§6513 — Time return deemed filed and tax considered paid
13 cases·3 followed·2 distinguished·8 cited—23% support
Statute Text — 26 U.S.C. §6513
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.
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.
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.
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.
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6513-1 Time return deemed filed and tax considered paid
- Treas. Reg. §Treas. Reg. §301.6513-1(a) Early return or advance payment of tax.
- Treas. Reg. §Treas. Reg. §301.6513-1(b) Prepaid income tax.
- Treas. Reg. §Treas. Reg. §301.6513-1(c) Return and payment of social security taxes and income tax withholding.
- Treas. Reg. §Treas. Reg. §301.6513-1(d) Overpayment of income tax credited to estimated tax.
13 Citing Cases
10 We also carefully distinguish cases like Perkins and Landry v . Commissioner , 116 T .C . 60 (2001 . In cases like these, taxpayers argue that they are due refunds from prior years that should be credited to their unpaid tax in a later year . Overpayments from one tax year can, under section 6513 (d), and its regulations , be a, credit toward the tax liability of the following year .
Section 6513 prescribes the time a return is deemed filed and the tax is considered paid. Subsection (a) of section 6513 provides: For purposes of section 6511 [relating to limitations on credit or refund], 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 6
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 ta
P did not file a return for 2012 by Oct. 15, 2013, or during the ensu- ing 22 months. On June 19, 2015, R issued P a notice ofdeficiency for 2012. On Aug. 29, 2015, shortly before filing her petition, P submitted a delinquent return for 2012 that reported a tax liability of$79,559. P and R agree that P for 2012 has a deficiency of
When an overpayment ofone liability arises from the application ofan overpayment from another liability, the timing rules ofsection 6513 for the effective date of payments do not apply; rather, section 7422(d) applies.
credit for the tax paid is limited to the portion of the tax paid within 3 years and 6 months before he filed the claim for credit, or between June 13, 1995 and December 13, 1998. Petitioner’s payment of $7,000 was deemed paid on April 15, 1993, see sec. 6513,4 long before the “look-back” period. See also Tedokon v. 4 By marking “1040 92" on the memo line of his check petitioner intended the $7,000 remittance to constitute a tax payment, and not a deposit in the nature of a cash bond. See Risman