Form 4466 (Rev. October 2016) F4466
User Manual: 4466
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Form 4466
(Rev. October 2016)
Department of the Treasury
Internal Revenue Service
Corporation Application for Quick Refund of
Overpayment of Estimated Tax
▶ Information about Form 4466 and its instructions is available at www.irs.gov/form4466.
For calendar year 20 or tax year beginning , 20 , and ending , 20
OMB No. 1545-0123
Name
Number, street, and room or suite no. (If a P.O. box, see instructions.)
City or town, state, and ZIP code
Employer identification number
Telephone number (optional)
Check type of return to be filed (see instructions):
Form 1120 Form 1120-C Form 1120-F Form 1120-L Form 1120-PC Other ▶
1 Estimated income tax paid during the tax year . . . . . . . . . . . . . . . . 1
2 Overpayment of income tax from prior year credited to this year’s estimated tax . . . . . 2
3 Total. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Enter total tax from the appropriate line of your tax return. See
instructions.................. 4
5 a Personal holding company tax, if any,
included on line 4 . . . . . . . 5a
b Estimated refundable tax credit for
federal tax on fuels . . . . . . . 5b
6 Total. Add lines 5a and 5b . . . . . . . . . . . . . 6
7 Expected income tax liability for the tax year. Subtract line 6 from line 4 . . . . . . . . 7
8 Overpayment of estimated tax. Subtract line 7 from line 3. If this amount is at least 10% of line
7 and at least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form.
See instructions........................... 8
Record of Estimated Tax Deposits
Date of deposit Amount Date of deposit Amount
Sign
Here
Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct, and complete.
▲
Signature Date
▲
Title
General Instructions
Section references are to the Internal Revenue Code.
Who May File
Any corporation that overpaid its estimated tax for the tax year may
apply for a quick refund if the overpayment is:
• At least 10% of the expected tax liability, and
• At least $500.
The overpayment is the excess of the estimated income tax the
corporation paid during the tax year over the final income tax
liability expected for the tax year, at the time this application is filed.
If members of an affiliated group paid their estimated income tax
on a consolidated basis or expect to file a consolidated return for
the tax year, only the common parent corporation may file Form
4466. If members of the group paid estimated income tax
separately, the member who claims the overpayment must file Form
4466.
Note: Form 4466 is not considered a claim for credit or refund.
Cat. No. 12836A Form 4466 (Rev. 10-2016)
Form 4466 (Rev. 10-2016) Page 2
When To File
File Form 4466 after the end of the corporation’s tax year, and no
later than the due date for filing the corporation’s tax return (not
including extensions). Form 4466 must be filed before the
corporation files its tax return. An extension of time to file the
corporation’s tax return will not extend the time for filing Form 4466.
See the instructions for the corporation’s tax return.
How To File
Complete and file an original, signed Form 4466 with the applicable
Internal Revenue Service Center (see Where To File below). The IRS
will act on Form 4466 within 45 days from the date it is filed.
The corporation must also file Form 4466 with its income tax
return. Attach either the signed Form 4466 or an unsigned Form
4466 with the same information stated on the signed Form 4466. If
the corporation submits an unsigned Form 4466, it must retain the
original, signed Form 4466 in its records.
Disallowance of application. Any application that contains
material omissions or errors that cannot be corrected within the
45-day period may be disallowed.
Where To File
File Form 4466 at the applicable address listed below.
Filers of . . .
With total assets
at the end of the
tax year of . . .
Use the following
address:
Forms 990-T, 1120-C, or
1120-PC Any amount
Department of the
Treasury
Internal Revenue
Service Center
Ogden, UT 84201
Forms 1120, 1120-H, 1120-L,
1120-ND, 1120-REIT,
1120-RIC, or 1120-SF with the
corporation’s principal
business, office, or agency
located in Alabama, Alaska,
Arizona, Arkansas, California,
Colorado, Hawaii, Idaho, Iowa,
Kansas, Louisiana, Minnesota,
Mississippi, Missouri, Montana,
Nebraska, Nevada, New
Mexico, North Dakota,
Oklahoma, Oregon, South
Dakota, Texas, Utah,
Washington, Wyoming
Any amount
Department of the
Treasury
Internal Revenue
Service Center
Ogden, UT 84201
Forms 1120, 1120-H, 1120-L,
1120-ND, 1120-REIT,
1120-RIC, or 1120-SF with the
corporation’s principal
business, office, or agency
located in Connecticut,
Delaware, District of Columbia,
Florida, Georgia, Illinois,
Indiana, Kentucky, Maine,
Maryland, Massachusetts,
Michigan, New Hampshire,
New Jersey, New York, North
Carolina, Ohio, Pennsylvania,
Rhode Island, South Carolina,
Tennessee, Vermont, Virginia,
West Virginia, Wisconsin
Less than $10 million
(any amounts for Form
1120-H) and Schedule
M-3 is not filed
Department of the
Treasury
Internal Revenue
Service Center
Cincinnati, OH 45999
$10 million or more
or less than $10 million
and Schedule M-3 is
filed
Department of the
Treasury
Internal Revenue
Service Center
Ogden, UT 84201
Form 1120-F or 1120-FSC, or
the corporation’s principal
business, office, or agency is
located in a foreign country or
U.S. possession
Any amount
Internal Revenue
Service Center
P.O. Box 409101
Ogden, UT 84409
Specific Instructions
Address
Include the suite, room, or other unit number after the street
address.
If the Post Office does not deliver mail to the street address and
the corporation has a P.O. box, show the box number instead.
Note: If a change in address occurs after the corporation files Form
4466, use Form 8822-B, Change of Address — Business, to notify
the IRS of the new address.
Type of Return
Check the box for the type of return the corporation will file.
Other. S corporations that have made protective estimated tax
payments in their first tax year should check the “Other” box.
Corporations that file Forms 1120-FSC, 1120-H, 1120-ND,
1120-REIT, 1120-RIC, or 1120-SF and tax-exempt corporations that
file Form 990-T should also check the “Other” box. Enter the form
number of the return to be filed in the space to the right of the box.
Line 4
Enter the total tax from Form 1120, Schedule J, or the total tax from
your applicable tax return. See the instructions for your applicable
tax return.
Line 8. Overpayment of Estimated Tax
If the application for refund is approved, the overpayment on line 8
may be credited against any tax the corporation owes. The balance,
if any, will be refunded.
Excessive refund or credit. If the refund or credit is later found to
be excessive, the corporation is liable for an addition to tax on the
excessive amount. See section 6655(h).
The excessive amount is the smaller of:
1. The credit or refund, or
2. The excess of:
a. The corporation’s income tax liability (as defined in section
6425(c)) as shown on its return over
b. The estimated tax paid less the refund or credit.
The IRS will compute the addition to tax and bill the corporation.
The addition to tax is figured from the date the refund was paid or
credited, until the original due date of the corporation’s return. The
addition to tax is not deductible for income tax purposes.
Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give us the
information. We need it to ensure that you are complying with these
laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential,
as required by section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden for
business taxpayers filing this form is approved under OMB control
number 1545-0123 and is included in the estimates shown in the
instructions for their business income tax return.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can send your comments to
www.irs.gov/formspubs. Click on “More Information” and then on
“Give us feedback.” Or you can send your comments to the Internal
Revenue Service, Tax Forms and Publications, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to
this address. Instead, see Where To File, earlier.
