Form 4466

(Rev. December 2009)

Department of the Treasury 

Internal Revenue Service 

Corporation Application for Quick Refund of 

Overpayment of Estimated tax

For calendar year 20 or tax year beginning , 20 , and ending , 20

OMB No. 1545-0170

Name Employer identification number

Number, street, and room or suite no. (If a P.O. box, see instructions.)

City or town, state, and ZIP code

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 (for 

example, Form 1120, Schedule J, line 10) . . . . . . . . 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.

When To File

File Form 4466 before the 16th day of the 3rd month after the 

end of the tax year, but before the corporation files its income 

tax return. Do not file Form 4466 before the end of the

Cat. No. 12836A Form 4466 (Rev. 12-2009)
Form 4466 (Rev. 12-2009) Page 2 

corporation’s tax year. An extension of time to file the 

corporation’s tax return will not extend the time for filing 

Form 4466.

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 

Internal Revenue 

Service center 

address:

Forms 990-T, 1120-C, or 

1120-PC Any amount 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, Florida, 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 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, 

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

Cincinnati, OH 45999

$10 million or more 

or less than $10 million 

and Schedule M-3 is 

filed

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 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, Change of Address, 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 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 average 

time is:

Recordkeeping . . . . . . . . . . 4 hr., 4 min.

Learning about the 

law or the form . . . . . . . . . . . . 18 min.

Preparing and sending 

the form to the IRS . . . . . . . . . . . 22 min.

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 write to the Internal 

Revenue Service, Tax Products Coordinating Committee, 

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, 

Washington, D.C. 20224. Do not send the tax form to this 

office. Instead, see How To File and Where To File above.