Header
The calendar or tax year, the corporation's name and employer identification number, address, room or suite number and an optional telephone number.
4466
Corporation Application for Quick Refund of Overpayment of Estimated Tax
- Agency
- IRS
- Revision
- Rev. December 2025
- Fillable fields
- 43
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 4466: Corporation Application for Quick Refund of Overpayment of Estimated Tax
Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax, is a one-page application a corporation uses to ask for a quick refund of estimated tax it overpaid for the tax year. The IRS page says any corporation that overpaid its estimated tax may apply if the overpayment is at least 10% of the expected tax liability and at least $500.
The form works the test out line by line: estimated tax paid plus any prior-year overpayment credited, minus the expected income tax liability, gives the overpayment on line 8a. The form says that if the amount does not meet both limits, do not file this form. It also asks which return the corporation will file, such as Form 1120, 1120-C, 1120-F, 1120-L or 1120-PC, and for a record of estimated tax deposits.
The form says to go to www.irs.gov/Form4466 for instructions and the latest information. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 4466
Type of return
Check boxes for Form 1120, 1120-C, 1120-F, 1120-L, 1120-PC or Other.
Lines 1 to 3: payments
Estimated income tax paid during the tax year, any overpayment from the prior year credited to this year's estimated tax, and their total.
Lines 4 to 7: expected liability
Total tax from the return, personal holding company tax included in it, the estimated refundable credit for federal tax on fuels, and the expected income tax liability.
Line 8: overpayment and account
The overpayment of estimated tax on line 8a, then a routing number, account type (checking or savings) and account number on lines 8b to 8d.
Deposits and signature
A Record of Estimated Tax Deposits with dates and amounts, then the signature, date and title.
How to fill out Form 4466
- 1
Tax year and corporation
Enter the calendar year or the tax year's beginning and ending dates, then the name, EIN and address. For a P.O. box, the form says to see the instructions.
- 2
Type of return
Check the box for the return the corporation will file. The form refers to its instructions for this choice.
- 3
Lines 1 to 3
Enter the estimated income tax paid during the tax year and any prior-year overpayment credited to this year's estimated tax. Add them on line 3.
- 4
Lines 4 to 7
Enter total tax from the appropriate line of the tax return on line 4. Add any personal holding company tax and estimated refundable fuel tax credit on line 6, and subtract it from line 4.
- 5
Line 8a test
Subtract line 7 from line 3. The form says the corporation is eligible if this is at least 10% of line 7 and at least $500. Then enter the routing number, account type and account number.
- 6
Deposits and signature
List each estimated tax deposit by date and amount, then sign, date and enter a title.
Why fill Form 4466 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
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- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Eligibility, instructions and records
Eligibility test
The form says that if the overpayment on line 8a is not at least 10% of line 7 and at least $500, do not file this form.
Separate instructions
The form says to go to www.irs.gov/Form4466 for instructions and the latest information. It refers to them for P.O. box addresses, the type of return, line 4 and line 8a.
Deadline and address
The form itself prints no filing deadline or mailing address. The IRS page lists no recent developments for the form.
Deposit record
The form has a Record of Estimated Tax Deposits table with two sets of columns for the date of deposit and the amount.
More reading
The IRS page lists Publication 542, Corporations, as another item that may be useful.
Related forms
1120
U.S. Corporation Income Tax Return
481 fields, 6 pages
1120-C
U.S. Income Tax Return for Cooperative Associations
449 fields, 5 pages
1120-F
U.S. Income Tax Return of a Foreign Corporation
527 fields, 9 pages
1120-L
U.S. Life Insurance Company Income Tax Return
337 fields, 6 pages
1120-PC
U.S. Property and Casualty Insurance Company Income Tax Return
565 fields, 9 pages
990-T
Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
128 fields, 2 pages
Who files Form 4466?
The form is a corporation application. It is completed and signed for the corporation that overpaid its estimated tax.
Official sources and the blank
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Questions about Form 4466
Who can use Form 4466?
The IRS page says any corporation that overpaid its estimated tax for the tax year may apply for a quick refund if the overpayment meets the two limits on the form.
How large does the overpayment have to be?
The IRS page and line 8a both say at least 10% of the expected tax liability and at least $500. The form says that otherwise, do not file this form.
What is the expected income tax liability?
Line 7: the total tax from the return on line 4, minus any personal holding company tax and the estimated refundable credit for federal tax on fuels.
Which returns does Form 4466 cover?
The form has boxes for Form 1120, Form 1120-C, Form 1120-F, Form 1120-L, Form 1120-PC and Other.
What bank details does the form ask for?
Lines 8b to 8d ask for a routing number, whether the account is checking or savings, and the account number.
Where are the instructions for Form 4466?
The form says to go to www.irs.gov/Form4466 for instructions and the latest information.