# 26 U.S.C. § 6403: Overpayment of installment

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6403

## Section

- **Citation:** 26 U.S.C. § 6403
- **Heading:** Overpayment of installment
- **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 a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.

( Aug. 16, 1954, ch. 736 , 68A Stat. 791 .)

## 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_s6403. Check the current official text before relying on it. Not legal advice.