{"data":{"id":"us/26-cfr-301.6403-1","jurisdiction":"us","citation":"26 CFR 301.6403-1","heading":"-1 Overpayment of installment.","body":"If any installment of tax is overpaid, the overpayment shall first be applied against any outstanding installments of such tax. If the overpayment exceeds the correct amount of tax due, the overpayment shall be credited or refunded as provided in section 6402 and §§ 301.6402-1 to 301.6402-4, inclusive.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Abatements, Credits, and Refunds"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"028e4689b66501bd536b089b0aabd60567a396a9b636743b06eba8109403d14a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6402-7","next":"us/26-cfr-301.6404-0"},"notice":"GroundRules: Original legal text. Not legal advice."}