26 U.S.C. § 6513 : US Code - Section 6513: Time return deemed filed and tax considered paid

Search 26 U.S.C. § 6513 : US Code - Section 6513: Time return deemed filed and tax considered paid

(a) Early return or advance payment of tax
For purposes of section 6511, any return filed before the last
day prescribed for the filing thereof shall be considered as filed
on such last day. For purposes of section 6511(b)(2) and (c) and
section 6512, payment of any portion of the tax made before the
last day prescribed for the payment of the tax shall be considered
made on such last day. For purposes of this subsection, the last
day prescribed for filing the return or paying the tax shall be
determined without regard to any extension of time granted the
taxpayer and without regard to any election to pay the tax in
installments.
(b) Prepaid income tax
For purposes of section 6511 or 6512 -
(1) Any tax actually deducted and withheld at the source during
any calendar year under chapter 24 shall, in respect of the
recipient of the income, be deemed to have been paid by him on
the 15th day of the fourth month following the close of his
taxable year with respect to which such tax is allowable as a
credit under section 31.
(2) Any amount paid as estimated income tax for any taxable
year shall be deemed to have been paid on the last day prescribed
for filing the return under section 6012 for such taxable year
(determined without regard to any extension of time for filing
such return).
(3) Any tax withheld at the source under chapter 3 shall, in
respect of the recipient of the income, be deemed to have been
paid by such recipient on the last day prescribed for filing the
return under section 6012 for the taxable year (determined
without regard to any extension of time for filing) with respect
to which such tax is allowable as a credit under section 1462.
For this purpose, any exemption granted under section 6012 from
the requirement of filing a return shall be disregarded.
(c) Return and payment of social security taxes and income tax
withholding
Notwithstanding subsection (a), for purposes of section 6511 with
respect to any tax imposed by chapter 3, 21, or 24 -
(1) If a return for any period ending with or within a calendar
year is filed before April 15 of the succeeding calendar year,
such return shall be considered filed on April 15 of such
succeeding calendar year; and
(2) If a tax with respect to remuneration or other amount paid
during any period ending with or within a calendar year is paid
before April 15 of the succeeding calendar year, such tax shall
be considered paid on April 15 of such succeeding calendar year.
(d) Overpayment of income tax credited to estimated tax
If any overpayment of income tax is, in accordance with section
6402(b), claimed as a credit against estimated tax for the
succeeding taxable year, such amount shall be considered as a
payment of the income tax for the succeeding taxable year (whether
or not claimed as a credit in the return of estimated tax for such
succeeding taxable year), and no claim for credit or refund of such
overpayment shall be allowed for the taxable year in which the
overpayment arises.
(e) Payments of Federal unemployment tax
Notwithstanding subsection (a), for purposes of section 6511 any
payment of tax imposed by chapter 23 which, pursuant to section
6157, is made for a calendar quarter or other period within a
calendar year shall, if made before the last day prescribed for
filing the return for the calendar year (determined without regard
to any extension of time for filing), be considered made on such
last day.