# 26 U.S.C. § 1462: Withheld tax as credit to recipient of income

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1462>. Cite pinpoints as 26 U.S.C. § 1462(a)(1).

Income on which any tax is required to be withheld at the source under this chapter shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in such return.

## Regulations

- [Treas. Reg. § 1.1462-1](/26/reg/1.1462-1.md): Withheld tax as credit to recipient of income. (interprets § 1462)

## Final rules

- [70 FR 28702](https://www.federalregister.gov/documents/2005/05/18/05-9424/section-1446-regulations-withholding-on-effectively-connected-taxable-income-allocable-to-foreign) (2005): Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners
- [62 FR 53387](https://www.federalregister.gov/documents/1997/10/14/97-25998/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1997): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties

## Connections

Cites: none

Cited by: § 6513 Time return deemed filed and tax considered paid

Derived from: 1939 § 143(d), (e)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 360