26 CFR § 1.6302-4
Voluntary payments by electronic funds transfer
June 25, 2020
(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]
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