---
kind: "section"
citation: "26 U.S.C. § 1464"
title: "26"
title_heading: "Internal Revenue Code"
number: "1464"
heading: "Refunds and credits with respect to withheld tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/1464"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations"
  - "Subchapter B — Application of Withholding Provisions"
---

# §1464. Refunds and credits with respect to withheld tax


Where there has been an overpayment of tax under this chapter, any refund or credit made under [chapter 65](/usc/26/chstF/ch65.md) shall be made to the [withholding agent](/usc/26/1473.md?p=4) unless the amount of such tax was actually withheld by the [withholding agent](/usc/26/1473.md?p=4).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 360.)