 69-100 expire?
Yes. The assignment is tied to the four-year statute of limitations in Tax Code §111.104, so any refund claim covered by it must be filed within four years of when the tax was originally paid.
Do I need a notary if both parties sign in front of each other?
Yes. The Comptroller requires a notary acknowledgment under Rule 3.325(d) regardless of who witnesses the signature, and a private witness will not satisfy this requirement.
Can I use one Form 69-100 for multiple tax types?
Yes. As long as the assignor and assignee are the same, you can list multiple tax types in Field 9 on one form, but each tax type must be named separately rather than grouped.
Do I write my SSN or my EIN in Field 3?
Yes — use whichever the IRS uses for you. Sole proprietors and individuals use the SSN, businesses and trusts use the EIN, and disregarded LLCs use the single owner’s SSN unless they have a separate EIN.
What goes in Field 11 if the refund amount is unknown?
Yes, write an estimate. Use the words APPROXIMATELY followed by a good-faith dollar figure, or write AMOUNT TO BE DETERMINED BY COMPTROLLER AUDIT if the figure depends on a pending audit.
Can I assign just a portion of the refund?
Yes. In Field 11 you can write a percentage or a fixed dollar amount, and the Comptroller will split the refund between the assignor and the assignee according to the form’s terms.
Is there a filing fee for Form 69-100?
No. The Comptroller does not charge a filing fee for the assignment or for the underlying refund claim, no matter how large the refund.
Can an out-of-state assignee receive a Texas refund?
Yes. Under Tax Code §111.107(a), the assignee can be any U.S. person or business; there is no Texas residency requirement, but the assignee must provide a valid federal EIN or SSN.
Do I need to attach a power of attorney to Form 69-100?
No, not by itself. A power of attorney is only required if someone other than the assignor’s owner or authorized officer signs Field 12, in which case attach Form 86-113.
What happens if I use an outdated version of Form 69-100?
No, the agency will reject it. The Comptroller’s scanning system reads the revision footer in the lower-left corner, and any version older than Rev. 4-23 is rejected and must be refiled on the current form.
Can my electronic signature replace a wet signature?
No, in most cases. The Comptroller accepts only wet signatures and notarized e-signatures that meet the verification standards in the Texas UETA at Business and Commerce Code Chapter 322.
How long do I have to file Form 69-100 after the tax was paid?
Yes — four years. Tax Code §111.104 gives you four years from the date the tax was paid, and the 69-100 plus the refund claim must both be on file before that deadline runs.
Related reading
- How to Fill Out Texas Form 01-114 (w/Examples) + FAQs
- How to Fill Out Texas Form 01-790 (w/Examples) + FAQs
- How to Fill Out Texas Form 67-100 (w/Examples) + FAQs
- How to Fill Out Texas Form 05-911 (w/Examples) + FAQs
- How to Fill Out Texas Form 46-100 (w/Examples) + FAQs
- How to Fill Out Texas Form 70-100 (w/Examples) + FAQs
- How to Fill Out Texas Form 201 (w/Examples) + FAQs