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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

Exceptions & meaning →

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
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**2 **
Overpayment of income tax from prior year credited to this year’s estimated tax
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**3 **
Total. Add lines 1 and 2 .
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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
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.
**6 **
**7 **
Expected income tax liability for the tax year. Subtract line 6 from line 4 .
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.
.
.
.
.
.
**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 .
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**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 .
.
.
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.
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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 .
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**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 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
**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 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
**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 .
.
.
.
.
.
.
.
.
.
.
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.
.
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**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
Exceptions & meaning →

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