26 CFR § 1.6164-4 - Payment of remainder of tax where extension relates to only part of the tax.

---
identifier: "/us/cfr/t26/s1.6164-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.6164-4 - Payment of remainder of tax where extension relates to only part of the tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.6164-4"
section_name: "Payment of remainder of tax where extension relates to only part of the tax."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.

(a) *Time for payment.* If an extension of time relates to only part of the tax, the time for payment of the remainder of the tax shall be considered to be the dates on which payments would have been required if such remainder had been the tax and the taxpayer had elected to pay the tax in installments as provided in section 6152(a).

(b) *Example.* The provisions of this section may be illustrated by the following example: