26 CFR Part 31
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter C—Employment Taxes and Collection of Income Tax at Source
- Subpart A—Introduction
- § 31.0-1 Introduction.
- § 31.0-2 General definitions and use of terms.
- § 31.0-3 Scope of regulations.
- § 31.0-4 Extent to which the regulations in this part supersede prior regulations.
- Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- Tax on Employees
- § 31.3101-1 Measure of employee tax.
- § 31.3101-2 Rates and computation of employee tax.
- § 31.3101-3 When employee tax attaches.
- § 31.3102-1 Collection of, and liability for, employee tax; in general.
- § 31.3102-2 Manner and time of payment of employee tax.
- § 31.3102-3 Collection of, and liability for, employee tax on tips.
- § 31.3102-4 Special rules regarding Additional Medicare Tax.
- Tax on Employers
- § 31.3111-1 Measure of employer tax.
- § 31.3111-2 Rates and computation of employer tax.
- § 31.3111-3 When employer tax attaches.
- § 31.3111-4 Liability for employer tax.
- § 31.3111-5 Manner and time of payment of employer tax.
- § 31.3111-6 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
- § 31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.
- General Provisions
- § 31.3121(a)-1 Wages.
- § 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
- § 31.3121(a)-2 Wages; when paid and received.
- § 31.3121(a)-3 Reimbursement and other expense allowance amounts.
- § 31.3121(a)(1)-1 Annual wage limitation.
- § 31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
- § 31.3121(a)(3)-1 Retirement payments.
- § 31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- § 31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- § 31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
- § 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- § 31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
- § 31.3121(a)(8)-1 Payments for agricultural labor.
- § 31.3121(a)(9)-1 [Reserved]
- § 31.3121(a)(10)-1 Payments to certain home workers.
- § 31.3121(a)(11)-1 Moving expenses.
- § 31.3121(a)(12)-1 Tips.
- § 31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death.
- § 31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
- § 31.3121(a)(15)-1 Payments by employer to disabled former employee.
- § 31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
- § 31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
- § 31.3121(b)-2 Employment; services performed before 1955.
- § 31.3121(b)-3 Employment; services performed after 1954.
- § 31.3121(b)-4 Employment; excepted services in general.
- § 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
- § 31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
- § 31.3121(b)(3)-1 Family employment.
- § 31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
- § 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
- § 31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.
- § 31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
- § 31.3121(b)(7)-2 Service by employees who are not members of a public retirement system.
- § 31.3121(b)(8)-1 Services performed by a minister of a church or a member of a religious order.
- § 31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
- § 31.3121(b)(10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.
- § 31.3121(b)(10)-2 Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
- § 31.3121(b)(11)-1 Services in the employ of a foreign government.
- § 31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
- § 31.3121(b)(13)-1 Services of student nurse or hospital intern.
- § 31.3121(b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
- § 31.3121(b)(15)-1 Services in employ of international organization.
- § 31.3121(b)(16)-1 Services performed under share-farming arrangement.
- § 31.3121(b)(17)-1 Services in employ of Communist organization.
- § 31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
- § 31.3121(b)(19)-1 Services of certain nonresident aliens.
- § 31.3121(b)(20)-1 Service performed on a boat engaged in catching fish.
- § 31.3121(c)-1 Included and excluded services.
- § 31.3121(d)-1 Who are employees.
- § 31.3121(d)-2 Who are employers.
- § 31.3121(e)-1 State, United States, and citizen.
- § 31.3121(f)-1 American vessel and aircraft.
- § 31.3121(g)-1 Agricultural labor.
- § 31.3121(h)-1 American employer.
- § 31.3121(i)-1 Computation to nearest dollar of cash remuneration for domestic service.
- § 31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service.
- § 31.3121(i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
- § 31.3121(i)-4 Computation of remuneration for service performed by certain members of religious orders.
- § 31.3121(j)-1 Covered transportation service.
- § 31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- § 31.3121(o)-1 Crew leader.
- § 31.3121(q)-1 Tips included for employee taxes.
- § 31.3121(r)-1 Election of coverage by religious orders.
- § 31.3121(s)-1 Concurrent employment by related corporations with common paymaster.
- § 31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- § 31.3121(v)(2)-2 Effective dates and transition rules.
- § 31.3123-1 Deductions by an employer from remuneration of an employee.
- § 31.3127-1 Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
- § 31.3131-1 Recapture of credits.
- § 31.3132-1 Recapture of credits.
- § 31.3134-1 Recapture of credits.
- Subpart C—Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
- Tax on Employees
- § 31.3201-1 Measure of employee tax.
- § 31.3201-2 Rates and computation of employee tax.
- § 31.3202-1 Collection of, and liability for, employee tax.
- Tax on Employee Representatives
- § 31.3211-1 Measure of employee representative tax.
- § 31.3211-2 Rates and computation of employee representative tax.
- § 31.3211-3 Employee representative supplemental tax.
- § 31.3212-1 Determination of compensation.
- Tax on Employers
- § 31.3221-1 Measure of employer tax.
- § 31.3221-2 Rates and computation of employer tax.
- § 31.3221-3 Supplemental tax.
- § 31.3221-4 Exception from supplemental tax.
- § 31.3221-5 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
- General Provisions
- § 31.3231(a)-1 Who are employers.
- § 31.3231(b)-1 Who are employees.
- § 31.3231(c)-1 Who are employee representatives.
- § 31.3231(d)-1 Service.
- § 31.3231(e)-1 Compensation.
- § 31.3231(e)-2 Contribution base.
- Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
- § 31.3301-1 Persons liable for tax.
- § 31.3301-2 Measure of tax.
- § 31.3301-3 Rate and computation of tax.
- § 31.3301-4 When wages are paid.
- § 31.3302(a)-1 Credit against tax for contributions paid.
- § 31.3302(a)-2 Refund of State contributions.
- § 31.3302(a)-3 Proof of credit under section 3302(a).
- § 31.3302(b)-1 Additional credit against tax.
- § 31.3302(b)-2 Proof of additional credit under section 3302(b).
- § 31.3302(c)-1 Limit on total credits.
- § 31.3302(d)-1 Definitions and special rules relating to limit on total credits.
- § 31.3302(e)-1 Successor employer.
- § 31.3306(a)-1 Who are employers.
- § 31.3306(b)-1 Wages.
- § 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
- § 31.3306(b)-2 Reimbursement and other expense allowance amounts.
- § 31.3306(b)(1)-1 $3,000 limitation.
- § 31.3306(b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
- § 31.3306(b)(3)-1 Retirement payments.
- § 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- § 31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- § 31.3306(b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- § 31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business.
- § 31.3306(b)(8)-1 Payments to employees for non-work periods.
- § 31.3306(b)(9)-1 Moving expenses.
- § 31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death.
- § 31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program.
- § 31.3306(c)-1 Employment; services performed before 1955.
- § 31.3306(c)-2 Employment; services performed after 1954.
- § 31.3306(c)-3 Employment; excepted services in general.
- § 31.3306(c)(1)-1 Agricultural labor.
- § 31.3306(c)(2)-1 Domestic service.
- § 31.3306(c)(3)-1 Services not in the course of employer's trade or business.
- § 31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft.
- § 31.3306(c)(5)-1 Family employment.
- § 31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof.
- § 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
- § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
- § 31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
- § 31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax.
- § 31.3306(c)(10)-2 Services of student in employ of school, college, or university.
- § 31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.
- § 31.3306(c)(11)-1 Services in employ of foreign government.
- § 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
- § 31.3306(c)(13)-1 Services of student nurse or hospital intern.
- § 31.3306(c)(14)-1 Services of insurance agent or solicitor.
- § 31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
- § 31.3306(c)(16)-1 Services in employ of international organization.
- § 31.3306(c)(17)-1 Fishing services.
- § 31.3306(c)(18)-1 Services of certain nonresident aliens.
- § 31.3306(d)-1 Included and excluded service.
- § 31.3306(i)-1 Who are employees.
- § 31.3306(j)-1 State, United States, and citizen.
- § 31.3306(k)-1 Agricultural labor.
- § 31.3306(m)-1 American vessel and aircraft.
- § 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
- § 31.3306(p)-1 Employees of related corporations.
- § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- § 31.3307-1 Deductions by an employer from remuneration of an employee.
- § 31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.
- Subpart E—Collection of Income Tax at Source
- § 31.3401(a)-1 Wages.
- § 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
- § 31.3401(a)-2 Exclusions from wages.
- § 31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements.
- § 31.3401(a)-4 Reimbursements and other expense allowance amounts.
- § 31.3401(a)(1)-1 Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.
- § 31.3401(a)(2)-1 Agricultural labor.
- § 31.3401(a)(3)-1 Remuneration for domestic service.
- § 31.3401(a)(4)-1 Cash remuneration for service not in the course of employer's trade or business.
- § 31.3401(a)(5)-1 Remuneration for services for foreign government or international organization.
- § 31.3401(a)(6)-1 Remuneration for services of nonresident alien individuals.
- § 31.3401(a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
- § 31.3401(a)(7)-1 Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.
- § 31.3401(a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States.
- § 31.3401(a)(8)(B)-1 Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.
- § 31.3401(a)(8)(C)-1 Remuneration for services performed in Puerto Rico by citizen of the United States.
- § 31.3401(a)(9)-1 Remuneration for services performed by a minister of a church or a member of a religious order.
- § 31.3401(a)(10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
- § 31.3401(a)(11)-1 Remuneration other than in cash for service not in the course of employer's trade or business.
- § 31.3401(a)(12)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.
- § 31.3401(a)(13)-1 Remuneration for services performed by Peace Corps volunteers.
- § 31.3401(a)(14)-1 Group-term life insurance.
- § 31.3401(a)(15)-1 Moving expenses.
- § 31.3401(a)(16)-1 Tips.
- § 31.3401(a)(17)-1 Remuneration for services performed on a boat engaged in catching fish.
- § 31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program.
- § 31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
- § 31.3401(b)-1 Payroll period.
- § 31.3401(c)-1 Employee.
- § 31.3401(d)-1 Employer.
- § 31.3401(f)-1 Tips.
- § 31.3402(a)-1 Requirement of withholding.
- § 31.3402(b)-1 Percentage method of withholding.
- § 31.3402(c)-1 Wage bracket withholding.
- § 31.3402(d)-1 Failure to withhold.
- § 31.3402(e)-1 Included and excluded wages.
- § 31.3402(f)(1)-1 Withholding allowance.
- § 31.3402(f)(2)-1 Furnishing of withholding allowance certificates.
- § 31.3402(f)(3)-1 When withholding allowance certificate takes effect.
- § 31.3402(f)(4)-1 Effective period of a withholding allowance certificate.
- § 31.3402(f)(5)-1 Form and contents of withholding allowance certificates.
- § 31.3402(f)(6)-1 Withholding exemptions for nonresident alien individuals.
- § 31.3402(g)-1 Supplemental wage payments.
- § 31.3402(g)-2 Wages paid for payroll period of more than one year.
- § 31.3402(g)-3 Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.
- § 31.3402(h)(1)-1 Withholding on basis of average wages.
- § 31.3402(h)(2)-1 Withholding on basis of annualized wages.
- § 31.3402(h)(3)-1 Withholding on basis of cumulative wages.
- § 31.3402(h)(4)-1 Other methods.
- § 31.3402(i)-1 Increases in withholding.
- § 31.3402(j)-1 Remuneration other than in cash for service performed by retail commission salesman.
- § 31.3402(k)-1 Special rule for tips.
- § 31.3402(l)-1 Determination and disclosure of marital or filing status.
- § 31.3402(m)-1 Additional withholding allowance.
- § 31.3402(n)-1 Employees incurring no income tax liability.
- § 31.3402(o)-1 Extension of withholding to supplemental unemployment compensation benefits.
- § 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.
- § 31.3402(o)-3 Extension of withholding to sick pay.
- § 31.3402(p)-1 Voluntary withholding agreements.
- § 31.3402(q)-1 Extension of withholding to certain gambling winnings.
- § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members.
- § 31.3403-1 Liability for tax.
- § 31.3404-1 Return and payment by governmental employer.
- § 31.3405(a)-1 Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.
- § 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers.
- § 31.3405(e)-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
- § 31.3406-0 Outline of the backup withholding regulations.
- § 31.3406(a)-1 Backup withholding requirement on reportable payments.
- § 31.3406(a)-2 Definition of payors obligated to backup withhold.
- § 31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
- § 31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding.
- § 31.3406(b)(2)-1 Reportable interest payment.
- § 31.3406(b)(2)-2 Original issue discount.
- § 31.3406(b)(2)-3 Window transactions.
- § 31.3406(b)(2)-4 Reportable dividend payment.
- § 31.3406(b)(2)-5 Reportable patronage dividend payment.
- § 31.3406(b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc.
- § 31.3406(b)(3)-2 Reportable barter exchanges and gross proceeds of sales of securities, commodities, or digital assets by brokers.
- § 31.3406(b)(3)-3 Reportable payments by certain fishing boat operators.
- § 31.3406(b)(3)-4 Reportable payments of royalties.
- § 31.3406(b)(3)-5 Reportable payments of payment card and third party network transactions.
- § 31.3406(b)(4)-1 Exemption for certain minimal payments.
- § 31.3406(c)-1 Notified payee underreporting of reportable interest or dividend payments.
- § 31.3406(d)-1 Manner required for furnishing a taxpayer identification number.
- § 31.3406(d)-2 Payee certification failure.
- § 31.3406(d)-3 Special 30-day rules for certain reportable payments.
- § 31.3406(d)-4 Special rules for readily tradable instruments acquired through a broker.
- § 31.3406(d)-5 Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.
- § 31.3406(e)-1 Period during which backup withholding is required.
- § 31.3406(f)-1 Confidentiality of information.
- § 31.3406(g)-1 Exception for payments to certain payees and certain other payments.
- § 31.3406(g)-2 Exception for reportable payment for which withholding is otherwise required.
- § 31.3406(g)-3 Exemption while payee is waiting for a taxpayer identification number.
- § 31.3406(h)-1 Definitions.
- § 31.3406(h)-2 Special rules.
- § 31.3406(h)-3 Certificates.
- § 31.3406(i)-1 Effective date.
- § 31.3406(j)-1 Taxpayer Identification Number (TIN) matching program.
- Subpart F—General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)
- § 31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
- § 31.3502-1 Nondeductibility of taxes in computing taxable income.
- § 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.
- § 31.3504-1 Designation of agent by application.
- § 31.3504-2 Designation of payor to perform acts of an employer.
- § 31.3505-1 Liability of third parties paying or providing for wages.
- § 31.3506-1 Companion sitting placement services.
- § 31.3507-1 Advance payments of earned income credit.
- § 31.3507-2 Earned income credit advance payment certificates.
- § 31.3511-1 Certified professional employer organization.
- Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
- § 31.6001-1 Records in general.
- § 31.6001-2 Additional records under Federal Insurance Contributions Act.
- § 31.6001-3 Additional records under Railroad Retirement Tax Act.
- § 31.6001-4 Additional records under Federal Unemployment Tax Act.
- § 31.6001-5 Additional records in connection with collection of income tax at source on wages.
- § 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records.
- § 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
- § 31.6011(a)-2 Returns under Railroad Retirement Tax Act.
- § 31.6011(a)-3 Returns under Federal Unemployment Tax Act.
- § 31.6011(a)-3A Returns of the railroad unemployment repayment tax.
- § 31.6011(a)-4 Returns of income tax withheld.
- § 31.6011(a)-5 Monthly returns.
- § 31.6011(a)-6 Final returns.
- § 31.6011(a)-7 Execution of returns.
- § 31.6011(a)-8 Composite return in lieu of specified form.
- § 31.6011(a)-9 Instructions to forms control as to which form is to be used.
- § 31.6011(a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.
- § 31.6011(b)-1 Employers' identification numbers.
- § 31.6011(b)-2 Employees' account numbers.
- § 31.6051-1 Statements for employees.
- § 31.6051-2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
- § 31.6051-3 Statements required in case of sick pay paid by third parties.
- § 31.6051-4 Statement required in case of backup withholding.
- § 31.6053-1 Report of tips by employee to employer.
- § 31.6053-2 Employer statement of uncollected employee tax.
- § 31.6053-3 Reporting by certain large food or beverage establishments with respect to tips.
- § 31.6053-4 Substantiation requirements for tipped employees.
- § 31.6060-1 Reporting requirements for tax return preparers.
- § 31.6061-1 Signing of returns.
- § 31.6065(a)-1 Verification of returns or other documents.
- § 31.6071(a)-1 Time for filing returns and other documents.
- § 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax.
- § 31.6081(a)-1 Extensions of time for filing returns and other documents.
- § 31.6091-1 Place for filing returns.
- § 31.6101-1 Period covered by returns.
- § 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 31.6109-1 Supplying of identifying numbers.
- § 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 31.6151-1 Time for paying tax.
- § 31.6157-1 Cross reference.
- § 31.6161(a)(1)-1 Extensions of time for paying tax.
- § 31.6205-1 Adjustments of underpayments.
- § 31.6205-2 Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.
- § 31.6302-0 Table of contents.
- § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- § 31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
- § 31.6302-3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
- § 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments.
- § 31.6302(b)-1 Method of collection.
- § 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
- § 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
- § 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
- § 31.6302(c)-4 Cross references.
- § 31.6361-1 Collection and administration of qualified State individual income taxes.
- § 31.6402(a)-1 Credits or refunds.
- § 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- § 31.6402(a)-3 Refund of Federal unemployment tax.
- § 31.6404(a)-1 Abatements.
- § 31.6413(a)-1 Repayment or reimbursement by employer of tax erroneously collected from employee.
- § 31.6413(a)-2 Adjustments of overpayments.
- § 31.6413(a)-3 Repayment by payor of tax erroneously collected from payee.
- § 31.6413(b)-1 Overpayments of certain employment taxes.
- § 31.6413(c)-1 Special refunds.
- § 31.6414-1 Credit or refund of income tax withheld from wages.
- § 31.6652(c)-1 Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
- § 31.6674-1 Penalties for fraudulent statement or failure to furnish statement.
- § 31.6682-1 False information with respect to withholding.
- § 31.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 31.6694-2 Penalties for understatement due to an unreasonable position.
- § 31.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 31.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 31.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 31.6696-1 Claims for credit or refund by tax return preparers.
- § 31.7701-1 Tax return preparer.
- § 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 31.7805-1 Promulgation of regulations.
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