Treasury Regulations · 26 CFR
§ 301.6511(a)-1. Period of limitation on filing claim.
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. § 6511(a)
Cite as 26 CFR § 301.6511(a)-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. § 6511(a)
- Length
- 198 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 6
¶(a) In the case of any tax (other than a tax payable by stamp):
¶(1) If a return is filed, a claim for credit or refund of an overpayment must be filed by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later.
¶(2) If no return is filed, the claim for credit or refund of an overpayment must be filed by the taxpayer within 2 years from the time the tax was paid.
¶(b) In the case of any tax payable by means of a stamp, a claim for credit or refund of an overpayment of such tax must be filed by the taxpayer within 3 years from the time the tax was paid. For provisions relating to redemption of unsued stamps, see section 6805.
¶(c) For limitations on allowance of credit or refund, special rules, and exceptions, see subsections (b) through (e) of section 6511. For limitations in the case of a petition to the Tax Court, see section 6512. For rules as to time return is deemed filed and tax considered paid, see section 6513.
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 6 other regulations
- § 31.3302(a)-1 Credit against tax for contributions paid.
- § 31.6402(a)-1 Credits or refunds.
- § 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- § 31.6413(a)-1 Repayment or reimbursement by employer of tax erroneously collected from employee.
- § 31.6413(c)-1 Special refunds.
- § 31.6414-1 Credit or refund of income tax withheld from wages.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR47464f8a81aa5b0 Limitations
- Limitations on Assessment and Collection
Nearby sections
- § 301.6503(e)-1 Suspension of running of period of limitation; certain powers of appointment.
- § 301.6503(f)-1 Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value.
- § 301.6503(g)-1 Suspension pending correction.
- § 301.6503(j)-1 Suspension of running of period of limitations; extension in case of designated and related summonses.
- § 301.6511(a)-1 Period of limitation on filing claim.
- § 301.6511(b)-1 Limitations on allowance of credits and refunds.
- § 301.6511(c)-1 Special rules applicable in case of extension of time by agreement.
- § 301.6511(d)-1 Overpayment of income tax on account of bad debts, worthless securities, etc.
- § 301.6511(d)-2 Overpayment of income tax on account of net operating loss or capital loss carrybacks.