Form 4466 - Corporation Application For Quick Refund Of Overpayment Of Estimated Tax Page 2
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Form 4466 (Rev. 10-2016)
Page
Specific Instructions
When To File
File Form 4466 after the end of the corporation’s tax year, and no
Address
later than the due date for filing the corporation’s tax return (not
including extensions). Form 4466 must be filed before the
Include the suite, room, or other unit number after the street
corporation files its tax return. An extension of time to file the
address.
corporation’s tax return will not extend the time for filing Form 4466.
If the Post Office does not deliver mail to the street address and
See the instructions for the corporation’s tax return.
the corporation has a P.O. box, show the box number instead.
How To File
Note: If a change in address occurs after the corporation files Form
4466, use Form 8822-B, Change of Address — Business, to notify
Complete and file an original, signed Form 4466 with the applicable
the IRS of the new address.
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.
Type of Return
The corporation must also file Form 4466 with its income tax
Check the box for the type of return the corporation will file.
return. Attach either the signed Form 4466 or an unsigned Form
Other. S corporations that have made protective estimated tax
4466 with the same information stated on the signed Form 4466. If
payments in their first tax year should check the “Other” box.
the corporation submits an unsigned Form 4466, it must retain the
Corporations that file Forms 1120-FSC, 1120-H, 1120-ND,
original, signed Form 4466 in its records.
1120-REIT, 1120-RIC, or 1120-SF and tax-exempt corporations that
Disallowance of application. Any application that contains
file Form 990-T should also check the “Other” box. Enter the form
material omissions or errors that cannot be corrected within the
number of the return to be filed in the space to the right of the box.
45-day period may be disallowed.
Line 4
Where To File
Enter the total tax from Form 1120, Schedule J, or the total tax from
File Form 4466 at the applicable address listed below.
your applicable tax return. See the instructions for your applicable
tax return.
Use the following
With total assets
Line 8. Overpayment of Estimated Tax
address:
at the end of the
Filers of . . .
tax year of . . .
If the application for refund is approved, the overpayment on line 8
may be credited against any tax the corporation owes. The balance,
Department of the
Treasury
if any, will be refunded.
Forms 990-T, 1120-C, or
Any amount
Internal Revenue
1120-PC
Excessive refund or credit. If the refund or credit is later found to
Service Center
be excessive, the corporation is liable for an addition to tax on the
Ogden, UT 84201
excessive amount. See section 6655(h).
Forms 1120, 1120-H, 1120-L,
The excessive amount is the smaller of:
1120-ND, 1120-REIT,
1120-RIC, or 1120-SF with the
1. The credit or refund, or
corporation’s principal
2. The excess of:
business, office, or agency
located in Alabama, Alaska,
Department of the
a. The corporation’s income tax liability (as defined in section
Arizona, Arkansas, California,
Treasury
6425(c)) as shown on its return over
Colorado, Hawaii, Idaho, Iowa,
Any amount
Internal Revenue
Kansas, Louisiana, Minnesota,
Service Center
b. The estimated tax paid less the refund or credit.
Mississippi, Missouri, Montana,
Ogden, UT 84201
The IRS will compute the addition to tax and bill the corporation.
Nebraska, Nevada, New
The addition to tax is figured from the date the refund was paid or
Mexico, North Dakota,
credited, until the original due date of the corporation’s return. The
Oklahoma, Oregon, South
addition to tax is not deductible for income tax purposes.
Dakota, Texas, Utah,
Washington, Wyoming
Paperwork Reduction Act Notice
Forms 1120, 1120-H, 1120-L,
Department of the
1120-ND, 1120-REIT,
Less than $10 million
Treasury
We ask for the information on this form to carry out the Internal
1120-RIC, or 1120-SF with the
(any amounts for Form
Internal Revenue
Revenue laws of the United States. You are required to give us the
corporation’s principal
1120-H) and Schedule
Service Center
information. We need it to ensure that you are complying with these
business, office, or agency
M-3 is not filed
Cincinnati, OH 45999
laws and to allow us to figure and collect the right amount of tax.
located in Connecticut,
Delaware, District of Columbia,
You are not required to provide the information requested on a
Florida, Georgia, Illinois,
form that is subject to the Paperwork Reduction Act unless the form
Indiana, Kentucky, Maine,
displays a valid OMB control number. Books or records relating to a
Department of the
Maryland, Massachusetts,
$10 million or more
form or its instructions must be retained as long as their contents
Treasury
Michigan, New Hampshire,
or less than $10 million
may become material in the administration of any Internal Revenue
Internal Revenue
New Jersey, New York, North
and Schedule M-3 is
law. Generally, tax returns and return information are confidential,
Service Center
Carolina, Ohio, Pennsylvania,
filed
Ogden, UT 84201
as required by section 6103.
Rhode Island, South Carolina,
Tennessee, Vermont, Virginia,
The time needed to complete and file this form will vary
West Virginia, Wisconsin
depending on individual circumstances. The estimated burden for
business taxpayers filing this form is approved under OMB control
Form 1120-F or 1120-FSC, or
number 1545-0123 and is included in the estimates shown in the
Internal Revenue
the corporation’s principal
instructions for their business income tax return.
Service Center
business, office, or agency is
Any amount
P.O. Box 409101
If you have comments concerning the accuracy of these time
located in a foreign country or
Ogden, UT 84409
estimates or suggestions for making this form simpler, we would be
U.S. possession
happy to hear from you. You can send your comments to
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.
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