Collapse to view only § 6511. Limitations on credit or refund
- § 6511. Limitations on credit or refund
- § 6512. Limitations in case of petition to Tax Court
- § 6513. Time return deemed filed and tax considered paid
- § 6514. Credits or refunds after period of limitation
- § 6515. Cross references
§ 6511. Limitations on credit or refund
(a) Period of limitation on filing claim
(b) Limitation on allowance of credits and refunds
(1) Filing of claim within prescribed period
(2) Limit on amount of credit or refund
(A) Limit where claim filed within 3-year period
(B) Limit where claim not filed within 3-year period
(C) Limit if no claim filed
(c) Special rules applicable in case of extension of time by agreement
If an agreement under the provisions of section 6501(c)(4) extending the period for assessment of a tax imposed by this title is made within the period prescribed in subsection (a) for the filing of a claim for credit or refund—
(1) Time for filing claim
(2) Limit on amount
(3) Claims not subject to special rule
This subsection shall not apply in the case of a claim filed, or credit or refund allowed if no claim is filed, either—
(A) prior to the execution of the agreement or
(B) more than 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof.
(d) Special rules applicable to income taxes
(1) Seven-year period of limitation with respect to bad debts and worthless securities
If the claim for credit or refund relates to an overpayment of tax imposed by subtitle A on account of—
(A) The deductibility by the taxpayer, under section 166 or section 832(c), of a debt as a debt which became worthless, or, under section 165(g), of a loss from worthlessness of a security, or
(B) The effect that the deductibility of a debt or loss described in subparagraph (A) has on the application to the taxpayer of a carryover,
in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be 7 years from the date prescribed by law for filing the return for the year with respect to which the claim is made. If the claim for credit or refund relates to an overpayment on account of the effect that the deductibility of such a debt or loss has on the application to the taxpayer of a carryback, the period shall be either 7 years from the date prescribed by law for filing the return for the year of the net operating loss which results in such carryback or the period prescribed in paragraph (2) of this subsection, whichever expires the later. In the case of a claim described in this paragraph the amount of the credit or refund may exceed the portion of the tax paid within the period prescribed in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to the deductibility of items described in this paragraph.
(2) Special period of limitation with respect to net operating loss or capital loss carrybacks
(A) Period of limitation
(B) Applicable rules
(i) In general
(ii) Tentative carryback adjustments
(iii) Determinations by courts to be conclusive
In the case of any such claim for credit or refund or any such application for a tentative carryback adjustment, the determination by any court, including the Tax Court, in any proceeding in which the decision of the court has become final, shall be conclusive except with respect to—
(I) the net operating loss deduction and the effect of such deduction, and(II) the determination of a short-term capital loss and the effect of such short-term capital loss, to the extent that such deduction or short-term capital loss is affected by a carryback which was not an issue in such proceeding.(3) Special rules relating to foreign tax credit
(A)
(B) Exception in the case of foreign taxes paid or accrued
(4) Special period of limitation with respect to certain credit carrybacks
(A) Period of limitation
(B) Applicable rules
(C) Credit carryback defined
(5) Special period of limitation with respect to self-employment tax in certain cases
(6) Special period of limitation with respect to amounts included in income subsequently recaptured under qualified plan termination
(7) Special period of limitation with respect to self-employment tax in certain cases
If—
(A) the claim for credit or refund relates to an overpayment of the tax imposed by chapter 2 (relating to the tax on self-employment income) attributable to Tax Court determination in a proceeding under section 7436, and
(B) the allowance of a credit or refund of such overpayment is otherwise prevented by the operation of any law or rule of law other than section 7122 (relating to compromises),
such credit or refund may be allowed or made if claim therefor is filed on or before the last day of the second year after the calendar year in which such determination becomes final.
(8) Special rules when uniformed services retired pay is reduced as a result of award of disability compensation
(A) Period of limitation on filing claim
If the claim for credit or refund relates to an overpayment of tax imposed by subtitle A on account of—
(i) the reduction of uniformed services retired pay computed under section 1406 or 1407 of title 10, United States Code, or
(ii) the waiver of such pay under section 5305 of title 38 of such Code,
as a result of an award of compensation under title 38 of such Code pursuant to a determination by the Secretary of Veterans Affairs, the 3-year period of limitation prescribed in subsection (a) shall be extended, for purposes of permitting a credit or refund based upon the amount of such reduction or waiver, until the end of the 1-year period beginning on the date of such determination.
(B) Limitation to 5 taxable years
[(e) Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(C), Nov. 5, 1990, 104 Stat. 1388–528]
(f) Special rule for chapter 42 and similar taxes
[(g) Repealed. Pub. L. 114–74, title XI, § 1101(f)(6), Nov. 2, 2015, 129 Stat. 638]
(h) Running of periods of limitation suspended while taxpayer is unable to manage financial affairs due to disability
(1) In general
(2) Financially disabled
(A) In general
(B) Exception where individual has guardian, etc.
(i) Cross references
(1) For time return deemed filed and tax considered paid, see section 6513.
(2) For limitations with respect to certain credits against estate tax, see sections 2014(b) and 2015.
(3) For limitations in case of floor stocks refunds, see section 6412.
(4) For a period of limitations for credit or refund in the case of joint income returns after separate returns have been filed, see section 6013(b)(3).
(5) For limitations in case of payments under section 6420 (relating to gasoline used on farms), see section 6420(b).
(6) For limitations in case of payments under section 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), see section 6421(d).
(7) For a period of limitations for refund of an overpayment of penalties imposed under section 6694 or 6695, see section 6696(d)(2).
(Aug. 16, 1954, ch. 736, 68A Stat. 808; Apr. 2, 1956, ch. 160, § 4(e), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(e)(6), 70 Stat. 397; Pub. L. 85–866, title I, § 82, Sept. 2, 1958, 72 Stat. 1663; Pub. L. 86–280, § 1(a), Sept. 16, 1959, 73 Stat. 563; Pub. L. 87–794, title III, § 317(d), Oct. 11, 1962, 76 Stat. 891; Pub. L. 87–834, § 2(e)(2), Oct. 16, 1962, 76 Stat. 971; Pub. L. 88–272, title II, §§ 232(d), 239, Feb. 26, 1964, 78 Stat. 111, 128; Pub. L. 88–571, § 3(c), Sept. 2, 1964, 78 Stat. 858; Pub. L. 89–331, § 9(c), Nov. 8, 1965, 79 Stat. 1278; Pub. L. 90–225, § 2(d), Dec. 27, 1967, 81 Stat. 731; Pub. L. 91–172, title I, § 101(h), title III, § 311(d)(3), title V, § 512(e)(2), Dec. 30, 1969, 83 Stat. 525, 588, 640; Pub. L. 92–178, title VI, § 601(d)(2), Dec. 10, 1971, 85 Stat. 558; Pub. L. 93–406, title IV, § 4401(b), formerly § 4081(b), Sept. 2, 1974, 88 Stat. 1034, renumbered § 4401(b), Pub. L. 96–364, title I, § 108(a), Sept. 26, 1980, 94 Stat. 1267; Pub. L. 94–455, title XII, § 1203(h)(3), title XIX, § 1906(a)(33), title XXI, § 2107(g)(2)(B), Oct. 4, 1976, 90 Stat. 1694, 1829, 1904; Pub. L. 95–30, title II, § 202(d)(4)(B), May 23, 1977, 91 Stat. 149; Pub. L. 95–600, title II, § 212(b)(1), title VII, § 703(p)(3), Nov. 6, 1978, 92 Stat. 2819, 2944; Pub. L. 95–628, § 8(a), (b), Nov. 10, 1978, 92 Stat. 3630, 3631; Pub. L. 96–222, title I, §§ 102(a)(2)(B), 108(b)(1)(B), Apr. 1, 1980, 94 Stat. 208, 226; Pub. L. 96–223, title I, § 101(g)(2), Apr. 2, 1980, 94 Stat. 254; Pub. L. 96–598, § 1(c), Dec. 24, 1980, 94 Stat. 3486; Pub. L. 97–34, title II, § 221(b)(2)(A), title III, § 331(d)(2)(A), Aug. 13, 1981, 95 Stat. 247, 295; Pub. L. 97–248, title IV, § 402(c)(7), Sept. 3, 1982, 96 Stat. 667; Pub. L. 98–369, div. A, title I, § 163(b)(2), title II, § 211(b)(25), title IV, § 474(r)(40), title VII, §§ 714(p)(2)(G), 735(c)(14), div. B, title VI, § 2663(j)(5)(F), July 18, 1984, 98 Stat. 698, 757, 847, 965, 984, 1171; Pub. L. 99–514, title I, § 141(b)(3), title II, § 231(d)(3)(I), title XVIII, § 1847(b)(15), Oct. 22, 1986, 100 Stat. 2117, 2180, 2857; Pub. L. 100–418, title I, § 1941(b)(2)(I), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100–647, title I, §§ 1017(c)(11), 1018(u)(21), (51), Nov. 10, 1988, 102 Stat. 3577, 3591, 3593; Pub. L. 101–508, title XI, § 11801(c)(17)(B), (22)(C), Nov. 5, 1990, 104 Stat. 1388–527, 1388–528; Pub. L. 103–296, title I, § 108(h)(8), Aug. 15, 1994, 108 Stat. 1487; Pub. L. 105–34, title X, § 1056(a), title XIV, § 1454(b)(1), Aug. 5, 1997, 111 Stat. 945, 1056; Pub. L. 105–206, title III, § 3202(a), July 22, 1998, 112 Stat. 740; Pub. L. 107–16, title V, § 532(c)(11), June 7, 2001, 115 Stat. 75; Pub. L. 110–245, title I, § 106(a), June 17, 2008, 122 Stat. 1630; Pub. L. 114–74, title XI, § 1101(f)(6), Nov. 2, 2015, 129 Stat. 638.)
§ 6512. Limitations in case of petition to Tax Court
(a) Effect of petition to Tax CourtIf the Secretary has mailed to the taxpayer a notice of deficiency under section 6212(a) (relating to deficiencies of income, estate, gift, and certain excise taxes) and if the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a) (or 7481(c) with respect to a determination of statutory interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court), no credit or refund of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except—
(1) As to overpayments determined by a decision of the Tax Court which has become final, and
(2) As to any amount collected in excess of an amount computed in accordance with the decision of the Tax Court which has become final, and
(3) As to any amount collected after the period of limitation upon the making of levy or beginning a proceeding in court for collection has expired; but in any such claim for credit or refund or in any such suit for refund the decision of the Tax Court which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive, and
(4) As to overpayments attributable to partnership items, in accordance with subchapter C of chapter 63, and
(5) As to any amount collected within the period during which the Secretary is prohibited from making the assessment or from collecting by levy or through a proceeding in court under the provisions of section 6213(a), and
(6) As to overpayments the Secretary is authorized to refund or credit pending appeal as provided in subsection (b).
(b) Overpayment determined by Tax Court
(1) Jurisdiction to determine
(2) Jurisdiction to enforce
(3) Limit on amount of credit or refundNo such credit or refund shall be allowed or made of any portion of the tax unless the Tax Court determines as part of its decision that such portion was paid—
(A) after the mailing of the notice of deficiency,
(B) within the period which would be applicable under section 6511(b)(2), (c), or (d), if on the date of the mailing of the notice of deficiency a claim had been filed (whether or not filed) stating the grounds upon which the Tax Court finds that there is an overpayment, or
(C) within the period which would be applicable under section 6511(b)(2), (c), or (d), in respect of any claim for refund filed within the applicable period specified in section 6511 and before the date of the mailing of the notice of deficiency—
(i) which had not been disallowed before that date,
(ii) which had been disallowed before that date and in respect of which a timely suit for refund could have been commenced as of that date, or
(iii) in respect of which a suit for refund had been commenced before that date and within the period specified in section 6532.
In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) of section 6511 shall be 3 years.
(4) Denial of jurisdiction regarding certain credits and reductions
(c) Cross references
(1) For provisions allowing determination of tax in title 11 cases, see section 505(a) of title 11 of the United States Code.
(2) For provision giving the Tax Court jurisdiction to award reasonable litigation costs in proceedings to enforce an overpayment determined by such court, see section 7430.
(Aug. 16, 1954, ch. 736, 68A Stat. 811; Pub. L. 87–870, § 4, Oct. 23, 1962, 76 Stat. 1161; Pub. L. 91–172, title I, § 101(j)(47), (48), title IX, § 960(b), Dec. 30, 1969, 83 Stat. 531, 734; Pub. L. 91–614, title I, § 102(d)(9), Dec. 31, 1970, 84 Stat. 1842; Pub. L. 93–406, title II, § 1016(a)(16), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(vii), title XVI, § 1605(b)(9), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1728, 1755, 1834; Pub. L. 95–600, title II, § 212(b)(2), Nov. 6, 1978, 92 Stat. 2819; Pub. L. 96–223, title I, § 101(f)(6), Apr. 2, 1980, 94 Stat. 253; Pub. L. 96–589, § 6(d)(3), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 97–248, title IV, § 402(c)(8), (9), Sept. 3, 1982, 96 Stat. 668; Pub. L. 100–418, title I, § 1941(b)(2)(J), (K), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100–647, title VI, §§ 6244(a), (b)(2), 6246(b)(1), 6247(b)(1), Nov. 10, 1988, 102 Stat. 3750–3752; Pub. L. 105–34, title XII, §§ 1239(c)(2), 1282(a), title XIV, § 1451(a), (b), Aug. 5, 1997, 111 Stat. 1028, 1037, 1054; Pub. L. 105–206, title III, § 3464(b), (c), July 22, 1998, 112 Stat. 767; Pub. L. 106–554, § 1(a)(7) [title III, § 319(19)], Dec. 21, 2000, 114 Stat. 2763, 2763A–647; Pub. L. 114–74, title XI, § 1101(f)(7), Nov. 2, 2015, 129 Stat. 638.)
§ 6513. Time return deemed filed and tax considered paid
(a) Early return or advance payment of tax
(b) Prepaid income tax
For purposes of section 6511 or 6512—
(1) Any tax actually deducted and withheld at the source during any calendar year under chapter 24 shall, in respect of the recipient of the income, be deemed to have been paid by him on the 15th day of the fourth month following the close of his taxable year with respect to which such tax is allowable as a credit under section 31.
(2) Any amount paid as estimated income tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return under section 6012 for such taxable year (determined without regard to any extension of time for filing such return).
(3) Any tax withheld at the source under chapter 3 or 4 shall, in respect of the recipient of the income, be deemed to have been paid by such recipient on the last day prescribed for filing the return under section 6012 for the taxable year (determined without regard to any extension of time for filing) with respect to which such tax is allowable as a credit under section 1462 or 1474(b). For this purpose, any exemption granted under section 6012 from the requirement of filing a return shall be disregarded.
(c) Return and payment of social security taxes and income tax withholding
Notwithstanding subsection (a), for purposes of section 6511 with respect to any tax imposed by chapter 3, 4, 21, or 24—
(1) If a return for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, such return shall be considered filed on April 15 of such succeeding calendar year; and
(2) If a tax with respect to remuneration or other amount paid during any period ending with or within a calendar year is paid before April 15 of the succeeding calendar year, such tax shall be considered paid on April 15 of such succeeding calendar year.
(d) Overpayment of income tax credited to estimated tax
(e) Payments of Federal unemployment tax
(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 89–809, title I, § 105(f)(1), (2), Nov. 13, 1966, 80 Stat. 1567, 1568; Pub. L. 91–53, § 2(d), Aug. 7, 1969, 83 Stat. 92; Pub. L. 98–76, title II, § 231(b)(2)(C), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(4), Nov. 10, 1988, 102 Stat. 3774; Pub. L. 111–147, title V, § 501(c)(4), (5), Mar. 18, 2010, 124 Stat. 106.)
§ 6514. Credits or refunds after period of limitation
(a) Credits or refunds after period of limitation
A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—
(1) Expiration of period for filing claim
(2) Disallowance of claim and expiration of period for filing suit
(3) Recovery of erroneous refunds
(b) Credit after period of limitation
(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
§ 6515. Cross references
For limitations in case of—
(1) Deficiency dividends of a personal holding company, see section 547.
(2) Tentative carry-back adjustments, see section 6411.
(3) Service in a combat zone, etc., see section 7508.
(4) Suits for refund by taxpayers, see section 6532(a).
(5) Deficiency dividends of a regulated investment company or real estate investment trust, see section 860.
(Aug. 16, 1954, ch. 736, 68A Stat. 813; Pub. L. 94–455, title XVI, § 1601(f)(3), title XIX, § 1901(b)(36)(D), (37)(E), Oct. 4, 1976, 90 Stat. 1746, 1802, 1803; Pub. L. 95–600, title III, § 362(d)(4), Nov. 6, 1978, 92 Stat. 2852; Pub. L. 97–248, title IV, § 402(c)(10), Sept. 3, 1982, 96 Stat. 668; Pub. L. 101–508, title XI, § 11801(c)(17)(C), Nov. 5, 1990, 104 Stat. 1388–528; Pub. L. 114–74, title XI, § 1101(f)(8), Nov. 2, 2015, 129 Stat. 638.)