Federal housing law
Form 4466 — Corporation Application for Quick Refund of Overpayment of Estimated Tax
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f4466.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form
4466¶
(Rev. December 2025)
Department of the Treasury Internal Revenue Service
Go to www.irs.gov/Form4466 for instructions and the latest information.
For calendar year 20 or tax year beginning , 20 , and ending , 20
Corporation Application for Quick Refund of Overpayment of Estimated Tax¶
OMB No. 1545-0123
Name Employer identification number
Number and street. If a P.O. box, see instructions. Room or suite no.
City or town State ZIP code
Check type of return to be filed (see instructions):
Form 1120 Form 1120-C Form 1120-F Form 1120-L Form 1120-PC Other
Telephone number (optional)
| 1 Estimated income tax paid during the tax year . . . . . . . . . . . . . . . . . . 2 Overpayment of income tax from prior year credited to this year’s estimated tax . . . . . . . 3 Total. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter total tax from the appropriate line of your tax return. See instructions . 4 5a Personal holding company tax, if any, included on line 4 5a b Estimated refundable tax credit for federal tax on fuels 5b 6 Total. Add lines 5a and 5b . . . . . . . . . . . . . . . . . 6 7 Expected income tax liability for the tax year. Subtract line 6 from line 4 . . . . . . . . . . 8 a Overpayment of estimated tax. Subtract line 7 from line 3. If this amount is at least 10% of line 7 and at least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
1 | |
|---|---|---|
| **1 ** Estimated income tax paid during the tax year . . . . . . . . . . . . . . . . . . **2 ** Overpayment of income tax from prior year credited to this year’s estimated tax . . . . . . . **3 ** Total. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter total tax from the appropriate line of your tax return. See instructions . **4 ** 5a Personal holding company tax, if any, included on line 4 5a b Estimated refundable tax credit for federal tax on fuels 5b **6 ** Total. Add lines 5a and 5b . . . . . . . . . . . . . . . . . **6 ** **7 ** Expected income tax liability for the tax year. Subtract line 6 from line 4 . . . . . . . . . . **8 ** **a Overpayment of estimated tax.**Subtract line 7 from line 3. If this amount is at least 10% of line 7 andat least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . **b **Routing number cType: Checking Savings **d **Account number |
**2 ** | |
| **1 ** Estimated income tax paid during the tax year . . . . . . . . . . . . . . . . . . **2 ** Overpayment of income tax from prior year credited to this year’s estimated tax . . . . . . . **3 ** Total. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter total tax from the appropriate line of your tax return. See instructions . **4 ** 5a Personal holding company tax, if any, included on line 4 5a b Estimated refundable tax credit for federal tax on fuels 5b **6 ** Total. Add lines 5a and 5b . . . . . . . . . . . . . . . . . **6 ** **7 ** Expected income tax liability for the tax year. Subtract line 6 from line 4 . . . . . . . . . . **8 ** **a Overpayment of estimated tax.**Subtract line 7 from line 3. If this amount is at least 10% of line 7 andat least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . **b **Routing number cType: Checking Savings **d **Account number |
**3 ** | |
| **1 ** Estimated income tax paid during the tax year . . . . . . . . . . . . . . . . . . **2 ** Overpayment of income tax from prior year credited to this year’s estimated tax . . . . . . . **3 ** Total. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter total tax from the appropriate line of your tax return. See instructions . **4 ** 5a Personal holding company tax, if any, included on line 4 5a b Estimated refundable tax credit for federal tax on fuels 5b **6 ** Total. Add lines 5a and 5b . . . . . . . . . . . . . . . . . **6 ** **7 ** Expected income tax liability for the tax year. Subtract line 6 from line 4 . . . . . . . . . . **8 ** **a Overpayment of estimated tax.**Subtract line 7 from line 3. If this amount is at least 10% of line 7 andat least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . **b **Routing number cType: Checking Savings **d **Account number |
**7 ** | |
| **1 ** Estimated income tax paid during the tax year . . . . . . . . . . . . . . . . . . **2 ** Overpayment of income tax from prior year credited to this year’s estimated tax . . . . . . . **3 ** Total. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter total tax from the appropriate line of your tax return. See instructions . **4 ** 5a Personal holding company tax, if any, included on line 4 5a b Estimated refundable tax credit for federal tax on fuels 5b **6 ** Total. Add lines 5a and 5b . . . . . . . . . . . . . . . . . **6 ** **7 ** Expected income tax liability for the tax year. Subtract line 6 from line 4 . . . . . . . . . . **8 ** **a Overpayment of estimated tax.**Subtract line 7 from line 3. If this amount is at least 10% of line 7 andat least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . **b **Routing number cType: Checking Savings **d **Account number |
8a | |
| **1 ** Estimated income tax paid during the tax year . . . . . . . . . . . . . . . . . . **2 ** Overpayment of income tax from prior year credited to this year’s estimated tax . . . . . . . **3 ** Total. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter total tax from the appropriate line of your tax return. See instructions . **4 ** 5a Personal holding company tax, if any, included on line 4 5a b Estimated refundable tax credit for federal tax on fuels 5b **6 ** Total. Add lines 5a and 5b . . . . . . . . . . . . . . . . . **6 ** **7 ** Expected income tax liability for the tax year. Subtract line 6 from line 4 . . . . . . . . . . **8 ** **a Overpayment of estimated tax.**Subtract line 7 from line 3. If this amount is at least 10% of line 7 andat least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . **b **Routing number cType: Checking Savings **d **Account number |
Record of Estimated Tax Deposits
| Date of deposit | Amount | Date of deposit | Amount | |
|---|---|---|---|---|
| Sign Here |
Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature Date Title |
Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature Date Title |
Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature Date Title |
Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature Date Title |