26 USC § 6315 - Payments of estimated income tax

---
identifier: "/us/usc/t26/s6315"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6315 - Payments of estimated income tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6315"
section_name: "Payments of estimated income tax"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "B"
subchapter_name: "Receipt of Payment"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 778.)"
---


# § 6315. Payments of estimated income tax

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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 778.)