Chapter 66, Subchapter B, Section 6513, Subsection (e) · 26 U.S.C. Chapter 66

Contents

(a) Early return or advance payment of tax
(b) Prepaid income tax2 changes
(c) Return and payment of social security taxes and income tax withholding2 changes
(d) Overpayment of income tax credited to estimated tax
(e) Payments of Federal unemployment tax3 changes

(e)Notwithstanding subsection (a), for purposes of section 6511 any payment of tax imposed by chapter 23 which, pursuant to section 6157, is made for a calendar quarter or other period within a calendar year shall, if made before the last day prescribed for filing the return for the calendar year (determined without regard to any extension of time for filing), be considered made on such last day.

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