US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6611

Interest on overpayments

(a)

Rate

Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the overpayment rate established under section 6621.

(b)

Period

Such interest shall be allowed and paid as follows:
(1)

Credits

In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken.

(2)

Refunds

In the case of a refund, from the date of the overpayment to a date (to be determined by the Secretary) preceding the date of the refund check by not more than 30 days, whether or not such refund check is accepted by the taxpayer after tender of such check to the taxpayer. The acceptance of such check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon.

(3)

Late returns

Notwithstanding paragraph (1) or (2) in the case of a return of tax which is filed after the last date prescribed for filing such return (determined with regard to extensions), no interest shall be allowed or paid for any day before the date on which the return is filed.

[(c)

Pub. L. 85–866, title I, § 83(c)72 Stat. 1664 Repealed. , , ]

(d)

Advance payment of tax, payment of estimated tax, and credit for income tax withholding

The provisions of section 6513 (except the provisions of subsection (c) thereof, applicable in determining the date of payment of tax for purposes of determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of subsection (a).

(e)

Disallowance of interest on certain overpayments

(1)

Refunds within 45 days after return is filed

If any overpayment of tax imposed by this title is refunded within 45 days after the last day prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in the case of a return filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.

(2)

Refunds after claim for credit or refund

If—
(A)
the taxpayer files a claim for a credit or refund for any overpayment of tax imposed by this title, and
(B)
such overpayment is refunded within 45 days after such claim is filed,
no interest shall be allowed on such overpayment from the date the claim is filed until the day the refund is made.
(3)

IRS initiated adjustments

If an adjustment initiated by the Secretary, results in a refund or credit of an overpayment, interest on such overpayment shall be computed by subtracting 45 days from the number of days interest would otherwise be allowed with respect to such overpayment.

(4)

Certain withholding taxes

In the case of any overpayment resulting from tax deducted and withheld under chapter 3 or 4, paragraphs (1), (2), and (3) shall be applied by substituting “180 days” for “45 days” each place it appears.

(f)

Refund of income tax caused by carryback or adjustment for certain unused deductions

(1)

Net operating loss or capital loss carryback

For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of a net operating loss or net capital loss, such overpayment shall be deemed not to have been made prior to the filing date for the taxable year in which such net operating loss or net capital loss arises.

(2)

Foreign tax credit carrybacks

For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such taxes were in fact paid or accrued, or, with respect to any portion of such credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.

(3)

Certain credit carrybacks

(A)

In general

For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a credit carryback, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such credit carryback arises, or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, capital loss carryback, or other credit carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.

(B)

Credit carryback defined

For purposes of this paragraph, the term “credit carryback” has the meaning given such term by section 6511(d)(4)(C).

(4)

Special rules for paragraphs (1), (2), and (3)

(A)

Filing date

For purposes of this subsection, the term “filing date” means the last date prescribed for filing the return of tax imposed by subtitle A for the taxable year (determined without regard to extensions).

(B)

Coordination with subsection (e)

(i)

In general

For purposes of subsection (e)—
(I)
any overpayment described in paragraph (1), (2), or (3) shall be treated as an overpayment for the loss year,
(II)
such subsection shall be applied with respect to such overpayment by treating the return for the loss year as not filed before claim for such overpayment is filed.
(ii)

Loss year

For purposes of this subparagraph, the term “loss year” means—
(I)
in the case of a carryback of a net operating loss or net capital loss, the taxable year in which such loss arises,
(II)
in the case of a carryback of taxes paid or accrued to foreign countries or possessions of the United States, the taxable year in which such taxes were in fact paid or accrued (or, with respect to any portion of such carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such subsequent taxable year), and
(III)
in the case of a credit carryback (as defined in paragraph (3)(B)), the taxable year in which such credit carryback arises (or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, a capital loss carryback, or other credit carryback from a subsequent taxable year, such subsequent taxable year).
(C)

Application of subparagraph (B) where section 6411(a) claim filed

For purposes of subparagraph (B)(i)(II), if a taxpayer—
(i)
files a claim for refund of any overpayment described in paragraph (1), (2), or (3) with respect to the taxable year to which a loss or credit is carried back, and
(ii)
subsequently files an application under section 6411(a) with respect to such overpayment,
then the claim for overpayment shall be treated as having been filed on the date the application under section 6411(a) was filed.
(g)

No interest until return in processible form

(1)
For purposes of subsections (b)(3) and (e), a return shall not be treated as filed until it is filed in processible form.
(2)
For purposes of paragraph (1), a return is in a processible form if—
(A)
such return is filed on a permitted form, and
(B)
such return contains—
(i)
the taxpayer’s name, address, and identifying number and the required signature, and
(ii)
sufficient required information (whether on the return or on required attachments) to permit the mathematical verification of tax liability shown on the return.
(h)

Prohibition of administrative review

For prohibition of administrative review, see section 6406.

Aug. 16, 1954, ch. 73668A Stat. 819Pub. L. 85–866, title I72 Stat. 1640Pub. L. 87–834, § 2(e)(4)76 Stat. 972Pub. L. 88–571, § 3(e)78 Stat. 858Pub. L. 89–721, § 1(a)80 Stat. 1150Pub. L. 90–225, § 2(f)81 Stat. 732Pub. L. 91–172, title V, § 512(e)(4)83 Stat. 641Pub. L. 92–178, title VI, § 601(d)(4)85 Stat. 559Pub. L. 93–17, § 3(i)(2)87 Stat. 19Pub. L. 93–625, § 7(a)(2)(C)88 Stat. 2115Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(iv)90 Stat. 1817Pub. L. 95–30, title II, § 202(d)(4)(D)91 Stat. 150Pub. L. 95–628, § 8(c)(3)92 Stat. 3632Pub. L. 96–223, title I, § 101(h)94 Stat. 254Pub. L. 97–248, title III, § 346(a)96 Stat. 636Pub. L. 98–369, div. A, title II, § 211(b)(27)98 Stat. 757Pub. L. 99–514, title XV, § 1511(c)(13)100 Stat. 2745Pub. L. 100–418, title I, § 1941(b)(2)(L)102 Stat. 1323Pub. L. 103–66, title XIII, § 13271(a)107 Stat. 541Pub. L. 105–34, title X, § 1055(b)111 Stat. 944Pub. L. 105–206, title VI, § 6010l112 Stat. 816Pub. L. 106–554, § 1(a)(7) [title III, § 319(20)]114 Stat. 2763Pub. L. 111–147, title V, § 501(b)124 Stat. 105(, ; , §§ 42(b), 83(b), (c), , , 1664; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , 1906(b)(13)(A), title XXI, § 2107(g)(2)(D), , , 1834, 1904; , , ; , , ; , , ; –(c)(1), , , 637; , title VII, § 714(n)(2)(A), , , 963; , , ; , , ; , , ; , , ; (), , ; , , , 2763A–647; , , .)

Editorial Notes

Amendments

Pub. L. 111–1472010—Subsec. (e)(4). added par. (4).

Pub. L. 106–5542000—Subsec. (g)(1). struck out comma after “(b)(3)”.

Pub. L. 105–2061998—Subsec. (g)(1). substituted “and (e)” for “(e), and (h)”.

Pub. L. 105–34, § 1055(b)(1)1997—Subsec. (f)(2), (3). , added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).

Pub. L. 105–34, § 1055(b)(1)Subsec. (f)(4). , (2)(A)(i), redesignated par. (3) as (4) and substituted “paragraphs (1), (2), and (3)” for “paragraphs (1) and (2)” in heading.

Pub. L. 105–34, § 1055(b)(2)(A)Subsec. (f)(4)(B)(i)(I). , substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”.

Pub. L. 105–34, § 1055(b)(2)(B)Subsec. (f)(4)(B)(ii)(II). , added subcl. (II). Former subcl. (II) redesignated (III).

Pub. L. 105–34, § 1055(b)(2)(B)Subsec. (f)(4)(B)(ii)(III). , (C), redesignated subcl. (II) as (III) and inserted “(as defined in paragraph (3)(B))” after “case of a credit carryback”.

Pub. L. 105–34, § 1055(b)(2)(A)Subsec. (f)(4)(C)(i). , substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”.

Pub. L. 105–34, § 1055(b)(2)(D)Subsecs. (g) to (i). , redesignated subsecs. (h) and (i) as (g) and (h), respectively, and struck out former subsec. (g) which read as follows:

Refund of Income Tax Caused by Carryback of Foreign Taxes“(g) .—For purposes of subsection (a), if any overpayment of tax results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been paid or accrued prior to the filing date (as defined in subsection (f)(3)) for the taxable year under this subtitle in which such taxes were in fact paid or accrued.”

Pub. L. 103–661993—Subsec. (e). amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “If any overpayment of tax imposed by subtitle A is refunded within 45 days after the last date prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.”

Pub. L. 100–4181988—Subsecs. (h) to (j). redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out former subsec. (h) which related to special rule for windfall profit tax.

Pub. L. 99–5141986—Subsec. (a). substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”.

Pub. L. 98–369, § 714(n)(2)(A)1984—Subsec. (f)(3)(C). , added subpar. (C).

Pub. L. 98–369, § 211(b)(27)Subsec. (f)(4). , struck out par. (4) which provided that for purposes of subsection (a), if any overpayment of tax imposed by subtitle A arose by operation of section 815(d)(5) (relating to reduction of policyholders surplus account of life insurance companies for certain unused deductions), such overpayment would be deemed not to have been made prior to the close of the last taxable year to which the loss described in section 815(d)(5)(A) was carried under section 812(b)(2).

Pub. L. 97–248, § 346(a)1982—Subsec. (b)(3). , added par. (3).

Pub. L. 97–248, § 346(c)(1)(A)Subsec. (f)(1). , substituted “the filing date for the taxable year” for “the close of the taxable year”.

Pub. L. 97–248, § 346(c)(1)(B)Subsec. (f)(2)(A). , substituted “the filing date for” for “the close of” wherever appearing.

Pub. L. 97–248, § 346(c)(1)(C)Subsec. (f)(3), (4). , added par. (3) and redesignated former par. (3) as (4).

Pub. L. 97–248, § 346(c)(1)(D)Subsec. (g). , substituted “the filing date (as defined in subsection (f)(3)) for the taxable year” for “the close of the taxable year”.

Pub. L. 97–248, § 346(b)Subsecs. (i), (j). , added subsec. (i) and redesignated former subsec. (i) as (j).

Pub. L. 96–2231980—Subsecs. (h), (i). added subsec. (h) and redesignated former subsec. (h) as (i).

Pub. L. 95–628, § 8(c)(3)(A)1978—Subsec. (f)(2). , substituted in heading “Certain credit carrybacks” for “Investment credit carryback”, designated existing provision as subpar. (A), and in subpar. (A) as so designated inserted heading “In general” and extended the application of provision to credit carrybacks, previously limited to investment credit carrybacks, included other credit carrybacks, and added subpar. (B).

Pub. L. 95–628, § 8(c)(3)(B)Subsec. (f)(4), (5). , struck out pars. (4) and (5) which provided for work incentive program credit carrybacks and new employee credit carrybacks, respectively.

Pub. L. 95–301977—Subsec. (f)(5). added par. (5).

Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (b). , struck out “or his delegate” after “Secretary”.

Pub. L. 94–455, § 2107(g)(2)(D)Subsec. (f)(4). , inserted “, an investment credit carryback,” after “net operating loss carryback”.

Pub. L. 94–455, § 1904(b)(10)(A)(iv)Subsecs. (h), (i). , redesignated subsec. (i) as (h). Former subsec. (h), which related to a refund within 45 days after filing claim for refund of interest equalization tax paid on securities sold to foreigners, was struck out.

Pub. L. 93–6251975—Subsec. (a). substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.

Pub. L. 93–171973—Subsecs. (h), (i). added subsec. (h) and redesignated former subsec. (h) as (i).

Pub. L. 92–1781971—Subsec. (f)(4). added par. (4).

Pub. L. 91–172, § 512(e)(4)(A)1969—Subsec. (f)(1). , (B), substituted “loss or capital loss carryback” for “loss carryback” in heading, and “net operating loss or net capital loss” for “net operating loss” wherever appearing in text.

Pub. L. 91–172, § 512(e)(4)(C)Subsec. (f)(2). , substituted “loss carryback or a capital loss carryback” for “loss carryback”.

Pub. L. 90–2251967—Subsec. (f)(2). inserted “, or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made prior to the close of such subsequent taxable year” after “such investment credit carryback arises”.

Pub. L. 89–7211966—Subsec. (e). inserted “or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed” after “(determined without regard to any extension of time for filing the return)” and changed heading to reflect amendment.

Pub. L. 88–5711964—Subsec. (f). added par. (3) and inserted “or adjustment for certain unused deductions” in heading.

Pub. L. 87–8341962—Subsec. (f). designated existing provisions as par. (1) and added par. (2).

Pub. L. 85–866, § 83(b)1958—Subsec. (b)(1). , struck out “, but if the amount against which the credit is taken is an additional assessment, then to the date of the assessment of that amount” after “taken”.

Pub. L. 85–866, § 83(c)Subsec. (c). , repealed subsec. (c) which defined “additional assessment”.

Pub. L. 85–866, § 42(b)Subsecs. (g), (h). , added subsec. (g) and redesignated former subsec. (g) as (h).

Statutory Notes and Related Subsidiaries

Effective Date of 2010 Amendment

Pub. L. 111–147section 501(d) of Pub. L. 111–147section 1471 of this titleAmendment by applicable, with respect to subsec. (e)(1) of this section, to returns due (without regard to extensions) after ; with respect to subsec. (e)(2) of this section, to claims for credit or refund of any overpayment filed after (regardless of the taxable period to which such refund relates); and with respect to subsec. (e)(3) of this section, to refunds paid after (regardless of the taxable period to which such refund relates), see , set out as an Effective Date note under .

Effective Date of 1998 Amendment

Pub. L. 105–206Pub. L. 105–34section 6024 of Pub. L. 105–206section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .

Effective Date of 1997 Amendment

Pub. L. 105–34section 1055(c) of Pub. L. 105–34section 6601 of this titleAmendment by applicable to foreign tax credit carrybacks arising in taxable years beginning after , see , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66, title XIII, § 13271(b)107 Stat. 542

“(1)
Paragraph (1) of section 6611(e) of the Internal Revenue Code of 1986 (as amended by subsection (a)) shall apply in the case of returns the due date for which (determined without regard to extensions) is on or after .
“(2)
Paragraph (2) of section 6611(e) of such Code (as so amended) shall apply in the case of claims for credit or refund of any overpayment filed on or after , regardless of the taxable period to which such refund relates.
“(3)
Paragraph (3) of section 6611(e) of such Code (as so amended) shall apply in the case of any refund paid on or after , regardless of the taxable period to which such refund relates.”
, , , provided that:

Effective Date of 1988 Amendment

Pub. L. 100–418section 1941(c) of Pub. L. 100–418section 164 of this titleAmendment by applicable to crude oil removed from the premises on or after , see , set out as a note under .

Effective Date of 1986 Amendment

Pub. L. 99–514section 1511(d) of Pub. L. 99–514section 47 of this titleAmendment by applicable for purposes of determining interest for periods after , see , set out as a note under .

Effective Date of 1984 Amendments

section 211(b)(27) of Pub. L. 98–369section 215 of Pub. L. 98–369section 801 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

section 714(n)(2)(A) of Pub. L. 98–369Pub. L. 97–248section 715 of Pub. L. 98–369section 31 of this titleAmendment by effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, , to which such amendment relates, see , set out as a note under .

Pub. L. 99–514, title XVIII, § 1875(d)(3)100 Stat. 2896

Pub. L. 98–369section 6411 of this title“Notwithstanding section 715 of the Tax Reform Act of 1984 [], the amendments made by section 714(n)(2) of such Act [amending this section and ] shall apply only to applications filed after .”
, , , provided that:

Effective Date of 1982 Amendment

Pub. L. 97–248, title III, § 346(d)96 Stat. 638

“(1)

In general .—

The amendments made by subsections (a) and (b) [amending this section] shall apply to returns filed after the 30th day after the date of the enactment of this Act [].
“(2)

Subsection (c).—

section 6601 of this titleThe amendments made by subsection (c) [amending this section and ] shall apply to interest accruing after the 30th day after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1980 Amendment

Pub. L. 96–223section 101(i) of Pub. L. 96–223section 6161 of this titleAmendment by applicable to periods after , see , set out as a note under .

Effective Date of 1978 Amendment

Pub. L. 95–628section 8(d) of Pub. L. 95–628section 6511 of this titleAmendment by applicable to carrybacks arising in taxable years beginning after , see , set out as a note under .

Effective Date of 1977 Amendment

Pub. L. 95–30section 202(e) of Pub. L. 95–30section 51 of this titleAmendment by applicable to taxable years beginning after , and to credit carrybacks from such years, see , set out as an Effective Date note under .

Effective Date of 1975 Amendment

Pub. L. 93–625section 7(e) of Pub. L. 93–625section 6621 of this titleAmendment by effective , and applicable to amounts outstanding on such date or arising thereafter, see , set out as an Effective Date note under .

Effective Date of 1971 Amendment

Pub. L. 92–178section 601(f) of Pub. L. 92–178section 381 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1969 Amendment

Pub. L. 91–172section 512(g) of Pub. L. 91–172section 1212 of this titleAmendment by applicable with respect to net capital losses sustained in taxable years beginning after , see , set out as a note under .

Effective Date of 1967 Amendment

Pub. L. 90–225section 2(g) of Pub. L. 90–225section 46 of this titleAmendment by applicable with respect to investment credit carrybacks attributable to net operating loss carrybacks from taxable years ending after , see , set out as a note under .

Effective Date of 1966 Amendment

Pub. L. 89–721, § 1(b)80 Stat. 1150

“The amendment made by subsection (a) [amending this section] shall apply with respect to refunds made more than 45 days after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1964 Amendment

Pub. L. 88–571section 3(f) of Pub. L. 88–571section 6501 of this titleAmendment by effective, with respect to amounts added to policyholders surplus accounts, for taxable years beginning after , see , set out as a note under .

Effective Date of 1962 Amendment

Pub. L. 87–834section 2(h) of Pub. L. 87–834section 46 of this titleAmendment by applicable with respect to taxable years ending after , see , set out as an Effective Date note under .

Effective Date of 1958 Amendment

section 42(b) of Pub. L. 85–866section 42(c) of Pub. L. 85–866section 904 of this titleAmendment by applicable only with respect to taxable years beginning after , see , set out as a note under .

Pub. L. 85–866section 83(d) of Pub. L. 85–866section 6601 of this titleAmendment by section 83(b), (c) of applicable only in respect of overpayments credited after , see , set out as a note under .

No Interest on Individual Income Tax Refunds for 1974 Refunded Within 60 Days After Return Is Filed

Pub. L. 94–12, title I, § 101(b)89 Stat. 28Pub. L. 99–514, § 2100 Stat. 2095

“In applying section 6611(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to income tax refund within 45 days after return is filed) in the case of any overpayment of tax imposed by subtitle A of such Code by an individual (other than an estate or trust and other than a nonresident alien individual) for a taxable year beginning in 1974, ‘60 days’ shall be substituted for ‘45 days’ each place it appears in such section 6611(e).”
, , , as amended by , , , provided that: