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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6403-1

Overpayment of installment.

Official textecfr.govlast amended

If any installment of tax is overpaid, the overpayment shall first be applied against any outstanding installments of such tax. If the overpayment exceeds the correct amount of tax due, the overpayment shall be credited or refunded as provided in section 6402 and §§ 301.6402-1 to 301.6402-4, inclusive.

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In this part (40 sections)
  1. 301.6362-2 · Qualified resident tax based on taxable income.
  2. 301.6362-3 · Qualified resident tax which is a percentage of Federal…
  3. 301.6362-4 · Rules for adjustments relating to qualified resident taxes.
  4. 301.6362-5 · Qualified nonresident tax.
  5. 301.6362-6 · Requirements relating to residence.
  6. 301.6362-7 · Additional requirements.
  7. 301.6363-1 · State agreements.
  8. 301.6363-2 · Withdrawal from State agreements.
  9. 301.6363-3 · Transition years.
  10. 301.6363-4 · Judicial review.
  11. 301.6365-1 · Definitions.
  12. 301.6365-2 · Commencement and cessation of applicability of subchapter…
  13. 301.6401-1 · Amounts treated as overpayments.
  14. 301.6402-1 · Authority to make credits or refunds.
  15. 301.6402-2 · Claims for credit or refund.
  16. 301.6402-3 · Special rules applicable to income tax.
  17. 301.6402-4 · Payments in excess of amounts shown on return.
  18. 301.6402-5 · Offset of past-due support against overpayment.
  19. 301.6402-6 · Offset of past-due, legally enforceable debt against…
  20. 301.6402-7 · Claims for refund and applications for tentative carryback…
  21. 301.6403-1 · Overpayment of installment.
  22. 301.6404-0 · Table of contents.
  23. 301.6404-1 · Abatements.
  24. 301.6404-2 · Abatement of interest.
  25. 301.6404-3 · Abatement of penalty or addition to tax attributable to…
  26. 301.6404-4 · Suspension of interest and certain penalties when the…
  27. 301.6405-1 · Reports of refunds and credits.
  28. 301.6407-1 · Date of allowance of refund or credit.
  29. 301.6411-1 · Tentative carryback adjustments.
  30. 301.6413-1 · Special rules applicable to certain employment taxes.
  31. 301.6414-1 · Income tax withheld.
  32. 301.6425-1 · Adjustment of overpayment of estimated income tax by…
  33. 301.6501(a)-1 · (a)-1 Period of limitations upon assessment and…
  34. 301.6501(b)-1 · (b)-1 Time return deemed filed for purposes of…
  35. 301.6501(c)-1 · (c)-1 Exceptions to general period of limitations on…
  36. 301.6501(d)-1 · (d)-1 Request for prompt assessment.
  37. 301.6501(e)-1 · (e)-1 Omission from return.
  38. 301.6501(f)-1 · (f)-1 Personal holding company tax.
  39. 301.6501(g)-1 · (g)-1 Certain income tax returns of corporations.
  40. 301.6501(h)-1 · (h)-1 Net operating loss or capital loss carrybacks.
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