Title 26

PART 31

Part 31 - Employment Taxes And Collection Of Income Tax At Source

PART 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Authority:26 U.S.C. 7805.

Section 31.3111-6T also issued under sec. 7001 and sec. 7003 of the Families First Coronavirus Response Act of 2020 and sec. 2301 of the Coronavirus Aid, Relief, and Economic Security Act of 2020.

Sections 31.3121(a)-1, 31.3121(a)-3, 31.3231(e)-1, 31.3231(e)-3, 31.3306(b)-1, 31.3306(b)-2, 31.3401(a)-1, and 31.3401(a)-4 also issued under 26 U.S.C. 62.

Section 31.3121(b)(7)-2 also issued under 26 U.S.C. 3121(b)(7)(F).

Section 31.3121(b)(19)-1 also issued under 26 U.S.C. 7701(b)(11).

Section 31.3221-5T also issued under sec. 7001 and sec. 7003 of the Families First Coronavirus Response Act of 2020 and sec. 2301 of the Coronavirus Aid, Relief, and Economic Security Act of 2020.

Section 31.3306(c)(18)-1 also issued under 26 U.S.C. 7701(b)(11).

Section 31.3401(a)(6)-1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).

Section 31.3402 also issued under 26 U.S.C. 3402(i) and (m).

Section 31.3402(f)(1)-1 also issued under 26 U.S.C. 3402(m).

Section 31.3402(f)(5)-1 also issued under 26 U.S.C. 3402 (i) and (m).

Section 31.3402(f)(5)-1T also issued under 26 U.S.C. 3402 (i) and (m).

Section 31.3402(n)-1 also issued under 26 U.S.C. 6001, 6011 and 6364.

Section 31.3402(r)-1 also issued under 26 U.S.C. 3402(p) and (r).

Section 31.3405(a)-1 also issued under 26 U.S.C. 3405(a)(4).

Sections 31.3406(a)-1 through 31.3406(i)-1 also issued under 26 U.S.C.3406(i).

Section 31.3406(j)-1 also issued under 26 U.S.C. 3406(i).

Section 31.3511-1 is also issued under 26 U.S.C. 3511(h).

Section 31.6011(a)-3A is also issued under the authority of 26 U.S.C. 6011.

Section 31.6011(a)-4 also issued under 26 U.S.C. 6011.

Section 31.6051-1 also issued under 26 U.S.C. 6051.

Section 31.6051-2 also issued under 26 U.S.C. 6051.

Section 31.6051-3 also issued under 26 U.S.C. 6051.

Sections 31.6053-3 (b)(5), (h) and (j)(9) and 31.6053-4 are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001.

Sections 31.6053-3T and 31.6053-4T are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001.

Section 31.6060-1 also issued under 26 U.S.C. 6060(a).

Section 31.6071(a)-1 also issued under 26 U.S.C.6071.

Section 31.6071(a)-1A is also issued under the authority of 26 U.S.C. 6071.

Section 31.6081-1 also issued under 26 U.S.C. 6081.

Section 31.6109-2 also issued under 26 U.S.C. 6109(a).

Section 31.6205-2 is also issued under 26 U.S.C. 6205(a)(1).

Section 31.6302-1 also issued under 26 U.S.C. 6302(a) and (h).

Section 31.6302-2, 31.6302-3, and 31.6302-4 also issued under 26 U.S.C. 6302(a) and (h).

Section 31.6302(c)-2A also issued under 26 U.S.C. 6157(d) and 6302(a) and (h).

Section 31.6302(c)-3 also issued under 26 U.S.C. 6302(a) and (h).

Section 31.6695-1 also issued under 26 U.S.C. 6695(b).

Source:T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

26:17.0.1.1.2.1SUBPART A
Subpart A - Introduction
26:17.0.1.1.2.1.8.1SECTION 31.0-1
   31.0-1 Introduction.
26:17.0.1.1.2.1.8.2SECTION 31.0-2
   31.0-2 General definitions and use of terms.
26:17.0.1.1.2.1.8.3SECTION 31.0-3
   31.0-3 Scope of regulations.
26:17.0.1.1.2.1.8.4SECTION 31.0-4
   31.0-4 Extent to which the regulations in this part supersede prior regulations.
26:17.0.1.1.2.2SUBPART B
Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
26:17.0.1.1.2.2.8SUBJGRP 8
   Tax on Employees
26:17.0.1.1.2.2.8.1SECTION 31.3101-1
   31.3101-1 Measure of employee tax.
26:17.0.1.1.2.2.8.2SECTION 31.3101-2
   31.3101-2 Rates and computation of employee tax.
26:17.0.1.1.2.2.8.3SECTION 31.3101-3
   31.3101-3 When employee tax attaches.
26:17.0.1.1.2.2.8.4SECTION 31.3102-1
   31.3102-1 Collection of, and liability for, employee tax; in general.
26:17.0.1.1.2.2.8.5SECTION 31.3102-2
   31.3102-2 Manner and time of payment of employee tax.
26:17.0.1.1.2.2.8.6SECTION 31.3102-3
   31.3102-3 Collection of, and liability for, employee tax on tips.
26:17.0.1.1.2.2.8.7SECTION 31.3102-4
   31.3102-4 Special rules regarding Additional Medicare Tax.
26:17.0.1.1.2.2.9SUBJGRP 9
   Tax on Employers
26:17.0.1.1.2.2.9.8SECTION 31.3111-1
   31.3111-1 Measure of employer tax.
26:17.0.1.1.2.2.9.9SECTION 31.3111-2
   31.3111-2 Rates and computation of employer tax.
26:17.0.1.1.2.2.9.10SECTION 31.3111-3
   31.3111-3 When employer tax attaches.
26:17.0.1.1.2.2.9.11SECTION 31.3111-4
   31.3111-4 Liability for employer tax.
26:17.0.1.1.2.2.9.12SECTION 31.3111-5
   31.3111-5 Manner and time of payment of employer tax.
26:17.0.1.1.2.2.9.13SECTION 31.3111-6T
   31.3111-6T Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
26:17.0.1.1.2.2.9.14SECTION 31.3112-1
   31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.
26:17.0.1.1.2.2.10SUBJGRP 10
   General Provisions
26:17.0.1.1.2.2.10.15SECTION 31.3121(a)-1
   31.3121(a)-1 Wages.
26:17.0.1.1.2.2.10.16SECTION 31.3121(a)-1T
   31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
26:17.0.1.1.2.2.10.17SECTION 31.3121(a)-2
   31.3121(a)-2 Wages; when paid and received.
26:17.0.1.1.2.2.10.18SECTION 31.3121(a)-3
   31.3121(a)-3 Reimbursement and other expense allowance amounts.
26:17.0.1.1.2.2.10.19SECTION 31.3121(a)(1)-1
   31.3121(a)(1)-1 Annual wage limitation.
26:17.0.1.1.2.2.10.20SECTION 31.3121(a)(2)-1
   31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
26:17.0.1.1.2.2.10.21SECTION 31.3121(a)(3)-1
   31.3121(a)(3)-1 Retirement payments.
26:17.0.1.1.2.2.10.22SECTION 31.3121(a)(4)-1
   31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
26:17.0.1.1.2.2.10.23SECTION 31.3121(a)(5)-1
   31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
26:17.0.1.1.2.2.10.24SECTION 31.3121(a)(5)-2
   31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
26:17.0.1.1.2.2.10.25SECTION 31.3121(a)(6)-1
   31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
26:17.0.1.1.2.2.10.26SECTION 31.3121(a)(7)-1
   31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
26:17.0.1.1.2.2.10.27SECTION 31.3121(a)(8)-1
   31.3121(a)(8)-1 Payments for agricultural labor.
26:17.0.1.1.2.2.10.28SECTION 31.3121(a)(9)-1
   31.3121(a)(9)-1 [Reserved]
26:17.0.1.1.2.2.10.29SECTION 31.3121(a)(10)-1
   31.3121(a)(10)-1 Payments to certain home workers.
26:17.0.1.1.2.2.10.30SECTION 31.3121(a)(11)-1
   31.3121(a)(11)-1 Moving expenses.
26:17.0.1.1.2.2.10.31SECTION 31.3121(a)(12)-1
   31.3121(a)(12)-1 Tips.
26:17.0.1.1.2.2.10.32SECTION 31.3121(a)(13)-1
   31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death.
26:17.0.1.1.2.2.10.33SECTION 31.3121(a)(14)-1
   31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
26:17.0.1.1.2.2.10.34SECTION 31.3121(a)(15)-1
   31.3121(a)(15)-1 Payments by employer to disabled former employee.
26:17.0.1.1.2.2.10.35SECTION 31.3121(a)(18)-1
   31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
26:17.0.1.1.2.2.10.36SECTION 31.3121(b)-1
   31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
26:17.0.1.1.2.2.10.37SECTION 31.3121(b)-2
   31.3121(b)-2 Employment; services performed before 1955.
26:17.0.1.1.2.2.10.38SECTION 31.3121(b)-3
   31.3121(b)-3 Employment; services performed after 1954.
26:17.0.1.1.2.2.10.39SECTION 31.3121(b)-4
   31.3121(b)-4 Employment; excepted services in general.
26:17.0.1.1.2.2.10.40SECTION 31.3121(b)(1)-1
   31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
26:17.0.1.1.2.2.10.41SECTION 31.3121(b)(2)-1
   31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
26:17.0.1.1.2.2.10.42SECTION 31.3121(b)(3)-1
   31.3121(b)(3)-1 Family employment.
26:17.0.1.1.2.2.10.43SECTION 31.3121(b)(4)-1
   31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
26:17.0.1.1.2.2.10.44SECTION 31.3121(b)(5)-1
   31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
26:17.0.1.1.2.2.10.45SECTION 31.3121(b)(6)-1
   31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.
26:17.0.1.1.2.2.10.46SECTION 31.3121(b)(7)-1
   31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
26:17.0.1.1.2.2.10.47SECTION 31.3121(b)(7)-2
   31.3121(b)(7)-2 Service by employees who are not members of a public retirement system.
26:17.0.1.1.2.2.10.48SECTION 31.3121(b)(8)-1
   31.3121(b)(8)-1 Services performed by a minister of a church or a member of a religious order.
26:17.0.1.1.2.2.10.49SECTION 31.3121(b)(9)-1
   31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
26:17.0.1.1.2.2.10.50SECTION 31.3121(b)(10)-1
   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.
26:17.0.1.1.2.2.10.51SECTION 31.3121(b)(10)-2
   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.
26:17.0.1.1.2.2.10.52SECTION 31.3121(b)(11)-1
   31.3121(b)(11)-1 Services in the employ of a foreign government.
26:17.0.1.1.2.2.10.53SECTION 31.3121(b)(12)-1
   31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
26:17.0.1.1.2.2.10.54SECTION 31.3121(b)(13)-1
   31.3121(b)(13)-1 Services of student nurse or hospital intern.
26:17.0.1.1.2.2.10.55SECTION 31.3121(b)(14)-1
   31.3121(b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
26:17.0.1.1.2.2.10.56SECTION 31.3121(b)(15)-1
   31.3121(b)(15)-1 Services in employ of international organization.
26:17.0.1.1.2.2.10.57SECTION 31.3121(b)(16)-1
   31.3121(b)(16)-1 Services performed under share-farming arrangement.
26:17.0.1.1.2.2.10.58SECTION 31.3121(b)(17)-1
   31.3121(b)(17)-1 Services in employ of Communist organization.
26:17.0.1.1.2.2.10.59SECTION 31.3121(b)(18)-1
   31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
26:17.0.1.1.2.2.10.60SECTION 31.3121(b)(19)-1
   31.3121(b)(19)-1 Services of certain nonresident aliens.
26:17.0.1.1.2.2.10.61SECTION 31.3121(b)(20)-1
   31.3121(b)(20)-1 Service performed on a boat engaged in catching fish.
26:17.0.1.1.2.2.10.62SECTION 31.3121(c)-1
   31.3121(c)-1 Included and excluded services.
26:17.0.1.1.2.2.10.63SECTION 31.3121(d)-1
   31.3121(d)-1 Who are employees.
26:17.0.1.1.2.2.10.64SECTION 31.3121(d)-2
   31.3121(d)-2 Who are employers.
26:17.0.1.1.2.2.10.65SECTION 31.3121(e)-1
   31.3121(e)-1 State, United States, and citizen.
26:17.0.1.1.2.2.10.66SECTION 31.3121(f)-1
   31.3121(f)-1 American vessel and aircraft.
26:17.0.1.1.2.2.10.67SECTION 31.3121(g)-1
   31.3121(g)-1 Agricultural labor.
26:17.0.1.1.2.2.10.68SECTION 31.3121(h)-1
   31.3121(h)-1 American employer.
26:17.0.1.1.2.2.10.69SECTION 31.3121(i)-1
   31.3121(i)-1 Computation to nearest dollar of cash remuneration for domestic service.
26:17.0.1.1.2.2.10.70SECTION 31.3121(i)-2
   31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service.
26:17.0.1.1.2.2.10.71SECTION 31.3121(i)-3
   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.
26:17.0.1.1.2.2.10.72SECTION 31.3121(i)-4
   31.3121(i)-4 Computation of remuneration for service performed by certain members of religious orders.
26:17.0.1.1.2.2.10.73SECTION 31.3121(j)-1
   31.3121(j)-1 Covered transportation service.
26:17.0.1.1.2.2.10.74SECTION 31.3121(l)-1
   31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
26:17.0.1.1.2.2.10.75SECTION 31.3121(o)-1
   31.3121(o)-1 Crew leader.
26:17.0.1.1.2.2.10.76SECTION 31.3121(q)-1
   31.3121(q)-1 Tips included for employee taxes.
26:17.0.1.1.2.2.10.77SECTION 31.3121(r)-1
   31.3121(r)-1 Election of coverage by religious orders.
26:17.0.1.1.2.2.10.78SECTION 31.3121(s)-1
   31.3121(s)-1 Concurrent employment by related corporations with common paymaster.
26:17.0.1.1.2.2.10.79SECTION 31.3121(v)(2)-1
   31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
26:17.0.1.1.2.2.10.80SECTION 31.3121(v)(2)-2
   31.3121(v)(2)-2 Effective dates and transition rules.
26:17.0.1.1.2.2.10.81SECTION 31.3123-1
   31.3123-1 Deductions by an employer from remuneration of an employee.
26:17.0.1.1.2.2.10.82SECTION 31.3127-1
   31.3127-1 Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
26:17.0.1.1.2.3SUBPART C
Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)
26:17.0.1.1.2.3.11SUBJGRP 11
   Tax on Employees
26:17.0.1.1.2.3.11.1SECTION 31.3201-1
   31.3201-1 Measure of employee tax.
26:17.0.1.1.2.3.11.2SECTION 31.3201-2
   31.3201-2 Rates and computation of employee tax.
26:17.0.1.1.2.3.11.3SECTION 31.3202-1
   31.3202-1 Collection of, and liability for, employee tax.
26:17.0.1.1.2.3.12SUBJGRP 12
   Tax on Employee Representatives
26:17.0.1.1.2.3.12.4SECTION 31.3211-1
   31.3211-1 Measure of employee representative tax.
26:17.0.1.1.2.3.12.5SECTION 31.3211-2
   31.3211-2 Rates and computation of employee representative tax.
26:17.0.1.1.2.3.12.6SECTION 31.3211-3
   31.3211-3 Employee representative supplemental tax.
26:17.0.1.1.2.3.12.7SECTION 31.3212-1
   31.3212-1 Determination of compensation.
26:17.0.1.1.2.3.13SUBJGRP 13
   Tax on Employers
26:17.0.1.1.2.3.13.8SECTION 31.3221-1
   31.3221-1 Measure of employer tax.
26:17.0.1.1.2.3.13.9SECTION 31.3221-2
   31.3221-2 Rates and computation of employer tax.
26:17.0.1.1.2.3.13.10SECTION 31.3221-3
   31.3221-3 Supplemental tax.
26:17.0.1.1.2.3.13.11SECTION 31.3221-4
   31.3221-4 Exception from supplemental tax.
26:17.0.1.1.2.3.13.12SECTION 31.3221-5T
   31.3221-5T Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
26:17.0.1.1.2.3.14SUBJGRP 14
   General Provisions
26:17.0.1.1.2.3.14.13SECTION 31.3231(a)-1
   31.3231(a)-1 Who are employers.
26:17.0.1.1.2.3.14.14SECTION 31.3231(b)-1
   31.3231(b)-1 Who are employees.
26:17.0.1.1.2.3.14.15SECTION 31.3231(c)-1
   31.3231(c)-1 Who are employee representatives.
26:17.0.1.1.2.3.14.16SECTION 31.3231(d)-1
   31.3231(d)-1 Service.
26:17.0.1.1.2.3.14.17SECTION 31.3231(e)-1
   31.3231(e)-1 Compensation.
26:17.0.1.1.2.3.14.18SECTION 31.3231(e)-2
   31.3231(e)-2 Contribution base.
26:17.0.1.1.2.4SUBPART D
Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
26:17.0.1.1.2.4.15.1SECTION 31.3301-1
   31.3301-1 Persons liable for tax.
26:17.0.1.1.2.4.15.2SECTION 31.3301-2
   31.3301-2 Measure of tax.
26:17.0.1.1.2.4.15.3SECTION 31.3301-3
   31.3301-3 Rate and computation of tax.
26:17.0.1.1.2.4.15.4SECTION 31.3301-4
   31.3301-4 When wages are paid.
26:17.0.1.1.2.4.15.5SECTION 31.3302(a)-1
   31.3302(a)-1 Credit against tax for contributions paid.
26:17.0.1.1.2.4.15.6SECTION 31.3302(a)-2
   31.3302(a)-2 Refund of State contributions.
26:17.0.1.1.2.4.15.7SECTION 31.3302(a)-3
   31.3302(a)-3 Proof of credit under section 3302(a).
26:17.0.1.1.2.4.15.8SECTION 31.3302(b)-1
   31.3302(b)-1 Additional credit against tax.
26:17.0.1.1.2.4.15.9SECTION 31.3302(b)-2
   31.3302(b)-2 Proof of additional credit under section 3302(b).
26:17.0.1.1.2.4.15.10SECTION 31.3302(c)-1
   31.3302(c)-1 Limit on total credits.
26:17.0.1.1.2.4.15.11SECTION 31.3302(d)-1
   31.3302(d)-1 Definitions and special rules relating to limit on total credits.
26:17.0.1.1.2.4.15.12SECTION 31.3302(e)-1
   31.3302(e)-1 Successor employer.
26:17.0.1.1.2.4.15.13SECTION 31.3306(a)-1
   31.3306(a)-1 Who are employers.
26:17.0.1.1.2.4.15.14SECTION 31.3306(b)-1
   31.3306(b)-1 Wages.
26:17.0.1.1.2.4.15.15SECTION 31.3306(b)-1T
   31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
26:17.0.1.1.2.4.15.16SECTION 31.3306(b)-2
   31.3306(b)-2 Reimbursement and other expense allowance amounts.
26:17.0.1.1.2.4.15.17SECTION 31.3306(b)(1)-1
   31.3306(b)(1)-1 $3,000 limitation.
26:17.0.1.1.2.4.15.18SECTION 31.3306(b)(2)-1
   31.3306(b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
26:17.0.1.1.2.4.15.19SECTION 31.3306(b)(3)-1
   31.3306(b)(3)-1 Retirement payments.
26:17.0.1.1.2.4.15.20SECTION 31.3306(b)(4)-1
   31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
26:17.0.1.1.2.4.15.21SECTION 31.3306(b)(5)-1
   31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
26:17.0.1.1.2.4.15.22SECTION 31.3306(b)(6)-1
   31.3306(b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
26:17.0.1.1.2.4.15.23SECTION 31.3306(b)(7)-1
   31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business.
26:17.0.1.1.2.4.15.24SECTION 31.3306(b)(8)-1
   31.3306(b)(8)-1 Payments to employees for non-work periods.
26:17.0.1.1.2.4.15.25SECTION 31.3306(b)(9)-1
   31.3306(b)(9)-1 Moving expenses.
26:17.0.1.1.2.4.15.26SECTION 31.3306(b)(10)-1
   31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death.
26:17.0.1.1.2.4.15.27SECTION 31.3306(b)(13)-1
   31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program.
26:17.0.1.1.2.4.15.28SECTION 31.3306(c)-1
   31.3306(c)-1 Employment; services performed before 1955.
26:17.0.1.1.2.4.15.29SECTION 31.3306(c)-2
   31.3306(c)-2 Employment; services performed after 1954.
26:17.0.1.1.2.4.15.30SECTION 31.3306(c)-3
   31.3306(c)-3 Employment; excepted services in general.
26:17.0.1.1.2.4.15.31SECTION 31.3306(c)(1)-1
   31.3306(c)(1)-1 Agricultural labor.
26:17.0.1.1.2.4.15.32SECTION 31.3306(c)(2)-1
   31.3306(c)(2)-1 Domestic service.
26:17.0.1.1.2.4.15.33SECTION 31.3306(c)(3)-1
   31.3306(c)(3)-1 Services not in the course of employer's trade or business.
26:17.0.1.1.2.4.15.34SECTION 31.3306(c)(4)-1
   31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft.
26:17.0.1.1.2.4.15.35SECTION 31.3306(c)(5)-1
   31.3306(c)(5)-1 Family employment.
26:17.0.1.1.2.4.15.36SECTION 31.3306(c)(6)-1
   31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof.
26:17.0.1.1.2.4.15.37SECTION 31.3306(c)(7)-1
   31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
26:17.0.1.1.2.4.15.38SECTION 31.3306(c)(8)-1
   31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
26:17.0.1.1.2.4.15.39SECTION 31.3306(c)(9)-1
   31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
26:17.0.1.1.2.4.15.40SECTION 31.3306(c)(10)-1
   31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax.
26:17.0.1.1.2.4.15.41SECTION 31.3306(c)(10)-2
   31.3306(c)(10)-2 Services of student in employ of school, college, or university.
26:17.0.1.1.2.4.15.42SECTION 31.3306(c)(10)-3
   31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.
26:17.0.1.1.2.4.15.43SECTION 31.3306(c)(11)-1
   31.3306(c)(11)-1 Services in employ of foreign government.
26:17.0.1.1.2.4.15.44SECTION 31.3306(c)(12)-1
   31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
26:17.0.1.1.2.4.15.45SECTION 31.3306(c)(13)-1
   31.3306(c)(13)-1 Services of student nurse or hospital intern.
26:17.0.1.1.2.4.15.46SECTION 31.3306(c)(14)-1
   31.3306(c)(14)-1 Services of insurance agent or solicitor.
26:17.0.1.1.2.4.15.47SECTION 31.3306(c)(15)-1
   31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
26:17.0.1.1.2.4.15.48SECTION 31.3306(c)(16)-1
   31.3306(c)(16)-1 Services in employ of international organization.
26:17.0.1.1.2.4.15.49SECTION 31.3306(c)(17)-1
   31.3306(c)(17)-1 Fishing services.
26:17.0.1.1.2.4.15.50SECTION 31.3306(c)(18)-1
   31.3306(c)(18)-1 Services of certain nonresident aliens.
26:17.0.1.1.2.4.15.51SECTION 31.3306(d)-1
   31.3306(d)-1 Included and excluded service.
26:17.0.1.1.2.4.15.52SECTION 31.3306(i)-1
   31.3306(i)-1 Who are employees.
26:17.0.1.1.2.4.15.53SECTION 31.3306(j)-1
   31.3306(j)-1 State, United States, and citizen.
26:17.0.1.1.2.4.15.54SECTION 31.3306(k)-1
   31.3306(k)-1 Agricultural labor.
26:17.0.1.1.2.4.15.55SECTION 31.3306(m)-1
   31.3306(m)-1 American vessel and aircraft.
26:17.0.1.1.2.4.15.56SECTION 31.3306(n)-1
   31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
26:17.0.1.1.2.4.15.57SECTION 31.3306(p)-1
   31.3306(p)-1 Employees of related corporations.
26:17.0.1.1.2.4.15.58SECTION 31.3306(r)(2)-1
   31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
26:17.0.1.1.2.4.15.59SECTION 31.3307-1
   31.3307-1 Deductions by an employer from remuneration of an employee.
26:17.0.1.1.2.4.15.60SECTION 31.3308-1
   31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.
26:17.0.1.1.2.5SUBPART E
Subpart E - Collection of Income Tax at Source
26:17.0.1.1.2.5.15.1SECTION 31.3401(a)-1
   31.3401(a)-1 Wages.
26:17.0.1.1.2.5.15.2SECTION 31.3401(a)-1T
   31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
26:17.0.1.1.2.5.15.3SECTION 31.3401(a)-2
   31.3401(a)-2 Exclusions from wages.
26:17.0.1.1.2.5.15.4SECTION 31.3401(a)-3
   31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements.
26:17.0.1.1.2.5.15.5SECTION 31.3401(a)-4
   31.3401(a)-4 Reimbursements and other expense allowance amounts.
26:17.0.1.1.2.5.15.6SECTION 31.3401(a)(1)-1
   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.
26:17.0.1.1.2.5.15.7SECTION 31.3401(a)(2)-1
   31.3401(a)(2)-1 Agricultural labor.
26:17.0.1.1.2.5.15.8SECTION 31.3401(a)(3)-1
   31.3401(a)(3)-1 Remuneration for domestic service.
26:17.0.1.1.2.5.15.9SECTION 31.3401(a)(4)-1
   31.3401(a)(4)-1 Cash remuneration for service not in the course of employer's trade or business.
26:17.0.1.1.2.5.15.10SECTION 31.3401(a)(5)-1
   31.3401(a)(5)-1 Remuneration for services for foreign government or international organization.
26:17.0.1.1.2.5.15.11SECTION 31.3401(a)(6)-1
   31.3401(a)(6)-1 Remuneration for services of nonresident alien individuals.
26:17.0.1.1.2.5.15.12SECTION 31.3401(a)(6)-1A
   31.3401(a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
26:17.0.1.1.2.5.15.13SECTION 31.3401(a)(7)-1
   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.
26:17.0.1.1.2.5.15.14SECTION 31.3401(a)(8)(A)-1
   31.3401(a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States.
26:17.0.1.1.2.5.15.15SECTION 31.3401(a)(8)(B)-1
   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.
26:17.0.1.1.2.5.15.16SECTION 31.3401(a)(8)(C)-1
   31.3401(a)(8)(C)-1 Remuneration for services performed in Puerto Rico by citizen of the United States.
26:17.0.1.1.2.5.15.17SECTION 31.3401(a)(9)-1
   31.3401(a)(9)-1 Remuneration for services performed by a minister of a church or a member of a religious order.
26:17.0.1.1.2.5.15.18SECTION 31.3401(a)(10)-1
   31.3401(a)(10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
26:17.0.1.1.2.5.15.19SECTION 31.3401(a)(11)-1
   31.3401(a)(11)-1 Remuneration other than in cash for service not in the course of employer's trade or business.
26:17.0.1.1.2.5.15.20SECTION 31.3401(a)(12)-1
   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.
26:17.0.1.1.2.5.15.21SECTION 31.3401(a)(13)-1
   31.3401(a)(13)-1 Remuneration for services performed by Peace Corps volunteers.
26:17.0.1.1.2.5.15.22SECTION 31.3401(a)(14)-1
   31.3401(a)(14)-1 Group-term life insurance.
26:17.0.1.1.2.5.15.23SECTION 31.3401(a)(15)-1
   31.3401(a)(15)-1 Moving expenses.
26:17.0.1.1.2.5.15.24SECTION 31.3401(a)(16)-1
   31.3401(a)(16)-1 Tips.
26:17.0.1.1.2.5.15.25SECTION 31.3401(a)(17)-1
   31.3401(a)(17)-1 Remuneration for services performed on a boat engaged in catching fish.
26:17.0.1.1.2.5.15.26SECTION 31.3401(a)(18)-1
   31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program.
26:17.0.1.1.2.5.15.27SECTION 31.3401(a)(19)-1
   31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
26:17.0.1.1.2.5.15.28SECTION 31.3401(b)-1
   31.3401(b)-1 Payroll period.
26:17.0.1.1.2.5.15.29SECTION 31.3401(c)-1
   31.3401(c)-1 Employee.
26:17.0.1.1.2.5.15.30SECTION 31.3401(d)-1
   31.3401(d)-1 Employer.
26:17.0.1.1.2.5.15.31SECTION 31.3401(f)-1
   31.3401(f)-1 Tips.
26:17.0.1.1.2.5.15.32SECTION 31.3402(a)-1
   31.3402(a)-1 Requirement of withholding.
26:17.0.1.1.2.5.15.33SECTION 31.3402(b)-1
   31.3402(b)-1 Percentage method of withholding.
26:17.0.1.1.2.5.15.34SECTION 31.3402(c)-1
   31.3402(c)-1 Wage bracket withholding.
26:17.0.1.1.2.5.15.35SECTION 31.3402(d)-1
   31.3402(d)-1 Failure to withhold.
26:17.0.1.1.2.5.15.36SECTION 31.3402(e)-1
   31.3402(e)-1 Included and excluded wages.
26:17.0.1.1.2.5.15.37SECTION 31.3402(f)(1)-1
   31.3402(f)(1)-1 Withholding allowance.
26:17.0.1.1.2.5.15.38SECTION 31.3402(f)(2)-1
   31.3402(f)(2)-1 Furnishing of withholding allowance certificates.
26:17.0.1.1.2.5.15.39SECTION 31.3402(f)(3)-1
   31.3402(f)(3)-1 When withholding allowance certificate takes effect.
26:17.0.1.1.2.5.15.40SECTION 31.3402(f)(4)-1
   31.3402(f)(4)-1 Effective period of a withholding allowance certificate.
26:17.0.1.1.2.5.15.41SECTION 31.3402(f)(5)-1
   31.3402(f)(5)-1 Form and contents of withholding allowance certificates.
26:17.0.1.1.2.5.15.42SECTION 31.3402(f)(6)-1
   31.3402(f)(6)-1 Withholding exemptions for nonresident alien individuals.
26:17.0.1.1.2.5.15.43SECTION 31.3402(g)-1
   31.3402(g)-1 Supplemental wage payments.
26:17.0.1.1.2.5.15.44SECTION 31.3402(g)-2
   31.3402(g)-2 Wages paid for payroll period of more than one year.
26:17.0.1.1.2.5.15.45SECTION 31.3402(g)-3
   31.3402(g)-3 Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.
26:17.0.1.1.2.5.15.46SECTION 31.3402(h)(1)-1
   31.3402(h)(1)-1 Withholding on basis of average wages.
26:17.0.1.1.2.5.15.47SECTION 31.3402(h)(2)-1
   31.3402(h)(2)-1 Withholding on basis of annualized wages.
26:17.0.1.1.2.5.15.48SECTION 31.3402(h)(3)-1
   31.3402(h)(3)-1 Withholding on basis of cumulative wages.
26:17.0.1.1.2.5.15.49SECTION 31.3402(h)(4)-1
   31.3402(h)(4)-1 Other methods.
26:17.0.1.1.2.5.15.50SECTION 31.3402(i)-1
   31.3402(i)-1 Increases in withholding.
26:17.0.1.1.2.5.15.51SECTION 31.3402(j)-1
   31.3402(j)-1 Remuneration other than in cash for service performed by retail commission salesman.
26:17.0.1.1.2.5.15.52SECTION 31.3402(k)-1
   31.3402(k)-1 Special rule for tips.
26:17.0.1.1.2.5.15.53SECTION 31.3402(l)-1
   31.3402(l)-1 Determination and disclosure of marital or filing status.
26:17.0.1.1.2.5.15.54SECTION 31.3402(m)-1
   31.3402(m)-1 Additional withholding allowance.
26:17.0.1.1.2.5.15.55SECTION 31.3402(n)-1
   31.3402(n)-1 Employees incurring no income tax liability.
26:17.0.1.1.2.5.15.56SECTION 31.3402(o)-1
   31.3402(o)-1 Extension of withholding to supplemental unemployment compensation benefits.
26:17.0.1.1.2.5.15.57SECTION 31.3402(o)-2
   31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.
26:17.0.1.1.2.5.15.58SECTION 31.3402(o)-3
   31.3402(o)-3 Extension of withholding to sick pay.
26:17.0.1.1.2.5.15.59SECTION 31.3402(p)-1
   31.3402(p)-1 Voluntary withholding agreements.
26:17.0.1.1.2.5.15.60SECTION 31.3402(q)-1
   31.3402(q)-1 Extension of withholding to certain gambling winnings.
26:17.0.1.1.2.5.15.61SECTION 31.3402(r)-1
   31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members.
26:17.0.1.1.2.5.15.62SECTION 31.3403-1
   31.3403-1 Liability for tax.
26:17.0.1.1.2.5.15.63SECTION 31.3404-1
   31.3404-1 Return and payment by governmental employer.
26:17.0.1.1.2.5.15.64SECTION 31.3405(a)-1
   31.3405(a)-1 Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.
26:17.0.1.1.2.5.15.65SECTION 31.3405(c)-1
   31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers.
26:17.0.1.1.2.5.15.66SECTION 31.3406-0
   31.3406-0 Outline of the backup withholding regulations.
26:17.0.1.1.2.5.15.67SECTION 31.3406(a)-1
   31.3406(a)-1 Backup withholding requirement on reportable payments.
26:17.0.1.1.2.5.15.68SECTION 31.3406(a)-2
   31.3406(a)-2 Definition of payors obligated to backup withhold.
26:17.0.1.1.2.5.15.69SECTION 31.3406(a)-3
   31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
26:17.0.1.1.2.5.15.70SECTION 31.3406(a)-4
   31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding.
26:17.0.1.1.2.5.15.71SECTION 31.3406(b)(2)-1
   31.3406(b)(2)-1 Reportable interest payment.
26:17.0.1.1.2.5.15.72SECTION 31.3406(b)(2)-2
   31.3406(b)(2)-2 Original issue discount.
26:17.0.1.1.2.5.15.73SECTION 31.3406(b)(2)-3
   31.3406(b)(2)-3 Window transactions.
26:17.0.1.1.2.5.15.74SECTION 31.3406(b)(2)-4
   31.3406(b)(2)-4 Reportable dividend payment.
26:17.0.1.1.2.5.15.75SECTION 31.3406(b)(2)-5
   31.3406(b)(2)-5 Reportable patronage dividend payment.
26:17.0.1.1.2.5.15.76SECTION 31.3406(b)(3)-1
   31.3406(b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc.
26:17.0.1.1.2.5.15.77SECTION 31.3406(b)(3)-2
   31.3406(b)(3)-2 Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers.
26:17.0.1.1.2.5.15.78SECTION 31.3406(b)(3)-3
   31.3406(b)(3)-3 Reportable payments by certain fishing boat operators.
26:17.0.1.1.2.5.15.79SECTION 31.3406(b)(3)-4
   31.3406(b)(3)-4 Reportable payments of royalties.
26:17.0.1.1.2.5.15.80SECTION 31.3406(b)(3)-5
   31.3406(b)(3)-5 Reportable payments of payment card and third party network transactions.
26:17.0.1.1.2.5.15.81SECTION 31.3406(b)(4)-1
   31.3406(b)(4)-1 Exemption for certain minimal payments.
26:17.0.1.1.2.5.15.82SECTION 31.3406(c)-1
   31.3406(c)-1 Notified payee underreporting of reportable interest or dividend payments.
26:17.0.1.1.2.5.15.83SECTION 31.3406(d)-1
   31.3406(d)-1 Manner required for furnishing a taxpayer identification number.
26:17.0.1.1.2.5.15.84SECTION 31.3406(d)-2
   31.3406(d)-2 Payee certification failure.
26:17.0.1.1.2.5.15.85SECTION 31.3406(d)-3
   31.3406(d)-3 Special 30-day rules for certain reportable payments.
26:17.0.1.1.2.5.15.86SECTION 31.3406(d)-4
   31.3406(d)-4 Special rules for readily tradable instruments acquired through a broker.
26:17.0.1.1.2.5.15.87SECTION 31.3406(d)-5
   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.
26:17.0.1.1.2.5.15.88SECTION 31.3406(e)-1
   31.3406(e)-1 Period during which backup withholding is required.
26:17.0.1.1.2.5.15.89SECTION 31.3406(f)-1
   31.3406(f)-1 Confidentiality of information.
26:17.0.1.1.2.5.15.90SECTION 31.3406(g)-1
   31.3406(g)-1 Exception for payments to certain payees and certain other payments.
26:17.0.1.1.2.5.15.91SECTION 31.3406(g)-2
   31.3406(g)-2 Exception for reportable payment for which withholding is otherwise required.
26:17.0.1.1.2.5.15.92SECTION 31.3406(g)-3
   31.3406(g)-3 Exemption while payee is waiting for a taxpayer identification number.
26:17.0.1.1.2.5.15.93SECTION 31.3406(h)-1
   31.3406(h)-1 Definitions.
26:17.0.1.1.2.5.15.94SECTION 31.3406(h)-2
   31.3406(h)-2 Special rules.
26:17.0.1.1.2.5.15.95SECTION 31.3406(h)-3
   31.3406(h)-3 Certificates.
26:17.0.1.1.2.5.15.96SECTION 31.3406(i)-1
   31.3406(i)-1 Effective date.
26:17.0.1.1.2.5.15.97SECTION 31.3406(j)-1
   31.3406(j)-1 Taxpayer Identification Number (TIN) matching program.
26:17.0.1.1.2.6SUBPART F
Subpart F - General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)
26:17.0.1.1.2.6.15.1SECTION 31.3501(a)-1T
   31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
26:17.0.1.1.2.6.15.2SECTION 31.3502-1
   31.3502-1 Nondeductibility of taxes in computing taxable income.
26:17.0.1.1.2.6.15.3SECTION 31.3503-1
   31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.
26:17.0.1.1.2.6.15.4SECTION 31.3504-1
   31.3504-1 Designation of agent by application.
26:17.0.1.1.2.6.15.5SECTION 31.3504-2
   31.3504-2 Designation of payor to perform acts of an employer.
26:17.0.1.1.2.6.15.6SECTION 31.3505-1
   31.3505-1 Liability of third parties paying or providing for wages.
26:17.0.1.1.2.6.15.7SECTION 31.3506-1
   31.3506-1 Companion sitting placement services.
26:17.0.1.1.2.6.15.8SECTION 31.3507-1
   31.3507-1 Advance payments of earned income credit.
26:17.0.1.1.2.6.15.9SECTION 31.3507-2
   31.3507-2 Earned income credit advance payment certificates.
26:17.0.1.1.2.6.15.10SECTION 31.3511-1
   31.3511-1 Certified professional employer organization.
26:17.0.1.1.2.7SUBPART G
Subpart G - Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
26:17.0.1.1.2.7.15.1SECTION 31.6001-1
   31.6001-1 Records in general.
26:17.0.1.1.2.7.15.2SECTION 31.6001-2
   31.6001-2 Additional records under Federal Insurance Contributions Act.
26:17.0.1.1.2.7.15.3SECTION 31.6001-3
   31.6001-3 Additional records under Railroad Retirement Tax Act.
26:17.0.1.1.2.7.15.4SECTION 31.6001-4
   31.6001-4 Additional records under Federal Unemployment Tax Act.
26:17.0.1.1.2.7.15.5SECTION 31.6001-5
   31.6001-5 Additional records in connection with collection of income tax at source on wages.
26:17.0.1.1.2.7.15.6SECTION 31.6001-6
   31.6001-6 Notice by district director requiring returns, statements, or the keeping of records.
26:17.0.1.1.2.7.15.7SECTION 31.6011-4
   31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
26:17.0.1.1.2.7.15.8SECTION 31.6011(a)-1
   31.6011(a)-1 Returns under Federal Insurance Contributions Act.
26:17.0.1.1.2.7.15.9SECTION 31.6011(a)-2
   31.6011(a)-2 Returns under Railroad Retirement Tax Act.
26:17.0.1.1.2.7.15.10SECTION 31.6011(a)-3
   31.6011(a)-3 Returns under Federal Unemployment Tax Act.
26:17.0.1.1.2.7.15.11SECTION 31.6011(a)-3A
   31.6011(a)-3A Returns of the railroad unemployment repayment tax.
26:17.0.1.1.2.7.15.12SECTION 31.6011(a)-4
   31.6011(a)-4 Returns of income tax withheld.
26:17.0.1.1.2.7.15.13SECTION 31.6011(a)-5
   31.6011(a)-5 Monthly returns.
26:17.0.1.1.2.7.15.14SECTION 31.6011(a)-6
   31.6011(a)-6 Final returns.
26:17.0.1.1.2.7.15.15SECTION 31.6011(a)-7
   31.6011(a)-7 Execution of returns.
26:17.0.1.1.2.7.15.16SECTION 31.6011(a)-8
   31.6011(a)-8 Composite return in lieu of specified form.
26:17.0.1.1.2.7.15.17SECTION 31.6011(a)-9
   31.6011(a)-9 Instructions to forms control as to which form is to be used.
26:17.0.1.1.2.7.15.18SECTION 31.6011 (a)-10
   31.6011 (a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.
26:17.0.1.1.2.7.15.19SECTION 31.6011(b)-1
   31.6011(b)-1 Employers' identification numbers.
26:17.0.1.1.2.7.15.20SECTION 31.6011(b)-2
   31.6011(b)-2 Employees' account numbers.
26:17.0.1.1.2.7.15.21SECTION 31.6051-1
   31.6051-1 Statements for employees.
26:17.0.1.1.2.7.15.22SECTION 31.6051-2
   31.6051-2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
26:17.0.1.1.2.7.15.23SECTION 31.6051-3
   31.6051-3 Statements required in case of sick pay paid by third parties.
26:17.0.1.1.2.7.15.24SECTION 31.6051-4
   31.6051-4 Statement required in case of backup withholding.
26:17.0.1.1.2.7.15.25SECTION 31.6053-1
   31.6053-1 Report of tips by employee to employer.
26:17.0.1.1.2.7.15.26SECTION 31.6053-2
   31.6053-2 Employer statement of uncollected employee tax.
26:17.0.1.1.2.7.15.27SECTION 31.6053-3
   31.6053-3 Reporting by certain large food or beverage establishments with respect to tips.
26:17.0.1.1.2.7.15.28SECTION 31.6053-4
   31.6053-4 Substantiation requirements for tipped employees.
26:17.0.1.1.2.7.15.29SECTION 31.6060-1
   31.6060-1 Reporting requirements for tax return preparers.
26:17.0.1.1.2.7.15.30SECTION 31.6061-1
   31.6061-1 Signing of returns.
26:17.0.1.1.2.7.15.31SECTION 31.6065(a)-1
   31.6065(a)-1 Verification of returns or other documents.
26:17.0.1.1.2.7.15.32SECTION 31.6071(a)-1
   31.6071(a)-1 Time for filing returns and other documents.
26:17.0.1.1.2.7.15.33SECTION 31.6071(a)-1A
   31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax.
26:17.0.1.1.2.7.15.34SECTION 31.6081(a)-1
   31.6081(a)-1 Extensions of time for filing returns and other documents.
26:17.0.1.1.2.7.15.35SECTION 31.6091-1
   31.6091-1 Place for filing returns.
26:17.0.1.1.2.7.15.36SECTION 31.6101-1
   31.6101-1 Period covered by returns.
26:17.0.1.1.2.7.15.37SECTION 31.6107-1
   31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
26:17.0.1.1.2.7.15.38SECTION 31.6109-1
   31.6109-1 Supplying of identifying numbers.
26:17.0.1.1.2.7.15.39SECTION 31.6109-2
   31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:17.0.1.1.2.7.15.40SECTION 31.6151-1
   31.6151-1 Time for paying tax.
26:17.0.1.1.2.7.15.41SECTION 31.6157-1
   31.6157-1 Cross reference.
26:17.0.1.1.2.7.15.42SECTION 31.6161(a)(1)-1
   31.6161(a)(1)-1 Extensions of time for paying tax.
26:17.0.1.1.2.7.15.43SECTION 31.6205-1
   31.6205-1 Adjustments of underpayments.
26:17.0.1.1.2.7.15.44SECTION 31.6205-2
   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.
26:17.0.1.1.2.7.15.45SECTION 31.6302-0
   31.6302-0 Table of contents.
26:17.0.1.1.2.7.15.46SECTION 31.6302-1
   31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
26:17.0.1.1.2.7.15.47SECTION 31.6302-2
   31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
26:17.0.1.1.2.7.15.48SECTION 31.6302-3
   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.
26:17.0.1.1.2.7.15.49SECTION 31.6302-4
   31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments.
26:17.0.1.1.2.7.15.50SECTION 31.6302(b)-1
   31.6302(b)-1 Method of collection.
26:17.0.1.1.2.7.15.51SECTION 31.6302(c)-1
   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.
26:17.0.1.1.2.7.15.52SECTION 31.6302(c)-2
   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.
26:17.0.1.1.2.7.15.53SECTION 31.6302(c)-3
   31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
26:17.0.1.1.2.7.15.54SECTION 31.6302(c)-4
   31.6302(c)-4 Cross references.
26:17.0.1.1.2.7.15.55SECTION 31.6361-1
   31.6361-1 Collection and administration of qualified State individual income taxes.
26:17.0.1.1.2.7.15.56SECTION 31.6402(a)-1
   31.6402(a)-1 Credits or refunds.
26:17.0.1.1.2.7.15.57SECTION 31.6402(a)-2
   31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
26:17.0.1.1.2.7.15.58SECTION 31.6402(a)-3
   31.6402(a)-3 Refund of Federal unemployment tax.
26:17.0.1.1.2.7.15.59SECTION 31.6404(a)-1
   31.6404(a)-1 Abatements.
26:17.0.1.1.2.7.15.60SECTION 31.6413(a)-1
   31.6413(a)-1 Repayment or reimbursement by employer of tax erroneously collected from employee.
26:17.0.1.1.2.7.15.61SECTION 31.6413(a)-2
   31.6413(a)-2 Adjustments of overpayments.
26:17.0.1.1.2.7.15.62SECTION 31.6413(a)-3
   31.6413(a)-3 Repayment by payor of tax erroneously collected from payee.
26:17.0.1.1.2.7.15.63SECTION 31.6413(b)-1
   31.6413(b)-1 Overpayments of certain employment taxes.
26:17.0.1.1.2.7.15.64SECTION 31.6413(c)-1
   31.6413(c)-1 Special refunds.
26:17.0.1.1.2.7.15.65SECTION 31.6414-1
   31.6414-1 Credit or refund of income tax withheld from wages.
26:17.0.1.1.2.7.15.66SECTION 31.6652(c)-1
   31.6652(c)-1 Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
26:17.0.1.1.2.7.15.67SECTION 31.6674-1
   31.6674-1 Penalties for fraudulent statement or failure to furnish statement.
26:17.0.1.1.2.7.15.68SECTION 31.6682-1
   31.6682-1 False information with respect to withholding.
26:17.0.1.1.2.7.15.69SECTION 31.6694-1
   31.6694-1 Section 6694 penalties applicable to tax return preparer.
26:17.0.1.1.2.7.15.70SECTION 31.6694-2
   31.6694-2 Penalties for understatement due to an unreasonable position.
26:17.0.1.1.2.7.15.71SECTION 31.6694-3
   31.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:17.0.1.1.2.7.15.72SECTION 31.6694-4
   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.
26:17.0.1.1.2.7.15.73SECTION 31.6695-1
   31.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:17.0.1.1.2.7.15.74SECTION 31.6696-1
   31.6696-1 Claims for credit or refund by tax return preparers.
26:17.0.1.1.2.7.15.75SECTION 31.7701-1
   31.7701-1 Tax return preparer.
26:17.0.1.1.2.7.15.76SECTION 31.7701-2
   31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
26:17.0.1.1.2.7.15.77SECTION 31.7805-1
   31.7805-1 Promulgation of regulations.