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.