U.S. Code as of: 01/05/99

Section 6513. Time return deemed filed and tax considered paid

    (a) 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.

    (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

      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

      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.

    (c) 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, 21, or 24 -

        (1) 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

        (2) 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.

    (d) 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.

    (e) 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.

Related Resources

Tax Law Guide