---
kind: "section"
citation: "26 U.S.C. § 6514"
title: "26"
title_heading: "Internal Revenue Code"
number: "6514"
heading: "Credits or refunds after period of limitation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6514"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 66 — Limitations"
  - "Subchapter B — Limitations on Credit or Refund"
---

# §6514. Credits or refunds after period of limitation

- (a) **Credits or refunds after period of limitation—** A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—
  - (1) **Expiration of period for filing claim—** If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or
  - (2) **Disallowance of claim and expiration of period for filing suit—** In the case of a claim filed within the proper time and disallowed by the [Secretary](/usc/26/7701.md?p=a-11-B), if the credit or refund was made after the expiration of the period of limitation for filing suit, unless within such period suit was begun by the [taxpayer](/usc/26/7701.md?p=a-14).
  - (3) **Recovery of erroneous refunds—** For procedure by the [United States](/usc/26/7701.md?p=a-9) to recover erroneous refunds, see sections [6532(b)](/usc/26/6532.md?p=b) and 7405.
- (b) **Credit after period of limitation—** Any credit against a liability in respect of any [taxable year](/usc/26/7701.md?p=a-23) shall be void if any payment in respect of such liability would be considered an overpayment under [section 6401(a)](/usc/26/6401.md?p=a).

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Subsec. (a)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.