Title 26, Internal Revenue CodeRelease 119-102
§6408 State Escheat Laws Not to Apply
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General › § 6408
Summary
The IRS will not give back a tax overpayment or pay interest on it if the refund would end up owned by a State under unclaimed or abandoned property rules. Money claimed for a deceased person’s estate will only be paid if it is clearly shown the funds will not go to a State under those rules.
Full Legal Text
Title 26, §6408
Internal Revenue Code, Source: USLM XML via OLRC
No overpayment of any tax imposed by this title shall be refunded (and no interest with respect to any such overpayment shall be paid) if the amount of such refund (or interest) would escheat to a State or would otherwise become the property of a State under any law relating to the disposition of unclaimed or abandoned property. No refund (or payment of interest) shall be made to the estate of any decedent unless it is affirmatively shown that such amount will not escheat to a State or otherwise become the property of a State under such a law.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 100–203, title X, § 10621(c), Dec. 22, 1987, 101 Stat. 1330–452, provided that: “The
Amendments
made by this section [enacting this section] shall take effect on the date of the enactment of this Act [Dec. 22, 1987].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6408
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102