
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6654]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
        Subchapter A--Additions to the Tax and Additional Amounts
 
                       PART I--GENERAL PROVISIONS
 
Sec. 6654. Failure by individual to pay estimated income tax


(a) Addition to the tax

    Except as otherwise provided in this section, in the case of any 
underpayment of estimated tax by an individual, there shall be added to 
the tax under chapter 1 and the tax under chapter 2 for the taxable year 
an amount determined by applying--
        (1) the underpayment rate established under section 6621,
        (2) to the amount of the underpayment,
        (3) for the period of the underpayment.

(b) Amount of underpayment; period of underpayment

    For purposes of subsection (a)--

                             (1) Amount

        The amount of the underpayment shall be the excess of--
            (A) the required installment, over
            (B) the amount (if any) of the installment paid on or before 
        the due date for the installment.

                     (2) Period of underpayment

        The period of the underpayment shall run from the due date for 
    the installment to whichever of the following dates is the earlier--
            (A) the 15th day of the 4th month following the close of the 
        taxable year, or
            (B) with respect to any portion of the underpayment, the 
        date on which such portion is paid.

                   (3) Order of crediting payments

        For purposes of paragraph (2)(B), a payment of estimated tax 
    shall be credited against unpaid required installments in the order 
    in which such installments are required to be paid.

(c) Number of required installments; due dates

    For purposes of this section--

                    (1) Payable in 4 installments

        There shall be 4 required installments for each taxable year.

                (2) Time for payment of installments


      In the case of the following
         required installments:                The due date is:

      1st..........................  April 15
      2nd..........................  June 15
      3rd..........................  September 15
      4th..........................  January 15 of the following taxable
                                      year.


(d) Amount of required installments

    For purposes of this section--

                             (1) Amount

        (A) In general

            Except as provided in paragraph (2), the amount of any 
        required installment shall be 25 percent of the required annual 
        payment.

        (B) Required annual payment

            For purposes of subparagraph (A), the term ``required annual 
        payment'' means the lesser of--
                (i) 90 percent of the tax shown on the return for the 
            taxable year (or, if no return is filed, 90 percent of the 
            tax for such year), or
                (ii) 100 percent of the tax shown on the return of the 
            individual for the preceding taxable year.

        Clause (ii) shall not apply if the preceding taxable year was 
        not a taxable year of 12 months or if the individual did not 
        file a return for such preceding taxable year.

        (C) Limitation on use of preceding year's tax

            (i) In general

                If the adjusted gross income shown on the return of the 
            individual for the preceding taxable year beginning in any 
            calendar year exceeds $150,000, clause (ii) of subparagraph 
            (B) shall be applied by substituting the applicable 
            percentage for ``100 percent''. For purposes of the 
            preceding sentence, the applicable percentage shall be 
            determined in accordance with the following table:
                                                                     The
If the preceding taxable                                      applicable
  year begins in:                                         percentage is:
    1998................................                            105 
    1999................................                          108.6 
    2000................................                            110 
    2001................................                            112 
    2002 or thereafter..................                            110.

          This clause shall not apply in the case of a preceding taxable 
            year beginning in calendar year 1997.
            (ii) Separate returns

                In the case of a married individual (within the meaning 
            of section 7703) who files a separate return for the taxable 
            year for which the amount of the installment is being 
            determined, clause (i) shall be applied by substituting 
            ``$75,000'' for ``$150,000''.
            (iii) Special rule

                In the case of an estate or trust, adjusted gross income 
            shall be determined as provided in section 67(e).

       (2) Lower required installment where annualized income 
              installment is less than amount determined under 
                                paragraph (1)

        (A) In general

            In the case of any required installment, if the individual 
        establishes that the annualized income installment is less than 
        the amount determined under paragraph (1)--
                (i) the amount of such required installment shall be the 
            annualized income installment, and
                (ii) any reduction in a required installment resulting 
            from the application of this subparagraph shall be 
            recaptured by increasing the amount of the next required 
            installment determined under paragraph (1) by the amount of 
            such reduction (and by increasing subsequent required 
            installments to the extent that the reduction has not 
            previously been recaptured under this clause).

        (B) Determination of annualized income installment

            In the case of any required installment, the annualized 
        income installment is the excess (if any) of--
                (i) an amount equal to the applicable percentage of the 
            tax for the taxable year computed by placing on an 
            annualized basis the taxable income, alternative minimum 
            taxable income, and adjusted self-employment income for 
            months in the taxable year ending before the due date for 
            the installment, over
                (ii) the aggregate amount of any prior required 
            installments for the taxable year.

        (C) Special rules

            For purposes of this paragraph--
            (i) Annualization

                The taxable income, alternative minimum taxable income, 
            and adjusted self-employment income shall be placed on an 
            annualized basis under regulations prescribed by the 
            Secretary.
            (ii) Applicable percentage

  In the case of the following                            The applicable
    required installments:                                percentage is:
            1st.................................                   22.5 
            2nd.................................                     45 
            3rd.................................                   67.5 
            4th.................................                     90.
            (iii) Adjusted self-employment income

                The term ``adjusted self-employment income'' means self-
            employment income (as defined in section 1402(b)); except 
            that section 1402(b) shall be applied by placing wages 
            (within the meaning of section 1402(b)) for months in the 
            taxable year ending before the due date for the installment 
            on an annualized basis consistent with clause (i).

        (D) Treatment of subpart F and section 936 income

            (i) In general

                Any amounts required to be included in gross income 
            under section 936(h) or 951(a) (and credits properly 
            allocable thereto) shall be taken into account in computing 
            any annualized income installment under subparagraph (B) in 
            a manner similar to the manner under which partnership 
            income inclusions (and credits properly allocable thereto) 
            are taken into account.
            (ii) Prior year safe harbor

                If a taxpayer elects to have this clause apply to any 
            taxable year--
                    (I) clause (i) shall not apply, and
                    (II) for purposes of computing any annualized income 
                installment for such taxable year, the taxpayer shall be 
                treated as having received ratably during such taxable 
                year items of income and credit described in clause (i) 
                in an amount equal to the amount of such items shown on 
                the return of the taxpayer for the preceding taxable 
                year (the second preceding taxable year in the case of 
                the first and second required installments for such 
                taxable year).

(e) Exceptions

                    (1) Where tax is small amount

        No addition to tax shall be imposed under subsection (a) for any 
    taxable year if the tax shown on the return for such taxable year 
    (or, if no return is filed, the tax), reduced by the credit 
    allowable under section 31, is less than $1,000.

        (2) Where no tax liability for preceding taxable year

        No addition to tax shall be imposed under subsection (a) for any 
    taxable year if--
            (A) the preceding taxable year was a taxable year of 12 
        months,
            (B) the individual did not have any liability for tax for 
        the preceding taxable year, and
            (C) the individual was a citizen or resident of the United 
        States throughout the preceding taxable year.

                     (3) Waiver in certain cases

        (A) In general

            No addition to tax shall be imposed under subsection (a) 
        with respect to any underpayment to the extent the Secretary 
        determines that by reason of casualty, disaster, or other 
        unusual circumstances the imposition of such addition to tax 
        would be against equity and good conscience.

        (B) Newly retired or disabled individuals

            No addition to tax shall be imposed under subsection (a) 
        with respect to any underpayment if the Secretary determines 
        that--
                (i) the taxpayer--
                    (I) retired after having attained age 62, or
                    (II) became disabled,

          in the taxable year for which estimated payments were required 
            to be made or in the taxable year preceding such taxable 
            year, and
                (ii) such underpayment was due to reasonable cause and 
            not to willful neglect.

(f) Tax computed after application of credits against tax

    For purposes of this section, the term ``tax'' means--
        (1) the tax imposed by chapter 1 (other than any increase in 
    such tax by reason of section 143(m)), plus
        (2) the tax imposed by chapter 2, minus
        (3) the credits against tax provided by part IV of subchapter A 
    of chapter 1, other than the credit against tax provided by section 
    31 (relating to tax withheld on wages).

(g) Application of section in case of tax withheld on wages

                           (1) In general

        For purposes of applying this section, the amount of the credit 
    allowed under section 31 for the taxable year shall be deemed a 
    payment of estimated tax, and an equal part of such amount shall be 
    deemed paid on each due date for such taxable year, unless the 
    taxpayer establishes the dates on which all amounts were actually 
    withheld, in which case the amounts so withheld shall be deemed 
    payments of estimated tax on the dates on which such amounts were 
    actually withheld.

                      (2) Separate application

        The taxpayer may apply paragraph (1) separately with respect 
    to--
            (A) wage withholding, and
            (B) all other amounts withheld for which credit is allowed 
        under section 31.

(h) Special rule where return filed on or before January 31

    If, on or before January 31 of the following taxable year, the 
taxpayer files a return for the taxable year and pays in full the amount 
computed on the return as payable, then no addition to tax shall be 
imposed under subsection (a) with respect to any underpayment of the 4th 
required installment for the taxable year.

(i) Special rules for farmers and fishermen

    For purposes of this section--

                           (1) In general

        If an individual is a farmer or fisherman for any taxable year--
            (A) there shall be only 1 required installment for the 
        taxable year,
            (B) the due date for such installment shall be January 15 of 
        the following taxable year,
            (C) the amount of such installment shall be equal to the 
        required annual payment determined under subsection (d)(1)(B) by 
        substituting ``66\2/3\ percent'' for ``90 percent'' and without 
        regard to subparagraph (C) of subsection (d)(1), and
            (D) subsection (h) shall be applied--
                (i) by substituting ``March 1'' for ``January 31'', and
                (ii) by treating the required installment described in 
            subparagraph (A) of this paragraph as the 4th required 
            installment.

                   (2) Farmer or fisherman defined

        An individual is a farmer or fisherman for any taxable year if--
            (A) the individual's gross income from farming or fishing 
        (including oyster farming) for the taxable year is at least 
        66\2/3\ percent of the total gross income from all sources for 
        the taxable year, or
            (B) such individual's gross income from farming or fishing 
        (including oyster farming) shown on the return of the individual 
        for the preceding taxable year is at least 66\2/3\ percent of 
        the total gross income from all sources shown on such return.

(j) Special rules for nonresident aliens

    In the case of a nonresident alien described in section 6072(c):

                    (1) Payable in 3 installments

        There shall be 3 required installments for the taxable year.

                (2) Time for payment of installments

        The due dates for required installments under this subsection 
    shall be determined under the following table:


      In the case of the following
         required installments:                The due date is:

      1st..........................  June 15
      2nd..........................  September 15
      3rd..........................  January 15 of the following taxable
                                      year.


                 (3) Amount of required installments

        (A) First required installment

            In the case of the first required installment, subsection 
        (d) shall be applied by substituting ``50 percent'' for ``25 
        percent'' in subsection (d)(1)(A).

        (B) Determination of applicable percentage

            The applicable percentage for purposes of subsection (d)(2) 
        shall be determined under the following table:

  In the case of the following                            The applicable
    required installments:                                percentage is:
            1st.................................                     45 
            2nd.................................                   67.5 
            3rd.................................                     90.

(k) Fiscal years and short years

                          (1) Fiscal years

        In applying this section to a taxable year beginning on any date 
    other than January 1, there shall be substituted, for the months 
    specified in this section, the months which correspond thereto.

                       (2) Short taxable year

        This section shall be applied to taxable years of less than 12 
    months in accordance with regulations prescribed by the Secretary.

(l) Estates and trusts

                           (1) In general

        Except as otherwise provided in this subsection, this section 
    shall apply to any estate or trust.

            (2) Exception for estates and certain trusts

        With respect to any taxable year ending before the date 2 years 
    after the date of the decedent's death, this section shall not apply 
    to--
            (A) the estate of such decedent, or
            (B) any trust--
                (i) all of which was treated (under subpart E of part I 
            of subchapter J of chapter 1) as owned by the decedent, and
                (ii) to which the residue of the decedent's estate will 
            pass under his will (or, if no will is admitted to probate, 
            which is the trust primarily responsible for paying debts, 
            taxes, and expenses of administration).

     (3) Exception for charitable trusts and private foundations

        This section shall not apply to any trust which is subject to 
    the tax imposed by section 511 or which is a private foundation.

                 (4) Special rule for annualizations

        In the case of any estate or trust to which this section 
    applies, subsection (d)(2)(B)(i) shall be applied by substituting 
    ``ending before the date 1 month before the due date for the 
    installment'' for ``ending before the due date for the 
    installment''.

(m) Regulations

    The Secretary shall prescribe such regulations as may be necessary 
to carry out the purposes of this section.

(Aug. 16, 1954, ch. 736, 68A Stat. 823; Pub. L. 87-682, Sec. 1(a)(4), 
Sept. 25, 1962, 76 Stat. 575; Pub. L. 89-368, title I, Secs. 102(b)(1)-
(3), 103(a), Mar. 15, 1966, 80 Stat. 62-64; Pub. L. 91-172, title III, 
Sec. 301(b)(13), Dec. 30, 1969, 83 Stat. 586; Pub. L. 92-5, title II, 
Sec. 203(b)(7), Mar. 17, 1971, 85 Stat. 11; Pub. L. 92-336, title II, 
Sec. 203(b)(7), July 1, 1972, 86 Stat. 420; Pub. L. 93-66, title II, 
Sec. 203(b)(7), (d), July 9, 1973, 87 Stat. 153; Pub. L. 93-233, 
Sec. 5(b)(7), (d), Dec. 31, 1973, 87 Stat. 954; Pub. L. 93-625, 
Sec. 7(c), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(35), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834; Pub. L. 
95-30, title I, Sec. 102(b)(16), May 23, 1977, 91 Stat. 139; Pub. L. 95-
600, title IV, Sec. 421(e)(9), Nov. 6, 1978, 92 Stat. 2877; Pub. L. 97-
34, title VI, Sec. 601(a)(6)(A), title VII, Sec. 725(b), (c)(5), Aug. 
13, 1981, 95 Stat. 336, 346; Pub. L. 97-248, title II, Sec. 207(d)(7), 
formerly Sec. 207(c)(7), title III, Secs. 307(a)(14), 308(a), 328(a), 
Sept. 3, 1982, 96 Stat. 420, 590, 591, 618, renumbered Sec. 207(d)(7), 
Pub. L. 97-448, title III, Sec. 306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 
2400; Pub. L. 97-448, title I, Secs. 106(a)(4)(C), 107(c)(1), title II, 
Sec. 201(j)(3), Jan. 12, 1983, 96 Stat. 2390, 2391, 2396; Pub. L. 98-67, 
title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98-369, div. 
A, title IV, Sec. 411, July 18, 1984, 98 Stat. 788; Pub. L. 99-514, 
title XIV, Sec. 1404(a), title XV, Secs. 1511(c)(14), 1541(a), (b), 
title XVIII, Sec. 1841, Oct. 22, 1986, 100 Stat. 2713, 2745, 2751, 2852; 
Pub. L. 100-418, title I, Sec. 1941(b)(6)(A), Aug. 23, 1988, 102 Stat. 
1324; Pub. L. 100-647, title I, Sec. 1014(d)(1), (2), title IV, 
Sec. 4005(g)(5), Nov. 10, 1988, 102 Stat. 3560, 3651; Pub. L. 101-239, 
title VII, Sec. 7811(j)(5), (6), Dec. 19, 1989, 103 Stat. 2411, 2412; 
Pub. L. 102-164, title IV, Sec. 403(a), (b), Nov. 15, 1991, 105 Stat. 
1062, 1064; Pub. L. 103-66, title XIII, Sec. 13214(a), (b), Aug. 10, 
1993, 107 Stat. 475; Pub. L. 103-465, title VII, Sec. 711(b), Dec. 8, 
1994, 108 Stat. 4998; Pub. L. 105-34, title X, Sec. 1091(a), title XII, 
Sec. 1202(a), Aug. 5, 1997, 111 Stat. 962, 994; Pub. L. 105-277, div. J, 
title II, Sec. 2003(a), Oct. 21, 1998, 112 Stat. 2681-901; Pub. L. 106-
170, title V, Sec. 531(a), Dec. 17, 1999, 113 Stat. 1928.)


                               Amendments

    1999--Subsec. (d)(1)(C)(i). Pub. L. 106-170 in table substituted 
items assigning applicable percentages of 108.6 for 1999 and 110 for 
2000 for item assigning applicable percentage of 106 for 1999 or 2000.
    1998--Subsec. (d)(1)(C)(i). Pub. L. 105-277 in table substituted 
items assigning applicable percentages of 105 for 1998 and 106 for 1999 
or 2000 for item assigning applicable percentage of 105 for 1998, 1999, 
or 2000.
    1997--Subsec. (d)(1)(C)(i). Pub. L. 105-34, Sec. 1091(a), reenacted 
heading without change and amended text generally. Prior to amendment, 
text read as follows: ``If the adjusted gross income shown on the return 
of the individual for the preceding taxable year exceeds $150,000, 
clause (ii) of subparagraph (B) shall be applied by substituting `110 
percent' for `100 percent'.''
    Subsec. (e)(1). Pub. L. 105-34, Sec. 1202(a), substituted ``$1,000'' 
for ``$500''.
    1994--Subsec. (d)(2)(D). Pub. L. 103-465 added subpar. (D).
    1993--Subsec. (d)(1)(C) to (F). Pub. L. 103-66, Sec. 13214(a), added 
subpar. (C) and struck out former subpars. (C) to (F) which related to 
limitation on use of preceding year's tax, modified adjusted gross 
income for current year, qualified pass-thru item, and other definitions 
and special rules, respectively.
    Subsec. (j)(3)(A). Pub. L. 103-66, Sec. 13214(b)(1), struck out 
before period at end ``and subsection (d)(1)(C)(iii) shall not apply''.
    Subsec. (l)(4). Pub. L. 103-66, Sec. 13214(b)(2), substituted 
``subsection (d)(2)(B)(i)'' for ``paragraphs (1)(C)(iv) and (2)(B)(i) of 
subsection (d)''.
    1991--Subsec. (d)(1)(C) to (F). Pub. L. 102-164, Sec. 403(a), added 
subpars. (C) to (F).
    Subsec. (i)(1)(C). Pub. L. 102-164, Sec. 403(b)(1), amended subpar. 
(C) generally. Prior to amendment, subpar. (C) read as follows: ``the 
amount of such installment shall be equal to the required annual payment 
(determined under subsection (d)(1)(B) by substituting `66\2/3\ percent' 
for `90 percent', and''.
    Subsec. (j)(3)(A). Pub. L. 102-164, Sec. 403(b)(2), inserted before 
period at end ``and subsection (d)(1)(C)(iii) shall not apply''.
    Subsec. (l)(4). Pub. L. 102-164, Sec. 403(b)(3), substituted 
``paragraphs (l)(C)(iv) and (2)(B)(i) of subsection (d)'' for 
``subsection (d)(2)(B)(i)''.
    1989--Subsec. (l)(1). Pub. L. 101-239, Sec. 7811(j)(5), substituted 
``this section shall'' for ``this subsection shall''.
    Subsec. (l)(2)(B)(ii). Pub. L. 101-239, Sec. 7811(j)(6), inserted 
before period at end ``(or, if no will is admitted to probate, which is 
the trust primarily responsible for paying debts, taxes, and expenses of 
administration)''.
    1988--Subsec. (f)(1). Pub. L. 100-647, Sec. 4005(g)(5), inserted 
``(other than any increase in such tax by reason of section 143(m))'' 
after ``chapter 1''.
    Subsec. (f)(3). Pub. L. 100-418 amended par. (3) generally. Prior to 
amendment par. (3) read as follows: ``the sum of--
        ``(A) the credits against tax allowed by part IV of subchapter A 
    of chapter 1, other than the credit against tax provided by section 
    31 (relating to tax withheld on wages), plus
        ``(B) to the extent allowed under regulations prescribed by the 
    Secretary, any overpayment of the tax imposed by section 4986 
    (determined without regard to section 4995(a)(4)(B)).''
    Subsec. (l). Pub. L. 100-647, Sec. 1014(d)(2), substituted ``Estates 
and trusts'' for ``Trusts and certain estates'' in heading and amended 
text generally. Prior to amendment, text read as follows: ``This section 
shall apply to--
        ``(1) any trust, and
        ``(2) any estate with respect to any taxable year ending 2 or 
    more years after the date of the death of the decedent's death.''
    Pub. L. 100-647, Sec. 1014(d)(1), made clarifying amendment to 
directory language of Pub. L. 99-514, Sec. 1404(a), to reflect prior 
redesignation of subsec. (k) as (l) by section 1841 of Pub. L. 99-514, 
see 1986 Amendment note below.
    1986--Subsec. (a)(1). Pub. L. 99-514, Sec. 1511(c)(14), substituted 
``the underpayment rate established under section 6621'' for ``the 
applicable annual rate established under section 6621''.
    Subsec. (d)(1)(B)(i). Pub. L. 99-514, Sec. 1541(a), substituted ``90 
percent'' for ``80 percent'' in two places.
    Subsec. (d)(2)(C)(ii). Pub. L. 99-514, Sec. 1541(b)(1), in table of 
applicable percentages increased applicable percentages from ``20'' to 
``22.5'', from ``40'' to ``45'', from ``60'' to ``67.5'', and from 
``80'' to ``90'', respectively.
    Subsec. (i)(1)(C). Pub. L. 99-514, Sec. 1541(b)(2), substituted ``90 
percent'' for ``80 percent''.
    Subsec. (j). Pub. L. 99-514, Sec. 1841, added subsec. (j). Former 
subsec. (j) redesignated (k).
    Subsec. (j)(3)(B). Pub. L. 99-514, Sec. 1541(b)(3), which directed 
the amendment of the table in subpar. (B) by substituting ``45'' for 
``40'', ``65.5'' for ``60'', and ``90'' for ``80'', could not be 
executed because the higher figures appear in the text as enacted by 
section 1841 of Pub. L. 99-514.
    Subsec. (k). Pub. L. 99-514, Sec. 1841, redesignated former subsec. 
(j) as (k). Former subsec. (k) redesignated (l).
    Subsec. (l). Pub. L. 99-514, Sec. 1404(a), as amended by Pub. L. 
100-647, Sec. 1014(d)(1), amended subsec. (l) generally. Prior to 
amendment, subsec. (l) read as follows: ``This section shall not apply 
to any estate or trust.''
    Pub. L. 99-514, Sec. 1841, redesignated subsec. (k) as (l). Former 
subsec. (l) redesignated (m).
    Subsec. (m). Pub. L. 99-514, Sec. 1841, redesignated former subsec. 
(l) as (m).
    1984--Subsec. (a). Pub. L. 98-369 amended subsec. (a) generally, 
setting out the exception provision as initial phrase, previously set 
out as second phrase, substituting ``subsection (d)'' for ``this 
section''; and substituting ``determined by applying--'' and provisions 
designated cls. (1) to (3) for provisions reading ``determined at an 
annual rate established under section 6621 upon the amount of the 
underpayment (determined under subsection (b)) for the period of the 
underpayment (determined under subsection (c)))''.
    Subsec. (b). Pub. L. 98-369 amended subsec. (b) generally, 
substituting provisions relating to amount and period of underpayment 
for provisions relating only to amount of underpayment.
    Subsec. (c). Pub. L. 98-369 amended subsec. (c) generally, 
substituting provisions relating to number of required installments and 
due dates for provisions respecting period of underpayment. See subsec. 
(b)(2) of this section.
    Subsec. (d). Pub. L. 98-369 amended subsec. (d) generally, 
substituting provisions relating to amount of required installments for 
provisions designated ``Exception'' and describing conditions for 
nonimposition of an addition to the tax with respect to any underpayment 
of any installment.
    Subsec. (e). Pub. L. 98-369 amended subsec. (e) generally, 
substituting provisions relating to exceptions for provisions relating 
to application of section in case of tax withheld on wages. See subsec. 
(g) of this section.
    Subsec. (f). Pub. L. 98-369 amended subsec. (f) generally, 
substituting provisions relating to tax computed after application of 
credits against tax for provisions relating to exception where tax is 
small amount. See subsec. (e)(1) of this section.
    Subsec. (g). Pub. L. 98-369 amended subsec. (g) generally, 
substituting provisions relating to application of section in case of 
tax withheld on wages for provisions relating to tax computed after 
application of credits against tax. See subsec. (f) of this section.
    Subsec. (h). Pub. L. 98-369 amended subsec. (h) generally, 
substituting provisions relating to special rule for returns filed on or 
before January 31 for provisions relating to exception for no tax 
liability for preceding taxable year. See subsec. (e)(2) of this 
section.
    Subsec. (i). Pub. L. 98-369 amended subsec. (i) generally, 
substituting provisions relating to special rules for farmers and 
fishermen for provisions relating to short taxable year. See subsec. 
(j)(2) of this section.
    Subsecs. (j) to (l). Pub. L. 98-369, in amending section generally, 
added subsecs. (j) to (l).
    1983--Subsec. (e)(1). Pub. L. 98-67 repealed amendments made by Pub. 
L. 97-248. See 1982 Amendment note below.
    Subsec. (f)(1). Pub. L. 97-448, Sec. 107(c)(1), inserted ``, reduced 
by the credit allowable under section 31,'' before ``is less than''.
    Subsec. (g)(3)(B). Pub. L. 97-448, Sec. 201(j)(3), amended subpar. 
(B) generally. Prior to amendment, subpar. (B) read as follows: ``to the 
extent allowed under regulations prescribed by the Secretary, any amount 
which is treated under section 6429 or 6430 as an overpayment of the tax 
imposed by section 4986''.
    Pub. L. 97-448, Sec. 106(a)(4)(C), inserted ``or 6430'' after 
``section 6429''.
    1982--Subsec. (e)(1). Pub. L. 97-248, Secs. 307(a)(14), 308(a), 
provided that, applicable to payments of interest, dividends, and 
patronage dividends paid or credited after June 30, 1983, par. (1) is 
amended by inserting ``, interest, dividends, and patronage dividends'' 
after ``tax withheld at source on wages''. Section 102(a), (b) of Pub. 
L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A 
(Secs. 301-308) of title III of Pub. L. 97-248 as of the close of June 
30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] 
[this title] shall be applied and administered (subject to certain 
exceptions) as if such subtitle A (and the amendments made by such 
subtitle A) had not been enacted.
    Subsec. (g). Pub. L. 97-248, Sec. 328(a)(2), substituted ``(f), and 
(h)'' for ``and (f)''.
    Subsec. (g)(1). Pub. L. 97-248, Sec. 201(d)(7), formerly 
Sec. 201(c)(7), substituted ``section 55'' for ``section 55 or 56''.
    Subsec. (g)(3). Pub. L. 97-248, Secs. 307(a)(14), 308(a), provided 
that, applicable to payments of interest, dividends, and patronage 
dividends paid or credited after June 30, 1983, subsec. (g)(3) is 
amended by inserting ``, interest, dividends, and patronage dividends'' 
after ``tax withheld at source on wages''. Section 102(a), (b) of Pub. 
L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A 
(Secs. 301-308) of title III of Pub. L. 97-248 as of the close of June 
30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] 
[this title] shall be applied and administered (subject to certain 
exceptions) as if such subtitle A (and the amendments made by such 
subtitle A) had not been enacted.
    Subsecs. (h), (i). Pub. L. 97-248, Sec. 328(a)(1), added subsec. (h) 
and redesignated former subsec. (h) as (i).
    1981--Subsec. (f). Pub. L. 97-34, Sec. 725(b), added subsec. (f). 
Former subsec. (f) redesignated (g).
    Subsec. (f)(3). Pub. L. 97-34, Sec. 601(a)(6)(A), inserted ``the sum 
of--'' after ``(3)'', designated former par. (3) as subpar. (A), and 
added subpar. (B).
    Subsecs. (g), (h). Pub. L. 97-34, Secs. 601(a)(6)(A), 725(b), 
(c)(5), redesignated former subsec. (f) as (g), inserted reference to 
subsec. (f) in introductory text, and ``the sum of--'' after ``(3)'', 
designated former par. (3) as subpar. (A), and added subpar. (B). Former 
subsec. (g) redesignated (h).
    1978--Subsec. (f)(1). Pub. L. 95-600 substituted ``section 55 or 
56'' for ``section 56''.
    1977--Subsec. (d)(2)(A). Pub. L. 95-30 substituted provisions 
directing that the placement of taxable income on an annualized basis be 
accomplished under regulations prescribed by the Secretary for 
provisions which had spelled out in detail the formula under which 
taxable income would be placed on an annualized basis.
    1976--Subsec. (g). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (h). Pub. L. 94-455, Sec. 1906(a)(35), struck out subsec. 
(h) which provided that this section shall apply to taxable years 
beginning after Dec. 31, 1954 and that section 294(d) of the Internal 
Revenue Code of 1939 shall continue in force with respect to taxable 
years beginning before Jan. 1, 1955.
    1975--Subsec. (a). Pub. L. 93-625 substituted ``an annual rate 
established under section 6621'' for ``the rate of 6 percent per 
annum''.
    1973--Subsec. (d)(2)(B)(ii). Pub. L. 93-233, Sec. 5(b)(7), effective 
with respect to taxable years beginning after 1973, substituted 
``$13,200'' for ``$12,600''.
    Pub. L. 93-233, Sec. 5(d), applicable only with respect to 
remuneration paid after, and taxable years beginning after, 1973 (as 
provided in section 5(e) of Pub. L. 93-233, set out as an Effective Date 
of 1973 Amendments note under section 409 of Title 42, The Public Health 
and Welfare), amended section 203(b)(7)(C) of Pub. L. 92-336 (set out as 
1973 Amendment note below), substituting ``$13,200'' for ``$12,600''. 
See, also, 1973 Amendment note below.
    Pub. L. 93-66, Sec. 203(b)(7), effective with respect to taxable 
years beginning after 1973, substituted ``$12,600'' for ``$12,000''.
    Pub. L. 93-66, Sec. 203(d), applicable only with respect to 
remuneration paid after, and taxable years beginning after, 1973 (as 
provided in section 203(e) of Pub. L. 93-66, set out as an Effective 
Date of 1973 Amendments note under section 409 of Title 42, The Public 
Health and Welfare), amended section 203(b)(7)(C) of Pub. L. 92-336 (set 
out as 1972 Amendment note below, substituting ``$12,600'' for 
``$12,000''. See, also, such 1972 Amendment note below.
    1972--Subsec. (d)(2)(B)(ii). Pub. L. 92-336, Sec. 203(b)(7)(A) 
substituted ``$10,800'' for ``$9,000''.
    Pub. L. 92-336, Sec. 203(b)(7)(B), effective with respect to taxable 
years beginning after 1973, substituted ``$12,000'' for ``$10,800''.
    Pub. L. 92-336, Sec. 203(b)(7)(C), effective with respect to taxable 
years beginning after 1974, substituted ``(I) an amount equal to the 
contribution and benefit base (as determined under section 230 of the 
Social Security Act) which is effective for the calendar year in which 
the taxable year begins, over (II)'' for ``$12,000 over''.
    1971--Subsec. (d)(2)(B)(ii). Pub. L. 92-5 substituted ``$9,000'' for 
``$6,600''.
    1969--Subsec. (f)(1). Pub. L. 91-172 inserted ``(other than by 
section 56)'' after ``chapter 1''.
    1966--Subsec. (a). Pub. L. 89-368, Sec. 102(b)(1), inserted ``and 
the tax under chapter 2'' after ``chapter 1''.
    Subsec. (b). Pub. L. 89-368, Sec. 103(a), substituted ``80 percent'' 
for ``70 percent'' whenever appearing.
    Subsec. (d). Pub. L. 89-368, Secs. 102(b)(2), 103(a), inserted 
requirement that, for purposes of applying the annualization exception, 
the tax on adjusted self-employment income be included in determining if 
the net earnings from self-employment for the taxable year equal or 
exceed $400, inserted definition of ``adjusted self-employment income'', 
inserted a requirement that, for purposes of determining the 
applicability of the 90 percent exception, the tax on actual self-
employment income be included, and substituted ``80 percent'' for ``70 
percent'' wherever appearing.
    Subsec. (f). Pub. L. 89-368, Sec. 102(b)(3), inserted tax imposed by 
chapter 2 to definition of ``tax''.
    1962--Subsecs. (b), (d)(1)(C). Pub. L. 87-682 inserted ``or 
fishing'' after ``from farming'' wherever appearing.


                    Effective Date of 1999 Amendment

    Pub. L. 106-170, title V, Sec. 531(b), Dec. 17, 1999, 113 Stat. 
1928, provided that: ``The amendment made by this section [amending this 
section] shall apply with respect to any installment payment for taxable 
years beginning after December 31, 1999.''


                    Effective Date of 1998 Amendment

    Pub. L. 105-277, div. J, title II, Sec. 2003(b), Oct. 21, 1998, 112 
Stat. 2681-902, provided that: ``The amendment made by this section 
[amending this section] shall apply with respect to any installment 
payment for taxable years beginning after December 31, 1999.''


                    Effective Date of 1997 Amendment

    Section 1091(b) of Pub. L. 105-34 provided that: ``The amendment 
made by this section [amending this section] shall apply with respect to 
any installment payment for taxable years beginning after December 31, 
1997.''
    Section 1202(b) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section] shall apply to taxable 
years beginning after December 31, 1997.''


                    Effective Date of 1994 Amendment

    Section 711(c) of Pub. L. 103-465 provided that: ``The amendments 
made by this section [amending this section and section 6655 of this 
title] shall apply for purposes of determining underpayments of 
estimated tax for taxable years beginning after December 31, 1994.''


                    Effective Date of 1993 Amendment

    Section 13214(c) of Pub. L. 103-66 provided that: ``The amendments 
made by this section [amending this section] shall apply to taxable 
years beginning after December 31, 1993.''


                    Effective Date of 1991 Amendment

    Section 403(c) of Pub. L. 102-164 provided that: ``The amendments 
made by this section [amending this section] shall apply to taxable 
years beginning after December 31, 1991.''


                    Effective Date of 1989 Amendment

    Amendment by Pub. L. 101-239 effective, except as otherwise 
provided, as if included in the provision of the Technical and 
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such 
amendment relates, see section 7817 of Pub. L. 101-239, set out as a 
note under section 1 of this title.


                    Effective Date of 1988 Amendments

    Amendment by section 1014(d)(1), (2) of Pub. L. 100-647 effective, 
except as otherwise provided, as if included in the provision of the Tax 
Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see 
section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of 
this title.
    Amendment by section 4005(g)(5) of Pub. L. 100-647 applicable to 
financing provided, and mortgage credit certificates issued, after Dec. 
31, 1990, with certain exceptions, see section 4005(h)(3) of Pub. L. 
100-647, set out as a note under section 143 of this title.
    Amendment by Pub. L. 100-418 applicable to crude oil removed from 
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 
100-418, set out as a note under section 164 of this title.


                    Effective Date of 1986 Amendments

    Pub. L. 100-203, title X, Sec. 10303(a), Dec. 22, 1987, 101 Stat. 
1330-430, provided that: ``Notwithstanding section 1541(c) of the Tax 
Reform Act of 1986 [section 1541(c) of Pub. L. 99-514, set out below], 
the amendments made by section 1541 of such Act [amending this section] 
shall apply only to taxable years beginning after December 31, 1987.''
    Amendment by section 1404(a) of Pub. L. 99-514 applicable to taxable 
years beginning after Dec. 31, 1986, see section 1404(d) of Pub. L. 99-
514, set out as a note under section 643 of this title.
    Amendment by section 1511(c)(14) of Pub. L. 99-514 applicable for 
purposes of determining interest for periods after Dec. 31, 1986, see 
section 1511(d) of Pub. L. 99-514, set out as a note under section 47 of 
this title.
    Section 1541(c) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [amending this section] shall apply to taxable 
years beginning after December 31, 1986.'' [See section 10303(a) of Pub. 
L. 100-203, set out above.]
    Amendment by section 1841 of Pub. L. 99-514 effective, except as 
otherwise provided, as if included in the provisions of the Tax Reform 
Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, 
see section 1881 of Pub. L. 99-514, set out as a note under section 48 
of this title.


                    Effective Date of 1984 Amendment

    Section 414(a) of Pub. L. 98-369, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) In general.--The amendments made by sections 411 and 412 
[amending this section and sections 871, 1403, 6012, 6020, 6201, 6362, 
6601, 6651, 7203, 7216, and 7701 of this title and repealing sections 
6015, 6073, and 6153 of this title] shall apply with respect to taxable 
years beginning after December 31, 1984.
    ``(2) Waiver authority.--The provisions of paragraph (3) of section 
6654(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as 
amended by section 411) shall also apply with respect to underpayments 
for taxable years beginning in 1984.''


                    Effective Date of 1983 Amendment

    Amendment by section 106(a)(4)(C) of Pub. L. 97-448 effective Jan. 
1, 1982, see section 106(a)(4)(E)(ii) of Pub. L. 97-448, set out as an 
Effective Date note under section 6430 of this title.
    Amendment by title I of Pub. L. 97-448 effective, except as 
otherwise provided, as if it had been included in the provision of the 
Economic Recovery Tax Act of 1981, Pub. L. 97-34, to which such 
amendment relates, see section 109 of Pub. L. 97-448, set out as a note 
under section 1 of this title.
    Amendment by title II of Pub. L. 97-448 effective, except as 
otherwise provided, as if it had been included in the provision of the 
Crude Oil Windfall Profit Tax Act of 1980, Pub. L. 96-223, to which such 
amendment relates, see section 203(a), (b) of Pub. L. 97-448, set out as 
a note under section 6652 of this title.


                    Effective Date of 1982 Amendment

    Amendment by section 201(d)(7) of Pub. L. 97-248 applicable to 
taxable years beginning after Dec. 31, 1982, see section 201(e)(1) of 
Pub. L. 97-248, set out as a note under section 5 of this title.
    Section 328(c) of Pub. L. 97-248 provided that: ``The amendments 
made by this section [amending this section and sections 6015, 6073, and 
6153 of this title] shall apply to taxable years beginning after 
December 31, 1982.''


                    Effective Date of 1981 Amendment

    Section 601(c)(1), (2) of Pub. L. 97-34 provided that:
    ``(1) Except as provided in paragraph (2), subsection (a) [amending 
this section and sections 6429 and 6655 of this title] shall take effect 
on January 1, 1981.
    ``(2) The amendments made by paragraph (6) of subsection (a) 
[amending this section and section 6655 of this title] shall take effect 
on January 1, 1980.''
    Amendment by section 725(b), (c)(5) of Pub. L. 97-34 applicable to 
estimated tax for taxable years beginning after Dec. 31, 1980, see 
section 725(d) of Pub. L. 97-34, set out as a note under section 871 of 
this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-600 applicable to taxable years beginning 
after Dec. 31, 1978, see section 421(g) of Pub. L. 95-600, set out as a 
note under section 5 of this title.


                    Effective Date of 1977 Amendment

    Amendment by Pub. L. 95-30 applicable to taxable years beginning 
after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out as a 
note under section 1 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective first day of first month which 
begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of 
Pub. L. 94-455, set out as a note under section 6013 of this title.


                    Effective Date of 1975 Amendment

    Amendment by Pub. L. 93-625 effective July 1, 1975, and applicable 
to amounts outstanding on such date or arising thereafter, see section 
7(e) of Pub. L. 93-625, set out as an Effective Date note under section 
6621 of this title.


                    Effective Date of 1973 Amendments

    Amendment by Pub. L. 93-233 applicable only with respect to 
remuneration paid after, and taxable years beginning after, 1973, see 
section 5(e) of Pub. L. 93-233, set out as a note under section 409 of 
Title 42, The Public Health and Welfare.
    Amendment by Pub. L. 93-66 applicable only with respect to 
remuneration paid after, and taxable years beginning after, 1973, see 
section 203(e) of Pub. L. 93-66, set out as a note under section 409 of 
Title 42.


                    Effective Date of 1972 Amendment

    Amendment by Pub. L. 92-336 applicable only with respect to taxable 
years beginning after 1972, see section 203(c) of Pub. 92-336, set out 
as a note under section 409 of Title 42, The Public Health and Welfare.


                    Effective Date of 1971 Amendment

    Amendment by Pub. L. 92-5 applicable only with respect to taxable 
years beginning after 1971, see section 203(c) of Pub. L. 92-5, set out 
as a note under section 409 of Title 42, The Public Health and Welfare.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 applicable to taxable years ending after 
Dec. 31, 1969, see section 301(c) of Pub. L. 91-172, set out as a note 
under section 5 of this title.


                    Effective Date of 1966 Amendment

    Section 102(d) of Pub. L. 89-368 provided that: ``The amendments 
made by subsections (a) amending section 6015 of this title], (b) 
[amending this section and sections 1403, 6211, and 7701 of this title], 
and (c) [amending section 1402 of this title] shall apply with respect 
to taxable years beginning after December 31, 1966.''
    Section 103(b) of Pub. L. 89-368 provided that: ``The amendments 
made by subsection (a) [amending this section] shall apply with respect 
to taxable years beginning after December 31, 1966.''


                    Effective Date of 1962 Amendment

    Section 2 of Pub. L. 87-682 provided that: ``The amendments made by 
the first section of this Act [amending this section and sections 6015, 
6073, and 6153 of this title] shall apply only with respect to taxable 
years beginning after December 31, 1962.''


        Waiver of Estimated Tax Penalties for 1998 Underpayments

    Pub. L. 105-206, Sec. 1(c), July 22, 1998, 112 Stat. 685, provided 
that: ``No addition to tax shall be made under section 6654 or 6655 of 
the Internal Revenue Code of 1986 with respect to any underpayment of an 
installment required to be paid on or before the 30th day after the date 
of the enactment of this Act [July 22, 1998] to the extent such 
underpayment was created or increased by any provision of this Act [see 
Tables for classification].''
    Section 1(d) of Pub. L. 105-34 provided that: ``No addition to tax 
shall be made under section 6654 or 6655 of the Internal Revenue Code of 
1986 for any period before January 1, 1998, for any payment the due date 
of which is before January 16, 1998, with respect to any underpayment 
attributable to such period to the extent such underpayment was created 
or increased by any provision of this Act [see Tables for 
classification].''


                 Underpayments of Estimated Tax for 1996

    Pub. L. 104-188, title I, Sec. 1102, Aug. 20, 1996, 110 Stat. 1758, 
provided that: ``No addition to the tax shall be made under section 6654 
or 6655 of the Internal Revenue Code of 1986 (relating to failure to pay 
estimated tax) with respect to any underpayment of an installment 
required to be paid before the date of the enactment of this Act [Aug. 
20, 1996] to the extent such underpayment was created or increased by 
any provision of this title [title I (Secs. 1101-1954) of Pub. L. 104-
188, see Tables for classification].''


  Waiver of Estimated Penalties for 1993 Underpayments Attributable to 
                   Revenue Reconciliation Act of 1993

    Section 13001(d) of Pub. L. 103-66 provided that: ``No addition to 
tax shall be made under section 6654 or 6655 of the Internal Revenue 
Code of 1986 for any period before April 16, 1994 (March 16, 1994, in 
the case of a corporation), with respect to any underpayment to the 
extent such underpayment was created or increased by any provision of 
this chapter [chapter 1 (Secs. 13001-13444) of title XIII of Pub. L. 
103-66, see Tables for classification].''


  Waiver of Estimated Tax Penalties for Underpayments Attributable to 
                   Section 420(b)(4)(B) of This Title

    No addition to tax to be made under this section for taxable year 
preceding taxpayer's first taxable year beginning after Dec. 31, 1990, 
with respect to any underpayment to the extent such underpayment was 
created or increased by reason of section 420(b)(4)(B) of this title, 
see section 12011(c)(2) of Pub. L. 101-508, set out as an Effective Date 
note under section 420 of this title.


  Waiver of Estimated Penalties for 1988 Underpayments Attributable to 
             Technical and Miscellaneous Revenue Act of 1988

    No addition to tax to be made under this section for any period 
before Apr. 16, 1989, with respect to any underpayment to the extent 
that such underpayment was created or increased by any provision of 
title I (Secs. 1001-1019) or II (Secs. 2001-2006) of Pub. L. 100-647, 
see section 1019(b) of Pub. L. 100-647, set out as an Effective Date of 
1988 Amendment note under section 1 of this title.


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.


Waiver of Estimated Penalties for 1986 Underpayments Attributable to Tax 
                           Reform Act of 1986

    Section 1543 of Pub. L. 99-514 provided that: ``No addition to tax 
shall be made under section 6654 or 6655 of the Internal Revenue Code of 
1986 (relating to failure to pay estimated tax) for any period before 
April 16, 1987 (March 16, 1987, in the case of a taxpayer subject to 
section 6655 of such Code), with respect to any underpayment, to the 
extent such underpayment was created or increased by any provision of 
this Act [Pub. L. 99-514, see Tables for classification].''


                    Waiver of Estimated Tax Penalties

    No addition to tax to be made under this section for any period 
before Apr. 16, 1985, with respect to any underpayment, to the extent 
that such underpayment was created or increased by any provision of Pub. 
L. 98-369, div. A, see section 1879(a) of Pub. L. 99-514, set out as a 
note under section 6655 of this title.


   Increase in Section 31 Credit for Taxable Years Which Include any 
          Portion of Period July 1, 1983, to December 31, 1983

    For purposes of determining the amount of any addition to tax under 
this section with respect to any installment required to be paid before 
July 1, 1983, the amount of the credit allowed by section 31 of this 
title for any taxable year which includes any portion of the period 
beginning July 1, 1983, and ending December 31, 1983, to be increased by 
an amount equal to 10 percent of the aggregate amount of payments (1) 
which are received during the portion of such taxable year after June 
30, 1983, and before January 1, 1984, and (2) which (but for the repeal 
of sections 3451 to 3456 of this title) would have been subject to 
withholding under sections 3451 to 3456 of this title (determined 
without regard to any exemption described in former section 3452 of this 
title, see section 102(d) of Pub. L. 98-67, set out as a note under 
section 3451 of this title.


 Estimated Tax Underpayments Created or Increased by Tax Reform Act of 
                                  1976

    Section 303 of Pub. L. 95-30, as amended by Pub. L. 99-514, Sec. 2, 
Oct. 22, 1986, 100 Stat. 2095, provided that: ``No addition to the tax 
shall be made under section 6654 or 6655 of the Internal Revenue Code of 
1986 [formerly I.R.C. 1954] (relating to failure to pay estimated income 
tax) for any period before April 16, 1977 (March 16, 1977, in the case 
of a taxpayer subject to section 6655), with respect to any 
underpayment, to the extent that such underpayment was created or 
increased by any provision of the Tax Reform Act of 1976 [Pub. L. 94-
455].''


     Waiver of Penalty for Underpayment of 1971 Estimated Income Tax

    Pub. L. 92-178, title II, Sec. 207, Dec. 10, 1971, 85 Stat. 512, 
provided that subsec. (a) of this section did not apply to any taxable 
year beginning after Dec. 31, 1970 and ending before Jan. 1, 1972, if 
the gross income for such taxable year did not exceed $10,000 for a 
single individual other than head of household or a married individual 
filing separately, or if the gross income did not exceed $20,000 for a 
head of household, a surviving spouse, of married individuals filing 
jointly, or if the taxpayer had income from sources other than wages in 
excess of $200 or $400 in case of a joint return.


                      Declaration of Estimated Tax

    With respect to taxable years beginning before Dec. 30, 1969, if a 
taxpayer is required to make a declaration, or to pay any amount of 
estimated tax by reason of amendments made by Pub. L. 91-172, such 
amount shall be paid ratably on each of the remaining installment dates 
for the taxable year beginning with the first installment date on or 
after Dec. 30, 1969; as to any declaration or payment of estimates tax 
before the first installment date, this section, and sections 6015, 
6154, and 6655 of this title shall be applied without regard to 
amendments made by Pub. L. 91-172, see section 946(b) of Pub. L. 91-172, 
set out as a note under section 6153 of this title.


         Tax Surcharge Extension; Declarations of Estimated Tax

    Requirement of making a declaration or amended declaration or 
amended declaration of estimated tax or of payment of any amount or 
additional amount of estimated tax by reason of amendment of sections 
51(a)(1)(A), (B), (2)(A) and 963(b) of this title as calling for payment 
of such amount or additional amount ratably on or before each of 
remaining installment dates for taxable year beginning with first 
installment date on or after the 30th day after Aug. 7, 1969; 
application of this section without regard to such amendment with 
respect to any declaration or payment of estimated tax before such first 
installment date; and definition of ``installment date'', see Pub. L. 
91-53, Sec. 5(c), Aug. 7, 1969, 83 Stat. 95.

                  Section Referred to in Other Sections

    This section is referred to in sections 167, 460, 3510, 6201, 6601, 
6621, 6622, 6651, 6658, 6665, 6751, 7203 of this title; title 42 section 
430.
