Corporation Application for Quick Refund of 
Form   4466
(Rev. October 2016)                                Overpayment of Estimated Tax                                                OMB No. 1545-0123
Department of the Treasury  ▶ Information about Form 4466 and its instructions is available at www.irs.gov/form4466.
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% of line
       7 and at least $500, the corporation is eligible for a quick refund. Otherwise, do not file this 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. If members of the group paid estimated income tax 
Who May File                                                                     separately, the member who claims the overpayment must file Form 
Any corporation that overpaid its estimated tax for the tax year may             4466.
apply for a quick refund if the overpayment is:                                  Note: Form 4466 is not considered a claim for credit or refund.
• At least 10% of the expected tax liability, and
• At least $500.
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.

                                                                           Cat. No. 12836A                                  Form  4466  (Rev. 10-2016)

Form 4466 (Rev. 10-2016)                                                                                                                       Page  2 

When To File                                                                    Specific Instructions
File Form 4466 after the end of the corporation’s tax year, and no 
later than the due date for filing the corporation’s tax return (not            Address
including extensions). Form 4466 must be filed before the                       Include the suite, room, or other unit number after the street 
corporation files its tax return. An extension of time to file the              address.
corporation’s tax return will not extend the time for filing Form 4466. 
See the instructions for the corporation’s tax return.                          If the Post Office does not deliver mail to the street address and 
                                                                                the corporation has a P.O. box, show the box number instead. 
How To File                                                                     Note: If a change in address occurs after the corporation files Form 
Complete and file an original, signed Form 4466 with the applicable             4466, use Form 8822-B, Change of Address — Business, to notify 
Internal Revenue Service Center (see Where To File below). The IRS              the IRS of the new address.
will act on Form 4466 within 45 days from the date it is filed.
                                                                                Type of Return
  The corporation must also file Form 4466 with its income tax 
return. Attach either the signed Form 4466 or an unsigned Form                  Check the box for the type of return the corporation will file.
4466 with the same information stated on the signed Form 4466. If               Other. S corporations that have made protective estimated tax 
the corporation submits an unsigned Form 4466, it must retain the               payments in their first tax year should check the “Other” box. 
original, signed Form 4466 in its records.                                      Corporations that file Forms 1120-FSC, 1120-H, 1120-ND,       
Disallowance of application. Any application that contains                      1120-REIT, 1120-RIC, or 1120-SF and tax-exempt corporations that 
material omissions or errors that cannot be corrected within the                file Form 990-T should also check the “Other” box. Enter the form 
45-day period may be disallowed.                                                number of the return to be filed in the space to the right of the box.
                                                                                Line 4
Where To File
                                                                                Enter the total tax from Form 1120, Schedule J, or the total tax from 
File Form 4466 at the applicable address listed below.                          your applicable tax return. See the instructions for your applicable 
                                                                                tax return.
                                With total assets        Use the following 
                                at the end of the        address:               Line 8. Overpayment of Estimated Tax
Filers of . . .                 tax year of . . .                               If the application for refund is approved, the overpayment on line 8 
                                                         Department of the      may be credited against any tax the corporation owes. The balance, 
                                                         Treasury               if any, will be refunded.
Forms 990-T, 1120-C, or         Any amount               Internal Revenue  
1120-PC                                                  Service Center         Excessive refund or credit. If the refund or credit is later found to 
                                                         Ogden, UT 84201        be excessive, the corporation is liable for an addition to tax on the 
                                                                                excessive amount. See section 6655(h).
Forms 1120, 1120-H, 1120-L, 
1120-ND, 1120-REIT,                                                             The excessive amount is the smaller of:
1120-RIC, or 1120-SF with the                                                   1. The credit or refund, or
corporation’s principal 
business, office, or agency                                                     2. The excess of:
located in Alabama, Alaska,                              Department of the      a. The corporation’s income tax liability (as defined in section 
Arizona, Arkansas, California,                           Treasury              
Colorado, Hawaii, Idaho, Iowa,  Any amount               Internal Revenue       6425(c)) as shown on its return over
Kansas, Louisiana, Minnesota,                            Service Center         b. The estimated tax paid less the refund or credit.
Mississippi, Missouri, Montana,                          Ogden, UT 84201
Nebraska, Nevada, New                                                           The IRS will compute the addition to tax and bill the corporation. 
Mexico, North Dakota,                                                           The addition to tax is figured from the date the refund was paid or 
Oklahoma, Oregon, South                                                         credited, until the original due date of the corporation’s return. The 
Dakota, Texas, Utah,                                                            addition to tax is not deductible for income tax purposes.
Washington, Wyoming
Forms 1120, 1120-H, 1120-L,                              Department of the      Paperwork Reduction Act Notice
1120-ND, 1120-REIT,             Less than $10 million    Treasury               We ask for the information on this form to carry out the Internal 
1120-RIC, or 1120-SF with the   (any amounts for Form    Internal Revenue       Revenue laws of the United States. You are required to give us the 
corporation’s principal         1120-H) and Schedule     Service Center         information. We need it to ensure that you are complying with these 
located in Connecticut, 
business, office, or agency     M-3 is not filed         Cincinnati, OH 45999   laws and to allow us to figure and collect the right amount of tax.
Delaware, District of Columbia,                                                 You are not required to provide the information requested on a 
Florida, Georgia, Illinois, 
Indiana, Kentucky, Maine,                                                       form that is subject to the Paperwork Reduction Act unless the form 
Maryland, Massachusetts,        $10 million or more      Department of the      displays a valid OMB control number. Books or records relating to a 
Michigan, New Hampshire,        or less than $10 million Treasury               form or its instructions must be retained as long as their contents 
New  Jersey, New York, North    and Schedule M-3 is      Internal Revenue       may become material in the administration of any Internal Revenue 
Carolina, Ohio, Pennsylvania,       filed                Service Center         law. Generally, tax returns and return information are confidential, 
Rhode Island, South Carolina,                            Ogden, UT 84201        as required by section 6103.
Tennessee, Vermont, Virginia,                                                   The time needed to complete and file this form will vary 
West Virginia, Wisconsin
                                                                                depending on individual circumstances. The estimated burden for 
                                                                                business taxpayers filing this form is approved under OMB control 
Form 1120-F or 1120-FSC, or                              Internal Revenue       number 1545-0123 and is included in the estimates shown in the 
the corporation’s principal                              Service Center         instructions for their business income tax return.
business, office, or agency is  Any amount               P.O. Box 409101        If you have comments concerning the accuracy of these time 
U.S. possession
located in a foreign country or                          Ogden, UT 84409        estimates or suggestions for making this form simpler, we would be 
                                                                                happy to hear from you. You can send your comments to 
                                                                                www.irs.gov/formspubs. Click on “More Information” and then on 
                                                                                “Give us feedback.” 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.