[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 410-411]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6074-1  Time and place for filing declarations of estimated 
income tax by corporations.

    (a) Taxable years beginning on or before December 31, 1963. For 
taxable years ending on or after December 31, 1955, and beginning on or 
before December 31, 1963, declarations of estimated tax

[[Page 411]]

for the taxable year shall be filed on or before the 15th day of the 9th 
month of such year by every corporation whose then anticipated income 
tax liability under section 11 or 1201(a), or subchapter L, chapter 1 of 
the Code, for the year meets the requirements of section 6016(a). If, 
however, the requirements necessitating the filing of a declaration are 
first met after the last day of the 8th month and before the first day 
of the 12th month of the taxable year the declaration shall be filed on 
or before the 15th day of the 12th month of the taxable year. If, 
however, the requirements of section 6016(a) are not met before the 
first day of the 12th month of the taxable year, no declaration need be 
filed for such year.
    (b) Taxable years beginning after December 31, 1963. A declaration 
of estimated tax for a taxable year beginning after December 31, 1963, 
required of a corporation by section 6016 shall be filed as follows:

------------------------------------------------------------------------
  If the requirements of section 6016 are     The declaration shall be
                first met--                     filed on or before--
------------------------------------------------------------------------
before the 1st day of the 4th month of the  the 15th day of the 4th
 taxable year.                               month of the taxable year
after the last day of the 3d month and      the 15th day of the 67th
 before the 1st day of the 6th month of      month of the taxable year
 the taxable year.
after the last day of the 5th month and     the 15th day of the 9th
 before the 1st day of the 9th month of      month of the taxable year
 the taxable year.
after the last day of the 8th month and     the 15th day of the 12th
 before the 1st day of the 12th month of     month of the taxable year
 the taxable year.
------------------------------------------------------------------------

    (c) Place for filing declaration. Except as provided in paragraph 
(b) of Sec.  301.6091-1 (relating to hand-carried documents), the 
declaration of estimated tax shall be filed at the place prescribed by 
the instructions applicable to such declaration. For example, if the 
instructions applicable to a declaration provide that the declaration of 
a corporation located in North Carolina be filed with the Director, 
Internal Revenue Service Center, Chamblee, Ga., such declaration shall 
be filed with the service center.
    (d) Amendment of declaration--(1) Taxable years beginning on or 
before December 31, 1963. A declaration of estimated tax for a taxable 
year beginning on or before December 31, 1963, which is filed by a 
corporation prior to the 15th day of the 12th month of the taxable year 
may be amended in the manner prescribed in Sec.  1.6016-3, at any time 
on or before such 15th day. An amended declaration shall be filed with 
the internal revenue officer with whom the original declaration was 
filed.
    (2) Taxable years beginning after December 31, 1963. In any case 
where a declaration of estimated tax for a taxable year beginning after 
December 31, 1963, has been filed, an amended declaration of estimated 
tax may be filed during any interval between installment dates 
prescribed for the taxable year. However, no amended declaration may be 
filed until after the installment date on or before which the original 
declaration was filed and only one amended declaration may be filed 
during each interval between installment dates. See Sec.  1.6016-3 for 
the manner of making an amended declaration. Except as provided in 
paragraph (b) of Sec.  301.6091-1 (relating to hand-carried documents), 
an amended declaration shall be filed with the internal revenue officer 
with whom the original declaration was filed.

[T.D. 6768, 29 FR 14922, Nov. 4, 1964, as amended by T.D. 6950, 33 FR 
5355, Apr. 4, 1968]