---
kind: "section"
citation: "26 U.S.C. § 6315"
title: "26"
title_heading: "Internal Revenue Code"
number: "6315"
heading: "Payments of estimated income tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6315"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 64 — Collection"
  - "Subchapter B — Receipt of Payment"
---

# §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](/usc/26/7701.md?p=a-23).


## Source credit

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