---
kind: "section"
citation: "26 U.S.C. § 3503"
title: "26"
title_heading: "Internal Revenue Code"
number: "3503"
heading: "Erroneous payments"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3503"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 25 — General Provisions Relating to Employment Taxes"
---

# §3503. Erroneous payments


Any tax paid under chapter [21](/usc/26/chstC/ch21.md) or [22](/usc/26/chstC/ch22.md) by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 471.)