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Sec. 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. 8723, 62 FR 37490-37494, July 14, 1997. Revised by T.D. 8828, 64 FR 37676, July 13, 1999. Revised again by T.D. 9507, 75 FR 75897-75904, Dec. 7, 2010.]

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