26 USC § 1462 - Withheld tax as credit to recipient of income

---
identifier: "/us/usc/t26/s1462"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1462 - Withheld tax as credit to recipient of income"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1462"
section_name: "Withheld tax as credit to recipient of income"
chapter_number: 3
chapter_name: "WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS"
subchapter_number: "B"
subchapter_name: "Application of Withholding Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 360.)"
---


# § 1462. Withheld tax as credit to recipient of income

Income on which any tax is required to be withheld at the source under this chapter shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in such return.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 360.)