U. S. Business Income Tax Return

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Instructions for
Form 4466
(Rev. December 2025)

Corporation Application for Quick Refund of Overpayment of Estimated Tax
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments
For the latest information about developments affecting
Form 4466 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form4466.
Electronic payments. If the corporation has access to
U.S. banking services or electronic payment systems, it
should use direct deposit for any refunds and pay
electronically for any payments, whenever possible.
Direct deposit. Direct deposit fields have been added
to this form on lines 8b, 8c, and 8d. For the overpayment
of estimated tax on line 8a, enter the corporation’s direct
deposit information on lines 8b, 8c, and 8d. See Line 8a,
later.

General Instructions
Who May File

Any corporation that overpaid its estimated tax for the tax
year may apply for a quick refund if the overpayment is:
• At least 10% of the expected tax liability; and
• At least $500.
The overpayment is the excess of the estimated
income tax the corporation paid during the tax year over
the final income tax liability expected for the tax year, at
the time this application is filed.
If members of an affiliated group paid their estimated
income tax on a consolidated basis or expect to file a
consolidated return for the tax year, only the common
parent corporation may file Form 4466.
If any member of the group paid estimated income tax
during the portion of the tax year when it was not a
member, the member (and not the common parent) must
file the Form 4466 to request a quick refund of any
estimated tax overpayment it made in that portion of the
year.
Note: Form 4466 is not considered a claim for credit or
refund.

When To File

File Form 4466 after the end of the corporation’s tax year,
and no later than the due date for filing the corporation’s
tax return (not including extensions). Form 4466 must be
filed before the corporation files its tax return. An
extension of time to file the corporation’s tax return will not

Nov 13, 2025

How To File

Complete and file an original, signed Form 4466 with the
applicable 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.

The corporation must also file Form 4466 with its
income tax return. Attach either the signed Form 4466 or
an unsigned Form 4466 with the same information stated
on the signed Form 4466. If the corporation submits an
unsigned Form 4466, it must retain the original, signed
Form 4466 in its records.
Disallowance of application. Any application that
contains material omissions or errors that cannot be
corrected within the 45-day period may be disallowed.

Where To File

File Form 4466 at the applicable address listed below.
Filers of...

Use the following address:

Form 1120-F or 1120-FSC, or the Internal Revenue Service Center
corporation’s principal business,
P.O. Box 409101
office, or agency is located in a
Ogden, UT 84409
foreign country or U.S. possession
Forms 990-T, 1120, 1120-C,
1120-H, 1120-L, 1120-ND,
1120-REIT, 1120-RIC, 1120-PC,
or 1120-SF

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201

Specific Instructions
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 or
Responsible Party — Business, to notify the IRS of the
new address.

Type of Return

Check the box for the type of return the corporation will
file.
Other. S corporations that have made protective
estimated tax payments in their first tax year should check
the “Other” box. Corporations that file Forms 1120-FSC,
1120-H, 1120-ND, 1120-REIT, 1120-RIC, or 1120-SF and

Instructions for Form 4466 (Rev. 12-2025) Catalog Number 95870U
Department of the Treasury Internal Revenue Service www.irs.gov

DRAFT

DRAFT

What’s New

extend the time for filing Form 4466. See the instructions
for the corporation’s tax return.

TREASURY/IRS AND OMB USE ONLY DRAFT
tax-exempt corporations that file Form 990-T should also
check the “Other” box. Enter the form number of the return
to be filed in the space to the right of the box.

Line 4.

Enter the total tax from Form 1120, Schedule J, or the total
tax from your applicable tax return. See the instructions for
your applicable tax return.

Line 8a. Overpayment of Estimated
Tax

Direct deposit. If the corporation wants its refund directly
deposited into its checking or savings account at any U.S.
bank or other financial institution, complete lines 8b
through 8d. See the instructions for lines 8b, 8c, and 8d,
later.
The corporation is not eligible to request a direct
deposit if:
• The receiving financial institution is a foreign bank or a
foreign branch of a U.S. bank; or
• The corporation has applied for an EIN but is filing its
tax return before receiving one.
Line 8b. Routing number. The routing number must be
nine digits. The first two digits must be 01 through 12 or 21
through 32. Ask the corporation’s financial institution for
the correct routing number to enter on line 8b if:
• The routing number on a deposit slip is different from
the routing number on the corporation’s checks;
• The deposit is to a savings account that does not allow
you to write checks; or
• The corporation’s checks state they are payable through
a financial institution different from the one at which the
corporation has its checking account.
Line 8c. Type of account. Check the appropriate box for
the type of account. Don't check more than one box. The
corporation must check the correct box to ensure your
deposit is accepted.
Line 8d. Account number. The account number can be
up to 17 characters (both numbers and letters). Include
hyphens but omit spaces and special symbols. Enter the
number from left to right and leave any unused boxes
blank. Don't include the check number.
If the direct deposit to the corporation’s account is
different from the amount expected, the corporation will
receive an explanation in the mail about 2 weeks after the
refund is deposited.
Conditions resulting in a refund by check. If the IRS is
unable to process the request for a direct deposit, a refund
by check will be generated instead. Reasons for not
processing a request include.
• The name of the corporation on the tax return does not
match the name on the account.
2

Excessive refund or credit. If the refund or credit is later
found to be excessive, the corporation is liable for an
addition to tax on the excessive amount. See section
6655(h).
The excessive amount is the smaller of:
1. The credit or refund; or
2. The excess of:
a. The corporation’s income tax liability (as defined in
section 6425(c)) as shown on its return over
b. The estimated tax paid less the refund or credit.
The IRS will figure the addition to tax and bill the
corporation.
The addition to tax is figured from the date the refund
was paid or credited, until the original due date of the
corporation’s return. The addition to tax is not deductible
for income tax purposes.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal 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 laws and to allow us to figure and collect the
right amount of tax.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for business taxpayers filing this form is approved
under OMB control number 1545-0123 and is included in
the estimates shown in the instructions for their business
income tax return.
If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
send your comments to IRS.gov/FormComments. 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.

Instructions for Form 4466 (Rev. 12-2025)

DRAFT

DRAFT

If the application for refund is approved, the overpayment
on line 8a may be credited against any tax the corporation
owes. The balance, if any, will be refunded. If the
corporation has access to U.S. banking services, it should
use direct deposit for any refunds, whenever possible. The
benefits of a direct deposit include a faster refund, the
added security of a paperless payment, and the savings of
tax dollars associated with the reduced processing costs.

• The financial institution rejects the direct deposit
because of an incorrect routing or account number.
• The corporation fails to indicate the type of account the
deposit is to be made to (that is, checking or saving).
Note: The IRS is not responsible for a lost refund if the
corporation enters the wrong account information. Check
with the corporation's financial institution to get the correct
routing and account numbers and to make sure the direct
deposit will be accepted.