Treasury Regulations (26 C.F.R.)
26 CFR § 1.6302-3
Deposit rules for estimated taxes of certain trusts.
# (a) Requirement.
A bank or other financial institution described in paragraph (b) of this section shall deposit all payments of estimated tax under section 6654(l) with respect to trusts for which such institution acts as a fiduciary by the date otherwise prescribed for paying such tax in the manner set forth in published guidance, publications, forms and instructions.
# (b) Banks and financial institutions subject to this requirement.
The requirement of paragraph (a) of this section applies to banks and other financial institutions described in sections 581 and 591 that have been designated as authorized Federal tax depositaries described in section 6302(c) and that act as fiduciaries for at least 200 trusts to which section 6654(l) applies that during the calendar year are required to make installment payments of estimated tax with respect to such trusts. For purposes of this section, a fiduciary is the person responsible for filing the tax returns and paying the taxes with respect to a trust.
# (c) Cross-references.
For the requirement to deposit estimated tax payments of taxable trusts by electronic funds transfer, see § 31.6302-1(h) of this chapter.
# (d) Effective/applicability date.
This section applies to deposits and payments made after December 31, 2010.
[T.D. 8192, 53 FR 12008, Apr. 12, 1988; T.D. 8192, 53 FR 13464, Apr. 25, 1988, as amended by T.D. 8723, 62 FR 37492, July 14, 1997; T.D. 8952, 66 FR 33831, June 26, 2001; T.D. 9507, 75 FR 75900, Dec. 7, 2010]
Source: view the official text
In this part (40 sections)
- 1.6109-2A · Furnishing identifying number of income tax return preparer.
- 1.6151-1 · Time and place for paying tax shown on returns.
- 1.6153-1 · Payment of estimated tax by individuals.
- 1.6153-2 · Fiscal years.
- 1.6153-3 · Short taxable years.
- 1.6153-4 · Extension of time for paying the estimated tax.
- 1.6161-1 · Extension of time for paying tax or deficiency.
- 1.6162-1 · Extension of time for payment of tax on gain attributable to…
- 1.6164-1 · Extensions of time for payment of taxes by corporations…
- 1.6164-2 · Amount of tax the time for payment of which may be extended.
- 1.6164-3 · Computation of the amount of reduction of the tax previously…
- 1.6164-4 · Payment of remainder of tax where extension relates to only…
- 1.6164-5 · Period of extension.
- 1.6164-6 · Revised statements.
- 1.6164-7 · Termination by district director.
- 1.6164-8 · Payments on termination.
- 1.6164-9 · Cross references.
- 1.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 1.6302-1 · Deposit rules for corporation income and estimated income…
- 1.6302-2 · Deposit rules for tax withheld on nonresident aliens and…
- 1.6302-3 · Deposit rules for estimated taxes of certain trusts.
- 1.6302-4 · Voluntary payments by electronic funds transfer.
- 1.6361-1 · Collection and administration of qualified State individual…
- 1.6411-1 · Tentative carryback adjustments.
- 1.6411-2 · Computation of tentative carryback adjustment.
- 1.6411-3 · Allowance of adjustments.
- 1.6411-4 · Consolidated groups.
- 1.6414-1 · Credit or refund of tax withheld on nonresident aliens and…
- 1.6417-0 · Table of Contents.
- 1.6417-1 · Elective payment election of applicable credits.
- 1.6417-2 · Rules for making elective payment elections.
- 1.6417-3 · Special rules for electing taxpayers.
- 1.6417-4 · Elective payment election for electing taxpayers that are…
- 1.6417-5 · Additional information and registration.
- 1.6417-6 · Special rules.
- 1.6418-0 · Table of contents.
- 1.6418-1 · Transfer of eligible credits.
- 1.6418-2 · Rules for making transfer elections.
- 1.6418-3 · Additional rules for partnerships and S corporations.
- 1.6418-4 · Additional information and registration.