Title 26 — Internal Revenue Code
Chapter 66 — Limitations
§ 6513. Time return deemed filed and tax considered paid
Statutory text
Early return or advance payment of tax
For purposes of section 6511, any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day. For purposes of section 6511(b)(2) and (c) and section 6512, payment of any portion of the tax made before the last day prescribed for the payment of the tax shall be considered made on such last day. For purposes of this subsection, the last day prescribed for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer and without regard to any election to pay the tax in installments.
Prepaid income tax
For purposes of section 6511 or 6512—
Any tax actually deducted and withheld at the source during any calendar year under chapter 24 shall, in respect of the recipient of the income, be deemed to have been paid by him on the 15th day of the fourth month following the close of his taxable year with respect to which such tax is allowable as a credit under section 31.
Any amount paid as estimated income tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return under section 6012 for such taxable year (determined without regard to any extension of time for filing such return).
Any tax withheld at the source under chapter 3 or 4 shall, in respect of the recipient of the income, be deemed to have been paid by such recipient on the last day prescribed for filing the return under section 6012 for the taxable year (determined without regard to any extension of time for filing) with respect to which such tax is allowable as a credit under section 1462 or 1474(b). For this purpose, any exemption granted under section 6012 from the requirement of filing a return shall be disregarded.
Return and payment of social security taxes and income tax withholding
Notwithstanding subsection (a), for purposes of section 6511 with respect to any tax imposed by chapter 3, 4, 21, or 24—
If a return for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, such return shall be considered filed on April 15 of such succeeding calendar year; and
If a tax with respect to remuneration or other amount paid during any period ending with or within a calendar year is paid before April 15 of the succeeding calendar year, such tax shall be considered paid on April 15 of such succeeding calendar year.
Overpayment of income tax credited to estimated tax
If any overpayment of income tax is, in accordance with section 6402(b), claimed as a credit against estimated tax for the succeeding taxable year, such amount shall be considered as a payment of the income tax for the succeeding taxable year (whether or not claimed as a credit in the return of estimated tax for such succeeding taxable year), and no claim for credit or refund of such overpayment shall be allowed for the taxable year in which the overpayment arises.
Payments of Federal unemployment tax
Notwithstanding subsection (a), for purposes of section 6511 any payment of tax imposed by chapter 23 which, pursuant to section 6157, is made for a calendar quarter or other period within a calendar year shall, if made before the last day prescribed for filing the return for the calendar year (determined without regard to any extension of time for filing), be considered made on such last day.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 812 · 68A Stat. 812
Enacted · 26 U.S.C. § 6513
Aug. 16, 1954, ch. 736, 68A Stat. 812
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 812Foreign Investors Tax Act of 1966
Pub. L. 89–809 § 105(f)(1) · 80 Stat. 1539
Amended · 26 U.S.C. § 6513(b)
Pub. L. 89–809, § 105(f)(1), designated existing provisions as pars. (1) and (2)
Added · 26 U.S.C. § 6513(b)
Pub. L. 89–809, § 105(f)(1), added par. (3)
Source evidence
Code amendment note
Subsec. (b). Pub. L. 89–809, § 105(f)(1), designated existing provisions as pars. (1) and (2) and added par. (3).Enacted provision · exact public law section
(1) Section 6513(b) (relating to time tax is considered paid in 68A Stat. 812. the case of prepaid income tax) is amended to read as follows: “(b) Prepaid Income Tax.— For purposes of section 6511 or 6512— “(1) Any tax actually deducted and withheld at the source during any calendar year under chapter 24 shall, in respect of the 26 USC 3401–3404. recipient of the income, be deemed to have been paid by him on the 15th day of the fourth month following the close of his taxable year with respect to which such tax is allowable as a credit under section 31. “(2) Any amount paid as estimated income tax for any taxable year shall be deemed to have been paid on the last day prescribed 68A Stat. 732. for filing the return under section 6012 for such taxable year (determined without regard to any extension of time for filing such return). “(3) Any tax withheld at the source under chapter 3 shall, in respect of the recipient of the income, be deemed to have been paid by such recipient on the last day prescribed for filing the return under section 6012 for the taxable year (determined without regard to any extension of time for filing) with respect to which such tax is allowable as a credit under section 1462. For this purpose, any exemption granted under section 6012 from the requirement of filing a return shall be disregarded.”Foreign Investors Tax Act of 1966
Pub. L. 89–809 § 105(f)(2) · 80 Stat. 1539
Inserted · 26 U.S.C. § 6513(c)
Pub. L. 89–809, § 105(f)(2), inserted reference to chapter 3 in provisions preceding par. (1) and “or other amount” after “remuneration” in par. (2)
Source evidence
Code amendment note
Subsec. (c). Pub. L. 89–809, § 105(f)(2), inserted reference to chapter 3 in provisions preceding par. (1) and “or other amount” after “remuneration” in par. (2).Enacted provision · exact public law section
(2) Section 6513(c) (relating to return and payment of Social Security taxes and income tax withholding) is amended— (A) by striking out “chapter 21 or 24” and inserting in lieu thereof “chapter 3, 21, or 24”; and (B) by striking out “remuneration” in paragraph (2) and inserting in lieu thereof “remuneration or other amount”.Pub. L. 91–53 § 2(d) · 83 Stat. 91
Added · 26 U.S.C. § 6513(e)
Pub. L. 91–53 added subsec. (e)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 91–53 added subsec. (e).Enacted provision · exact public law section
(d) Time Tax Considered Paid.— Section 6513 of such Code (relating 26 USC 6513. to time return deemed filed and tax considered paid) is amended by adding at the end thereof the following new subsection: “(e) Payments of Federal Unemployment Tax.— Notwithstanding 26 USC 6511. subsection (a), for purposes of section 6511 any payment of tax imposed by chapter 23 which, pursuant to section 6157, is made for a calendar quarter or other period within a calendar year shall, if made before the last day prescribed for filing the return for the calendar year (determined without regard to any extension of time for filing), be considered made on such last day.”Railroad Retirement Solvency Act of 1983
Pub. L. 98–76 title II § 231(b)(2)(C) · 97 Stat. 411
Inserted · 26 U.S.C. § 6513(e)
Pub. L. 98–76 inserted provisions that notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day
Source evidence
Code amendment note
Subsec. (e). Pub. L. 98–76 inserted provisions that notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.Enacted provision · exact public law section
(C) Subsection (e) of section 6513 of such Code (relating to 26 USC 6513. payments of Federal unemployment tax) is amended by adding at the end thereof the following new sentence: “Notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, 26 USC 6511; ante, p. 426. 26 USC 6157. pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.”Railroad Unemployment Insurance and Retirement Improvement Act of 1988
Pub. L. 100–647 title VII § 7106(c)(4) · 102 Stat. 3342
Struck · 26 U.S.C. § 6513(e)
Pub. L. 100–647 struck out last sentence which read as follows: “Notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.”
Source evidence
Code amendment note
Subsec. (e). Pub. L. 100–647 struck out last sentence which read as follows: “Notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.”Enacted provision · exact public law section
(4) Subsection (e) of section 6513 of the 1986 Code (relating to payments of Federal unemployment tax) is amended by striking out the Inst sentence.Hiring Incentives to Restore Employment Act
Pub. L. 111–147 § 501(c)(4) · 124 Stat. 71
Inserted · 26 U.S.C. § 6513(b)(3)
Pub. L. 111–147, § 501(c)(4), inserted “or 4” after “chapter 3” and “or 1474(b)” after “section 1462”
Source evidence
Code amendment note
Subsec. (b)(3). Pub. L. 111–147, § 501(c)(4), inserted “or 4” after “chapter 3” and “or 1474(b)” after “section 1462”.Enacted provision · exact public law section
(4) Paragraph (3) of section 6513(b) is amended— (A) by inserting “or 4” after “chapter 3”, and (B) by inserting “or 1474(b)” after “section 1462”.Effective date note
Amendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.Hiring Incentives to Restore Employment Act
Pub. L. 111–147 § 501(c)(5) · 124 Stat. 71
Inserted · 26 U.S.C. § 6513(c)
Pub. L. 111–147, § 501(c)(5), inserted “4,” after “chapter 3,” in introductory provisions
Source evidence
Code amendment note
Subsec. (c). Pub. L. 111–147, § 501(c)(5), inserted “4,” after “chapter 3,” in introductory provisions.Enacted provision · exact public law section
(5) Subsection (c) of section 6513 is amended by inserting “4,” after “chapter 3,”.Effective date note
Amendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.
8 of 9 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1966–2010 · 5 rounds
2010
Subsec. (b)(3). Pub. L. 111–147, § 501(c)(4), inserted “or 4” after “chapter 3” and “or 1474(b)” after “section 1462”.
Subsec. (c). Pub. L. 111–147, § 501(c)(5), inserted “4,” after “chapter 3,” in introductory provisions.
1988
Subsec. (e). Pub. L. 100–647 struck out last sentence which read as follows: “Notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.”
1983
Subsec. (e). Pub. L. 98–76 inserted provisions that notwithstanding subsection (a), for purposes of section 6511, any payment of tax imposed by chapter 23A which, pursuant to section 6157, is made for a calendar quarter within a taxable period shall, if made before the last day prescribed for filing the return for the taxable period (determined without regard to any extension of time for filing), be considered made on such last day.
1969
Subsec. (e). Pub. L. 91–53 added subsec. (e).
1966
Subsec. (b). Pub. L. 89–809, § 105(f)(1), designated existing provisions as pars. (1) and (2) and added par. (3).
Subsec. (c). Pub. L. 89–809, § 105(f)(2), inserted reference to chapter 3 in provisions preceding par. (1) and “or other amount” after “remuneration” in par. (2).
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–147 applicable to payments made after , with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 applicable to remuneration paid after , see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title.
Effective Date of 1983 Amendment
Amendment by Pub. L. 98–76 applicable to remuneration paid after , see section 231(d) of Pub. L. 98–76, set out as an Effective Date note under section 3321 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–53 applicable with respect to calendar years beginning after , see section 4(a) of Pub. L. 91–53, set out as an Effective Date note under section 6157 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–809 effective , see section 105(f)(4) of Pub. L. 89–809, set out as a note under section 6501 of this title.
Credits
1954–2010 · 6 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 812
- 1966Pub. L. 89–809, title I, § 105(f)(1), (2), , 80 Stat. 1567, 1568
- 1969Pub. L. 91–53, § 2(d), , 83 Stat. 92
- 1983Pub. L. 98–76, title II, § 231(b)(2)(C), , 97 Stat. 429
- 1988Pub. L. 100–647, title VII, § 7106(c)(4), , 102 Stat. 3774
- 2010Pub. L. 111–147, title V, § 501(c)(4), (5), , 124 Stat. 106.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 89–809, title I, § 105(f)(1), (2), , 80 Stat. 1567, 1568; Pub. L. 91–53, § 2(d), , 83 Stat. 92; Pub. L. 98–76, title II, § 231(b)(2)(C), , 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(4), , 102 Stat. 3774; Pub. L. 111–147, title V, § 501(c)(4), (5), , 124 Stat. 106.)