Title 26, Internal Revenue CodeRelease 119-102
§6414 Income Tax Withheld
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter B — Rules of Special Application › § 6414
Summary
Overpaid tax under chapters 24, 3, or 4 is refunded or credited to an employer or withholding agent only for amounts they neither deducted nor 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
Aug 21, 2026
Release point: 119-102