# 26 U.S.C. § 37: Overpayments of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s37>. Cite pinpoints as 26 U.S.C. § 37(a)(1).

For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.

## Regulations

- [Treas. Reg. § 1.37-1](/26/reg/1.37-1.md): General rules for the credit for the elderly. (interprets § 37)
- [Treas. Reg. § 1.37-2](/26/reg/1.37-2.md): Credit for individuals age 65 or over. (interprets § 37)
- [Treas. Reg. § 1.37-3](/26/reg/1.37-3.md): Credit for individuals under age 65 who have public retirement system income. (interprets § 37)

## Final rules

- [90 FR 4006](https://www.federalregister.gov/documents/2025/01/15/2025-00196/section-45y-clean-electricity-production-credit-and-section-48e-clean-electricity-investment-credit) (2025): Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit

## Leading cases

- [Miller v. Commissioner, 51 T.C. 755 (1969)](https://www.courtlistener.com/opinion/4702628/miller-v-commissioner/)
- [De Paolis v. Commissioner, 69 T.C. 283 (1977)](https://www.courtlistener.com/opinion/4704508/de-paolis-v-commissioner/)
- [Gantt v. Commissioner, 46 T.C. 290 (1966)](https://www.courtlistener.com/opinion/4701972/gantt-v-commissioner/)

## Connections

Cites: § 6401 Amounts treated as overpayments

Cited by: none

## Prior provisions

- A prior section 37 was renumbered section 22 of this title.

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 16
- 1962-10-16: [Pub. L. 87-834](/26/act/87-834.md), 76 Stat. 962
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 167
- 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 553
- 1975-03-29: [Pub. L. 94-12](/26/act/94-12.md), 89 Stat. 29
- 1975-03-29: [Pub. L. 94-12](/26/act/94-12.md), 89 Stat. 30
- 1975-03-29: [Pub. L. 94-12](/26/act/94-12.md), 89 Stat. 32
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 826
- 2002-08-06: [Pub. L. 107-210](/26/act/107-210.md), 116 Stat. 954
- 2008-07-30: [Pub. L. 110-289](/26/act/110-289.md), 122 Stat. 2888