North Carolina Administrative Code Title 17 — Revenue
17 NCAC 06D .0208
Overpayments
Official textreports.oah.state.nc.us
An overpayment for any period occurs when the withholding and estimated tax payments are more than the total of any underpayments for an earlier period plus the lesser of the required installment or the annualized income installment for the period. If there is an overpayment for a period, it shall be carried to the next period and added to the withholding and estimated tax paid for that later period to determine any underpayment or overpayment for that later period.
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In this chapter (40 sections)
- 17-06c-0108 · Employee-Employer Relationship
- 17-06c-0109 · Ministers
- 17-06c-0110 · Common Carriers
- 17-06c-0111 · Federal Employees
- 17-06c-0112 · Seamen
- 17-06c-0113 · Bonus Payments
- 17-06c-0114 · Travel Allowances
- 17-06c-0115 · Moving Expense Reimbursement
- 17-06c-0116 · Withholding From Tips
- 17-06c-0117 · Supplemental Wage Payments
- 17-06c-0118 · Sick Pay
- 17-06c-0119 · Wage And Tax Statements
- 17-06c-0120 · Reciprocity Of Tax Credits
- 17-06c-0121 · Credit For Income Tax Withheld
- 17-06c-0122 · Fringe Benefits
- 17-06c-0123 · Employee'S Withholding Allowance Certificate
- 17-06c-0124 · Additional Withholding Allowances
- 17-06c-0125 · Penalty
- 17-06c-0126 · Submission Of Certain Withholding Allowance Certificates
- 17-06c-0201 · New Withholding Agents
- 17-06c-0202 · Reports And Payments
- 17-06c-0203 · Annual Reports
- 17-06c-0204 · Amounts Withheld Are Held In Trust For Secretary Of…
- 17-06c-0301 · General
- 17-06c-0302 · Penalty
- 17-06c-0303 · Personal Liability
- 17-06c-0304 · Jeopardy Reporting And Payment
- 17-06d-0101 · Forms
- 17-06d-0102 · Requirements For Filing
- 17-06d-0201 · General
- 17-06d-0202 · The Amount Of Underpayment (Taxable Years Before 1986)
- 17-06d-0203 · The Period Of Underpayment (Taxable Years Before L986)
- 17-06d-0204 · Avoiding Penalty (Taxable Years Before 1986)
- 17-06d-0205 · Estimated Tax Payments (Taxable Years After 1986)
- 17-06d-0206 · Avoiding Penalty
- 17-06d-0207 · Underpayments
- 17-06d-0208 · Overpayments
- 17-06d-0209 · Determining An Underpayment
- 17-06d-0210 · Period Of Underpayment
- 17-06d-0211 · Farmers And Fishermen