Internal Revenue Code · 26 U.S.C.
§ 6414. Income tax withheld
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. § 6414
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- March 18, 2010 by Pub. L. 111–147
- Length
- 79 words · about 1 min to read
- Regulations
- 3 issued under this section
In the case of an overpayment of tax imposed by chapter 24, or by chapter 3 or 4, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent.
(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, § 501(c)(1), Mar. 18, 2010, 124 Stat. 106.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6414
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 111–147
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS
- Subchapter B Rules of Special Application
Nearby sections
- § 6411 Tentative carryback and refund adjustments
- § 6412 Floor stocks refunds
- § 6413 Special rules applicable to certain employment taxes
- § 6414 Income tax withheld
- § 6415 Credits or refunds to persons who collected certain taxes
- § 6416 Certain taxes on sales and services
- § 6417 Elective payment of applicable credits
- § 6418 Transfer of certain credits
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2010—Pub. L. 111–147 inserted “or 4” after “chapter 3”.
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.