Title 26 — Internal Revenue CodeRelease 119-73not60

§6403 Overpayment of Installment

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 65— ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A— Procedure in General › § 6403

Last updated Apr 5, 2026|Official source

Summary

If you paid more than the correct amount for a tax installment, the extra will be applied to any remaining installments you still owe. If your total payments exceed the full tax due, the extra will be applied or returned under the normal credit-and-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 5, 2026

Release point: 119-73not60