Title 26 — Internal Revenue CodeRelease 119-73
§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
Summary
A tax refund issued after the deadline for filing a refund claim is treated as erroneous, and a credit given after that deadline is void, unless a claim was filed in time. If a claim was filed on time but denied, a later refund or credit is also invalid unless the taxpayer sued within the time allowed. A credit against a tax liability is void if paying that liability would itself count as an overpayment.
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 6, 2026
Release point: 119-73