
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: 26USC6513]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 66--LIMITATIONS
 
              Subchapter B--Limitations on Credit or Refund
 
Sec. 6513. Time return deemed filed and tax considered paid


(a) Early return or advance payment of tax

    For purposes of section 6511, any return filed before the last day 
prescribed for the filing thereof shall be considered as filed on such 
last day. For purposes of section 6511(b)(2) and (c) and section 6512, 
payment of any portion of the tax made before the last day prescribed 
for the payment of the tax shall be considered made on such last day. 
For purposes of this subsection, the last day prescribed for filing the 
return or paying the tax shall be determined without regard to any 
extension of time granted the taxpayer and without regard to any 
election to pay the tax in installments.

(b) Prepaid income tax

    For purposes of section 6511 or 6512--
        (1) Any tax actually deducted and withheld at the source during 
    any calendar year under chapter 24 shall, in respect of the 
    recipient of the income, be deemed to have been paid by him on the 
    15th day of the fourth month following the close of his taxable year 
    with respect to which such tax is allowable as a credit under 
    section 31.
        (2) Any amount paid as estimated income tax for any taxable year 
    shall be deemed to have been paid on the last day prescribed for 
    filing the return under section 6012 for such taxable year 
    (determined without regard to any extension of time for filing such 
    return).
        (3) Any tax withheld at the source under chapter 3 shall, in 
    respect of the recipient of the income, be deemed to have been paid 
    by such recipient on the last day prescribed for filing the return 
    under section 6012 for the taxable year (determined without regard 
    to any extension of time for filing) with respect to which such tax 
    is allowable as a credit under section 1462. For this purpose, any 
    exemption granted under section 6012 from the requirement of filing 
    a return shall be disregarded.

(c) Return and payment of social security taxes and income tax 
        withholding

    Notwithstanding subsection (a), for purposes of section 6511 with 
respect to any tax imposed by chapter 3, 21, or 24--
        (1) If a return for any period ending with or within a calendar 
    year is filed before April 15 of the succeeding calendar year, such 
    return shall be considered filed on April 15 of such succeeding 
    calendar year; and
        (2) If a tax with respect to remuneration or other amount paid 
    during any period ending with or within a calendar year is paid 
    before April 15 of the succeeding calendar year, such tax shall be 
    considered paid on April 15 of such succeeding calendar year.

(d) Overpayment of income tax credited to estimated tax

    If any overpayment of income tax is, in accordance with section 
6402(b), claimed as a credit against estimated tax for the succeeding 
taxable year, such amount shall be considered as a payment of the income 
tax for the succeeding taxable year (whether or not claimed as a credit 
in the return of estimated tax for such succeeding taxable year), and no 
claim for credit or refund of such overpayment shall be allowed for the 
taxable year in which the overpayment arises.

(e) Payments of Federal unemployment tax

    Notwithstanding subsection (a), for purposes of section 6511 any 
payment of tax imposed by chapter 23 which, pursuant to section 6157, is 
made for a calendar quarter or other period within a calendar year 
shall, if made before the last day prescribed for filing the return for 
the calendar year (determined without regard to any extension of time 
for filing), be considered made on such last day.

(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 89-809, title I, 
Sec. 105(f)(1), (2), Nov. 13, 1966, 80 Stat. 1567, 1568; Pub. L. 91-53, 
Sec. 2(d), Aug. 7, 1969, 83 Stat. 92; Pub. L. 98-76, title II, 
Sec. 231(b)(2)(C), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100-647, title 
VII, Sec. 7106(c)(4), Nov. 10, 1988, 102 Stat. 3774.)


                               Amendments

    1988--Subsec. (e). Pub. L. 100-647 struck out last sentence which 
read as follows: ``Notwithstanding subsection (a), for purposes of 
section 6511, any payment of tax imposed by chapter 23A which, pursuant 
to section 6157, is made for a calendar quarter within a taxable period 
shall, if made before the last day prescribed for filing the return for 
the taxable period (determined without regard to any extension of time 
for filing), be considered made on such last day.''
    1983--Subsec. (e). Pub. L. 98-76 inserted provisions that 
notwithstanding subsection (a), for purposes of section 6511, any 
payment of tax imposed by chapter 23A which, pursuant to section 6157, 
is made for a calendar quarter within a taxable period shall, if made 
before the last day prescribed for filing the return for the taxable 
period (determined without regard to any extension of time for filing), 
be considered made on such last day.
    1969--Subsec. (e). Pub. L. 91-53 added subsec. (e).
    1966--Subsec. (b). Pub. L. 89-809, Sec. 105(f)(1), designated 
existing provisions as pars. (1) and (2) and added par. (3).
    Subsec. (c). Pub. L. 89-809, Sec. 105(f)(2), inserted reference to 
chapter 3 in provisions preceding par. (1) and ``or other amount'' after 
``remuneration'' in par. (2).


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 applicable to remuneration paid after 
Dec. 31, 1988, see section 7106(d) of Pub. L. 100-647, set out as a note 
under section 3321 of this title.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 98-76 applicable to remuneration paid after 
June 30, 1986, see section 231(d) of Pub. L. 98-76, set out as an 
Effective Date note under section 3321 of this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-53 applicable with respect to calendar years 
beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91-53, set 
out as an Effective Date note under section 6157 of this title.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-809 effective Nov. 13, 1966, see section 
105(f)(4) of Pub. L. 89-809, set out as a note under section 6501 of 
this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6511, 6531, 6611 of this 
title.
