Corporation Application for Quick Refund of 
Form   4466
(Rev. October 2018)                                Overpayment of Estimated Tax                                                OMB No. 1545-0123
                                     ▶ 
Department of the Treasury             Go to www.irs.gov/Form4466 for instructions and the latest information.
Internal Revenue Service    For calendar year 20   or tax year beginning             , 20     , and ending          , 20
Name                                                                                                                 Employer identification number

Number, street, and room or suite no. (If a P.O. box, see instructions.)                                             Telephone number (optional)

City or town, state, and 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 ▶

1      Estimated income tax paid during the tax year                     . . . . . . .    . . . .    .  .   . . .       1 

2      Overpayment of income tax from prior year credited to this year’s estimated tax               .  .   . . .       2 

3      Total. Add lines 1 and 2  .     . .       . .   . .  .            . . . . . . .    . . . .    .  .   . . .       3 

4      Enter total tax from the appropriate line of your tax return. See 
       instructions .       .    . . . . .       . .   . .  .            . . . . . .        4 

5 a    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 .          . .    .  .   . . .       7 

8      Overpayment of estimated tax. Subtract line 7 from line 3. If this amount is at least 10% ofline 
       7 and at least $500, the corporation is eligible for a quick refund. Otherwise, do not filethis        form. 
       See instructions.         . . . . .       . .   . .  .            . . . . . . .    . . . .    .  .   . . .       8 
                                                       Record of Estimated Tax Deposits
        Date of deposit                                Amount                               Date of deposit                    Amount

        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.
Sign 
Here      ▲                                                                                                 ▲
                Signature                                                                Date                 Title
                                                                                   If members of an affiliated group paid their estimated income tax 
General Instructions                                                             on a consolidated basis or expect to file a consolidated return for 
Section references are to the Internal Revenue Code.                             the tax year, only the common parent corporation may file Form 
                                                                                 4466. 
Who May File                                                                       If any member of the group paid estimated income tax during the 
Any corporation that overpaid its estimated tax for the tax year may             portion of the tax year when it was not a member, the member (and 
apply for a quick refund if the overpayment is:                                  not the common parent) must file the Form 4466 to request a quick 
• At least 10% of the expected tax liability, and                                refund of any estimated tax overpayment it made in that portion of 
                                                                                 the year.
• At least $500.
                                                                                 Note: Form 4466 is not considered a claim for credit orrefund. 
The overpayment is the excess of the estimated income tax the 
corporation paid during the tax year over the final income tax 
liability expected for the tax year, at the time this application is filed.

For Paperwork Reduction Act Notice, see instructions.                                Cat. No. 12836A                       Form  4466  (Rev. 10-2018)

Form 4466 (Rev. 10-2018)                                                                                                                      Page  2 
When To File                                                                    Other. S corporations that have made protectiveestimated      tax 
                                                                                payments in their first tax year shouldcheck the “Other” box. 
File Form 4466 after the end of the corporation’s tax year, and no              Corporations that file Forms1120-FSC,   1120-H, 1120-ND,       
later than the due date for filing the corporation’s tax return (not            1120-REIT, 1120-RIC, or1120-SF   and tax-exempt corporations that 
including extensions). Form 4466 must be filed before the                       file Form990-T should also check the “Other” box. Enter the form     
corporation files its tax return. An extension of time to file the              number of the return to be filed in the space to the rightof the box.
corporation’s tax return will not extend the time for filing Form 4466. 
See the instructions for the corporation’s tax return.                          Line 4
                                                                                Enter the total tax from Form 1120, Schedule J, or the total tax from 
How To File                                                                     your applicable tax return. See the instructions for your applicable 
Complete and file an original, signed Form 4466 with the applicable             tax return.
Internal Revenue Service Center (see Where To File below). The IRS 
will act on Form 4466 within 45 days from the date it is filed.                 Line 8. Overpayment of Estimated Tax
The corporation must also file Form 4466 with its income tax                    If the application for refund is approved, the overpayment on line 8 
return. Attach either the signed Form 4466 or an unsigned Form                  may be credited against any tax the corporation owes. The balance, 
4466 with the same information stated on the signed Form 4466. If               if any, will be refunded.
the corporation submits an unsigned Form 4466, it must retain the               Excessive refund or credit. If the refund or credit is laterfound to 
original, signed Form 4466 in its records.                                      be excessive, the corporation is liable for anaddition to tax on the 
Disallowance of application. Any application thatcontains                       excessive amount. See section6655(h). 
material omissions or errors that cannot becorrected   within the               The excessive amount is the smaller of:
45-day period may be disallowed.                                                1. The credit or refund, or
Where To File                                                                   2. The excess of:
File Form 4466 at the applicable address listed below.                          a. The corporation’s income tax liability (as defined insection 
                                                                                6425(c)) as shown on its return over
                                With total assets    Use the following          b. The estimated tax paid less the refund or credit.
                                at the end of the    address:                   The IRS will figure the addition to tax and bill the corporation. The 
Filers of . . .                 tax year of . . .                               addition to tax is figured from the date the refund was paid or 
Forms 990-T, 1120, 1120-C,                           Department of the          credited, until the original due date of the corporation’s return. The 
1120-H, 1120-L, 1120-ND,                                  Treasury              addition to tax is not deductible for income tax purposes.
1120-REIT, 1120-RIC, 1120-PC,      Any amount        Internal Revenue  
or 1120-SF                                             Service Center         
                                                     Ogden, UT 84201            Paperwork Reduction Act Notice
                                                                                We ask for the information on this form to carry out the Internal 
Form 1120-F or 1120-FSC, or                          Internal Revenue           Revenue laws of the United States. You are required to give us the 
the corporation’s principal                            Service Center           information. We need it to ensure that you are complying with these 
business, office, or agency is     Any amount        P.O. Box 409101            laws and to allow us to figure and collect the right amount of tax.
located in a foreign country or                      Ogden, UT 84409
U.S. possession                                                                 You are not required to provide the information requested on a 
                                                                                form that is subject to the Paperwork Reduction Act unless the form 
Specific Instructions                                                           displays a valid OMB control number. Books or records relating to a 
                                                                                form or its instructions must be retained as long as their contents 
Address                                                                         may become material in the administration of any Internal Revenue 
                                                                                law. Generally, tax returns and return information are confidential, 
Include the suite, room, or other unit number after the street                  as required by section 6103.
address.
                                                                                The time needed to complete and file this form will vary 
If the Post Office does not deliver mail to the street address and              depending on individual circumstances. The estimated burden for 
the corporation has a P.O. box, show the box number instead.                    business taxpayers filing this form is approved under OMB control 
Note: If a change in address occurs after the corporationfiles     Form         number 1545-0123 and is included in the estimates shown in the 
4466, use Form 8822-B, Change of Address or Responsible Party                   instructions for their business income tax return.
— Business, tonotify  the IRS of the new address.                               If you have comments concerning the accuracy of these time 
                                                                                estimates or suggestions for making this form simpler, we would be 
Type of Return                                                                  happy to hear from you. You can send your comments to 
Check the box for the type of return the corporation will file.                 www.irs.gov/FormComments. Or you can send your comments to 
                                                                                the Internal Revenue Service, Tax Forms and Publications, 1111 
                                                                                Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not 
                                                                                send the form to this address. Instead, see Where To File, earlier.