Amounts treated as overpayments

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A—Procedure in General

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 791 ; Pub. L. 89–44, title VIII, § 809(d)(6) , June 21, 1965 , 79 Stat. 168 ; Pub. L. 91–172, title III, § 331(c) , Dec. 30, 1969 , 83 Stat. 598 ; Pub. L. 91–258, title II, § 207(d)(1) , May 21, 1970 , 84 Stat. 248 ; Pub. L. 94–12, title II, § 204(b)(1) , Mar. 29, 1975 , 89 Stat. 31 ; Pub. L. 94–455, title VII, § 701(f)(2) , (3), Oct. 4, 1976 , 90 Stat. 1580 ; Pub. L. 95–600, title VII, § 701(u)(15)(D) , Nov. 6, 1978 , 92 Stat. 2919 ; Pub. L. 95–618, title III, § 301(c)(2) , Nov. 9, 1978 , 92 Stat. 3199 ; Pub. L. 96–222, title I, § 103(a)(2)(B)(iv) , Apr. 1, 1980 , 94 Stat. 209 ; Pub. L. 96–223, title II, § 223(b)(2) , Apr. 2, 1980 , 94 Stat. 266 ; Pub. L. 97–248, title III , §§ 307(a)(9), 308(a), Sept. 3, 1982 , 96 Stat. 589 , 591; Pub. L. 98–67, title I, § 102(a) , Aug. 5, 1983 , 97 Stat. 369 ; Pub. L. 98–369, div. A, title IV, § 474(r)(36) , title VII, § 735(c)(16), July 18, 1984 , 98 Stat. 846 , 985; Pub. L. 99–514, title XII, § 1246(b) , Oct. 22, 1986 , 100 Stat. 2582 ; Pub. L. 100–647, title I, § 1012(s)(1)(B) , Nov. 10, 1988 , 102 Stat. 3527 ; Pub. L. 105–206, title VI, § 6022(a) , July 22, 1998 , 112 Stat. 824 ; Pub. L. 109–58, title XIII, § 1303(c)(4) , Aug. 8, 2005 , 119 Stat. 997 ; Pub. L. 110–234, title XV, § 15316(c)(3) , May 22, 2008 , 122 Stat. 1511 ; Pub. L. 110–246, § 4(a) , title XV, § 15316(c)(3), June 18, 2008 , 122 Stat. 1664 , 2273; Pub. L. 111–5, div. B, title I, § 1531(c)(5) , Feb. 17, 2009 , 123 Stat. 360 ; Pub. L. 115–97, title I, § 13404(c)(4) , Dec. 22, 2017 , 131 Stat. 2138 .)

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