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26 U.S.C. § 6414 — Income tax withheld

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6414 — Income tax withheld

In the case of an overpayment of tax imposed by chapter 24, or by chapter 3 or 4, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent.

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Source location: Title 26, Chapter 65, § 6414; chapter-065-abatements-credits-and-refunds.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1471 — Withholdable payments to foreign financial institutions

**(a) In general** In the case of any withholdable payment to a foreign financial institution which does not meet the requirements of subsection (b), the withholding agent with respect to such payment shall deduct and withhold from such payment a tax equal to 30 percent of the amount of such payment. **(b) Reporting requirements, etc.** (1) **In general** — The requirements of this subsection are met with respect to any foreign financial institution if an agreement is in effect between such institution and the Secretary under which such institution agrees— (A) to obtain such information regarding each holder of each account maintained by such institution as is necessary to determine which (if any) of such accounts are United States accounts, (B) to comply with such verification and due diligence procedures as the Secretary may require with respect to the identification of United States accounts, (C) in the case of any United States account maintained by such institution, to report on an annual basis the information described in subsection (c) with respect to such account, (D) to deduct and withhold a tax equal to 30 percent of— (i) any passthru payment which is made by such institution to a recalcitrant account holder or another foreign financial institution which does not meet the requirements of this subsection, and (ii) in the case of any passthru payment which is made by such institution to a foreign financial institution which has in effect an election under paragraph (3) with respect to such payment, so much of such payment as is allocable to accounts held by recalcitrant account holders or foreign financial institutions which do not meet the requirements of this subsection, (E) to comply with requests by the Secretary for additional inf

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6414 — Income tax withheld

Page 3621 TITLE 26—INTERNAL REVENUE CODE § 6414 Subsec. (c)(2)(A). Pub. L. 85–840, § 402(d)(2), substituted ‘‘$4,200 for the calendar year 1955, 1956, 1957, or 1958, or $4,800 for any calendar year after 1958’’ for ‘‘$4,200 for any calendar year after 1954’’. 1954—Subsec. (c)(1). Act Sept. 1, 1954, § 202(a)(1), con- formed the special-refund provisions to the increase made by said act Sept. 1, 1954, in the limitation on wages from $3,600 to $4,200 for calendar years after 1954. Subsec. (c)(2). Act Sept. 1, 1954, § 202(b)(1), inserted ‘‘and employees of certain foreign corporations’’ in heading. Subsec. (c)(2)(A). Act Sept. 1, 1954, § 202(b)(2), sub- stituted ‘‘$3,600 for the calendar year 1951, 1952, 1953, or 1954, or $4,200 for any calendar year after 1954’’ for ‘$3,600’’. Subsec. (c)(2)(C). Act Sept. 1, 1954, § 202(b)(3), added subpar. (C). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1993 AMENDMENT Amendment by Pub. L. 103–66 applicable to 1994 and later calendar years, see section 13207(e) of Pub. L. 103–66, set out as a note under section 1402 of this title. EFFECTIVE DATE OF 1990 AMENDMENT Amendment by Pub. L. 101–508 applicable to 1991 and later calendar years, see section 11331(e) of Pub. L. 101–508, set out as a note under section 1402 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 98–21 applicable to agree- ments entered into after Apr. 20, 1983, except that at election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see

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