Internal Revenue Code · 26 U.S.C.

§ 6514. Credits or refunds after period of limitation

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. § 6514

At a glance

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

Status: In force
Enacted: October 4, 1976 by Pub. L. 94–455
Length: 2 subsections · 195 words · about 1 min to read
Cross-references: cites 3; cited by 1 Code section and 0 other regulations
Regulations: 2 issued under this section

¶(a) Credits or refunds after period of limitation A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—

¶(1) Expiration of period for filing claim

If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or

¶(2) Disallowance of claim and expiration of period for filing suit

In the case of a claim filed within the proper time and disallowed by the Secretary, if the credit or refund was made after the expiration of the period of limitation for filing suit, unless within such period suit was begun by the taxpayer.

¶(3) Recovery of erroneous refunds

For procedure by the United States to recover erroneous refunds, see sections 6532(b) and 7405.

¶(b) Credit after period of limitation

Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a).

(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 6514

Cross-references

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

This section cites 3 other sections

Cited by 1 Code section

§ 7405(a) Action for recovery of erroneous refunds

Amendment history

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

October 4, 1976Enacted by Pub. L. 94–455Parts changed in 1976: (a)(2)

Where it sits in the Code

Nearby sections

§ 6511 Limitations on credit or refund
§ 6512 Limitations in case of petition to Tax Court
§ 6513 Time return deemed filed and tax considered paid
§ 6514 Credits or refunds after period of limitation
§ 6515 Cross references

Official notes

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

Editorial Notes

Amendments

1976—Subsec. (a)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.