# 26 U.S.C. § 6414: Income tax withheld

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6414>. Cite pinpoints as 26 U.S.C. § 6414(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.6414-1](/26/reg/1.6414-1.md): Credit or refund of tax withheld on nonresident aliens and foreign corporations. (interprets § 6414)
- [Treas. Reg. § 31.6414-1](/26/reg/31.6414-1.md): Credit or refund of income tax withheld from wages. (interprets § 6414)
- [Treas. Reg. § 301.6414-1](/26/reg/301.6414-1.md): Income tax withheld. (interprets § 6414)

## Forms named in the regulations

- [Form 1042](https://www.irs.gov/pub/irs-pdf/f1042.pdf)
- [Form 843](https://www.irs.gov/pub/irs-pdf/f843.pdf)

## Final rules

- [73 FR 37371](https://www.federalregister.gov/documents/2008/07/01/E8-14947/employment-tax-adjustments) (2008): Employment Tax Adjustments
- [73 FR 23069](https://www.federalregister.gov/documents/2008/04/29/E8-9356/special-rules-to-reduce-section-1446-withholding) (2008): Special Rules To Reduce Section 1446 Withholding

## Leading cases

- [American Friends Service Committee v. United States, 368 F. Supp. 1176 (E.D. Pa. 1973)](https://www.courtlistener.com/opinion/1802936/american-friends-service-committee-v-united-states/)
- [Boutique for Women, Inc. v. United States, 607 F. Supp. 1259 (N.D. Ill. 1985)](https://www.courtlistener.com/opinion/8899103/boutique-for-women-inc-v-united-states/)

Derived from: 1939 § 143(f); 1939 § 1622(f)(1)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 798
- 2010-03-18: [Pub. L. 111-147](/26/act/111-147.md), 124 Stat. 106