# Updating Estimated Income Tax Regulations Under Section 6654
> **IRS** · Final regulations. · Published 2005-09-02 · Effective 2005-09-02 · 70 FR 52299
## Document
- **Document number:** 05-17449
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 52299
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-09-02
- **Effective date:** 2005-09-02
- **Treasury docket:** TD 9224
## Abstract

This document contains final regulations relating to certain changes made to the law by the Tax Reform Act of 1984. These final regulations are necessary to update, clarify, and reorganize the rules and procedures for making payments of estimated income tax by individuals. These final regulations do not impose any new requirements for taxpayers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/09/02/05-17449/updating-estimated-income-tax-regulations-under-section-6654)
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