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Treasury Regulations · 26 CFR Part 301

Subpart ECFRd210e15bfae32be. Abatements, Credits, and Refunds

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Procedure in General §§ 301.6401-1 to 301.6407-1

    1. § 301.6401-1 Amounts treated as overpayments.
    2. § 301.6402-1 Authority to make credits or refunds.
    3. § 301.6402-2 Claims for credit or refund.
    4. § 301.6402-3 Special rules applicable to income tax.
    5. § 301.6402-4 Payments in excess of amounts shown on return.
    6. § 301.6402-5 Offset of past-due support against overpayment.
    7. § 301.6402-6 Offset of past-due, legally enforceable debt against overpayment.
    8. § 301.6402-7 Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
    9. § 301.6403-1 Overpayment of installment.
    10. § 301.6404-0 Table of contents.
    11. § 301.6404-1 Abatements.
    12. § 301.6404-2 Abatement of interest.
    13. § 301.6404-3 Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
    14. § 301.6404-4 Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
    15. § 301.6405-1 Reports of refunds and credits.
    16. § 301.6407-1 Date of allowance of refund or credit.

  2. Rules of Special Application §§ 301.6411-1 to 301.6425-1

    1. § 301.6411-1 Tentative carryback adjustments.
    2. § 301.6413-1 Special rules applicable to certain employment taxes.
    3. § 301.6414-1 Income tax withheld.
    4. § 301.6425-1 Adjustment of overpayment of estimated income tax by corporation.