# 26 U.S.C. § 6409: Refunds disregarded in the administration of Federal programs and federally assisted programs

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6409

## Section

- **Citation:** 26 U.S.C. § 6409
- **Heading:** Refunds disregarded in the administration of Federal programs and federally assisted programs
- **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

Notwithstanding any other provision of law, any refund (or advance payment with respect to a refundable credit) made to any individual under this title shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual (or any other individual) for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or under any State or local program financed in whole or in part with Federal funds.

(Added Pub. L. 111–312, title VII, § 728(a) , Dec. 17, 2010 , 124 Stat. 3317 ; amended Pub. L. 112–240, title I, § 103(d) , Jan. 2, 2013 , 126 Stat. 2320 .)

## 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_s6409. Check the current official text before relying on it. Not legal advice.