§ 6365. Definitions and special rules (a) State

For purposes of this subchapter, the term "State" includes the District of Columbia. (b) Governor

For purposes of this subchapter the term "Governor" includes the Mayor of the District of Columbia.

(c) Application of subchapter

Whenever this subchapter begins to apply, or ceases to apply, to any State tax on any January 1

(1) except as provided in paragraph (2), such change shall apply to taxable years beginning on or after such date, and

(2) for purposes of chapter 24, such change shall apply to wages paid on or after such date.

(Added Pub. L. 92-512, title II, § 202(a), Oct. 20, 1972, 86 Stat. 944, and amended Pub. L. 94-455, title XIX, § 1906(a)(21), Oct. 4, 1976, 90 Stat. 1826; Pub. L. 97-248, title III, §§ 307(a)(8), 308(a), Sept. 3, 1982, 96 Stat. 589, 591.)

AMENDMENTS

1982-Subsec. (c)(2). Pub. L. 97-248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (c)(2) is amended by inserting “, interest, dividends, and patronage dividends" before "paid on or after such date". Section 102(a), (b) of Pub. L. 98-67, title I. Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301-308) of Pub. L. 97-248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 (this title) shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1976-Subsec. (b). Pub. L. 94-455 substituted "Mayor" for "Commissioner" of the District of Columbia.

§ 6401. Amounts treated as overpayments

(a) Assessment and collection after limitation period. The term "overpayment" includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto.

(b) Excessive credits

If the amount allowable as credits under sections 31 (relating to tax withheld on wages) and 39 (relating to certain uses of gasoline, special fuels, and lubricating oil), and 43 (relating to earned income credit), exceeds the tax imposed by subtitle A (reduced by the credits allowable under subpart A of part IV of subchapter A of chapter 1, other than the credits allowable under sections 31, 39, and 43), the amount of such excess shall be considered an overpayment. For purposes of the preceding sentence, any credit allowed under paragraph (1) of section 32 (relating to withholding of tax on nonresident aliens and on foreign corporations) to a nonresident alien individual for a taxable year with respect to which an election under section 6013(g) or (h) is in effect shall be treated as an amount allowable as a credit under section 31.

(c) Rule where no tax liability

An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid. (Aug. 16, 1954, ch. 736, 68A Stat. 791; June 21, 1965, Pub. L. 89-44, title VIII, § 809(d)(6), 79 Stat. 168; Dec. 30, 1969, Pub. L. 91-172, title III, § 331(c), 83 Stat. 598; May 21, 1970, Pub. L. 91-258, title II, § 207(d)(1), 84 Stat. 248; Mar. 29, 1975, Pub. L. 94-12, title II, § 204(b)(1), 89 Stat. 31; Oct. 4, 1976, Pub. L. 94-455, title VII, § 701(f)(2), (3), 90 Stat. 1580; Nov. 6, 1978, Pub. L. 95-600, title VII, § 701(u)(15)(D), 92 Stat. 2919; Nov. 9, 1978, Pub. L. 95-618, title III, § 301(c)(2), 92 Stat. 3199; Apr. 1, 1980, Pub. L. 96-222, title I, § 103(a)(2)(B)(iv), 94 Stat. 209; Apr. 2, 1980, Pub. L. 96-223, title II, § 223(b)(2), 94 Stat. 266; Sept. 3, 1982, Pub. L. 97-248, title III, §§ 307(a)(9), 308(a), 96 Stat. 589, 591.)

AMENDMENTS

1982-Subsec. (b). Pub. L. 97-248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (b) is amended by inserting ", interest, dividends, and patronage dividends" after "tax withheld on wages". Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301-308) of title III of Pub. L. 97-247 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 (this title) shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1980-Subsec. (d). Pub. L. 96-223 struck out subsec. (d), which had made a cross reference to section 46(a)(9)(C) for a rule allowing a refund for excess investment credit attributable to solar or wind energy property.

Pub. L. 96-222 substituted "46(a)(9)(C)" for "46(a)(10)(C)".

1978-Subsec. (b). Pub. L. 95-600, added provisions relating to credit to a nonresident alien individual. Subsec. (d). Pub. L. 95-618 added subsec. (d). 1976-Subsec. (b). Pub. L. 94-455 substituted wages) and" and "lubricating oil), and" for "wages),” and “lubricating oil),", respectively; and pars. (2) and (3) made the identical change: striking out "and 667(b) (relating to taxes paid by certain trusts)" following "(relating to earned income credit)".

1975-Subsec. (b). Pub. L. 94-12 inserted "43 (relating to earned income credit)," preceding "and 667(b)" and substituted ", 39, and 43" for “and 39".

1970-Subsec. (b). Pub. L. 91-258 inserted reference to credits under section 39 relating to certain uses of special fuels.

1969 Subsec. (b). Pub. L. 91-172 struck out "under sections 31 and 39" following "Excessive credits" in subsec. (b) heading and inserted in the text reference to section 667(b) (relating to taxes paid by certain trusts).

1965-Subsec. (b). Pub. L. 89-44 substituted "Excessive credits under sections 31 and 39" for "Excessive withholding" as the subsec. heading and expanded the subsec. to include credits under section 39.

EFFECTIVE DATE OF 1980 AMENDMENTS Amendment by Pub. L. 96-223 applicable to qualified investment for taxable years beginning after Dec. 31, 1979, see section 223(b)(3) of Pub. L. 96-223, set out as a note under section 46 of this title.

Amendment by Pub. L. 96-222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95-600, to which such amendment relates, see section 201 of Pub. L. 96-222, set out as a note under section 43 of this title.

EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95-600, to the extent amendment relates to chapter 1 or 5 of this title, applicable to taxable years ending on or after Dec. 31, 1975, and, to the extent amendment relates to wage withholding under chapter 24 of this title, applicable to remuneration paid on or after the first day of the first month which begins more than 90 days after Nov. 6, 1978, see section 701(u)(15)(E) of Pub. L. 95-600, set out as a note under section 6013 of this title.

EFFECTIVE DATE OF 1976 Amendment Amendment by Pub. L. 94-455 applicable to distributions made in taxable years beginning after Dec. 31, 1975, see section 701(h) of Pub. L. 94-455, set out as a note under section 667 of this title.

EFFECTIVE DATE OF 1975 Amendment Amendment by Pub. L. 94-12 applicable to taxable years beginning after Dec. 31, 1974, see section 209(b) of Pub. L. 94-12, as amended, set out as a note under section 43 of this title.

EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1969 Amendment Amendment by Pub. L. 91-172 applicable to taxable years beginning before Jan. 1, 1970, see section 331(d) of Pub. L. 91-172, set out as a note under section 665 of this title.

EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a note under section 6420 of this title.

CROSS REFERENCES

Civil actions for refund, see section 7422 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 45, 6514 of this title.

§ 6402. Authority to make credits or refunds (a) General rule

In the case of any overpayment, the Secretary, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed thereon, against any liability in respect of an internal revenue tax on the part of the person who made the overpayment and shall, subject to subsection (c), refund any balance to such person.

(b) Credits against estimated tax

The Secretary is authorized to prescribe regulations providing for the crediting against the estimated income tax for any taxable year of the amount determined by the taxpayer or the Secretary to be an overpayment of the income tax for a preceding taxable year.

(c) Offset of past-due support against overpayments

The amount of any overpayment to be refunded to the person making the overpayment shall be reduced by the amount of any past-due support (as defined in section 464(c) of the Social Security Act) owed by that person of which the Secretary has been notified by a State in accordance with section 464 of the Social Security Act. The Secretary shall remit the amount by which the overpayment is so reduced to the State to which such support has been assigned and notify the person making the overpayment that so much of the overpayment as was necessary to satisfy his obligation for past-due support has been paid to the State. This subsection shall be applied to an overpayment prior to its being credited to a person's future liability for an internal revenue tax. (Aug. 6, 1954, ch. 736, 68A Stat. 791; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13) (A), (K), 90 Stat. 1834, 1835; Aug. 13, 1981, Pub. L. 97-35, title XXIII, § 2331(c), 95 Stat. 861.)

REFERENCES IN TEXT

Section 464 of the Social Security Act, referred to in subsec. (c), is classified to section 664 of Title 42, The Public Health and Welfare.

AMENDMENTS

1981-Subsec. (a). Pub. L. 97-35, § 2331(c)(1), added reference to subsec. (c) of this section.

Subsec. (c). Pub. L. 97-35, § 2331(c)(2), added subsec.

(c).

1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary" wherever appearing.

EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97-35 effective, except as otherwise specifically provided, on Oct. 1, 1981, see section 2336 of Pub. L. 97-35, set out as a note under section 651 of Title 42, The Public Health and Welfare.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6403, 6513, 6861 of this title.

§ 6403. Overpayment of installment

In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.

(Aug. 16, 1954, ch. 736, 68A Stat. 791.)

§ 6404. Abatements

(a) General rule

The Secretary is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which

(1) is excessive in amount, or

(2) is assessed after the expiration of the period of limitation properly applicable thereto, or

(3) is erroneously or illegally assessed.

(b) No claim for abatement of income, estate, and gift taxes

No claim for abatement shall be filed by a taxpayer in respect of any assessment of any tax imposed under subtitle A or B.

(c) Small tax balances

The Secretary is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the Secretary determines under uniform rules prescribed by the Secretary that the administration and collection costs involved would not warrant collection of the amount due.

(d) Assessments attributable to certain mathematical errors by Internal Revenue Service

In the case of an assessment of any tax imposed by chapter 1 attributable in whole or in part to a mathematical error described in section 6213(g)(2)(A), if the return was prepared by an officer or employee of the Internal Revenue Service acting in his official capacity to provide assistance to taxpayers in the preparation of income tax returns, the Secretary is authorized to abate the assessment of all or any part of any interest on such deficiency for any period ending on or before the 30th day following the date of notice and demand by the Secretary for payment of the deficiency.

(Aug. 16, 1954, ch. 736, 68A Stat. 792; Oct. 4, 1976, Pub. L. 94-455, title XII, § 1212(a), title XIX, § 1906(b)(13)(A), 90 Stat. 1712, 1834; Dec. 24, 1980, Pub. L. 96-589, § 6(b)(2), 94 Stat. 3407.)

AMENDMENTS

1980-Subsec. (d). Pub. L. 96-589 substituted "section 6213(g)(2)(A)" for "section 6213(f)(2)(A)”. 1976-Subsecs. (a), (c). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary" wherever appearing.

Subsec. (d). Pub. L. 94-455, § 1212(a), added subsec.

(d).

EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-589 effective on Oct. 1, 1979, but not applicable to proceedings under Title 11,

Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title.

EFFECTIVE DATE OF 1976 Amendment

Section 1212(b) of Pub. L. 94-455 provided that: "The amendment made by subsection (a) [enacting subsec. (d) of this section] shall apply with respect to returns filed for taxable years ending after the date of enactment of this Act [Oct. 4, 1976]."

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 6213 of this title.

§ 6405. Reports of refunds and credits

(a) By Treasury to Joint Committee

No refund or credit of any income, war profits, excess profits, estate, or gift tax, or any tax imposed with respect to public charities, private foundations, operators' trust funds, pension plans, or real estate investment trusts under chapter 41, 42, 43, or 44, in excess of $200,000 shall be made until after the expiration of 30 days from the date upon which a report giving the name of the person to whom the refund or credit is to be made, the amount of such refund or credit, and a summary of the facts and the decision of the Secretary, is submitted to the Joint Committee on Taxation.

(b) By Joint Committee to Congress

A report to Congress shall be made annually by such committee of such refunds and credits, including the names of all persons and corporations to whom amounts are credited or payments are made, together with the amounts credited or paid to each.

(c) Tentative adjustments

Any credit or refund allowed or made under section 6411 shall be made without regard to the provisions of subsection (a) of this section. In any such case, if the credit or refund, reduced by any deficiency in such tax thereafter assessed and by deficiencies in any other tax resulting from adjustments reflected in the determination of the credit or refund, is in excess of $100,000, there shall be submitted to such committee a report containing the matter specified in subsection (a) at such time after the making of the credit or refund as the Secretary shall determine the correct amount of the tax.

(d) Refunds attributable to certain disaster losses

If any refund or credit of income taxes is attributable to the taxpayer's election under section 165(h) to deduct a disaster loss for the taxable year immediately preceding the taxable year in which the disaster occurred, the Secretary is authorized in his discretion to make the refund or credit, to the extent attributable to such election, without regard to the provisions of subsection (a) of this section. If such refund or credit is made without regard to subsection (a), there shall thereafter be submitted to such Joint Committee a report containing the matter specified in subsection (a) as soon as the Secretary shall determine the correct amount of the tax for the taxable year for which the refund or credit is made.

(e) Qualified State individual income taxes

For purposes of this section, a refund or credit made under subchapter E of chapter 64 (relating to Federal collection of qualified State individual income taxes) for a taxable year shall be treated as a portion of a refund or credit of the income tax for that taxable year. (Aug. 16, 1954, ch. 736, 68A Stat. 792; Aug. 29, 1972, Pub. L. 92-418, § 2(b), 86 Stat. 657; Oct. 20, 1972, Pub. L. 92-512, title II, § 203(a), 86 Stat. 944; Oct. 4, 1976, Pub. L. 94-455, title XII, § 1210(a), (b), title XIX, § 1906(b)(13)(A), 90 Stat. 1711, 1834; Feb. 10, 1978, Pub. L. 95-227, § 4(d)(3), 92 Stat. 23.)

AMENDMENTS

1978-Subsec. (a). Pub. L. 95-227 added provisions relating to applicability to public charities, operators' trust funds, or real estate investment trusts, and references to chapters 41 and 44.

1976-Subsec. (a). Pub. L. 94-455, § 1210(a), included reference to any tax imposed with respect to private foundations and pensions under chapters 42 and 43, substituted $200,000 for $100,000 and struck out "or his delegate" following "Secretary".

Subsec. (c). Pub. L. 94-455, §§ 1210(b), 1906(b)(13)(A), substituted $200,000 for $100,000 and struck out "or his delegate" following "Secretary". Subsec. (d). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary" wherever appearing.

1972-Subsec. (d). Pub. L. 92-418 added subsec. (d). Subsec. (e). Pub. L. 92-512 added subsec. (e).

EFFECTIVE DATE OF 1978 AMENDMENT

Amendment by Pub. L. 95-227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95-227, set out as an Effective Date note under section 192 of this title.

EFFECTIVE DATE OF 1976 AmendmenT

Section 1210(d)(1) of Pub. L. 94-455 provided that: "The amendments made by subsections (a) and (b) [amending subsecs. (a) and (c) of this section] shall take effect on the date of enactment of this Act [Oct. 4, 1976], except that such amendments shall not apply with respect to any refund or credit with respect to which a report has been made before the date of enactment of this Act [Oct. 4, 1976] under subsection (a) or (c) of section 6405 of the Internal Revenue Code of 1954."

EFFECTIVE DATE OF 1972 Amendment

the internal revenue laws and the allowance or non-allowance by the Secretary of interest on any credit or refund under the internal revenue laws shall not, except as provided in subchapters C and D of chapter 76 (relating to the Tax Court), be subject to review by any other administrative or accounting officer, employee, or agent of the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 792; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

Section 2(c) of Pub. L. 92-418 provided in part that: "The amendment made by subsection (b) [amending this section] shall apply with respect to refunds or credits made after July 1, 1972."

CROSS REFERENCES

Conditions to allowance in the case of alcohol and tobacco taxes.

Pub. L. 97-424, title V, § 515(b)(14), Jan. 6, 1983, 96 Stat. 2182, struck out item 6424, “Lubricating oil used for certain nontaxable purposes".

1982-Pub. L. 97-248, title II, § 280(c)(2)(H), Sept. 3, 1982, 96 Stat. 565, struck out item 6426, "Refund of aircraft use tax where plane transports for hire in foreign air commerce".

Pub. L. 97-248, title III, §§ 307(a)(13), 308(a), Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, item 6413 is amended by substituting "taxes under subtitle C" for "employment taxes". Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301-308) of title III of Pub. L. 97-248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 (this title) shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1981-Pub. L. 97-34, title I, § 101(b)(2)(A), Aug. 13, 1981, 95 Stat. 183, substituted "1981 rate reduction tax credit" for "Refund of 1974 individual income taxes" in item 6428.

1980-Pub. L. 96-499, title XI. § 1131(a)(2), Dec. 5, 1980, 94 Stat. 2693, added item 6429.

1978-Pub. L. 95-618, title II, § 233(b)(2)(B), Nov. 9, 1978, 92 Stat. 3191, substituted in item 6424 “used for certain nontaxable purposes" for "not used in highway motor vehicles".

Pub. L. 95-600, title V, § 504(b)(1)(B), Nov. 6, 1978, 92 Stat. 2881, added “and refund" following "carryback" in item 6411.

1976-Pub. L. 94-455, title XIX, § 1906(b)(7), Oct. 4, 1976, 90 Stat. 1834, struck out item “6417. Coconut and palm oil".

1975-Pub. L. 94-12, title I, § 101(c), Mar. 29, 1975, 89 Stat. 28, added item 6428.

1970-Pub. L. 91-258, title II, § 206(d)(4), 207(d)(12), May 21, 1970, 84 Stat. 246, 249, added items 6426 and 6427.

1968-Pub. L. 90-364, title I, § 103(e)(9), June 28, 1968, 82 Stat. 264, inserted item 6425.

1958-Pub. L. 85-323, § 2, Feb. 11, 1958, 72 Stat. 10, inserted item 6423.

1956-Act Apr. 2, 1956, ch. 160, § 4(c), 70 Stat. 91, inserted item "6420", and renumbered former item "6420. Cross references" as item "6421".

Act June 29, 1956, ch. 462, title II, § 208(c)(4), 70 Stat. 397, inserted item "6421" and renumbered former item "6421. Cross references" as item "6422".

§ 6411. Tentative carryback and refund adjustments (a) Application for adjustment

A taxpayer may file an application for a tentative carryback adjustment of the tax for the prior taxable year affected by a net operating loss carryback provided in section 172(b), by an investment credit carryback provided in section 46(b), by a work incentive program carryback provided in section 50A(b), by a new employee credit carryback provided in section 53(b), by a research credit carryback provided in section 44F(g)(2)1 by an employee stock ownership credit carryback provided by section 44G(b)(2), or by a capital loss carryback provided in section 1212(a)(1), from any taxable year. The application shall be verified in the manner prescribed by section 6065 in the case of a return of such taxpayer, and shall be filed, on or after the date of filing of the return for the taxable year of the net operating loss, net capital loss, unused investment credit, unused work incentive program credit, unused new employee

'So in original. Probably should be followed by a comma.

credit, unused research credit, or unused employee stock ownership credit, from which the carryback results and within a period of 12 months from the end of such taxable year (or, with respect to any portion of an investment credit carryback, a work incentive program carryback, a new employee credit carryback, a research credit carryback, or employee stock ownership credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback (or, in the case of a work incentive program carryback, to an investment credit carryback, or, in the case of a new employee credit carryback, to an investment credit carryback or a work incentive program carryback, or, in the case of a research credit carryback, to an investment credit carryback, a work incentive program carryback, or a new employee credit carryback, or, in the case of an employee stock ownership credit carryback, to an investment credit carryback, a new employee credit carryback or a research and experimental credit carryback) from a subsequent taxable year, within a period of 12 months from the end of such subsequent taxable year), in the manner and form required by regulations prescribed by the Secretary. The application shall set forth in such detail and with such supporting data and explanation as such regulations shall require

(1) The amount of net operating loss, net capital loss, unused investment credit, unused work incentive program credit, unused new employee credit, unused research credit, or unused employee stock ownership credit;

(2) The amount of the tax previously determined for the prior taxable year affected by such carryback, the tax previously determined being ascertained in accordance with the method prescribed in section 1314(a);

(3) The amount of decrease in such tax, attributable to such carryback, such decrease being determined by applying the carryback in the manner provided by law to the items on the basis of which such tax was determined;

(4) The unpaid amount of such tax, not including any amount required to be shown under paragraph (5);

(5) The amount, with respect to the tax for the taxable year immediately preceding the taxable year from which the carryback is made, as to which an extension of time for payment under section 6164 is in effect; and

(6) Such other information for purposes of carrying out the provisions of this section as may be required by such regulations. An application under this subsection shall not constitute a claim for credit or refund.

(b) Allowance of adjustments

Within a period of 90 days from the date on which an application for a tentative carryback adjustment is filed under subsection (a), or from the last day of the month in which falls the last date prescribed by law (including any extension of time granted the taxpayer) for filing the return for the taxable year of the net operating loss, net capital loss, unused investment credit, unused work incentive program