# 26 U.S.C. § 6402: Authority to make credits or refunds

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6402

## Section

- **Citation:** 26 U.S.C. § 6402
- **Heading:** Authority to make credits or refunds
- **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

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 .)

## 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_s6402. Check the current official text before relying on it. Not legal advice.