26 USC § 1464 - Refunds and credits with respect to withheld tax

---
identifier: "/us/usc/t26/s1464"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1464 - Refunds and credits with respect to withheld tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1464"
section_name: "Refunds and credits with respect to withheld tax"
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.)"
---


# § 1464. Refunds and credits with respect to withheld tax

Where there has been an overpayment of tax under this chapter, any refund or credit made under chapter 65 shall be made to the withholding agent unless the amount of such tax was actually withheld by the withholding agent.

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