# Treas. Reg. § 31.6413(b)-1: Overpayments of certain employment taxes.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.6413(b)-1>. Interprets 26 U.S.C. § 6413.

For provisions relating to the adjustment of overpayments of tax imposed by section 3101, 3111, 3201, 3221, or 3402, see § 31.6413(a)-2. For provisions relating to refunds of tax imposed by section 3101, 3111, 3201, or 3221, see §§ 31.6402(a)-1 and 31.6402(a)-2. For provisions relating to refunds of tax imposed by section 3402, see §§ 31.6402(a)-1 and 31.6414-1.