26 C.F.R. § 301.6403-1. - § 301.6403-1 Overpayment of Installment.

Current as of May 27, 2026

Section 301.6403-1 - § 301.6403-1 Overpayment of Installment.Section 301.6403-1 - § 301.6403-1 Overpayment of Installment.

Section 301.6402-7 - § 301.6402-7 Claims for Refund and Applications for Tentative Carryback Adjustments Involving Consolidated Groups That Include Insolvent Financial Institutions.Section 301.6404-0 - § 301.6404-0 Table of Contents.

§ 301.6403-1 Overpayment of installment.

If any installment of tax is overpaid, the overpayment shall first be applied against any outstanding installments of such tax. If the overpayment exceeds the correct amount of tax due, the overpayment shall be credited or refunded as provided in section 6402 and §§ 301.6402-1 to 301.6402-4, inclusive.

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