§6654 Failure by individual to pay estimated income tax

2018—Subsec. (a). Pub. L. 115–141, § 401(a)(301), substituted “chapter 1, the tax” for “chapter 1 the tax” in introductory provisions. Subsec. (d)(1)(C)(i). Pub. L. 115–141, § 401(b)(48), substituted “by substituting ‘110 percent’ for ‘100 percent’.” for “by substituting the applicable percentage for ‘100 percent’. For purposes of the preceding sentence, the applicable percentage shall be determined in accordance with the following table:”, table setting out applicable percentages for preceding taxable years 1998 to 2002 and thereafter, and concluding provisions “This clause shall not apply in the case of a preceding taxable year beginning in calendar year 1997.” Subsec. (d)(1)(D). Pub. L. 115–141, § 401(b)(49), struck out subpar. (D) which set out a special rule for taxable years beginning in 2009. Subsec. (d)(2)(D). Pub. L. 115–141, § 401(d)(1)(D)(xix)(II), struck out “and section 936” before “income” in heading. Subsec. (d)(2)(D)(i). Pub. L. 115–141, § 401(d)(1)(D)(xix)(I), struck out “936(h) or” before “951(a)”. Subsec. (f)(3). Pub. L. 115–141, § 401(a)(302), substituted “tax” for “taxes”. 2010—Subsec. (a). Pub. L. 111–152, § 1402(a)(2)(A), substituted “the tax under chapter 2, and the tax under chapter 2A” for “and the tax under chapter 2” in introductory provisions. Subsec. (f)(2). Pub. L. 111–152, § 1402(a)(2)(B)(i), substituted “plus” for “minus”. Subsec. (f)(3), (4). Pub. L. 111–152, § 1402(a)(2)(B)(ii), added par. (3) and redesignated former par. (3) as (4). Subsecs. (m), (n). Pub. L. 111–152, § 1402(b)(2), added subsec. (m) and redesignated former subsec. (m) as (n). 2009—Subsec. (d)(1)(D). Pub. L. 111–5 added subpar. (D). 1999—Subsec. (d)(1)(C)(i). Pub. L. 106–170 in table substituted items assigning applicable percentages of 108.6 for 1999 and 110 for 2000 for item assigning applicable percentage of 106 for 1999 or 2000. 1998—Subsec. (d)(1)(C)(i). Pub. L. 105–277 in table substituted items assigning applicable percentages of 105 for 1998 and 106 for 1999 or 2000 for item assigning applicable percentage of 105 for 1998, 1999, or 2000. 1997—Subsec. (d)(1)(C)(i). Pub. L. 105–34, § 1091(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “If the adjusted gross income shown on the return of the individual for the preceding taxable year exceeds $150,000, clause (ii) of subparagraph (B) shall be applied by substituting ‘110 percent’ for ‘100 percent’.” Subsec. (e)(1). Pub. L. 105–34, § 1202(a), substituted “$1,000” for “$500”. 1994—Subsec. (d)(2)(D). Pub. L. 103–465 added subpar. (D). 1993—Subsec. (d)(1)(C) to (F). Pub. L. 103–66, § 13214(a), added subpar. (C) and struck out former subpars. (C) to (F) which related to limitation on use of preceding year’s tax, modified adjusted gross income for current year, qualified pass-thru item, and other definitions and special rules, respectively. Subsec. (j)(3)(A). Pub. L. 103–66, § 13214(b)(1), struck out before period at end “and subsection (d)(1)(C)(iii) shall not apply”. Subsec. (l)(4). Pub. L. 103–66, § 13214(b)(2), substituted “subsection (d)(2)(B)(i)” for “paragraphs (1)(C)(iv) and (2)(B)(i) of subsection (d)”. 1991—Subsec. (d)(1)(C) to (F). Pub. L. 102–164, § 403(a), added subpars. (C) to (F). Subsec. (i)(1)(C). Pub. L. 102–164, § 403(b)(1), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “the amount of such installment shall be equal to the required annual payment (determined under subsection (d)(1)(B) by substituting ‘66⅔ percent’ for ‘90 percent’, and”. Subsec. (j)(3)(A). Pub. L. 102–164, § 403(b)(2), inserted before period at end “and subsection (d)(1)(C)(iii) shall not apply”. Subsec. (l)(4). Pub. L. 102–164, § 403(b)(3), substituted “paragraphs (l)(C)(iv) and (2)(B)(i) of subsection (d)” for “subsection (d)(2)(B)(i)”. 1989—Subsec. (l)(1). Pub. L. 101–239, § 7811(j)(5), substituted “this section shall” for “this subsection shall”. Subsec. (l)(2)(B)(ii). Pub. L. 101–239, § 7811(j)(6), inserted before period at end “(or, if no will is admitted to probate, which is the trust primarily responsible for paying debts, taxes, and expenses of administration)”. 1988—Subsec. (f)(1). Pub. L. 100–647, § 4005(g)(5), inserted “(other than any increase in such tax by reason of section 143(m))” after “chapter 1”. Subsec. (f)(3). Pub. L. 100–418 amended par. (3) generally. Prior to amendment par. (3) read as follows: “the sum of— “(A) the credits against tax allowed by part IV of subchapter A of chapter 1, other than the credit against tax provided by section 31 (relating to tax withheld on wages), plus “(B) to the extent allowed under

prescribed by the Secretary, any overpayment of the tax imposed by section 4986 (determined without regard to section 4995(a)(4)(B)).” Subsec. (l). Pub. L. 100–647, § 1014(d)(2), substituted “Estates and trusts” for “Trusts and certain estates” in heading and amended text generally. Prior to amendment, text read as follows: “This section shall apply to— “(1) any trust, and “(2) any estate with respect to any taxable year ending 2 or more years after the date of the death of the decedent’s death.” Pub. L. 100–647, § 1014(d)(1), made clarifying amendment to directory language of Pub. L. 99–514, § 1404(a), to reflect prior redesignation of subsec. (k) as (l) by section 1841 of Pub. L. 99–514, see 1986 Amendment note below. 1986—Subsec. (a)(1). Pub. L. 99–514, § 1511(c)(14), substituted “the underpayment rate established under section 6621” for “the applicable annual rate established under section 6621”. Subsec. (d)(1)(B)(i). Pub. L. 99–514, § 1541(a), substituted “90 percent” for “80 percent” in two places. Subsec. (d)(2)(C)(ii). Pub. L. 99–514, § 1541(b)(1), in table of applicable percentages increased applicable percentages from “20” to “22.5”, from “40” to “45”, from “60” to “67.5”, and from “80” to “90”, respectively. Subsec. (i)(1)(C). Pub. L. 99–514, § 1541(b)(2), substituted “90 percent” for “80 percent”. Subsec. (j). Pub. L. 99–514, § 1841, added subsec. (j). Former subsec. (j) redesignated (k). Subsec. (j)(3)(B). Pub. L. 99–514, § 1541(b)(3), which directed the amendment of the table in subpar. (B) by substituting “45” for “40”, “65.5” for “60”, and “90” for “80”, could not be executed because the higher figures appear in the text as enacted by section 1841 of Pub. L. 99–514. Subsec. (k). Pub. L. 99–514, § 1841, redesignated former subsec. (j) as (k). Former subsec. (k) redesignated (l). Subsec. (l). Pub. L. 99–514, § 1404(a), as amended by Pub. L. 100–647, § 1014(d)(1), amended subsec. (l) generally. Prior to amendment, subsec. (l) read as follows: “This section shall not apply to any estate or trust.” Pub. L. 99–514, § 1841, redesignated subsec. (k) as (l). Former subsec. (l) redesignated (m). Subsec. (m). Pub. L. 99–514, § 1841, redesignated former subsec. (l) as (m). 1984—Subsec. (a). Pub. L. 98–369 amended subsec. (a) generally, setting out the exception provision as initial phrase, previously set out as second phrase, substituting “subsection (d)” for “this section”; and substituting “determined by applying—” and provisions designated cls. (1) to (3) for provisions reading “determined at an annual rate established under section 6621 upon the amount of the underpayment (determined under subsection (b)) for the period of the underpayment (determined under subsection (c)))”. Subsec. (b). Pub. L. 98–369 amended subsec. (b) generally, substituting provisions relating to amount and period of underpayment for provisions relating only to amount of underpayment. Subsec. (c). Pub. L. 98–369 amended subsec. (c) generally, substituting provisions relating to number of required installments and due dates for provisions respecting period of underpayment. See subsec. (b)(2) of this section. Subsec. (d). Pub. L. 98–369 amended subsec. (d) generally, substituting provisions relating to amount of required installments for provisions designated “Exception” and describing conditions for nonimposition of an addition to the tax with respect to any underpayment of any installment. Subsec. (e). Pub. L. 98–369 amended subsec. (e) generally, substituting provisions relating to exceptions for provisions relating to application of section in case of tax withheld on wages. See subsec. (g) of this section. Subsec. (f). Pub. L. 98–369 amended subsec. (f) generally, substituting provisions relating to tax computed after application of credits against tax for provisions relating to exception where tax is small amount. See subsec. (e)(1) of this section. Subsec. (g). Pub. L. 98–369 amended subsec. (g) generally, substituting provisions relating to application of section in case of tax withheld on wages for provisions relating to tax computed after application of credits against tax. See subsec. (f) of this section. Subsec. (h). Pub. L. 98–369 amended subsec. (h) generally, substituting provisions relating to special rule for returns filed on or before January 31 for provisions relating to exception for no tax liability for preceding taxable year. See subsec. (e)(2) of this section. Subsec. (i). Pub. L. 98–369 amended subsec. (i) generally, substituting provisions relating to special rules for farmers and fishermen for provisions relating to short taxable year. See subsec. (j)(2) of this section. Subsecs. (j) to (l). Pub. L. 98–369, in amending section generally, added subsecs. (j) to (l). 1983—Subsec. (e)(1). Pub. L. 98–67 repealed

made by Pub. L. 97–248. See 1982 Amendment note below. Subsec. (f)(1). Pub. L. 97–448, § 107(c)(1), inserted “, reduced by the credit allowable under section 31,” before “is less than”. Subsec. (g)(3)(B). Pub. L. 97–448, § 201(j)(3), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “to the extent allowed under

made by such subtitle A) had not been enacted. Subsecs. (h), (i). Pub. L. 97–248, § 328(a)(1), added subsec. (h) and redesignated former subsec. (h) as (i). 1981—Subsec. (f). Pub. L. 97–34, § 725(b), added subsec. (f). Former subsec. (f) redesignated (g). Subsec. (f)(3). Pub. L. 97–34, § 601(a)(6)(A), inserted “the sum of—” after “(3)”, designated former par. (3) as subpar. (A), and added subpar. (B). Subsecs. (g), (h). Pub. L. 97–34, §§ 601(a)(6)(A), 725(b), (c)(5), redesignated former subsec. (f) as (g), inserted reference to subsec. (f) in introductory text, and “the sum of—” after “(3)”, designated former par. (3) as subpar. (A), and added subpar. (B). Former subsec. (g) redesignated (h). 1978—Subsec. (f)(1). Pub. L. 95–600 substituted “section 55 or 56” for “section 56”. 1977—Subsec. (d)(2)(A). Pub. L. 95–30 substituted provisions directing that the placement of taxable income on an annualized basis be accomplished under

prescribed by the Secretary for provisions which had spelled out in detail the formula under which taxable income would be placed on an annualized basis. 1976—Subsec. (g). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (h). Pub. L. 94–455, § 1906(a)(35), struck out subsec. (h) which provided that this section shall apply to taxable years beginning after Dec. 31, 1954 and that section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before Jan. 1, 1955. 1975—Subsec. (a). Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”. 1973—Subsec. (d)(2)(B)(ii). Pub. L. 93–233, § 5(b)(7), effective with respect to taxable years beginning after 1973, substituted “$13,200” for “$12,600”. Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as an

of 1973

note under section 409 of Title 42, The Public Health and Welfare), amended section 203(b)(7)(C) of Pub. L. 92–336 (set out as 1973 Amendment note below), substituting “$13,200” for “$12,600”. See, also, 1973 Amendment note below. Pub. L. 93–66, § 203(b)(7), effective with respect to taxable years beginning after 1973, substituted “$12,600” for “$12,000”. Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, set out as an

of 1973

note under section 409 of Title 42, The Public Health and Welfare), amended section 203(b)(7)(C) of Pub. L. 92–336 (set out as 1972 Amendment note below, substituting “$12,600” for “$12,000”. See, also, such 1972 Amendment note below. 1972—Subsec. (d)(2)(B)(ii). Pub. L. 92–336, § 203(b)(7)(A) substituted “$10,800” for “$9,000”. Pub. L. 92–336, § 203(b)(7)(B), effective with respect to taxable years beginning after 1973, substituted “$12,000” for “$10,800”. Pub. L. 92–336, § 203(b)(7)(C), effective with respect to taxable years beginning after 1974, substituted “(I) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which the taxable year begins, over (II)” for “$12,000 over”. 1971—Subsec. (d)(2)(B)(ii). Pub. L. 92–5 substituted “$9,000” for “$6,600”. 1969—Subsec. (f)(1). Pub. L. 91–172 inserted “(other than by section 56)” after “chapter 1”. 1966—Subsec. (a). Pub. L. 89–368, § 102(b)(1), inserted “and the tax under chapter 2” after “chapter 1”. Subsec. (b). Pub. L. 89–368, § 103(a), substituted “80 percent” for “70 percent” whenever appearing. Subsec. (d). Pub. L. 89–368, §§ 102(b)(2), 103(a), inserted requirement that, for purposes of applying the annualization exception, the tax on adjusted self-employment income be included in determining if the net earnings from self-employment for the taxable year equal or exceed $400, inserted definition of “adjusted self-employment income”, inserted a requirement that, for purposes of determining the applicability of the 90 percent exception, the tax on actual self-employment income be included, and substituted “80 percent” for “70 percent” wherever appearing. Subsec. (f). Pub. L. 89–368, § 102(b)(3), inserted tax imposed by chapter 2 to definition of “tax”. 1962—Subsecs. (b), (d)(1)(C). Pub. L. 87–682 inserted “or fishing” after “from farming” wherever appearing.

of 2010 AmendmentAmendment by section 1402(a)(2) of Pub. L. 111–152 applicable to taxable years beginning after Dec. 31, 2012, see section 1402(a)(4) of Pub. L. 111–152, set out as an

note under section 1411 of this title. Amendment by section 1402(b)(2) of Pub. L. 111–152 applicable with respect to remuneration received, and taxable years beginning after, Dec. 31, 2012, see section 1402(b)(3) of Pub. L. 111–152, set out as a note under section 1401 of this title.

of 1999 Amendment Pub. L. 106–170, title V, § 531(b), Dec. 17, 1999, 113 Stat. 1928, provided that: “The amendment made by this section [amending this section] shall apply with respect to any installment payment for taxable years beginning after December 31, 1999.”

of 1998 Amendment Pub. L. 105–277, div. J, title II, § 2003(b), Oct. 21, 1998, 112 Stat. 2681–902, provided that: “The amendment made by this section [amending this section] shall apply with respect to any installment payment for taxable years beginning after December 31, 1999.”

of 1997 Amendment Pub. L. 105–34, title X, § 1091(b), Aug. 5, 1997, 111 Stat. 962, provided that: “The amendment made by this section [amending this section] shall apply with respect to any installment payment for taxable years beginning after December 31, 1997.” Pub. L. 105–34, title XII, § 1202(b), Aug. 5, 1997, 111 Stat. 994, provided that: “The

made by this section [amending this section] shall apply to taxable years beginning after December 31, 1997.”

of 1994 Amendment Pub. L. 103–465, title VII, § 711(c), Dec. 8, 1994, 108 Stat. 4999, provided that: “The

made by this section [amending this section and section 6655 of this title] shall apply for purposes of determining underpayments of estimated tax for taxable years beginning after December 31, 1994.”

of 1993 Amendment Pub. L. 103–66, title XIII, § 13214(c), Aug. 10, 1993, 107 Stat. 475, provided that: “The

made by this section [amending this section] shall apply to taxable years beginning after December 31, 1993.”

of 1991 Amendment Pub. L. 102–164, title IV, § 403(c), Nov. 15, 1991, 105 Stat. 1064, provided that: “The

made by this section [amending this section] shall apply to taxable years beginning after December 31, 1991.”

of 1989 AmendmentAmendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.

of 1988

Amendment by section 1014(d)(1), (2) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. Amendment by section 4005(g)(5) of Pub. L. 100–647 applicable to financing provided, and mortgage credit certificates issued, after Dec. 31, 1990, with certain exceptions, see section 4005(h)(3) of Pub. L. 100–647, set out as a note under section 143 of this title. Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.

of 1986

Pub. L. 100–203, title X, § 10303(a), Dec. 22, 1987, 101 Stat. 1330–430, provided that: “Notwithstanding section 1541(c) of the Tax Reform Act of 1986 [section 1541(c) of Pub. L. 99–514, set out below], the

made by section 1541 of such Act [amending this section] shall apply only to taxable years beginning after December 31, 1987.” Amendment by section 1404(a) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1404(d) of Pub. L. 99–514, set out as a note under section 643 of this title. Amendment by section 1511(c)(14) of Pub. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Pub. L. 99–514, set out as a note under section 47 of this title. Pub. L. 99–514, title XV, § 1541(c), Oct. 22, 1986, 100 Stat. 2751, provided that: “The

made by this section [amending this section] shall apply to taxable years beginning after December 31, 1986.” [See section 10303(a) of Pub. L. 100–203, set out above.] Amendment by section 1841 of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.

of 1984 Amendment Pub. L. 98–369, div. A, title IV, § 414(a), July 18, 1984, 98 Stat. 793, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “(1) In general.—The

made by section 411 and 412 [amending this section and section 871, 1403, 6012, 6020, 6201, 6362, 6601, 6651, 7203, 7216, and 7701 of this title and repealing section 6015, 6073, and 6153 of this title] shall apply with respect to taxable years beginning after December 31, 1984. “(2) Waiver authority.—The provisions of paragraph (3) of section 6654(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by section 411) shall also apply with respect to underpayments for taxable years beginning in 1984.”

of 1983 AmendmentAmendment by section 106(a)(4)(C) of Pub. L. 97–448 effective Jan. 1, 1982, see section 106(a)(4)(E)(ii) of Pub. L. 97–448, set out as an

note under section 6430 of this title. Amendment by title I of Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title. Amendment by title II of Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Crude Oil Windfall Profit Tax Act of 1980, Pub. L. 96–223, to which such amendment relates, see section 203(a), (b) of Pub. L. 97–448, set out as a note under section 6652 of this title.

of 1982 AmendmentAmendment by section 201(d)(7) of Pub. L. 97–248 applicable to taxable years beginning after Dec. 31, 1982, see section 201(e)(1) of Pub. L. 97–248, set out as a note under section 5 of this title. Pub. L. 97–248, title III, § 328(c), Sept. 3, 1982, 96 Stat. 618, provided that: “The

made by this section [amending this section and section 6015, 6073, and 6153 of this title] shall apply to taxable years beginning after December 31, 1982.”

of 1981 Amendment Pub. L. 97–34, title VI, § 601(c)(1), (2), Aug. 13, 1981, 95 Stat. 337, provided that: “(1) Except as provided in paragraph (2), subsection (a) [amending this section and section 6429 and 6655 of this title] shall take effect on January 1, 1981. “(2) The

made by paragraph (6) of subsection (a) [amending this section and section 6655 of this title] shall take effect on January 1, 1980.” Amendment by section 725(b), (c)(5) of Pub. L. 97–34 applicable to estimated tax for taxable years beginning after Dec. 31, 1980, see section 725(d) of Pub. L. 97–34, set out as a note under section 871 of this title.

of 1978 AmendmentAmendment by Pub. L. 95–600 applicable to taxable years beginning after Dec. 31, 1978, see section 421(g) of Pub. L. 95–600, set out as a note under section 5 of this title.

of 1977 AmendmentAmendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.

of 1976 AmendmentAmendment by Pub. L. 94–455 effective first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

of 1975 AmendmentAmendment by Pub. L. 93–625 effective July 1, 1975, and applicable to amounts outstanding on such date or arising thereafter, see section 7(e) of Pub. L. 93–625, set out as an

note under section 6621 of this title.

of 1973

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare. Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42.

of 1972 AmendmentAmendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42, The Public Health and Welfare.

of 1971 AmendmentAmendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare.

of 1969 AmendmentAmendment by Pub. L. 91–172 applicable to taxable years ending after Dec. 31, 1969, see section 301(c) of Pub. L. 91–172, set out as a note under section 5 of this title.

of 1966 Amendment Pub. L. 89–368, title I, § 102(d), Mar. 15, 1966, 80 Stat. 64, provided that: “The

made by subsections (a) amending section 6015 of this title], (b) [amending this section and section 1403, 6211, and 7701 of this title], and (c) [amending section 1402 of this title] shall apply with respect to taxable years beginning after December 31, 1966.” Pub. L. 89–368, title I, § 103(b), Mar. 15, 1966, 80 Stat. 64, provided that: “The

made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1966.”

of 1962 Amendment Pub. L. 87–682, § 2, Sept. 25, 1962, 76 Stat. 575, provided that: “The

made by the first section of this Act [amending this section and section 6015, 6073, and 6153 of this title] shall apply only with respect to taxable years beginning after December 31, 1962.”

note under section 420 of this title. Waiver of Estimated Penalties for 1988 Underpayments Attributable to Technical and Miscellaneous Revenue Act of 1988No addition to tax to be made under this section for any period before Apr. 16, 1989, with respect to any underpayment to the extent that such underpayment was created or increased by any provision of title I (§§ 1001–1019) or II (§§ 2001–2006) of Pub. L. 100–647, see section 1019(b) of Pub. L. 100–647, set out as an

of 1988 Amendment note under section 1 of this title. Plan

Not Required Until January 1, 1989For provisions directing that if any

made by Pub. L. 91–172, such amount shall be paid ratably on each of the remaining installment dates for the taxable year beginning with the first installment date on or after Dec. 30, 1969; as to any declaration or payment of estimates tax before the first installment date, this section, and section 6015, 6154, and 6655 of this title shall be applied without regard to

made by Pub. L. 91–172, see section 946(b) of Pub. L. 91–172, set out as a note under section 6153 of this title. Tax Surcharge Extension; Declarations of Estimated TaxRequirement of making a declaration or amended declaration or amended declaration of estimated tax or of payment of any amount or additional amount of estimated tax by reason of amendment of section 51(a)(1)(A), (B), (2)(A) and 963(b) of this title as calling for payment of such amount or additional amount ratably on or before each of remaining installment dates for taxable year beginning with first installment date on or after the 30th day after Aug. 7, 1969; application of this section without regard to such amendment with respect to any declaration or payment of estimated tax before such first installment date; and definition of “installment date”, see Pub. L. 91–53, § 5(c), Aug. 7, 1969, 83 Stat. 95.