Treasury Regulations · 26 CFR
§ 301.6315-1. Payments of estimated income tax.
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. § 6315
Cite as 26 CFR § 301.6315-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6315
- Length
- 68 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
The payment of any installment of the estimated income tax (see sections 6015 and 6016) shall be considered payment on account of the income tax for the taxable year for which the estimate is made. The aggregate amount of the payments of estimated tax should be entered upon the income tax return for such taxable year as payments to be applied against the tax shown on such return.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR906a9cbafe6b4af Collection
- General Provisions
Nearby sections
- § 301.6312-1 Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps.
- § 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
- § 301.6313-1 Fractional parts of a cent.
- § 301.6314-1 Receipt for taxes.
- § 301.6315-1 Payments of estimated income tax.
- § 301.6316-1 Payment of income tax in foreign currency.
- § 301.6316-2 Definitions.
- § 301.6316-3 Allocation of tax attributable to foreign currency.
- § 301.6316-4 Return requirements.