Form 4466

Form 4466

A form that a corporation files with the IRS to apply for an early refund of overpaid estimated taxes. In order to be eligible to file Form 4466, a corporation must have overpaid at least $500 or 10% of its tax liability for the year.
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If the reason the reversal of the credit elect is sought is the need for cash, corporations that are not eligible for a reversal may be able to access the credit elect amount more quickly by filing Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax.
The Form 4466 must be filed after the close of the taxable year and before the 16th day of the third month after the end of the year (March 15 for calendar-year corporations).
Have your accountant file IRS Form 4466 to claim the refund.
Companies that have paid estimated taxes based on expectations that do not materialize can file for so-called "quickie" refunds using Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax.
However, a corporation must file Form 4466 before the sixteenth day of the third month after the end of the tax year.
6425(a), a corporation can file Form 4466, Corporation Application to Quick Refund of Overpayment for Estimated Tax, to adjust an estimated-tax overpayment, rather than waiting to file for a refund on Form 1120.
It has to file Form 4466 after the end of the corporate tax year, but before the 16th day of the third month after the end of the tax year; and
Also, corporations may use Form 4466 to obtain a "quickie refund" of estimated tax overpayments.
The application is Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax.