# Treas. Reg. § 1.6302-4: Voluntary payments by electronic funds transfer.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6302-4>. Interprets 26 U.S.C. § 6302.

(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. 9507, 75 FR 75900, Dec. 7, 2010]