26 U.S. Code § 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.


(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, § 501(c)(1),Mar. 18, 2010, 124 Stat. 106.)

2010—Pub. L. 111–147inserted “or 4” after “chapter 3”.
Effective Date of 2010 Amendment

Amendment by Pub. L. 111–147applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) ofPub. L. 111–147, set out as a note under section 1471 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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