# § 6401. Amounts treated as overpayments
**(a)** **Assessment and collection after limitation period.** The term “overpayment” includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto.
**(b)** **Excessive credits**
**(1)** **In general** If the amount allowable as credits under subpart C of part IV of subchapter A of chapter 1 (relating to refundable credits) exceeds the tax imposed by subtitle A (reduced by the credits allowable under subparts A, B, D, and G of such part IV), the amount of such excess shall be considered an overpayment.
**(2)** **Special rule for credit under section 33** For purposes of paragraph (1), any credit allowed under section 33 (relating to withholding of tax on nonresident aliens and on foreign corporations) for any taxable year shall be treated as a credit allowable under subpart C of part IV of subchapter A of chapter 1 only if an election under subsection (g) or (h) of section 6013 is in effect for such taxable year. The preceding sentence shall not apply to any credit so allowed by reason of section 1446.
**(c)** **Rule where no tax liability** 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.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 791; Pub. L. 89–44, title VIII, § 809(d)(6), June 21, 1965, 79 Stat. 168; Pub. L. 91–172, title III, § 331(c), Dec. 30, 1969, 83 Stat. 598; Pub. L. 91–258, title II, § 207(d)(1), May 21, 1970, 84 Stat. 248; Pub. L. 94–12, title II, § 204(b)(1), Mar. 29, 1975, 89 Stat. 31; Pub. L. 94–455, title VII, § 701(f)(2), (3), Oct. 4, 1976, 90 Stat. 1580; Pub. L. 95–600, title VII, § 701(u)(15)(D), Nov. 6, 1978, 92 Stat. 2919; Pub. L. 95–618, title III, § 301(c)(2), Nov. 9, 1978, 92 Stat. 3199; Pub. L. 96–222, title I, § 103(a)(2)(B)(iv), Apr. 1, 1980, 94 Stat. 209; Pub. L. 96–223, title II, § 223(b)(2), Apr. 2, 1980, 94 Stat. 266; Pub. L. 97–248, title III, §§ 307(a)(9), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98–369, div. A, title IV, § 474(r)(36), title VII, § 735(c)(16), July 18, 1984, 98 Stat. 846, 985; Pub. L. 99–514, title XII, § 1246(b), Oct. 22, 1986, 100 Stat. 2582; Pub. L. 100–647, title I, § 1012(s)(1)(B), Nov. 10, 1988, 102 Stat. 3527; Pub. L. 105–206, title VI, § 6022(a), July 22, 1998, 112 Stat. 824; Pub. L. 109–58, title XIII, § 1303(c)(4), Aug. 8, 2005, 119 Stat. 997; Pub. L. 110–234, title XV, § 15316(c)(3), May 22, 2008, 122 Stat. 1511; Pub. L. 110–246, § 4(a), title XV, § 15316(c)(3), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 111–5, div. B, title I, § 1531(c)(5), Feb. 17, 2009, 123 Stat. 360; Pub. L. 115–97, title I, § 13404(c)(4), Dec. 22, 2017, 131 Stat. 2138.)
## Editorial Notes
### Codification
and made identical amendments to this section. The amendments by were repealed by .
### Amendments
2017—Subsec. (b)(1). substituted “and G” for “G, H, I, and J”.
2009—Subsec. (b)(1). substituted “I, and J” for “and I”.
2008—Subsec. (b)(1). , substituted “H, and I” for “and H”.
2005—Subsec. (b)(1). substituted “G, and H” for “and G”.
1998—Subsec. (b)(1). substituted “D, and G” for “and D”.
1988—Subsec. (b)(2). amended last sentence generally, substituting “credit so allowed by reason of section 1446” for “amount deducted and withheld under section 1446”.
1986—Subsec. (b)(2). inserted last sentence.
1984—Subsec. (b). , amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “If the amount allowable as credits under sections 31 (relating to tax withheld on wages) and 39 (relating to certain uses of gasoline and special fuels), and 43 (relating to earned income credit), exceeds the tax imposed by subtitle A (reduced by the credits allowable under subpart A of part IV of subchapter A of chapter 1, other than the credits allowable under sections 31, 39, and 43), the amount of such excess shall be considered an overpayment. For purposes of the preceding sentence, any credit allowed under paragraph (1) of section 32 (relating to withholding of tax on nonresident aliens and on foreign corporations) to a nonresident alien individual for a taxable year with respect to which an election under section 6013(g) or (h) is in effect shall be treated as an amount allowable as a credit under section 31.”
, substituted “and special fuels” for “, special fuels, and lubricating oil”.
1983—Subsec. (b). repealed amendments made by . See 1982 Amendment note below.
1982—Subsec. (b). provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after , subsec. (b) is amended by inserting “, interest, dividends, and patronage dividends” after “tax withheld on wages”. Section 102(a), (b) of , , , repealed subtitle A (§§ 301–308) of title III of as of the close of , and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
1980—Subsec. (d). struck out subsec. (d) which made a cross reference to section 46(a)(9)(C) for a rule allowing a refund for excess investment credit attributable to solar or wind energy property.
substituted “46(a)(9)(C)” for “46(a)(10)(C)”.
1978—Subsec. (b). inserted provisions relating to credit to a nonresident alien individual.
Subsec. (d). added subsec. (d).
1976—Subsec. (b). substituted “wages) and” and “lubricating oil), and” for “wages),” and “lubricating oil),”, respectively; and pars. (2) and (3) made identical change: striking out “and 667(b) (relating to taxes paid by certain trusts)” after “(relating to earned income credit)”.
1975—Subsec. (b). inserted “43 (relating to earned income credit),” before “and 667(b)” and substituted “, 39, and 43” for “and 39”.
1970—Subsec. (b). inserted reference to credits under section 39 relating to certain uses of special fuels.
1969—Subsec. (b). struck out “under sections 31 and 39” after “Excessive credits” in heading and inserted in text reference to section 667(b) (relating to taxes paid by certain trusts).
1965—Subsec. (b). substituted “Excessive credits under sections 31 and 39” for “Excessive withholding” in heading and expanded text to include credits under section 39.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2017 Amendment
Amendment by applicable to bonds issued after , see , set out as an Effective Date of Repeal note under former .
### Effective Date of 2009 Amendment
Amendment by applicable to obligations issued after , see , set out as a note under .
### Effective Date of 2008 Amendment
Amendment of this section and repeal of by effective , the date of enactment of , except as otherwise provided, see , set out as an Effective Date note under , Agriculture.
Amendment by applicable to obligations issued after , see , set out as a note under .
### Effective Date of 2005 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1998 Amendment
> “The amendment made by subsection (a) [amending this section] shall take effect as if included in the amendments made by section 701(b) of the Tax Reform Act of 1986 [
>
> ].”
, , , provided that:
### Effective Date of 1988 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1986 Amendment
Amendment by applicable to distributions after , or, if earlier, the effective date of the initial regulations issued under , which date shall not be earlier than , see , set out as an Effective Date note under .
### Effective Date of 1984 Amendment
Amendment by applicable to taxable years beginning after , and to carrybacks from such years, see , set out as a note under .
Amendment by effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of , to which such amendment relates, see , set out as a note under .
### Effective Date of 1980 Amendments
Amendment by applicable to qualified investment for taxable years beginning after , see , set out as a note under .
Amendment by effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1978 Amendment
Amendment by , to the extent amendment relates to chapter 1 or 5 of this title, applicable to taxable years ending on or after , and, to the extent amendment relates to wage withholding under chapter 24 of this title, applicable to remuneration paid on or after the first day of the first month which begins more than 90 days after , see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by applicable to distributions made in taxable years beginning after , see , set out as a note under .
### Effective Date of 1975 Amendment
Amendment by applicable to taxable years beginning after , see , as amended, set out as a note under .
### Effective Date of 1970 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1969 Amendment
Amendment by applicable to taxable years beginning before , see , set out as a note under .
### Effective Date of 1965 Amendment
Amendment by applicable to taxable years beginning on or after , see , set out as a note under .