---
type: "LegalText"
title: "26 U.S.C. § 6315"
description: "Payments of estimated income tax"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "64"
chapter_name: "COLLECTION"
section: "6315"
citation: "26 U.S.C. § 6315"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6315"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "08937e626190126181a025fb31eefec4fc99168a4efe08d785259eb2fbd2c0b6"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "9cce5f04108f621eb3a562f44304c6284f34c4f9c8b9bab4deb849c1982df75e"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 6315 - Payments of estimated income tax

## Text

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 778.)