# 26 U.S.C. § 6151: Time and place for paying tax shown on returns Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6151(a)(1). ## § 6151(a) General rule Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return). ## § 6151(b) Exceptions **§ 6151(b)(1) Income tax not computed by taxpayer.** If the taxpayer elects under section 6014 not to show the tax on the return, the amount determined by the Secretary as payable shall be paid within 30 days after the mailing by the Secretary to the taxpayer of a notice stating such amount and making demand therefor. **§ 6151(b)(2) Use of government depositaries.** For authority of the Secretary to require payments to Government depositaries, see section 6302(c). ## § 6151(c) Date fixed for payment of tax In any case in which a tax is required to be paid on or before a certain date, or within a certain period, any reference in this title to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax). ## Regulations - [Treas. Reg. § 1.6151-1](/26/reg/1.6151-1.md): Time and place for paying tax shown on returns. (interprets § 6151) - [Treas. Reg. § 20.6151-1](/26/reg/20.6151-1.md): Time and place for paying tax shown on the return. (interprets § 6151) - [Treas. Reg. § 25.6151-1](/26/reg/25.6151-1.md): Time and place for paying tax shown on return. (interprets § 6151) - [Treas. Reg. § 28.6151-1](/26/reg/28.6151-1.md): Time and place for paying tax shown on returns. (interprets § 6151) - [Treas. Reg. § 31.6151-1](/26/reg/31.6151-1.md): Time for paying tax. (interprets § 6151) - [Treas. Reg. § 40.6151(a)-1](/26/reg/40.6151(a)-1.md): Time and place for paying tax shown on return. (interprets § 6151(a)) - [Treas. Reg. § 41.6151(a)-1](/26/reg/41.6151(a)-1.md): Time and place for paying tax. (interprets § 6151(a)) - [Treas. Reg. § 44.6151-1](/26/reg/44.6151-1.md): Time and place for paying taxes. (interprets § 6151) - [Treas. Reg. § 53.6151-1](/26/reg/53.6151-1.md): Time and place for paying tax shown on returns. (interprets § 6151) - [Treas. Reg. § 54.6151-1](/26/reg/54.6151-1.md): Time and place for paying of tax shown on returns. (interprets § 6151) - [Treas. Reg. § 55.6151-1](/26/reg/55.6151-1.md): Time and place for paying of tax shown on returns. (interprets § 6151) - [Treas. Reg. § 58.6151-1](/26/reg/58.6151-1.md): Time and place for paying of tax shown on returns. (interprets § 6151) - [Treas. Reg. § 156.6151-1](/26/reg/156.6151-1.md): Time and place for paying of tax shown on returns. (interprets § 6151) - [Treas. Reg. § 157.6151-1](/26/reg/157.6151-1.md): Time and place for paying of tax shown on returns. (interprets § 6151) - [Treas. Reg. § 301.6151-1](/26/reg/301.6151-1.md): Time and place for paying tax shown on returns. (interprets § 6151) ## Forms named in the regulations - [Form 1040A](https://www.irs.gov/pub/irs-pdf/f1040a.pdf) - [Form 8928](https://www.irs.gov/pub/irs-pdf/f8928.pdf) ## Final rules - [90 FR 3376](https://www.federalregister.gov/documents/2025/01/14/2025-00284/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from) (2025): Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates - [89 FR 55045](https://www.federalregister.gov/documents/2024/07/03/2024-14426/excise-tax-on-repurchase-of-corporate-stock-procedure-and-administration) (2024): Excise Tax on Repurchase of Corporate Stock-Procedure and Administration - [79 FR 64313](https://www.federalregister.gov/documents/2014/10/29/2014-25558/highway-use-tax-sold-vehicles-and-electronic-filing-taxable-period-beginning-july-1-2011) (2014): Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011 - [76 FR 43121](https://www.federalregister.gov/documents/2011/07/20/2011-18244/highway-use-tax-filing-and-payment-for-taxable-period-beginning-july-1-2011) (2011): Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011 - [74 FR 45994](https://www.federalregister.gov/documents/2009/09/08/E9-21225/employer-comparable-contributions-to-health-savings-accounts-under-section-4980g-and-requirement-of) (2009): Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G - [73 FR 23069](https://www.federalregister.gov/documents/2008/04/29/E8-9356/special-rules-to-reduce-section-1446-withholding) (2008): Special Rules To Reduce Section 1446 Withholding - [69 FR 41192](https://www.federalregister.gov/documents/2004/07/08/04-15124/excise-tax-relating-to-structured-settlement-factoring-transactions) (2004): Excise Tax Relating to Structured Settlement Factoring Transactions - [66 FR 41775](https://www.federalregister.gov/documents/2001/08/09/01-19927/deposits-of-excise-taxes) (2001): Deposits of Excise Taxes - [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax ## Leading cases - [Pan American Van Lines v. United States, 607 F.2d 1299 (9th Cir. 1979)](https://www.courtlistener.com/opinion/370996/pan-american-van-lines-v-united-states/) - [In re I. J. Knight Realty Corp., 501 F.2d 62 (3rd Cir. 1974)](https://www.courtlistener.com/opinion/320973/in-the-matter-of-i-j-knight-realty-corp-bankrupt-appeal-of-united/) - [Crocker v. Commissioner, 92 T.C. 899 (1989)](https://www.courtlistener.com/opinion/4706941/crocker-v-commissioner/) ## Connections Cites: § 6014 Income tax return—tax not computed by taxpayer; § 6302 Mode or time of collection Cited by: § 6161 Extension of time for paying tax; § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business; § 6324A Special lien for estate tax deferred under section 6166 Derived from: 1939 § 51(f); 1939 § 56(a); 1939 § 56(i); 1939 § 143(c); 1939 § 143(h); 1939 § 144; 1939 § 218(a); 1939 § 236(a); 1939 § 322(b)(4); 1939 § 322(e); 1939 § 822(a)(1); 1939 § 1008(a); 1939 § 1253; 1939 § 1530(b); 1939 § 1715(b), (c); 1939 § 1853(a), (b); 1939 § 1902(a)(3), (b); 1939 § 2403(b); 1939 § 2451(a); 1939 § 2451(b); 1939 § 2472; 1939 § 2702; 1939 § 3220; 1939 § 3230; 1939 § 3271(b); 1939 § 3272(a); 1939 § 3448(a); 1939 § 3448(b); 1939 § 3461; 1939 § 3467; 1939 § 3469(d); 1939 § 3470; 1939 § 3475(c); 1939 § 3491 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 757 - 1966-11-02: [Pub. L. 89-713](/26/act/89-713.md), 80 Stat. 1108 - 1976-10-02: [Pub. L. 94-452](/26/act/94-452.md), 90 Stat. 1514 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834