Internal Revenue Code · 26 U.S.C.

§ 1463. Tax paid by recipient of income

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 1463

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Enacted: December 19, 1989 by Pub. L. 101–239
Last amended: August 20, 1996 by Pub. L. 104–188
Amendments: 1 dated changes in the source credit
Length: 2 subsections · 118 words · about 1 min to read
Cross-references: cites 0; cited by 0 Code sections and 3 other regulations
Regulations: 1 issued under this section

If—

¶(1) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and

¶(2) thereafter the tax against which such tax may be credited is paid,

the tax so required to be deducted and withheld shall not be collected from such person; but this section shall in no case relieve such person from liability for interest or any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.

(Aug. 16, 1954, ch. 736, 68A Stat. 360; Pub. L. 101–239, title VII, § 7743(a), Dec. 19, 1989, 103 Stat. 2406; Pub. L. 104–188, title I, § 1704(t)(9), Aug. 20, 1996, 110 Stat. 1887.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 1463

§ 1.1463-1 Tax paid by recipient of income.

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited in 3 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

August 20, 1996Amended by Pub. L. 104–188
December 19, 1989Enacted by Pub. L. 101–239

Where it sits in the Code

Nearby sections

§ 1451 Repealed
§ 1461 Liability for withheld tax
§ 1462 Withheld tax as credit to recipient of income
§ 1463 Tax paid by recipient of income
§ 1464 Refunds and credits with respect to withheld tax
§ 1465 Repealed

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1996—Pub. L. 104–188 substituted “this section” for “this subsection”.

1989—Pub. L. 101–239 amended section generally. Prior to amendment, section read as follows: “If any tax required under this chapter to be deducted and withheld is paid by the recipient of the income, it shall not be re-collected from the withholding agent; nor in cases in which the tax is so paid shall any penalty be imposed on or collected from the recipient of the income or the withholding agent for failure to return or pay the same, unless such failure was fraudulent and for the purpose of evading payment.”

Effective Date of 1989 Amendment

Pub. L. 101–239, title VII, § 7743(b), Dec. 19, 1989, 103 Stat. 2406, provided that: “The amendment made by subsection (a) [amending this section] shall apply to failures after December 31, 1989.”