Title 26 — Internal Revenue CodeRelease 119-73
§6403 Overpayment of Installment
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 65— ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A— Procedure in General › § 6403
Summary
If you pay a tax in installments and pay more than you owe on one installment, the extra is credited against your remaining unpaid installments. If everything you have paid adds up to more than the correct total tax, the overpayment is credited or refunded to you under the regular refund rules.
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