# Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income; Correction
> **IRS** · Correcting amendment. · Published 2019-11-22 · Effective 2019-11-22 · 84 FR 64415
## Document
- **Document number:** 2019-25346
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 64415
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-11-22
- **Effective date:** 2019-11-22
- **Treasury docket:** TD 9613
## Abstract

This document contains corrections to Treasury Decision TD 9613, which was published in the Federal Register on Wednesday, February 27, 2013. Treasury Decision 9623 contains final regulations under section 6654 of the Internal Revenue Code relating to reduced estimated income tax payments for qualified individuals with small business income for any taxable year beginning in 2009 and does not apply to any taxable years beginning before or after 2009.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/11/22/2019-25346/reduced-2009-estimated-income-tax-payments-for-individuals-with-small-business-income-correction)
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