26 CFR 1.6302-4
§ 1.6302-4 Voluntary payments by electronic funds transfer.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.6302-4, § 1.6302-4 Voluntary payments by electronic funds transfer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112251
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Full text
(a) Electronic funds transfer. Any person may voluntarily remit by electronic funds transfer any payment of tax imposed by subtitle A of the Internal Revenue Code, including any payment of estimated tax. Such payment must be made in the manner set forth in published guidance, publications, forms and instructions.
(b) Effective/applicability date. This section applies to deposits and payments made after December 31, 2010.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.