# 26 U.S.C. § 6401: Amounts treated as overpayments

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6401

## Section

- **Citation:** 26 U.S.C. § 6401
- **Heading:** Amounts treated as overpayments
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A—Procedure in General

## Text

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 .)

## Nearby sections

- [26 U.S.C. § 6401 Amounts treated as overpayments](https://www.frixlaw.com/law-library/statutes/usc_t26_s6401.md)
- [26 U.S.C. § 6402 Authority to make credits or refunds](https://www.frixlaw.com/law-library/statutes/usc_t26_s6402.md)
- [26 U.S.C. § 6403 Overpayment of installment](https://www.frixlaw.com/law-library/statutes/usc_t26_s6403.md)
- [26 U.S.C. § 6404 Abatements](https://www.frixlaw.com/law-library/statutes/usc_t26_s6404.md)
- [26 U.S.C. § 6405 Reports of refunds and credits](https://www.frixlaw.com/law-library/statutes/usc_t26_s6405.md)
- [26 U.S.C. § 6406 Prohibition of administrative review of decisions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6406.md)
- [26 U.S.C. § 6407 Date of allowance of refund or credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s6407.md)
- [26 U.S.C. § 6408 State escheat laws not to apply](https://www.frixlaw.com/law-library/statutes/usc_t26_s6408.md)
- [26 U.S.C. § 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs](https://www.frixlaw.com/law-library/statutes/usc_t26_s6409.md)
- [26 U.S.C. § 6411 Tentative carryback and refund adjustments](https://www.frixlaw.com/law-library/statutes/usc_t26_s6411.md)
- [26 U.S.C. § 6412 Floor stocks refunds](https://www.frixlaw.com/law-library/statutes/usc_t26_s6412.md)
- [26 U.S.C. § 6413 Special rules applicable to certain employment taxes](https://www.frixlaw.com/law-library/statutes/usc_t26_s6413.md)
- [26 U.S.C. § 6414 Income tax withheld](https://www.frixlaw.com/law-library/statutes/usc_t26_s6414.md)
- [26 U.S.C. § 6415 Credits or refunds to persons who collected certain taxes](https://www.frixlaw.com/law-library/statutes/usc_t26_s6415.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6401. Check the current official text before relying on it. Not legal advice.