Title 26 — Internal Revenue CodeRelease 119-73
§6403 Overpayment of installment
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General › § 6403
Summary
If a taxpayer pays too much on a tax installment, the extra must reduce any remaining installments; if total payments exceed the tax, the extra is applied or refunded under section 6402.
Full Legal Text
Title 26, §6403
Internal Revenue Code — Source: USLM XML via OLRC
In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6403
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73