26 U.S.C. § 6414

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 6414 - Income tax withheld

In the case of an overpayment of tax imposed by chapter 24, or by chapter 3 or 4, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent.

26 U.S.C. § 6414

Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111-147, title V, §501(c)(1), Mar. 18, 2010, 124 Stat. 106.

EDITORIAL NOTES

AMENDMENTS2010- Pub. L. 111-147 inserted "or 4" after "chapter 3".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 2010 AMENDMENT Amendment by Pub. L. 111-147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111-147 set out as a note under section 1471 of this title.

withholding agent

The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.