
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6401]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
                   Subchapter A--Procedure in General
 
Sec. 6401. Amounts treated as overpayments


(a) Assessment and collection after limitation period.

    The term ``overpayment'' includes that part of the amount of the 
payment of any internal revenue tax which is assessed or collected after 
the expiration of the period of limitation properly applicable thereto.

(b) Excessive credits

                           (1) In general

        If the amount allowable as credits under subpart C of part IV of 
    subchapter A of chapter 1 (relating to refundable credits) exceeds 
    the tax imposed by subtitle A (reduced by the credits allowable 
    under subparts A, B, D, and G of such part IV), the amount of such 
    excess shall be considered an overpayment.

            (2) Special rule for credit under section 33

        For purposes of paragraph (1), any credit allowed under section 
    33 (relating to withholding of tax on nonresident aliens and on 
    foreign corporations) for any taxable year shall be treated as a 
    credit allowable under subpart C of part IV of subchapter A of 
    chapter 1 only if an election under subsection (g) or (h) of section 
    6013 is in effect for such taxable year. The preceding sentence 
    shall not apply to any credit so allowed by reason of section 1446.

(c) Rule where no tax liability

    An amount paid as tax shall not be considered not to constitute an 
overpayment solely by reason of the fact that there was no tax liability 
in respect of which such amount was paid.

(Aug. 16, 1954, ch. 736, 68A Stat. 791; Pub. L. 89-44, title VIII, 
Sec. 809(d)(6), June 21, 1965, 79 Stat. 168; Pub. L. 91-172, title III, 
Sec. 331(c), Dec. 30, 1969, 83 Stat. 598; Pub. L. 91-258, title II, 
Sec. 207(d)(1), May 21, 1970, 84 Stat. 248; Pub. L. 94-12, title II, 
Sec. 204(b)(1), Mar. 29, 1975, 89 Stat. 31; Pub. L. 94-455, title VII, 
Sec. 701(f)(2), (3), Oct. 4, 1976, 90 Stat. 1580; Pub. L. 95-600, title 
VII, Sec. 701(u)(15)(D), Nov. 6, 1978, 92 Stat. 2919; Pub. L. 95-618, 
title III, Sec. 301(c)(2), Nov. 9, 1978, 92 Stat. 3199; Pub. L. 96-222, 
title I, Sec. 103(a)(2)(B)(iv), Apr. 1, 1980, 94 Stat. 209; Pub. L. 96-
223, title II, Sec. 223(b)(2), Apr. 2, 1980, 94 Stat. 266; Pub. L. 97-
248, title III, Secs. 307(a)(9), 308(a), Sept. 3, 1982, 96 Stat. 589, 
591; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369; 
Pub. L. 98-369, div. A, title IV, Sec. 474(r)(36), title VII, 
Sec. 735(c)(16), July 18, 1984, 98 Stat. 846, 985; Pub. L. 99-514, title 
XII, Sec. 1246(b), Oct. 22, 1986, 100 Stat. 2582; Pub. L. 100-647, title 
I, Sec. 1012(s)(1)(B), Nov. 10, 1988, 102 Stat. 3527; Pub. L. 105-206, 
title VI, Sec. 6022(a), July 22, 1998, 112 Stat. 824.)


                               Amendments

    1998--Subsec. (b)(1). Pub. L. 105-206 substituted ``D, and G'' for 
``and D''.
    1988--Subsec. (b)(2). Pub. L. 100-647 amended last sentence 
generally, substituting ``credit so allowed by reason of section 1446'' 
for ``amount deducted and withheld under section 1446''.
    1986--Subsec. (b)(2). Pub. L. 99-514 inserted last sentence.
    1984--Subsec. (b). Pub. L. 98-369, Sec. 474(r)(36), amended subsec. 
(b) generally. Prior to amendment, subsec. (b) read as follows: ``If the 
amount allowable as credits under sections 31 (relating to tax withheld 
on wages) and 39 (relating to certain uses of gasoline and special 
fuels), and 43 (relating to earned income credit), exceeds the tax 
imposed by subtitle A (reduced by the credits allowable under subpart A 
of part IV of subchapter A of chapter 1, other than the credits 
allowable under sections 31, 39, and 43), the amount of such excess 
shall be considered an overpayment. For purposes of the preceding 
sentence, any credit allowed under paragraph (1) of section 32 (relating 
to withholding of tax on nonresident aliens and on foreign corporations) 
to a nonresident alien individual for a taxable year with respect to 
which an election under section 6013(g) or (h) is in effect shall be 
treated as an amount allowable as a credit under section 31.''
    Pub. L. 98-369, Sec. 735(c)(16), substituted ``and special fuels'' 
for ``, special fuels, and lubricating oil''.
    1983--Subsec. (b). Pub. L. 98-67 repealed amendments made by Pub. L. 
97-248. See 1982 Amendment note below.
    1982--Subsec. (b). Pub. L. 97-248 provided that, applicable to 
payments of interest, dividends, and patronage dividends paid or 
credited after June 30, 1983, subsec. (b) is amended by inserting ``, 
interest, dividends, and patronage dividends'' after ``tax withheld on 
wages''. Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 
Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub. L. 
97-247 as of the close of June 30, 1983, and provided that the Internal 
Revenue Code of 1954 [now 1986] [this title] shall be applied and 
administered (subject to certain exceptions) as if such subtitle A (and 
the amendments made by such subtitle A) had not been enacted.
    1980--Subsec. (d). Pub. L. 96-223 struck out subsec. (d) which made 
a cross reference to section 46(a)(9)(C) for a rule allowing a refund 
for excess investment credit attributable to solar or wind energy 
property.
    Pub. L. 96-222 substituted ``46(a)(9)(C)'' for ``46(a)(10)(C)''.
    1978--Subsec. (b). Pub. L. 95-600 inserted provisions relating to 
credit to a nonresident alien individual.
    Subsec. (d). Pub. L. 95-618 added subsec. (d).
    1976--Subsec. (b). Pub. L. 94-455 substituted ``wages) and'' and 
``lubricating oil), and'' for ``wages),'' and ``lubricating oil),'', 
respectively; and pars. (2) and (3) made identical change: striking out 
``and 667(b) (relating to taxes paid by certain trusts)'' after 
``(relating to earned income credit)''.
    1975--Subsec. (b). Pub. L. 94-12 inserted ``43 (relating to earned 
income credit),'' before ``and 667(b)'' and substituted ``, 39, and 43'' 
for ``and 39''.
    1970--Subsec. (b). Pub. L. 91-258 inserted reference to credits 
under section 39 relating to certain uses of special fuels.
    1969--Subsec. (b). Pub. L. 91-172 struck out ``under sections 31 and 
39'' after ``Excessive credits'' in heading and inserted in text 
reference to section 667(b) (relating to taxes paid by certain trusts).
    1965--Subsec. (b). Pub. L. 89-44 substituted ``Excessive credits 
under sections 31 and 39'' for ``Excessive withholding'' in heading and 
expanded text to include credits under section 39.


                    Effective Date of 1998 Amendment

    Pub. L. 105-206, title VI, Sec. 6022(b), July 22, 1998, 112 Stat. 
824, provided that: ``The amendment made by subsection (a) [amending 
this section] shall take effect as if included in the amendments made by 
section 701(b) of the Tax Reform Act of 1986 [Pub. L. 99-514].''


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 applicable to taxable years beginning 
after Dec. 31, 1987, see section 1012(s)(1)(D) of Pub. L. 100-647, set 
out as a note under section 1446 of this title.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-514 applicable to distributions after Dec. 
31, 1987, or, if earlier, the effective date of the initial regulations 
issued under section 1446 of this title, which date shall not be earlier 
than Jan. 1, 1987, see section 1246(d) of Pub. L. 99-514, set out as an 
Effective Date note under section 1446 of this title.


                    Effective Date of 1984 Amendment

    Amendment by section 474(r)(36) of Pub. L. 98-369 applicable to 
taxable years beginning after Dec. 31, 1983, and to carrybacks from such 
years, see section 475(a) of Pub. L. 98-369, set out as a note under 
section 21 of this title.
    Amendment by section 735(c)(16) of Pub. L. 98-369 effective, except 
as otherwise provided, as if included in the provisions of the Highway 
Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment 
relates, see section 736 of Pub. L. 98-369, set out as a note under 
section 4051 of this title.


                    Effective Date of 1980 Amendments

    Amendment by Pub. L. 96-223 applicable to qualified investment for 
taxable years beginning after Dec. 31, 1979, see section 223(b)(3) of 
Pub. L. 96-223, set out as a note under section 46 of this title.
    Amendment by Pub. L. 96-222 effective, except as otherwise provided, 
as if it had been included in the provisions of the Revenue Act of 1978, 
Pub. L. 95-600, to which such amendment relates, see section 201 of Pub. 
L. 96-222, set out as a note under section 32 of this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-600, to the extent amendment relates to 
chapter 1 or 5 of this title, applicable to taxable years ending on or 
after Dec. 31, 1975, and, to the extent amendment relates to wage 
withholding under chapter 24 of this title, applicable to remuneration 
paid on or after the first day of the first month which begins more than 
90 days after Nov. 6, 1978, see section 701(u)(15)(E) of Pub. L. 95-600, 
set out as a note under section 6013 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 applicable to distributions made in 
taxable years beginning after Dec. 31, 1975, see section 701(h) of Pub. 
L. 94-455, set out as a note under section 667 of this title.


                    Effective Date of 1975 Amendment

    Amendment by Pub. L. 94-12 applicable to taxable years beginning 
after Dec. 31, 1974, see section 209(b) of Pub. L. 94-12, as amended, 
set out as a note under section 32 of this title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-258 effective July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 applicable to taxable years beginning 
before Jan. 1, 1970, see section 331(d) of Pub. L. 91-172, set out as a 
note under section 665 of this title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 applicable to taxable years beginning on 
or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a 
note under section 6420 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 35, 6514 of this title.
