Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR

§ 301.6403-1. Overpayment of installment.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6403

Cite as 26 CFR § 301.6403-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
Issued under
26 U.S.C. § 6403
Length
51 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 0

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.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFRd210e15bfae32be Abatements, Credits, and Refunds
  4. Procedure in General

Nearby sections