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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3503-1

Tax under chapter 21 or 22 paid under wrong chapter.

Official textecfr.govlast amended

If, for any period, an amount is paid as tax—

# (a)

Under chapter 21 or corresponding provisions of prior law by a person who is not liable for tax for such period under such chapter or prior law, but who is liable for tax for such period under chapter 22 or corresponding provisions of prior law, or

# (b)

Under chapter 22 or corresponding provisions of prior law by a person who is not liable for tax for such period under such chapter or prior law, but who is liable for tax for such period under chapter 21 or corresponding provisions of prior law,

the amount so paid shall be credited against the tax for which such person is liable and the balance, if any, shall be refunded. Each claim for refund or credit under this section shall be made on Form 843 and in accordance with § 31.6402(a)-2 and the applicable provisions of section 6402(a) and the regulations thereunder in Part 301 of this chapter (Regulations on Procedure and Administration).

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In this part (40 sections)
  1. 31.3406(b)(3)-5 · (b)(3)-5 Reportable payments of payment card and…
  2. 31.3406(b)(4)-1 · (b)(4)-1 Exemption for certain minimal payments.
  3. 31.3406(c)-1 · (c)-1 Notified payee underreporting of reportable…
  4. 31.3406(d)-1 · (d)-1 Manner required for furnishing a taxpayer…
  5. 31.3406(d)-2 · (d)-2 Payee certification failure.
  6. 31.3406(d)-3 · (d)-3 Special 30-day rules for certain reportable…
  7. 31.3406(d)-4 · (d)-4 Special rules for readily tradable instruments…
  8. 31.3406(d)-5 · (d)-5 Backup withholding when the Service or a broker…
  9. 31.3406(e)-1 · (e)-1 Period during which backup withholding is required.
  10. 31.3406(f)-1 · (f)-1 Confidentiality of information.
  11. 31.3406(g)-1 · (g)-1 Exception for payments to certain payees and…
  12. 31.3406(g)-2 · (g)-2 Exception for reportable payment for which…
  13. 31.3406(g)-3 · (g)-3 Exemption while payee is waiting for a taxpayer…
  14. 31.3406(h)-1 · (h)-1 Definitions.
  15. 31.3406(h)-2 · (h)-2 Special rules.
  16. 31.3406(h)-3 · (h)-3 Certificates.
  17. 31.3406(i)-1 · (i)-1 Effective date.
  18. 31.3406(j)-1 · (j)-1 Taxpayer Identification Number (TIN) matching…
  19. 31.3501(a)-1T · (a)-1T Question and answer relating to the time…
  20. 31.3502-1 · Nondeductibility of taxes in computing taxable income.
  21. 31.3503-1 · Tax under chapter 21 or 22 paid under wrong chapter.
  22. 31.3504-1 · Designation of agent by application.
  23. 31.3504-2 · Designation of payor to perform acts of an employer.
  24. 31.3505-1 · Liability of third parties paying or providing for wages.
  25. 31.3506-1 · Companion sitting placement services.
  26. 31.3507-1 · Advance payments of earned income credit.
  27. 31.3507-2 · Earned income credit advance payment certificates.
  28. 31.3511-1 · Certified professional employer organization.
  29. 31.6001-1 · Records in general.
  30. 31.6001-2 · Additional records under Federal Insurance Contributions…
  31. 31.6001-3 · Additional records under Railroad Retirement Tax Act.
  32. 31.6001-4 · Additional records under Federal Unemployment Tax Act.
  33. 31.6001-5 · Additional records in connection with collection of income…
  34. 31.6001-6 · Notice by district director requiring returns, statements,…
  35. 31.6011-4 · Requirement of statement disclosing participation in…
  36. 31.6011(a)-1 · (a)-1 Returns under Federal Insurance Contributions Act.
  37. 31.6011(a)-2 · (a)-2 Returns under Railroad Retirement Tax Act.
  38. 31.6011(a)-3 · (a)-3 Returns under Federal Unemployment Tax Act.
  39. 31.6011(a)-3A · (a)-3A Returns of the railroad unemployment repayment…
  40. 31.6011(a)-4 · (a)-4 Returns of income tax withheld.
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