20 CFR § 404.526 - Tax refund insufficient to cover amount of overpayment.

---
identifier: "/us/cfr/t20/s404.526"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.526 - Tax refund insufficient to cover amount of overpayment."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.526"
section_name: "Tax refund insufficient to cover amount of overpayment."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.526 Tax refund insufficient to cover amount of overpayment.

If a tax refund for a given taxable year is insufficient to recover an overpayment completely, the case will remain with the Department of the Treasury for offset, assuming that all criteria for offset continue to be met.

[62 FR 64278, Dec. 5, 1997]