Corporation Application for Quick Refund of

Overpayment of Estimated Tax OMB No. 1545-0170

Form 4466

(Rev. December 2005)

Department of the Treasury

Internal Revenue Service

Name

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

City or town, state, and ZIP code

Check type of return to be filed (see instructions):

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

Enter total tax from Form 1120, Schedule J, line 11, or

comparable line from other returns

4

5a

Personal holding company tax, if

any, included on line 4

5a

5b

Estimated refundable tax credit for

Federal tax on fuels

b

6 Total. Add lines 5a and 5b

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

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 Title

Section references are to the Internal Revenue Code.

Form 4466 (Rev. 12-2005)

Employer identification number

Cat. No. 12836A

Sign

Here  Date 

For calendar year 20

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.

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

When To File

General Instructions

or tax year beginning , 20 , and ending , 20

Note. Form 4466 is not considered a claim for credit or

refund.

4

6

( )

Form 1120 Form 1120-A Form 1120-F Form 1120-L Form 990-C Other Form 1120-PC 
Form 4466 (Rev. 12-2005) Page 2

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:

Include the suite, room, or other unit number after the

street address.

● The credit or refund or

● The excess of:

a. The corporation’s income tax liability (as defined in

section 6425(c)) as shown on its return over

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.

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.

Line 8. Overpayment of Estimated Tax

Disallowance of application. Any application that

contains material omissions or errors that cannot be

corrected within the 45-day period may be disallowed.

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.

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.

Address

Recordkeeping 4 hr., 4 min.

Learning about the

law or the form 18 min.

Preparing and sending

the form to the IRS 22 min.

Paperwork Reduction Act Notice

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-6406, Washington, D.C. 20224.

Do not send the tax form to this office. Instead, see How

To File and Where To File above.

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:

Type of Return

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.

Check the box for the type of return the corporation

will file.

Printed on recycled paper

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.

Specific Instructions

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.

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.

Where To File

File Form 4466 with the Internal Revenue Service

Center at the applicable address shown below:

For . . . The address

is . . .

Corporations filing Form 1120-F, 1120-FSC, or

1120-SF; corporations whose principal business,

office, or agency is located in a foreign country

or U.S. possession; and corporations claiming

the possessions corporation tax credit under

sections 30A and 936

Philadelphia, PA

19255

Filers of Form 990-C, 990-T, or 1120-PC; and

corporations (not listed above) whose total assets at

the end of the tax year are $10 million or more or

whose principal business, office, or agency is

located in Alabama, Alaska, Arizona, Arkansas,

California, Colorado, Florida, Georgia, Hawaii, Idaho,

Iowa, Kansas, Louisiana, Minnesota, Mississippi,

Missouri, Montana, Nebraska, Nevada, New Mexico,

North Dakota, Oklahoma, Oregon, South Dakota,

Tennessee, Texas, Utah, Washington, or Wyoming

Ogden, UT

84201

All other corporations not listed above. Cincinnati, OH

45999

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

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

filing Form 4466.