file a claim

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Accordingly, to obtain a credit or refund of an overpayment of tax by reason of a portability election under the revenue procedure, the surviving spouse (or the executor of the estate of the surviving spouse) of the decedent must file a claim for credit or refund of tax before the expiration of the limitation period in Sec.
To recover the estate tax paid, S2's executor must file a claim for credit or refund of tax by Oct.
James Fayette, the New York area dance executive far the American Guild of Musical Artists (AGMA), explains, "If you get hurt and you're still dancing, they [the Workers' Compensation Board] ask you to file a claim so that there is a history of the injury.