Corporation Application for Quick Refund of

Overpayment of Estimated Tax OMB No. 1545-0170

Form 4466

(Rev. December 2000)

Department of the Treasury

Internal Revenue Service

Name A

B Check type of return to be filed

(see instructions):

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

Form 1120 City or town, state, and ZIP code

Form 1120-A

Form 1120-F Telephone number (optional)

Form 1120-L ( )

Form 1120-PC

Form 990-C Note: Prepare this form in duplicate. File the original with the Internal Revenue Service Center where

the corporation files its income tax return. Attach the duplicate copy to the corporation’s tax return. 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 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

b Estimated refundable tax credit for Federal tax on fuels 5b

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. 12-00)

Employer identification number

6

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

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

corporation’s tax year. An extension of

time to file the corporation’s tax return

will not extend the time for filing Form

4466.

When To File

General Instructions separately, the member who claims

the overpayment must file Form 4466.

or tax year beginning , 20 , and ending , 20
Form 4466 (Rev. 12-00) 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 can’t 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

Note: Form 4466 is not considered a

claim for credit or refund.

Recordkeeping 3 hr., 35 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 Tax

Forms Committee, Western Area

Distribution Center, Rancho Cordova,

CA 95743-0001. Do not send the tax

form to this office. Instead, see How

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:

Item B—Type of Return

Other. S corporations that have made

protective estimated tax payments in

their first tax year should check the

Check the box for the type of return

the corporation will file.

How and Where To File

Complete Form 4466 in duplicate. File

the original with the Internal Revenue

Service Center where the corporation

will file its income tax return and

attach the other copy to the

corporation’s tax return. 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.

“Other” box.

Corporations that file Forms

1120-FSC, 1120-H, 1120-ND,

1120-REIT, 1120-RIC, and 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.