26 CFR 301.6403-1 - Overpayment of installment.

Regulations last checked for updates: May 01, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Subpart 0 [§ 301.6401-1 - § 301.6425-1]

§ 301.6403-1 - Overpayment of installment.

If any installment of tax is overpaid, the overpayment shall first be applied against any outstanding installments of such tax. If the overpayment exceeds the correct amount of tax due, the overpayment shall be credited or refunded as provided in section 6402 and §§ 301.6402-1 to 301.6402-4, inclusive.

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6403-1