Title 26, Internal Revenue CodeRelease 119-102
§1464 Refunds and Credits with Respect to Withheld Tax
Title 26 › Subtitle A — Income Taxes › CHAPTER 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter B — Application of Withholding Provisions › § 1464
Summary
Overpaid tax refunds under chapter 65 go to the withholding agent unless that agent actually withheld the tax.
Full Legal Text
Title 26, §1464
Internal Revenue Code, Source: USLM XML via OLRC
Where there has been an overpayment of tax under this chapter, any refund or credit made under chapter 65 shall be made to the withholding agent unless the amount of such tax was actually withheld by the withholding agent.
Reference
Citations & Metadata
Citation
26 U.S.C. § 1464
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102