Title 26 — Internal Revenue CodeRelease 119-73
§6414 Income Tax Withheld
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 65— ABATEMENTS, CREDITS, AND REFUNDS › Subchapter B— Rules of Special Application › § 6414
Summary
When an employer or withholding agent overpays withheld income tax, the refund or credit goes back to the employer or agent, not the worker. But there is a limit: they can only get back the part of the overpayment that was never actually taken out of someone's pay. Money that was truly withheld from a worker's paycheck cannot be refunded to the employer.
Full Legal Text
Title 26, §6414
Internal Revenue Code — Source: USLM XML via OLRC
In the case of an overpayment of tax imposed by chapter 24, or by chapter 3 or 4, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2010—Pub. L. 111–147 inserted “or 4” after “chapter 3”.
Statutory Notes and Related Subsidiaries
Effective Date
of 2010 AmendmentAmendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6414
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73