[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 118-119]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6015(e)-1  Amendment of declaration.

    In the making of a declaration of estimated tax, the taxpayer is 
required to take into account the then existing facts and circumstances 
as well as those reasonably to be anticipated relating to prospective 
gross income, allowable deductions, and estimated credits for the 
taxable year. Amended or revised declarations may be made in any case in 
which the taxpayer estimates that his gross income, deductions, or 
credits will differ from the gross income, deductions, or credits 
reflected in the previous declaration. An amended declaration may also 
be made based upon a change in the number of exemptions to which the 
taxpayer may be entitled for the then current taxable year. However, 
only one amended declaration may be filed during any interval between 
installment dates. See paragraph (d) of Sec.  1.6073-1. An amended 
declaration may be filed jointly by husband and wife even though 
separate declarations have previously been filed. An amended declaration 
may be made on either Form 1040-ES (marked ``Amended''). See, however, 
paragraph (c) of Sec.  1.6015(d)-1 for procedure to be

[[Page 119]]

followed if the prescribed form is not available.

[T.D. 7427, 41 FR 34028, Aug. 12, 1976]