Title 26, Internal Revenue CodeRelease 119-102
§6315 Payments of Estimated Income Tax
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment › § 6315
Summary
Estimated tax payments count toward that year's income tax imposed under subtitle A.
Full Legal Text
Title 26, §6315
Internal Revenue Code, Source: USLM XML via OLRC
Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by subtitle A for the taxable year.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6315
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102