Form 4466 - Corporation Application For Quick Refund Of Overpayment Of Estimated Tax Page 2
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Form 4466 (Rev. 12-2012)
Page
How To File
Type of Return
Complete and file an original, signed Form 4466 with the applicable
Check the box for the type of return the corporation will file.
Internal Revenue Service Center (see Where To File below). The IRS
Other. S corporations that have made protective estimated tax
will act on Form 4466 within 45 days from the date it is filed.
payments in their first tax year should check the “Other” box.
The corporation must also file Form 4466 with its income tax
Corporations that file Forms 1120-FSC, 1120-H, 1120-ND, 1120-
return. Attach either the signed Form 4466 or an unsigned Form
REIT, 1120-RIC, or 1120-SF and tax-exempt corporations that file
4466 with the same information stated on the signed Form 4466. If
Form 990-T should also check the “Other” box. Enter the form
the corporation submits an unsigned Form 4466, it must retain the
number of the return to be filed in the space to the right of the box.
original, signed Form 4466 in its records.
Line 4
Disallowance of application. Any application that contains
Enter the total tax from Form 1120, Schedule J, or the total tax from
material omissions or errors that cannot be corrected within the 45-
your applicable tax return. See the instructions for your applicable
day period may be disallowed.
tax return.
Where To File
Line 8. Overpayment of Estimated Tax
File Form 4466 at the applicable address listed below.
If the application for refund is approved, the overpayment on line 8
may be credited against any tax the corporation owes. The balance,
Use the following
With total assets
if any, will be refunded.
address:
at the end of the
Excessive refund or credit. If the refund or credit is later found to
Filers of . . .
tax year of . . .
be excessive, the corporation is liable for an addition to tax on the
Department of the
excessive amount. See section 6655(h).
Treasury
Forms 990-T, 1120-C, or
Any amount
Internal Revenue
The excessive amount is the smaller of:
1120-PC
Service Center
1. The credit or refund or
Ogden, UT 84201
2. The excess of:
Forms 1120, 1120-H, 1120-L,
a. The corporation’s income tax liability (as defined in section
1120-ND, 1120-REIT,
1120-RIC, or 1120-SF with the
6425(c)) as shown on its return over
corporation’s principal
b. The estimated tax paid less the refund or credit.
business, office, or agency
located in Alabama, Alaska,
Department of the
The IRS will compute the addition to tax and bill the corporation.
Arizona, Arkansas, California,
Treasury
The addition to tax is figured from the date the refund was paid or
Colorado, Hawaii, Idaho, Iowa,
Any amount
Internal Revenue
credited, until the original due date of the corporation’s return. The
Kansas, Louisiana, Minnesota,
Service Center
addition to tax is not deductible for income tax purposes.
Mississippi, Missouri, Montana,
Ogden, UT 84201
Nebraska, Nevada, New
Paperwork Reduction Act Notice
Mexico, North Dakota,
Oklahoma, Oregon, South
We ask for the information on this form to carry out the Internal
Dakota, Texas, Utah,
Washington, Wyoming
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
Forms 1120, 1120-H, 1120-L,
laws and to allow us to figure and collect the right amount of tax.
Department of the
1120-ND, 1120-REIT,
Less than $10 million
Treasury
You are not required to provide the information requested on a
1120-RIC, or 1120-SF with the
(any amounts for Form
Internal Revenue
corporation’s principal
1120-H) and Schedule
form that is subject to the Paperwork Reduction Act unless the form
Service Center
business, office, or agency
M-3 is not filed
displays a valid OMB control number. Books or records relating to a
Cincinnati, OH 45999
located in Connecticut,
form or its instructions must be retained as long as their contents
Delaware, District of Columbia,
may become material in the administration of any Internal Revenue
Florida, Georgia, Illinois,
law. Generally, tax returns and return information are confidential,
Indiana, Kentucky, Maine,
as required by section 6103.
Department of the
Maryland, Massachusetts,
$10 million or more
Treasury
Michigan, New Hampshire,
The time needed to complete and file this form will vary
or less than $10 million
Internal Revenue
New Jersey, New York, North
depending on individual circumstances. The estimated average time
and Schedule M-3 is
Service Center
Carolina, Ohio, Pennsylvania,
is:
filed
Ogden, UT 84201
Rhode Island, South Carolina,
Recordkeeping .
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4 hr., 4 min.
Tennessee, Vermont, Virginia,
West Virginia, Wisconsin
Learning about the
law or the form .
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18 min.
Form 1120-F or 1120-FSC, or
Internal Revenue
Preparing and sending
the corporation's principal
Service Center
the form to the IRS .
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22 min.
business, office, or agency is
Any amount
P.O. Box 409101
located in a foreign country or
If you have comments concerning the accuracy of these time
Ogden, UT 84409
U.S. possession
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,
Specific Instructions
SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526,
Washington, D.C. 20224. Do not send the tax form to this office.
Address
Instead, see How To File and Where To File above.
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.
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