Authority to make credits or refunds

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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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In the case of any overpayment, the Secretary, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed thereon, against any liability in respect of an internal revenue tax on the part of the person who made the overpayment and shall, subject to subsections (c), (d), (e), and (f), refund any balance to such person.

( Aug. 6, 1954, ch. 736 , 68A Stat. 791 ; Pub. L. 94–455, title XIX, § 1906(b)(13) (A), (K), Oct. 4, 1976 , 90 Stat. 1834 , 1835; Pub. L. 97–35, title XXIII, § 2331(c) , Aug. 13, 1981 , 95 Stat. 861 ; Pub. L. 98–369, div. B, title VI, § 2653(b)(1) , (2), July 18, 1984 , 98 Stat. 1154 , 1155; Pub. L. 98–378, § 21(e) , Aug. 16, 1984 , 98 Stat. 1325 ; Pub. L. 100–647, title VI, § 6276 , Nov. 10, 1988 , 102 Stat. 3753 ; Pub. L. 101–508, title V, § 5129(c) , Nov. 5, 1990 , 104 Stat. 1388–288 ; Pub. L. 103–296, title I, § 108(h)(7) , Aug. 15, 1994 , 108 Stat. 1487 ; Pub. L. 104–134, title III, § 31001(u)(2) , Apr. 26, 1996 , 110 Stat. 1321–375 ; Pub. L. 104–193, title I, § 110 ( l )(7), Aug. 22, 1996 , 110 Stat. 2173 ; Pub. L. 105–33, title V, § 5514(a)(1) , Aug. 5, 1997 , 111 Stat. 620 ; Pub. L. 105–206, title III , §§ 3505(a), 3711(a), (c), July 22, 1998 , 112 Stat. 771 , 779, 781; Pub. L. 109–171, title VII, § 7301(d) , Feb. 8, 2006 , 120 Stat. 144 ; Pub. L. 110–328, § 3(a) , (d), Sept. 30, 2008 , 122 Stat. 3570 , 3573; Pub. L. 111–291, title VIII, § 801(a) , Dec. 8, 2010 , 124 Stat. 3157 ; Pub. L. 111–312, title V, § 503(a) , Dec. 17, 2010 , 124 Stat. 3308 ; Pub. L. 114–113, div. Q, title II, § 201(b) , Dec. 18, 2015 , 129 Stat. 3076 ; Pub. L. 115–141, div. U, title IV, § 401(a)(285) –(287), Mar. 23, 2018 , 132 Stat. 1198 ; Pub. L. 116–25, title I, § 1407 , July 1, 2019 , 133 Stat. 1001 ; Pub. L. 118–258, title II, § 202(a)(2)(F) , Jan. 4, 2025 , 138 Stat. 2972 .)

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