26 U.S.C. § 6513 — Time return deemed filed and tax consid-

Page 3717 TITLE 26—INTERNAL REVENUE CODE § 6513 EFFECTIVE DATE OF 1988 AMENDMENTS Amendment by section 6244(a), (b)(2) of Pub. L. 100–647 applicable to overpayments determined by the Tax Court which have not been refunded by the 90th day after Nov. 10, 1988, see section 6244(c) of Pub. L. 100–647, set out as a note under section 6214 of this title. Pub. L. 100–647, title VI, § 6246(c), Nov. 10, 1988, 102 Stat. 3751, provided that: ‘‘The amendments made by this section [amending this section and section 7481 of this title] shall apply to assessments of deficiencies re- determined by the Tax Court made after the date of the enactment of this Act [Nov. 10, 1988].’’ Pub. L. 100–647, title VI, § 6247(c), Nov. 10, 1988, 102 Stat. 3752, provided that: ‘‘The amendments made by this section [amending this section and section 7481 of this title] shall be effective with respect to Tax Court cases for which the decision is not final on the date of the enactment of this Act [Nov. 10, 1988].’’ Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title. EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–248 applicable to partner- ship taxable years beginning after Sept. 3, 1982, with provision for applicability of amendment to any part- nership taxable year ending after Sept. 3, 1982, if part- nership, each partner, and each indirect partner re- quests such application and Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title. EFFECTIVE DATE OF 1980 AMENDMENTS Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bank- ruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title. Amendment by Pub. L. 96–223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96–223, set out as a note under section 6161 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–600 applicable to partner- ship items arising in partnership taxable years begin- ning after Dec. 31, 1978, see section 212(c) of Pub. L. 95–600, set out as a note under section 6501 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1307(d)(2)(F)(vii) of Pub. L. 94–455 applicable to taxable years beginning after Dec. 31, 1976, see section 1307(e) of Pub. L. 94–455, set out as a note under section 501 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by section 101(j)(47), (48) of Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title. Amendment by section 960(b) of Pub. L. 91–172 effec- tive one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 of this title. § 6513. Time return deemed filed and tax consid- ered paid (a) Early return or advance payment of tax For purposes of section 6511, any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day. For purposes of section 6511(b)(2) and (c) and section 6512, payment of any portion of the tax made before the last day prescribed for the payment of the tax shall be considered made on such last day. For purposes of this subsection, the last day prescribed for filing the return or paying the tax shall be determined without re- gard to any extension of time granted the tax- payer and without regard to any election to pay the tax in installments. (b) Prepaid income tax For purposes of section 6511 or 6512— (1) Any tax actually deducted and withheld at the source during any calendar year under chapter 24 shall, in respect of the recipient of the income, be deemed to have been paid by him on the 15th day of the fourth month fol- lowing the close of his taxable year with re- spect to which such tax is allowable as a cred- it under section 31. (2) Any amount paid as estimated income tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return under section 6012 for such taxable year (determined without regard to any extension of time for filing such return). (3) Any tax withheld at the source under chapter 3 or 4 shall, in respect of the recipient of the income, be deemed to have been paid by such recipient on the last day prescribed for filing the return under section 6012 for the tax- able year (determined without regard to any extension of time for filing) with respect to which such tax is allowable as a credit under section 1462 or 1474(b). For this purpose, any exemption granted under section 6012 from the requirement of filing a return shall be dis- regarded. (c) Return and payment of social security taxes and income tax withholding Notwithstanding subsection (a), for purposes of section 6511 with respect to any tax imposed by chapter 3, 4, 21, or 24— (1) If a return for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, such return shall be considered filed on April 15 of such succeeding calendar year; and (2) If a tax with respect to remuneration or other amount paid during any period ending with or within a calendar year is paid before April 15 of the succeeding calendar year, such tax shall be considered paid on April 15 of such succeeding calendar year. (d) Overpayment of income tax credited to esti- mated tax If any overpayment of income tax is, in ac- cordance with section 6402(b), claimed as a cred- it against estimated tax for the succeeding tax- able year, such amount shall be considered as a Page 3718 TITLE 26—INTERNAL REVENUE CODE § 6514 payment of the income tax for the succeeding taxable year (whether or not claimed as a credit in the return of estimated tax for such suc- ceeding taxable year), and no claim for credit or refund of such overpayment shall be allowed for the taxable year in which the overpayment arises. (e) Payments of Federal unemployment tax Notwithstanding subsection (a), for purposes of section 6511 any payment of tax imposed by chapter 23 which, pursuant to section 6157, is made for a calendar quarter or other period within a calendar year shall, if made before the last day prescribed for filing the return for the calendar year (determined without regard to any extension of time for filing), be considered made on such last day. (Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 89–809, title I, § 105(f)(1), (2), Nov. 13, 1966, 80 Stat. 1567, 1568; Pub. L. 91–53, § 2(d), Aug. 7, 1969, 83 Stat. 92; Pub. L. 98–76, title II, § 231(b)(2)(C), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(4), Nov. 10, 1988, 102 Stat. 3774; Pub. L. 111–147, title V, § 501(c)(4), (5), Mar. 18, 2010, 124 Stat. 106.) Editorial Notes AMENDMENTS 2010—Subsec. (b)(3). Pub. L. 111–147, § 501(c)(4), in- serted ‘‘or 4’’ after ‘‘chapter 3’’ and ‘‘or 1474(b)’’ after ‘‘section 1462’’. Subsec. (c). Pub. L. 111–147, § 501(c)(5), inserted ‘‘4,’’ after ‘‘chapter 3,’’ in introductory provisions. 1988—Subsec. (e). Pub. L. 100–647 struck out last sen- tence which read as follows: ‘‘Notwithstanding sub- section (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable pe- riod shall, if made before the last day prescribed for fil- ing the return for the taxable period (determined with- out regard to any extension of time for filing), be con- sidered made on such last day.’’ 1983—Subsec. (e). Pub. L. 98–76 inserted provisions that notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a cal- endar quarter within a taxable period shall, if made be- fore the last day prescribed for filing the return for the taxable period (determined without regard to any ex- tension of time for filing), be considered made on such last day. 1969—Subsec. (e). Pub. L. 91–53 added subsec. (e). 1966—Subsec. (b). Pub. L. 89–809, § 105(f)(1), designated existing provisions as pars. (1) and (2) and added par. (3). Subsec. (c). Pub. L. 89–809, § 105(f)(2), inserted ref- erence to chapter 3 in provisions preceding par. (1) and ‘‘or other amount’’ after ‘‘remuneration’’ in par. (2). 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. EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 applicable to remu- neration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 98–76 applicable to remunera- tion paid after June 30, 1986, see section 231(d) of Pub. L. 98–76, set out as an Effective Date note under section 3321 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91–53 applicable with respect to calendar years beginning after Dec. 31, 1969, see sec- tion 4(a) of Pub. L. 91–53, set out as an Effective Date note under section 6157 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89–809 effective Nov. 13, 1966, see section 105(f)(4) of Pub. L. 89–809, set out as a note under section 6501 of this title. § 6514. Credits or refunds after period of limita- tion (a) Credits or refunds after period of limitation A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void— (1) Expiration of period for filing claim If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or (2) Disallowance of claim and expiration of pe- riod for filing suit In the case of a claim filed within the proper time and disallowed by the Secretary, if the credit or refund was made after the expiration of the period of limitation for filing suit, un- less within such period suit was begun by the taxpayer. (3) Recovery of erroneous refunds For procedure by the United States to recover er- roneous refunds, see sections 6532(b) and 7405. (b) Credit after period of limitation Any credit against a liability in respect of any taxable year shall be void if any payment in re- spect of such liability would be considered an overpayment under section 6401(a). (Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Subsec. (a)(2). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 6515. Cross references For limitations in case of— (1) Deficiency dividends of a personal holding company, see section 547. (2) Tentative carry-back adjustments, see sec- tion 6411. (3) Service in a combat zone, etc., see section 7508. (4) Suits for refund by taxpayers, see section 6532(a). (5) Deficiency dividends of a regulated invest- ment company or real estate investment trust, see section 860. (Aug. 16, 1954, ch. 736, 68A Stat. 813; Pub. L. 94–455, title XVI, § 1601(f)(3), title XIX, § 1901(b)(36)(D), (37)(E), Oct. 4, 1976, 90 Stat. 1746, 1802, 1803; Pub. L. 95–600, title III, § 362(d)(4), Nov. 6, 1978, 92 Stat. 2852; Pub. L. 97–248, title IV, § 402(c)(10), Sept. 3, 1982, 96 Stat. 668; Pub. L.