Title 26 — Internal Revenue CodeRelease 119-73not60

§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

Last updated Apr 5, 2026|Official source

Summary

Refunds for overpaid tax under chapters 24, 3, or 4 go to the employer/withholding agent only for amounts not withheld.

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 5, 2026

Release point: 119-73not60