Title 26, Internal Revenue CodeRelease 119-102

§37 Overpayments of Tax

Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart C — Refundable Credits › § 37

Last updated Aug 21, 2026|Official source

Summary

If you pay more tax than you owe, other tax rules explain how to apply that extra payment as a credit against your tax bill.

Full Legal Text

Title 26, §37

Internal Revenue Code, Source: USLM XML via OLRC

For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 37 was renumbered section 22 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 37

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102