26 CFR § 1.6302-4 - Voluntary payments by electronic funds transfer.

---
identifier: "/us/cfr/t26/s1.6302-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.6302-4 - Voluntary payments by electronic funds transfer."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.6302-4"
section_name: "Voluntary payments by electronic funds transfer."
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"
---


# 1.6302-4 Voluntary payments by electronic funds transfer.

(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.

[T.D. 9507, 75 FR 75900, Dec. 7, 2010]