Title 26 — Internal Revenue CodeRelease 119-73not60

§6514 Credits or Refunds After Period of Limitation

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 66— LIMITATIONS › Subchapter B— Limitations on Credit or Refund › § 6514

Last updated Apr 5, 2026|Official source

Summary

A refund or tax credit is invalid if it was given after the deadline to ask for it, unless the taxpayer filed the request on time. If the taxpayer did file on time but the IRS rejected the request, any refund or credit is invalid if it was made after the deadline to start a lawsuit, unless the taxpayer began that lawsuit on time. For how the government can recover such refunds, see sections 6532(b) and 7405. A tax credit for a year is also invalid if any payment for that tax would count as an overpayment under section 6401(a).

Full Legal Text

Title 26, §6514

Internal Revenue Code — Source: USLM XML via OLRC

(a)A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—

(1)If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or

(2)In the case of a claim filed within the proper time and disallowed by the Secretary, if the credit or refund was made after the expiration of the period of limitation for filing suit, unless within such period suit was begun by the taxpayer.

(3)For procedure by the United States to recover erroneous refunds, see section 6532(b) and 7405.

(b)Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (a)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6514

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60