4466
Corporation Application for Quick Refund of
Form
Overpayment of Estimated Tax
OMB No. 1545-0170
(Rev. November 2003)
Department of the Treasury
For calendar year 20
or tax year beginning
, 20
, and ending
, 20
Internal Revenue Service
Name
Employer identification number
Number, street, and room or suite no. (If a P.O. box, see instructions.)
Telephone number (optional)
(
)
City or town, state, and ZIP code
Check type of return to be filed (see instructions):
Form 1120
Form 1120-A
Form 1120-F
Form 1120-L
Form 1120-PC
Form 990-C
Other
1
1
Estimated income tax paid during the tax year
2
2
Overpayment of income tax from prior year credited to this year’s estimated tax
3
3
Total. Add lines 1 and 2
4
Enter total tax from Form 1120, Schedule J, line 11, or
4
comparable line from other returns
5a
Personal holding company tax, if
5a
any, included on line 4
b
Estimated refundable tax credit for
5b
Federal tax on fuels
6
6
Total. Add lines 5a and 5b
7
7
Expected income tax liability for the tax year. Subtract line 6 from line 4
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.
Sign
Here
Signature
Date
Title
General Instructions
If members of an affiliated group paid their estimated
income tax on a consolidated basis or expect to file a
Section references are to the Inter nal Revenue Code.
consolidated return for the tax year, only the common
parent corporation may file Form 4466. If members of the
Who May File
group paid estimated income tax separately, the member
Any corporation that overpaid its estimated tax for the tax
who claims the overpayment must file Form 4466.
year may apply for a quick refund if the overpayment is:
Note: Form 4466 is not considered a claim for credit or
● At least 10% of the expected tax liability and
refund.
● At least $500.
When To File
The overpayment is the excess of the estimated
File Form 4466 before the 16th day of the 3rd month after
income tax the corporation paid during the tax year over
the end of the tax year, but before the corporation files its
the final income tax liability expected for the tax year, at
income tax return. Do not file Form 4466 before the end
the time this application is filed.
4466
Cat. No. 12836A
Form
(Rev. 11-2003)