26 U.S.C. § 6513

Time return deemed filed and tax considered paid

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(a) Early return or advance payment of tax

For purposes of section 6511, any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day. For purposes of section 6511(b)(2) and (c) and section 6512, payment of any portion of the tax made before the last day prescribed for the payment of the tax shall be considered made on such last day. For purposes of this subsection, the last day prescribed for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer and without regard to any election to pay the tax in installments.

(b) Prepaid income taxFor 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 withholdingNotwithstanding 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

If any overpayment of income tax is, in accordance with section 6402(b), claimed as a credit against estimated tax for the succeeding taxable year, such amount shall be considered as a payment of the income tax for the succeeding taxable year (whether or not claimed as a credit in the return of estimated tax for such succeeding taxable year), and no claim for credit or refund of such overpayment shall be allowed for the taxable year in which the overpayment arises.

(e) Payments of Federal unemployment tax

Notwithstanding subsection (a), for purposes of section 6511 any payment of tax imposed by chapter 23 which, pursuant to section 6157, is made for a calendar quarter or other period within a calendar year shall, if made before the last day prescribed for filing the return for the calendar year (determined without regard to any extension of time for filing), be considered made on such last day.

(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.)Editorial NotesAmendments

2010—Subsec. (b)(3). Pub. L. 111–147, § 501(c)(4), inserted “or 4” after “chapter 3” and “or 1474(b)” after “section 1462”.

Subsec. (c). Pub. L. 111–147, § 501(c)(5), inserted “4,” after “chapter 3,” in introductory provisions.

1988—Subsec. (e). Pub. L. 100–647 struck out last sentence which read as follows: “Notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.”

1983—Subsec. (e). Pub. L. 98–76 inserted provisions that notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.

1969—Subsec. (e). Pub. L. 91–53 added subsec. (e).

1966—Subsec. (b). Pub. L. 89–809, § 105(f)(1), designated existing provisions as pars. (1) and (2) and added par. (3).

Subsec. (c). Pub. L. 89–809, § 105(f)(2), inserted reference to chapter 3 in provisions preceding par. (1) and “or other amount” after “remuneration” in par. (2).

Statutory Notes and Related SubsidiariesEffective 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.

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title.

Effective Date of 1983 Amendment

Amendment by Pub. L. 98–76 applicable to remuneration paid after June 30, 1986, see section 231(d) of Pub. L. 98–76, set out as an Effective Date note under section 3321 of this title.

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–53 applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91–53, set out as an Effective Date note under section 6157 of this title.

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–809 effective Nov. 13, 1966, see section 105(f)(4) of Pub. L. 89–809, set out as a note under section 6501 of this title.

Notes of Decisions

Cited in 128 cases (14 in the last 5 years), 1961–2026 · leading case: Danoff v. United States, 324 F. Supp. 2d 1086 (C.D. Cal. 2004).

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Danoff v. United States, 324 F. Supp. 2d 1086 (C.D. Cal. 2004). · cites it 13× “See 26 U.S.C. §§ 6513 (b)(2) and (d). 15. On August 21, 1997, plaintiff filed his 1995 Federal income tax return with *1090 the IRS.”

Weinman v. Graves (In Re Graves), 609 F.3d 1153 (10th Cir. 2010). · cites it 3× “” 26 U.S.C. § 6513 (d). Two months after filing their tax return, the Graveses filed for bankruptcy protection.”

Minehan v. United States, 75 Fed. Cl. 249 (Fed. Cl. 2007). “” 26 U.S.C. § 6513 (b)(1) (2000). Ms. Minehan’s tax was deemed paid, therefore, four months and 15 days after the last day of 1998, or April 15,1999.”

Robert F. Lundy v. Internal Revenue Serv., 45 F.3d 856 (4th Cir. 1995). · cites it 5× “26 U.S.C. § 6513 (b)(1). Because the Commissioner sent the notice of deficiency on September 26, 1990, more than two years after the date Lundy is deemed to have paid his taxes (April 15, 1988), the Tax Court could not order a refund for the overpayment of taxes.”

Deaton v. Comm'r, 440 F.3d 223 (5th Cir. 2006). · cites it 3× “According to the government, 26 U.S.C. § 6513 expressly defined such remittances as “payments” of tax for purposes of the statute of limitations, so the remittances were payments, not deposits, as a matter of law.”

Charles J. Oropallo v. United States, 994 F.2d 25 (1st Cir. 1993). · cites it 2× “) Under 26 U.S.C. § 6513 (b)(1), Oropallo’s taxes were deemed paid on April 15, 1984, well before the cut-off date of March 19, 1987.”

Doyle v. United States, 88 Fed. Cl. 314 (Fed. Cl. 2009). · cites it 3× “See 26 U.S.C. § 6513 (a) (stating "payment of any portion of the tax made before the last day prescribed .”

England v. United States, 760 F. Supp. 186 (D. Kan. 1991). · cites it 4× “The United States denied plaintiffs’ request for refund on the ground that it was untimely.”

Goldring v. United States, 15 F.4th 639 (5th Cir. 2021). “See 26 U.S.C. § 6513 (d); 26 C.F.R. § 301.6402 - 3(a)(5) However, this argument completely ignores the simple, undisputed fact that the IRS was never deprived of its use of the money the Goldrings lawfully owed it at any point during the five-year underpayment interest…”

Harrigill v. United States, 410 F.3d 786 (5th Cir. 2005). · cites it 4× “See 26 U.S.C. § 6513 (b). 4 Thus, the gov *790 ernment argues that under § 6513(b), the taxes that Harrigill seeks to recover were deemed paid on April 15, 1996.”

Mbiya B. Israel & Carrol Israel v. United States, 356 F.3d 221 (2d Cir. 2004). · cites it 2× “According to 26 U.S.C. § 6513 (b), withholding taxes are deemed paid on April 15 of the year following the tax year in question.”

Martti v. United States, 121 Fed. Cl. 87 (Fed. Cl. 2015). · cites it 2× “, See 26 U.S.C. § 6513 (b)(1) (2012). On May 22, 2006, the IRS refunded the $10,722.”

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— 26 U.S.C. § 6513(b)(1) — 1 case

Mbiya B. Israel & Carrol Israel v. United States, 356 F.3d 221 (2d Cir. 2004). “According to 26 U.S.C. § 6513 (b), withholding taxes are deemed paid on April 15 of the year following the tax year in question.”

— 26 U.S.C. § 6513(b)(2) — 2 cases

In the Matter of the Income Tax Protest of Raytheon Co., 2022 OK 32 (Okla. 2022).

KARP v. United States (Fed. Cl. 2026).

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