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 section 321(f) of Pub. L. 98–21, set out as a note under section 406 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1906(a)(23)(A), (C), (D), (b)(13)(A) of Pub. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1906(d)(1) of Pub. l. 94–455, set out as a note under section 6013 of this title. Pub. L. 94–455, title XIX, § 1906(a)(23)(B)(iii), Oct. 4, 1976, 90 Stat. 1826, provided that: ‘‘The amendments made by clauses (i) and (ii) [amending this section] shall apply with respect to remuneration paid after De- cember 31, 1976.’’ EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93–445 effective Jan. 1, 1975, and applicable only with respect to compensation paid for services rendered on or after that date, see section 604 of Pub. L. 93–445, set out as a note under section 3221 of this title. EFFECTIVE DATE OF 1973 AMENDMENTS Amendment by Pub. L. 93–233 applicable only with re- spect to remuneration paid after, and taxable years be- ginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare. Amendment by Pub. L. 93–66 applicable only with re- spect to remuneration paid after, and taxable years be- ginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42. EFFECTIVE DATE OF 1972 AMENDMENT Amendment by Pub. L. 92–336, as amended by Pub. L. 92–603, § 144(c), applicable only with respect to remu- neration paid after Dec. 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1971 AMENDMENT Amendment by Pub. L. 92–5 applicable only with re- spect to remuneration paid after Dec. 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1968 AMENDMENT Amendment by section 108(b)(5), (6) of Pub. L. 90–248 applicable only with respect to remuneration paid after December 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of Title 42, The Public Health and Welfare. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by section 317(e), (f) of Pub. L. 89–97 ap- plicable with respect to services performed after the quarter ending September 30, 1965, and after the quar- ter in which the Secretary of the Treasury receives a certification from the Commissioners [now Mayor] of the District of Columbia expressing their desire to have the insurance system established by sections 401 et seq. and 1395c et seq. of Title 42, The Public Health and Wel- fare, extended to the officers and employees coming under the provisions of such amendments, see section 317(g) of Pub. L. 89–97, set out as a note under section 410 of Title 42. Amendment by section 320(b)(5), (6) of Pub. L. 89–97 applicable with respect to remuneration paid after De- cember 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of this title. EFFECTIVE DATE OF 1960 AMENDMENT Amendment by Pub. L. 86–778 applicable only with re- spect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any in- strumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Gov- ernor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, The Public Health and Welfare, extended to the officers and em- ployees of such Government and such political subdivi- sions and instrumentalities, and (2) service in the em- ploy of the Government of American Samoa or any po- litical subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, ex- tended to the officers and employees of such Govern- ment and such political subdivisions and instrumental- ities, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42. EFFECTIVE DATE OF 1954 AMENDMENT Amendment by act Sept. 1, 1954, applicable only with respect to remuneration paid after 1954, see section 202(d) of act Sept. 1, 1954, set out as a note under sec- tion 1401 of this title. § 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. Page 3622 TITLE 26—INTERNAL REVENUE CODE § 6415 (Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, § 501(c)(1), Mar. 18, 2010, 124 Stat. 106.) Editorial Notes AMENDMENTS 2010—Pub. L. 111–147 inserted ‘‘or 4’’ after ‘‘chapter 3’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2010 AMENDMENT Amendment by Pub. L. 111–147 applicable to pay- ments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title. § 6415. Credits or refunds to persons who col- lected certain taxes (a) Allowance of credits or refunds Credit or refund of any overpayment of tax imposed by section 4251, 4261, or 4271 may be al- lowed to the person who collected the tax and paid it to the Secretary if such person estab- lishes, under such regulations as the Secretary may prescribe, that he has repaid the amount of such tax to the person from whom he collected it, or obtains the consent of such person to the allowance of such credit or refund. (b) Credit on returns Any person entitled to a refund of tax imposed by section 4251, 4261, or 4271 paid, or collected and paid, to the Secretary by him may, instead of filing a claim for refund, take credit therefor against taxes imposed by such section due upon any subsequent return. (c) Refund of overcollections In case any person required under section 4251, 4261, or 4271 to collect any tax shall make an overcollection of such tax, such person shall, upon proper application, refund such overcollec- tion to the person entitled thereto. (d) Refund of taxable payment Any person making a refund of any payment on which tax imposed by section 4251, 4261, or 4271 has been collected may repay therewith the amount of tax collected on such payment. (Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 85–475, § 4(b)(4), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title I, § 163(d)(1), Sept. 2, 1958, 72 Stat. 1311; Pub. L. 89–44, title VI, § 601(b), June 21, 1965, 79 Stat. 153; Pub. L. 91–258, title II, § 205(b)(2), May 21, 1970, 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 1970—Pub. L. 91–258 inserted reference to section 4271 in four places. 1965—Subsec. (a). Pub. L. 89–44, § 601(b)(1), (2), sub- stituted ‘‘section 4251 or 4261’’ for ‘‘sections 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286’’ and struck out last sentence which referred to payment outside the United States of taxes imposed under pars. (1), (2) and (3) of section 4231. Subsecs. (b) to (d). Pub. L. 89–44, § 601(b)(1), sub- stituted ‘‘section 4251 or 4261’’ for ‘‘section 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286’’ wherever appear- ing. 1958—Subsec. (a). Pub. L. 85–859 provided that in the case of any payment outside the United States in re- spect of which tax is imposed under par. (1), (2), or (3) of section 4231 of this title, the person who paid for the admission or for the use of the box or seat shall be con- sidered the person from whom the tax was collected. Subsecs. (a) to (d). Pub. L. 85–475 struck out ref- erences to section 4271. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 to take effect in a man- ner consistent with effective date of change of tax pro- vision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1958 AMENDMENTS Pub. L. 85–859, § 1(c), Sept. 2, 1958, 72 Stat. 1275, pro- vided in part that: ‘‘Except as otherwise provided, the amendments and repeals made by title I of this Act [en- acting sections 4057, 4143, 4221 to 4225, and 4294 of this title, amending chapter 34, this section, and sections 4001, 4003, 4031, 4041, 4053, 4111, 4121, 4141, 4142, 4192, 4216 to 4218, 4231 to 4233, 4263, 4291, 4501, 4601, 6011, 6412, 6416, 6420, 6421, 6501, and 6805 of this title, and repealing sec- tion 4112 of this title and former sections 4143, 4152, 4220 to 4225, and 4316 of this title] shall take effect on the first day of the first calendar quarter which begins more than 60 days after the date on which this Act is enacted [Sept. 2, 1958].’’ Pub. L. 85–475, § 4(c), June 30, 1958, 72 Stat. 261, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘(1) Except as provided in paragraph (2), the repeals and amendments made by subsections (a) and (b) [re- pealing sections 4271 to 4273 and 4281 to 4283 of this title and amending this section and sections 4292, 6416, 7012, and 7272 of this title] shall apply only with respect to amounts paid on or after August 1, 1958. ‘‘(2) In the case of transportation with respect to which the second sentence of section 4281 of the Inter- nal Revenue Code of 1986 [formerly I.R.C. 1954] applies, the repeals and amendments made by subsections (a) and (b) [repealing sections 4271 to 4273 and 4281 to 4283 of this title and amending this section and sections 4292, 6416, 7012, and 7272 of this title] shall apply only if the transportation begins on or after August 1, 1958.’’ § 6416. Certain taxes on sales and services (a) Condition to allowance (1) General rule No credit or refund of any overpayment of tax imposed by chapter 31 (relating to retail excise taxes), or chapter 32 (manufacturers taxes), shall be allowed or made unless the person who paid the tax establishes, under reg- ulations prescribed by the Secretary, that he— (A) has not included the tax in the price of the article with respect to which it was im- posed and has not collected the amount of the tax from the person who purchased such article; (B) has repaid the amount of the tax to the ultimate purchaser of the article; (C) in the case of an overpayment under subsection (b)(2) of this section— (i) has repaid or agreed to repay the amount of the tax to the ultimate vendor of the article, or