Treas. Reg. § 301.6015-1 Declaration of estimated income tax by individuals.

eCFR as of 2026-10-19 · Interprets § 6015

For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015 (a)-1 through 1.6015 (j)-1 of this chapter (Income Tax Regulations).

[T.D. 7427, 41 FR 34033, Aug. 12, 1976]