Title 26, Internal Revenue CodeRelease 119-102
§6403 Overpayment of Installment
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General › § 6403
Summary
If you paid more than the correct amount for a tax installment, the extra will be applied to any remaining installments you owe. If all your payments together are more than the correct tax, the excess will be credited 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
Aug 21, 2026
Release point: 119-102