C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER F—PROCEDURE AND ADMINISTRATION › PART 301—PROCEDURE AND ADMINISTRATION › subpart ECFRd210e15bfae32be — Abatements, Credits, and Refunds

26 C.F.R. § 301.6401-1

Amounts treated as overpayments

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(a) The term “overpayment” includes:

(1) Any payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation applicable thereto.

(2) Any amount allowable for a taxable year as credits under sections 31 (relating to tax withheld on wages), 39 (relating to certain uses of gasoline, special fuels, and, lubricating oil), 43 (relating to earned income credit), and 667(b) (relating to taxes paid by certain trusts) which exceeds the tax imposed by subtitle A of the Code (reduced by the credits allowable under subpart A of part IV of subchapter A of chapter 1 of the Code, other than the credits allowable under sections 31, 39, and 43) for such year.

(b) An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.

[T.D. 7204, 37 FR 17158, Aug. 25, 1972, as amended by T.D. 7537, 43 FR 13878, Apr. 3, 1978]
Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1992–2025 · leading case: Gurrola v. United States ex rel. Internal Revenue Serv., 751 F.3d 629 (D.C. Cir. 2014).
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Gurrola v. United States ex rel. Internal Revenue Serv., 751 F.3d 629 (D.C. Cir. 2014). “See 26 C.F.R. §§ 301.6401-1 et seq. Section 7422 does not come close to requiring what plaintiffs seek — a specific refund procedure for the telephone excise tax.”
Crowson v. Zubrod (In Re Crowson), 431 B.R. 484 (10th Cir. BAP 2010). “§ 6401 (b)(1); 26 C.F.R. § 301.6401-1 . 21 . 26 U.S.C. § 6401 (c).”
In re Duarte, 492 B.R. 100 (Bankr. E.D.N.Y. 2011). “In cases such as this where both spouses earn income, both spouses may have accrued tax credits such as earned income credits, education credits and additional child tax credits, which are treated as payments pursuant to section 6401 of the Internal Revenue Code (“IRC”) and can…”
Status of the Refundable Portion of Certain Tax Credits as Fed. Pub. Benefits (OLC 2025). “§ 6401 (b)(1) and 26 C.F.R. § 301.6401-1 (a)(2)). Unless used to offset other obligations, the refunded portion of the tax credit is paid to the taxpayer, either as an individual or (in the case of joint filers) a household.”
In Re: Long-distance Tel. Serv. (D.C. Cir. 2014). “See 26 C.F.R. §§ 301.6401-1 et seq. Section 7422 does not come close to requiring what plaintiffs seek—a specific refund procedure for the telephone excise tax.”
Jarrett v. Comm'r, 63 T.C.M. 2568 (Tax Ct. 1992). · cites it 2× “While "overpayment" *230 includes amounts collected or assessed after the applicable period of limitations, it also includes taxes withheld on wages under section 31 . Sec. 301.6401-1 , Proced.”
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