§ 1.6302-4. Voluntary payments by electronic funds transfer.

Other regulations under § 6302

• § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
• § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
• § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
• § 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
• § 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
• § 31.6302-0 Table of contents.
• § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
• § 31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
• § 31.6302-3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
• § 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments.
• § 31.6302(b)-1 Method of collection.
• § 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
• § 31.6302(c)-4 Cross references.
• § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
• § 40.6302(c)-1 Deposits.
• § 40.6302(c)-2 Special rules for September.
• § 40.6302(c)-3 Deposits under chapter 33.
• § 51.6302-1 Method of paying the branded prescription drug fee.
• § 57.6302-1 Method of paying the health insurance providers fee.
• § 301.6302-1 Manner or time of collection of taxes.

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. December 7, 2010Issued by T.D. 9507 (75 FR 75900)

Where it sits in 26 CFR

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

Nearby sections

• § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
• § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
• § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
• § 1.6302-4 Voluntary payments by electronic funds transfer.
• § 1.6361-1 Collection and administration of qualified State individual income taxes.