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Treasury Regulations · 26 CFR

§ 1.6302-3. Deposit rules for estimated taxes of certain trusts.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6302

Cite as 26 CFR § 1.6302-3

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
April 12, 1988 by T.D. 8192
Last amended
December 7, 2010 by T.D. 9507
Issued under
26 U.S.C. § 6302
Length
237 words · about 1 min to read
Cross-references
cites 3 Code sections and 1 regulation; cited by 0
(a) Requirement. A bank or other financial institution described in paragraph (b) of this section shall deposit all payments of estimated tax under section 6654(l) with respect to trusts for which such institution acts as a fiduciary by the date otherwise prescribed for paying such tax in the manner set forth in published guidance, publications, forms and instructions.
(b) Banks and financial institutions subject to this requirement. The requirement of paragraph (a) of this section applies to banks and other financial institutions described in sections 581 and 591 that have been designated as authorized Federal tax depositaries described in section 6302(c) and that act as fiduciaries for at least 200 trusts to which section 6654(l) applies that during the calendar year are required to make installment payments of estimated tax with respect to such trusts. For purposes of this section, a fiduciary is the person responsible for filing the tax returns and paying the taxes with respect to a trust.
(c) Cross-references. For the requirement to deposit estimated tax payments of taxable trusts by electronic funds transfer, see § 31.6302-1(h) of this chapter.
(d) Effective/applicability date. This section applies to deposits and payments made after December 31, 2010.

[T.D. 8192, 53 FR 12008, Apr. 12, 1988; T.D. 8192, 53 FR 13464, Apr. 25, 1988, as amended by T.D. 8723, 62 FR 37492, July 14, 1997; T.D. 8952, 66 FR 33831, June 26, 2001; T.D. 9507, 75 FR 75900, Dec. 7, 2010]

Other regulations under § 6302

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9507 (75 FR 75900)
  2. Amended by T.D. 8952 (66 FR 33831)
  3. Amended by T.D. 8723 (62 FR 37492)
  4. Amended by T.D. 8192 (53 FR 13464)
  5. Issued by T.D. 8192 (53 FR 12008)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. General Provisions

Nearby sections