Form 4466 - Corporation Application For Quick Refund Of Overpayment Of Estimated Tax - Department Of The Treasury Page 2
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Form 4466 (Rev. 12-2006)
Page
Type of Return
of the corporation’s tax year. An extension of time to file
the corporation’s tax return will not extend the time for
Check the box for the type of return the corporation
filing Form 4466.
will file.
How To File
Other. S corporations that have made protective
estimated tax payments in their first tax year should
Complete and file an original, signed Form 4466 with the
check the “Other” box. Corporations that file Forms
applicable Internal Revenue Service Center (see Where
1120-FSC, 1120-H, 1120-ND, 1120-REIT, 1120-RIC, or
To File below). The IRS will act on Form 4466 within 45
1120-SF and tax-exempt corporations that file Form
days from the date it is filed.
990-T should also check the “Other” box. Enter the form
The corporation must also file Form 4466 with its
number of the return to be filed in the space to the right
income tax return. Attach either the signed Form 4466 or
of the box.
an unsigned Form 4466 with the same information stated
on the signed Form 4466. If the corporation submits an
Line 8. Overpayment of Estimated Tax
unsigned Form 4466, it must retain the original, signed
If the application for refund is approved, the overpayment
Form 4466 in its records.
on line 8 may be credited against any tax the corporation
Disallowance of application. Any application that
owes. The balance, if any, will be refunded.
contains material omissions or errors that cannot be
Excessive refund or credit. If the refund or credit is later
corrected within the 45-day period may be disallowed.
found to be excessive, the corporation is liable for an
addition to tax on the excessive amount. See section
Where To File
6655(h).
File Form 4466 at the applicable address listed below.
The excessive amount is the smaller of:
Use the following
The credit or refund or
Internal Revenue
With total assests
The excess of:
Service center
at the end of the
address:
tax year of . . .
Filers of . . .
a. The corporation’s income tax liability (as defined in
Forms 990-T, 1120-C, 1120-F,
section 6425(c)) as shown on its return over
Any amount
Ogden, UT 84201
1120-FSC, or 1120-PC
b. The estimated tax paid less the refund or credit.
Forms 1120, 1120-A, 1120-H,
The IRS will compute the addition to tax and bill the
1120-L, 1120-ND, 1120-REIT,
corporation. The addition to tax is figured from the date
1120-RIC, or 1120-SF with the
the refund was paid or credited, until the original due date
corporation’s principal
business, office, or agency
of the corporation’s return. The addition to tax is not
located in a foreign country or
deductible for income tax purposes.
U.S. possession or the state of
Alabama, Alaska, Arizona,
Arkansas, California, Colorado,
Any amount
Ogden, UT 84201
Paperwork Reduction Act Notice
Florida, Georgia, Hawaii, Idaho,
Iowa, Kansas, Louisiana,
We ask for the information on this form to carry out the
Minnesota, Mississippi,
Internal Revenue laws of the United States. You are
Missouri, Montana, Nebraska,
Nevada, New Mexico, North
required to give us the information. We need it to ensure
Dakota, Oklahoma, Oregon,
that you are complying with these laws and to allow us to
South Dakota, Tennessee,
figure and collect the right amount of tax.
Texas, Utah, Washington,
Wyoming
You are not required to provide the information
Forms 1120, 1120-A, 1120-H,
requested on a form that is subject to the Paperwork
1120-L, 1120-ND, 1120-REIT,
Reduction Act unless the form displays a valid OMB
Less than $10 million
1120-RIC, or 1120-SF with the
control number. Books or records relating to a form or its
corporation’s principal
(any amounts for Form
Cincinnati, OH 45999
1120-H)
business, office, or agency
instructions must be retained as long as their contents
located in the state of
may become material in the administration of any Internal
Connecticut, Delaware, District
Revenue law. Generally, tax returns and return information
of Columbia, Illinois, Indiana,
are confidential, as required by section 6103.
Kentucky, Maine, Maryland,
Massachusetts, Michigan, New
The time needed to complete and file this form will vary
Hampshire, New Jersey, New
depending on individual circumstances. The estimated
York, North Carolina, Ohio,
$10 million or more
Ogden, UT 84201
Pennsylvania, Rhode Island,
average time is:
South Carolina, Vermont,
Recordkeeping
4 hr., 4 min.
Virginia, West Virginia,
Wisconsin
Learning about the
law or the form
18 min.
Specific Instructions
Preparing and sending
Address
the form to the IRS
22 min.
Include the suite, room, or other unit number after the
If you have comments concerning the accuracy of
street address.
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
If the Post Office does not deliver mail to the street
write to the Internal Revenue Service, Tax Products
address and the corporation has a P.O. box, show the
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
box number instead.
Constitution Ave. NW, IR-6406, Washington, D.C. 20224.
Note. If a change in address occurs after the corporation
Do not send the tax form to this office. Instead, see How
files Form 4466, use Form 8822, Change of Address, to
To File and Where To File above.
notify the IRS of the new address.
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