# 26 U.S.C. § 6403: Overpayment of installment

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6403>. Cite pinpoints as 26 U.S.C. § 6403(a)(1).

In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.

## Regulations

- [Treas. Reg. § 301.6403-1](/26/reg/301.6403-1.md): Overpayment of installment. (interprets § 6403)

## Leading cases

- [Estate of Bell v. Commissioner, 928 F.2d 901 (9th Cir. 1991)](https://www.courtlistener.com/opinion/8996616/estate-of-bell-v-commissioner-internal-revenue-service/)
- [Estate of Shapiro v. Commissioner, 111 F.3d 1010 (2d Cir. 1997)](https://www.courtlistener.com/opinion/739905/estate-of-benjamin-shapiro-deceased-saul-a-shapiro-and-stephen-shapiro/)
- [Estate of Bailly v. Commissioner, 81 T.C. 246 (1983)](https://www.courtlistener.com/opinion/4705888/estate-of-bailly-v-commissioner/)

## Connections

Cites: § 6402 Authority to make credits or refunds

Cited by: none

Derived from: 1939 § 321

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 791