| 26:17.0.1.1.1 | PART 30
| PART 30 [RESERVED] | |
| 26:17.0.1.1.2 | PART 31
| PART 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE | |
| 26:17.0.1.1.2.1 | SUBPART A
| Subpart A - Introduction | |
| 26:17.0.1.1.2.1.8.1 | SECTION 31.0-1
| 31.0-1 Introduction. | |
| 26:17.0.1.1.2.1.8.2 | SECTION 31.0-2
| 31.0-2 General definitions and use of terms. | |
| 26:17.0.1.1.2.1.8.3 | SECTION 31.0-3
| 31.0-3 Scope of regulations. | |
| 26:17.0.1.1.2.1.8.4 | SECTION 31.0-4
| 31.0-4 Extent to which the regulations in this part supersede prior regulations. | |
| 26:17.0.1.1.2.2 | SUBPART B
| Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) | |
| 26:17.0.1.1.2.2.8 | SUBJGRP 8
| Tax on Employees | |
| 26:17.0.1.1.2.2.8.1 | SECTION 31.3101-1
| 31.3101-1 Measure of employee tax. | |
| 26:17.0.1.1.2.2.8.2 | SECTION 31.3101-2
| 31.3101-2 Rates and computation of employee tax. | |
| 26:17.0.1.1.2.2.8.3 | SECTION 31.3101-3
| 31.3101-3 When employee tax attaches. | |
| 26:17.0.1.1.2.2.8.4 | SECTION 31.3102-1
| 31.3102-1 Collection of, and liability for, employee tax; in general. | |
| 26:17.0.1.1.2.2.8.5 | SECTION 31.3102-2
| 31.3102-2 Manner and time of payment of employee tax. | |
| 26:17.0.1.1.2.2.8.6 | SECTION 31.3102-3
| 31.3102-3 Collection of, and liability for, employee tax on tips. | |
| 26:17.0.1.1.2.2.8.7 | SECTION 31.3102-4
| 31.3102-4 Special rules regarding Additional Medicare Tax. | |
| 26:17.0.1.1.2.2.9 | SUBJGRP 9
| Tax on Employers | |
| 26:17.0.1.1.2.2.9.8 | SECTION 31.3111-1
| 31.3111-1 Measure of employer tax. | |
| 26:17.0.1.1.2.2.9.9 | SECTION 31.3111-2
| 31.3111-2 Rates and computation of employer tax. | |
| 26:17.0.1.1.2.2.9.10 | SECTION 31.3111-3
| 31.3111-3 When employer tax attaches. | |
| 26:17.0.1.1.2.2.9.11 | SECTION 31.3111-4
| 31.3111-4 Liability for employer tax. | |
| 26:17.0.1.1.2.2.9.12 | SECTION 31.3111-5
| 31.3111-5 Manner and time of payment of employer tax. | |
| 26:17.0.1.1.2.2.9.13 | SECTION 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. | |
| 26:17.0.1.1.2.2.9.14 | SECTION 31.3112-1
| 31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax. | |
| 26:17.0.1.1.2.2.10 | SUBJGRP 10
| General Provisions | |
| 26:17.0.1.1.2.2.10.15 | SECTION 31.3121(a)-1
| 31.3121(a)-1 Wages. | |
| 26:17.0.1.1.2.2.10.16 | SECTION 31.3121(a)-1T
| 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary). | |
| 26:17.0.1.1.2.2.10.17 | SECTION 31.3121(a)-2
| 31.3121(a)-2 Wages; when paid and received. | |
| 26:17.0.1.1.2.2.10.18 | SECTION 31.3121(a)-3
| 31.3121(a)-3 Reimbursement and other expense allowance amounts. | |
| 26:17.0.1.1.2.2.10.19 | SECTION 31.3121(a)(1)-1
| 31.3121(a)(1)-1 Annual wage limitation. | |
| 26:17.0.1.1.2.2.10.20 | SECTION 31.3121(a)(2)-1
| 31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death. | |
| 26:17.0.1.1.2.2.10.21 | SECTION 31.3121(a)(3)-1
| 31.3121(a)(3)-1 Retirement payments. | |
| 26:17.0.1.1.2.2.10.22 | SECTION 31.3121(a)(4)-1
| 31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses. | |
| 26:17.0.1.1.2.2.10.23 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.24 | SECTION 31.3121(a)(5)-2
| 31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b). | |
| 26:17.0.1.1.2.2.10.25 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.26 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.27 | SECTION 31.3121(a)(8)-1
| 31.3121(a)(8)-1 Payments for agricultural labor. | |
| 26:17.0.1.1.2.2.10.28 | SECTION 31.3121(a)(9)-1
| 31.3121(a)(9)-1 [Reserved] | |
| 26:17.0.1.1.2.2.10.29 | SECTION 31.3121(a)(10)-1
| 31.3121(a)(10)-1 Payments to certain home workers. | |
| 26:17.0.1.1.2.2.10.30 | SECTION 31.3121(a)(11)-1
| 31.3121(a)(11)-1 Moving expenses. | |
| 26:17.0.1.1.2.2.10.31 | SECTION 31.3121(a)(12)-1
| 31.3121(a)(12)-1 Tips. | |
| 26:17.0.1.1.2.2.10.32 | SECTION 31.3121(a)(13)-1
| 31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death. | |
| 26:17.0.1.1.2.2.10.33 | SECTION 31.3121(a)(14)-1
| 31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee. | |
| 26:17.0.1.1.2.2.10.34 | SECTION 31.3121(a)(15)-1
| 31.3121(a)(15)-1 Payments by employer to disabled former employee. | |
| 26:17.0.1.1.2.2.10.35 | SECTION 31.3121(a)(18)-1
| 31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program. | |
| 26:17.0.1.1.2.2.10.36 | SECTION 31.3121(b)-1
| 31.3121(b)-1 Employment; services to which the regulations in this subpart apply. | |
| 26:17.0.1.1.2.2.10.37 | SECTION 31.3121(b)-2
| 31.3121(b)-2 Employment; services performed before 1955. | |
| 26:17.0.1.1.2.2.10.38 | SECTION 31.3121(b)-3
| 31.3121(b)-3 Employment; services performed after 1954. | |
| 26:17.0.1.1.2.2.10.39 | SECTION 31.3121(b)-4
| 31.3121(b)-4 Employment; excepted services in general. | |
| 26:17.0.1.1.2.2.10.40 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.41 | SECTION 31.3121(b)(2)-1
| 31.3121(b)(2)-1 Domestic service performed by students for certain college organizations. | |
| 26:17.0.1.1.2.2.10.42 | SECTION 31.3121(b)(3)-1
| 31.3121(b)(3)-1 Family employment. | |
| 26:17.0.1.1.2.2.10.43 | SECTION 31.3121(b)(4)-1
| 31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft. | |
| 26:17.0.1.1.2.2.10.44 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.45 | SECTION 31.3121(b)(6)-1
| 31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof. | |
| 26:17.0.1.1.2.2.10.46 | SECTION 31.3121(b)(7)-1
| 31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities. | |
| 26:17.0.1.1.2.2.10.47 | SECTION 31.3121(b)(7)-2
| 31.3121(b)(7)-2 Service by employees who are not members of a public retirement system. | |
| 26:17.0.1.1.2.2.10.48 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.49 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.50 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.51 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.52 | SECTION 31.3121(b)(11)-1
| 31.3121(b)(11)-1 Services in the employ of a foreign government. | |
| 26:17.0.1.1.2.2.10.53 | SECTION 31.3121(b)(12)-1
| 31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government. | |
| 26:17.0.1.1.2.2.10.54 | SECTION 31.3121(b)(13)-1
| 31.3121(b)(13)-1 Services of student nurse or hospital intern. | |
| 26:17.0.1.1.2.2.10.55 | SECTION 31.3121(b)(14)-1
| 31.3121(b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines. | |
| 26:17.0.1.1.2.2.10.56 | SECTION 31.3121(b)(15)-1
| 31.3121(b)(15)-1 Services in employ of international organization. | |
| 26:17.0.1.1.2.2.10.57 | SECTION 31.3121(b)(16)-1
| 31.3121(b)(16)-1 Services performed under share-farming arrangement. | |
| 26:17.0.1.1.2.2.10.58 | SECTION 31.3121(b)(17)-1
| 31.3121(b)(17)-1 Services in employ of Communist organization. | |
| 26:17.0.1.1.2.2.10.59 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.60 | SECTION 31.3121(b)(19)-1
| 31.3121(b)(19)-1 Services of certain nonresident aliens. | |
| 26:17.0.1.1.2.2.10.61 | SECTION 31.3121(b)(20)-1
| 31.3121(b)(20)-1 Service performed on a boat engaged in catching fish. | |
| 26:17.0.1.1.2.2.10.62 | SECTION 31.3121(c)-1
| 31.3121(c)-1 Included and excluded services. | |
| 26:17.0.1.1.2.2.10.63 | SECTION 31.3121(d)-1
| 31.3121(d)-1 Who are employees. | |
| 26:17.0.1.1.2.2.10.64 | SECTION 31.3121(d)-2
| 31.3121(d)-2 Who are employers. | |
| 26:17.0.1.1.2.2.10.65 | SECTION 31.3121(e)-1
| 31.3121(e)-1 State, United States, and citizen. | |
| 26:17.0.1.1.2.2.10.66 | SECTION 31.3121(f)-1
| 31.3121(f)-1 American vessel and aircraft. | |
| 26:17.0.1.1.2.2.10.67 | SECTION 31.3121(g)-1
| 31.3121(g)-1 Agricultural labor. | |
| 26:17.0.1.1.2.2.10.68 | SECTION 31.3121(h)-1
| 31.3121(h)-1 American employer. | |
| 26:17.0.1.1.2.2.10.69 | SECTION 31.3121(i)-1
| 31.3121(i)-1 Computation to nearest dollar of cash remuneration for domestic service. | |
| 26:17.0.1.1.2.2.10.70 | SECTION 31.3121(i)-2
| 31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service. | |
| 26:17.0.1.1.2.2.10.71 | SECTION 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. | |
| 26:17.0.1.1.2.2.10.72 | SECTION 31.3121(i)-4
| 31.3121(i)-4 Computation of remuneration for service performed by certain members of religious orders. | |
| 26:17.0.1.1.2.2.10.73 | SECTION 31.3121(j)-1
| 31.3121(j)-1 Covered transportation service. | |
| 26:17.0.1.1.2.2.10.74 | SECTION 31.3121(l)-1
| 31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries. | |
| 26:17.0.1.1.2.2.10.75 | SECTION 31.3121(o)-1
| 31.3121(o)-1 Crew leader. | |
| 26:17.0.1.1.2.2.10.76 | SECTION 31.3121(q)-1
| 31.3121(q)-1 Tips included for employee taxes. | |
| 26:17.0.1.1.2.2.10.77 | SECTION 31.3121(r)-1
| 31.3121(r)-1 Election of coverage by religious orders. | |
| 26:17.0.1.1.2.2.10.78 | SECTION 31.3121(s)-1
| 31.3121(s)-1 Concurrent employment by related corporations with common paymaster. | |
| 26:17.0.1.1.2.2.10.79 | SECTION 31.3121(v)(2)-1
| 31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. | |
| 26:17.0.1.1.2.2.10.80 | SECTION 31.3121(v)(2)-2
| 31.3121(v)(2)-2 Effective dates and transition rules. | |
| 26:17.0.1.1.2.2.10.81 | SECTION 31.3123-1
| 31.3123-1 Deductions by an employer from remuneration of an employee. | |
| 26:17.0.1.1.2.2.10.82 | SECTION 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. | |
| 26:17.0.1.1.2.3 | SUBPART C
| Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) | |
| 26:17.0.1.1.2.3.11 | SUBJGRP 11
| Tax on Employees | |
| 26:17.0.1.1.2.3.11.1 | SECTION 31.3201-1
| 31.3201-1 Measure of employee tax. | |
| 26:17.0.1.1.2.3.11.2 | SECTION 31.3201-2
| 31.3201-2 Rates and computation of employee tax. | |
| 26:17.0.1.1.2.3.11.3 | SECTION 31.3202-1
| 31.3202-1 Collection of, and liability for, employee tax. | |
| 26:17.0.1.1.2.3.12 | SUBJGRP 12
| Tax on Employee Representatives | |
| 26:17.0.1.1.2.3.12.4 | SECTION 31.3211-1
| 31.3211-1 Measure of employee representative tax. | |
| 26:17.0.1.1.2.3.12.5 | SECTION 31.3211-2
| 31.3211-2 Rates and computation of employee representative tax. | |
| 26:17.0.1.1.2.3.12.6 | SECTION 31.3211-3
| 31.3211-3 Employee representative supplemental tax. | |
| 26:17.0.1.1.2.3.12.7 | SECTION 31.3212-1
| 31.3212-1 Determination of compensation. | |
| 26:17.0.1.1.2.3.13 | SUBJGRP 13
| Tax on Employers | |
| 26:17.0.1.1.2.3.13.8 | SECTION 31.3221-1
| 31.3221-1 Measure of employer tax. | |
| 26:17.0.1.1.2.3.13.9 | SECTION 31.3221-2
| 31.3221-2 Rates and computation of employer tax. | |
| 26:17.0.1.1.2.3.13.10 | SECTION 31.3221-3
| 31.3221-3 Supplemental tax. | |
| 26:17.0.1.1.2.3.13.11 | SECTION 31.3221-4
| 31.3221-4 Exception from supplemental tax. | |
| 26:17.0.1.1.2.3.13.12 | SECTION 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. | |
| 26:17.0.1.1.2.3.14 | SUBJGRP 14
| General Provisions | |
| 26:17.0.1.1.2.3.14.13 | SECTION 31.3231(a)-1
| 31.3231(a)-1 Who are employers. | |
| 26:17.0.1.1.2.3.14.14 | SECTION 31.3231(b)-1
| 31.3231(b)-1 Who are employees. | |
| 26:17.0.1.1.2.3.14.15 | SECTION 31.3231(c)-1
| 31.3231(c)-1 Who are employee representatives. | |
| 26:17.0.1.1.2.3.14.16 | SECTION 31.3231(d)-1
| 31.3231(d)-1 Service. | |
| 26:17.0.1.1.2.3.14.17 | SECTION 31.3231(e)-1
| 31.3231(e)-1 Compensation. | |
| 26:17.0.1.1.2.3.14.18 | SECTION 31.3231(e)-2
| 31.3231(e)-2 Contribution base. | |
| 26:17.0.1.1.2.4 | SUBPART D
| Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) | |
| 26:17.0.1.1.2.4.15.1 | SECTION 31.3301-1
| 31.3301-1 Persons liable for tax. | |
| 26:17.0.1.1.2.4.15.2 | SECTION 31.3301-2
| 31.3301-2 Measure of tax. | |
| 26:17.0.1.1.2.4.15.3 | SECTION 31.3301-3
| 31.3301-3 Rate and computation of tax. | |
| 26:17.0.1.1.2.4.15.4 | SECTION 31.3301-4
| 31.3301-4 When wages are paid. | |
| 26:17.0.1.1.2.4.15.5 | SECTION 31.3302(a)-1
| 31.3302(a)-1 Credit against tax for contributions paid. | |
| 26:17.0.1.1.2.4.15.6 | SECTION 31.3302(a)-2
| 31.3302(a)-2 Refund of State contributions. | |
| 26:17.0.1.1.2.4.15.7 | SECTION 31.3302(a)-3
| 31.3302(a)-3 Proof of credit under section 3302(a). | |
| 26:17.0.1.1.2.4.15.8 | SECTION 31.3302(b)-1
| 31.3302(b)-1 Additional credit against tax. | |
| 26:17.0.1.1.2.4.15.9 | SECTION 31.3302(b)-2
| 31.3302(b)-2 Proof of additional credit under section 3302(b). | |
| 26:17.0.1.1.2.4.15.10 | SECTION 31.3302(c)-1
| 31.3302(c)-1 Limit on total credits. | |
| 26:17.0.1.1.2.4.15.11 | SECTION 31.3302(d)-1
| 31.3302(d)-1 Definitions and special rules relating to limit on total credits. | |
| 26:17.0.1.1.2.4.15.12 | SECTION 31.3302(e)-1
| 31.3302(e)-1 Successor employer. | |
| 26:17.0.1.1.2.4.15.13 | SECTION 31.3306(a)-1
| 31.3306(a)-1 Who are employers. | |
| 26:17.0.1.1.2.4.15.14 | SECTION 31.3306(b)-1
| 31.3306(b)-1 Wages. | |
| 26:17.0.1.1.2.4.15.15 | SECTION 31.3306(b)-1T
| 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary). | |
| 26:17.0.1.1.2.4.15.16 | SECTION 31.3306(b)-2
| 31.3306(b)-2 Reimbursement and other expense allowance amounts. | |
| 26:17.0.1.1.2.4.15.17 | SECTION 31.3306(b)(1)-1
| 31.3306(b)(1)-1 $3,000 limitation. | |
| 26:17.0.1.1.2.4.15.18 | SECTION 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. | |
| 26:17.0.1.1.2.4.15.19 | SECTION 31.3306(b)(3)-1
| 31.3306(b)(3)-1 Retirement payments. | |
| 26:17.0.1.1.2.4.15.20 | SECTION 31.3306(b)(4)-1
| 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses. | |
| 26:17.0.1.1.2.4.15.21 | SECTION 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. | |
| 26:17.0.1.1.2.4.15.22 | SECTION 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. | |
| 26:17.0.1.1.2.4.15.23 | SECTION 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. | |
| 26:17.0.1.1.2.4.15.24 | SECTION 31.3306(b)(8)-1
| 31.3306(b)(8)-1 Payments to employees for non-work periods. | |
| 26:17.0.1.1.2.4.15.25 | SECTION 31.3306(b)(9)-1
| 31.3306(b)(9)-1 Moving expenses. | |
| 26:17.0.1.1.2.4.15.26 | SECTION 31.3306(b)(10)-1
| 31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death. | |
| 26:17.0.1.1.2.4.15.27 | SECTION 31.3306(b)(13)-1
| 31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program. | |
| 26:17.0.1.1.2.4.15.28 | SECTION 31.3306(c)-1
| 31.3306(c)-1 Employment; services performed before 1955. | |
| 26:17.0.1.1.2.4.15.29 | SECTION 31.3306(c)-2
| 31.3306(c)-2 Employment; services performed after 1954. | |
| 26:17.0.1.1.2.4.15.30 | SECTION 31.3306(c)-3
| 31.3306(c)-3 Employment; excepted services in general. | |
| 26:17.0.1.1.2.4.15.31 | SECTION 31.3306(c)(1)-1
| 31.3306(c)(1)-1 Agricultural labor. | |
| 26:17.0.1.1.2.4.15.32 | SECTION 31.3306(c)(2)-1
| 31.3306(c)(2)-1 Domestic service. | |
| 26:17.0.1.1.2.4.15.33 | SECTION 31.3306(c)(3)-1
| 31.3306(c)(3)-1 Services not in the course of employer's trade or business. | |
| 26:17.0.1.1.2.4.15.34 | SECTION 31.3306(c)(4)-1
| 31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft. | |
| 26:17.0.1.1.2.4.15.35 | SECTION 31.3306(c)(5)-1
| 31.3306(c)(5)-1 Family employment. | |
| 26:17.0.1.1.2.4.15.36 | SECTION 31.3306(c)(6)-1
| 31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof. | |
| 26:17.0.1.1.2.4.15.37 | SECTION 31.3306(c)(7)-1
| 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities. | |
| 26:17.0.1.1.2.4.15.38 | SECTION 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. | |
| 26:17.0.1.1.2.4.15.39 | SECTION 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. | |
| 26:17.0.1.1.2.4.15.40 | SECTION 31.3306(c)(10)-1
| 31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax. | |
| 26:17.0.1.1.2.4.15.41 | SECTION 31.3306(c)(10)-2
| 31.3306(c)(10)-2 Services of student in employ of school, college, or university. | |
| 26:17.0.1.1.2.4.15.42 | SECTION 31.3306(c)(10)-3
| 31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations. | |
| 26:17.0.1.1.2.4.15.43 | SECTION 31.3306(c)(11)-1
| 31.3306(c)(11)-1 Services in employ of foreign government. | |
| 26:17.0.1.1.2.4.15.44 | SECTION 31.3306(c)(12)-1
| 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government. | |
| 26:17.0.1.1.2.4.15.45 | SECTION 31.3306(c)(13)-1
| 31.3306(c)(13)-1 Services of student nurse or hospital intern. | |
| 26:17.0.1.1.2.4.15.46 | SECTION 31.3306(c)(14)-1
| 31.3306(c)(14)-1 Services of insurance agent or solicitor. | |
| 26:17.0.1.1.2.4.15.47 | SECTION 31.3306(c)(15)-1
| 31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines. | |
| 26:17.0.1.1.2.4.15.48 | SECTION 31.3306(c)(16)-1
| 31.3306(c)(16)-1 Services in employ of international organization. | |
| 26:17.0.1.1.2.4.15.49 | SECTION 31.3306(c)(17)-1
| 31.3306(c)(17)-1 Fishing services. | |
| 26:17.0.1.1.2.4.15.50 | SECTION 31.3306(c)(18)-1
| 31.3306(c)(18)-1 Services of certain nonresident aliens. | |
| 26:17.0.1.1.2.4.15.51 | SECTION 31.3306(d)-1
| 31.3306(d)-1 Included and excluded service. | |
| 26:17.0.1.1.2.4.15.52 | SECTION 31.3306(i)-1
| 31.3306(i)-1 Who are employees. | |
| 26:17.0.1.1.2.4.15.53 | SECTION 31.3306(j)-1
| 31.3306(j)-1 State, United States, and citizen. | |
| 26:17.0.1.1.2.4.15.54 | SECTION 31.3306(k)-1
| 31.3306(k)-1 Agricultural labor. | |
| 26:17.0.1.1.2.4.15.55 | SECTION 31.3306(m)-1
| 31.3306(m)-1 American vessel and aircraft. | |
| 26:17.0.1.1.2.4.15.56 | SECTION 31.3306(n)-1
| 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce. | |
| 26:17.0.1.1.2.4.15.57 | SECTION 31.3306(p)-1
| 31.3306(p)-1 Employees of related corporations. | |
| 26:17.0.1.1.2.4.15.58 | SECTION 31.3306(r)(2)-1
| 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. | |
| 26:17.0.1.1.2.4.15.59 | SECTION 31.3307-1
| 31.3307-1 Deductions by an employer from remuneration of an employee. | |
| 26:17.0.1.1.2.4.15.60 | SECTION 31.3308-1
| 31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301. | |
| 26:17.0.1.1.2.5 | SUBPART E
| Subpart E - Collection of Income Tax at Source | |
| 26:17.0.1.1.2.5.15.1 | SECTION 31.3401(a)-1
| 31.3401(a)-1 Wages. | |
| 26:17.0.1.1.2.5.15.2 | SECTION 31.3401(a)-1T
| 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary). | |
| 26:17.0.1.1.2.5.15.3 | SECTION 31.3401(a)-2
| 31.3401(a)-2 Exclusions from wages. | |
| 26:17.0.1.1.2.5.15.4 | SECTION 31.3401(a)-3
| 31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements. | |
| 26:17.0.1.1.2.5.15.5 | SECTION 31.3401(a)-4
| 31.3401(a)-4 Reimbursements and other expense allowance amounts. | |
| 26:17.0.1.1.2.5.15.6 | SECTION 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. | |
| 26:17.0.1.1.2.5.15.7 | SECTION 31.3401(a)(2)-1
| 31.3401(a)(2)-1 Agricultural labor. | |
| 26:17.0.1.1.2.5.15.8 | SECTION 31.3401(a)(3)-1
| 31.3401(a)(3)-1 Remuneration for domestic service. | |
| 26:17.0.1.1.2.5.15.9 | SECTION 31.3401(a)(4)-1
| 31.3401(a)(4)-1 Cash remuneration for service not in the course of employer's trade or business. | |
| 26:17.0.1.1.2.5.15.10 | SECTION 31.3401(a)(5)-1
| 31.3401(a)(5)-1 Remuneration for services for foreign government or international organization. | |
| 26:17.0.1.1.2.5.15.11 | SECTION 31.3401(a)(6)-1
| 31.3401(a)(6)-1 Remuneration for services of nonresident alien individuals. | |
| 26:17.0.1.1.2.5.15.12 | SECTION 31.3401(a)(6)-1A
| 31.3401(a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967. | |
| 26:17.0.1.1.2.5.15.13 | SECTION 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. | |
| 26:17.0.1.1.2.5.15.14 | SECTION 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. | |
| 26:17.0.1.1.2.5.15.15 | SECTION 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. | |
| 26:17.0.1.1.2.5.15.16 | SECTION 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. | |
| 26:17.0.1.1.2.5.15.17 | SECTION 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. | |
| 26:17.0.1.1.2.5.15.18 | SECTION 31.3401(a)(10)-1
| 31.3401(a)(10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines. | |
| 26:17.0.1.1.2.5.15.19 | SECTION 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. | |
| 26:17.0.1.1.2.5.15.20 | SECTION 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. | |
| 26:17.0.1.1.2.5.15.21 | SECTION 31.3401(a)(13)-1
| 31.3401(a)(13)-1 Remuneration for services performed by Peace Corps volunteers. | |
| 26:17.0.1.1.2.5.15.22 | SECTION 31.3401(a)(14)-1
| 31.3401(a)(14)-1 Group-term life insurance. | |
| 26:17.0.1.1.2.5.15.23 | SECTION 31.3401(a)(15)-1
| 31.3401(a)(15)-1 Moving expenses. | |
| 26:17.0.1.1.2.5.15.24 | SECTION 31.3401(a)(16)-1
| 31.3401(a)(16)-1 Tips. | |
| 26:17.0.1.1.2.5.15.25 | SECTION 31.3401(a)(17)-1
| 31.3401(a)(17)-1 Remuneration for services performed on a boat engaged in catching fish. | |
| 26:17.0.1.1.2.5.15.26 | SECTION 31.3401(a)(18)-1
| 31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program. | |
| 26:17.0.1.1.2.5.15.27 | SECTION 31.3401(a)(19)-1
| 31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan. | |
| 26:17.0.1.1.2.5.15.28 | SECTION 31.3401(b)-1
| 31.3401(b)-1 Payroll period. | |
| 26:17.0.1.1.2.5.15.29 | SECTION 31.3401(c)-1
| 31.3401(c)-1 Employee. | |
| 26:17.0.1.1.2.5.15.30 | SECTION 31.3401(d)-1
| 31.3401(d)-1 Employer. | |
| 26:17.0.1.1.2.5.15.31 | SECTION 31.3401(f)-1
| 31.3401(f)-1 Tips. | |
| 26:17.0.1.1.2.5.15.32 | SECTION 31.3402(a)-1
| 31.3402(a)-1 Requirement of withholding. | |
| 26:17.0.1.1.2.5.15.33 | SECTION 31.3402(b)-1
| 31.3402(b)-1 Percentage method of withholding. | |
| 26:17.0.1.1.2.5.15.34 | SECTION 31.3402(c)-1
| 31.3402(c)-1 Wage bracket withholding. | |
| 26:17.0.1.1.2.5.15.35 | SECTION 31.3402(d)-1
| 31.3402(d)-1 Failure to withhold. | |
| 26:17.0.1.1.2.5.15.36 | SECTION 31.3402(e)-1
| 31.3402(e)-1 Included and excluded wages. | |
| 26:17.0.1.1.2.5.15.37 | SECTION 31.3402(f)(1)-1
| 31.3402(f)(1)-1 Withholding allowance. | |
| 26:17.0.1.1.2.5.15.38 | SECTION 31.3402(f)(2)-1
| 31.3402(f)(2)-1 Furnishing of withholding allowance certificates. | |
| 26:17.0.1.1.2.5.15.39 | SECTION 31.3402(f)(3)-1
| 31.3402(f)(3)-1 When withholding allowance certificate takes effect. | |
| 26:17.0.1.1.2.5.15.40 | SECTION 31.3402(f)(4)-1
| 31.3402(f)(4)-1 Effective period of a withholding allowance certificate. | |
| 26:17.0.1.1.2.5.15.41 | SECTION 31.3402(f)(5)-1
| 31.3402(f)(5)-1 Form and contents of withholding allowance certificates. | |
| 26:17.0.1.1.2.5.15.42 | SECTION 31.3402(f)(6)-1
| 31.3402(f)(6)-1 Withholding exemptions for nonresident alien individuals. | |
| 26:17.0.1.1.2.5.15.43 | SECTION 31.3402(g)-1
| 31.3402(g)-1 Supplemental wage payments. | |
| 26:17.0.1.1.2.5.15.44 | SECTION 31.3402(g)-2
| 31.3402(g)-2 Wages paid for payroll period of more than one year. | |
| 26:17.0.1.1.2.5.15.45 | SECTION 31.3402(g)-3
| 31.3402(g)-3 Wages paid through an agent, fiduciary, or other person on behalf of two or more employers. | |
| 26:17.0.1.1.2.5.15.46 | SECTION 31.3402(h)(1)-1
| 31.3402(h)(1)-1 Withholding on basis of average wages. | |
| 26:17.0.1.1.2.5.15.47 | SECTION 31.3402(h)(2)-1
| 31.3402(h)(2)-1 Withholding on basis of annualized wages. | |
| 26:17.0.1.1.2.5.15.48 | SECTION 31.3402(h)(3)-1
| 31.3402(h)(3)-1 Withholding on basis of cumulative wages. | |
| 26:17.0.1.1.2.5.15.49 | SECTION 31.3402(h)(4)-1
| 31.3402(h)(4)-1 Other methods. | |
| 26:17.0.1.1.2.5.15.50 | SECTION 31.3402(i)-1
| 31.3402(i)-1 Increases in withholding. | |
| 26:17.0.1.1.2.5.15.51 | SECTION 31.3402(j)-1
| 31.3402(j)-1 Remuneration other than in cash for service performed by retail commission salesman. | |
| 26:17.0.1.1.2.5.15.52 | SECTION 31.3402(k)-1
| 31.3402(k)-1 Special rule for tips. | |
| 26:17.0.1.1.2.5.15.53 | SECTION 31.3402(l)-1
| 31.3402(l)-1 Determination and disclosure of marital or filing status. | |
| 26:17.0.1.1.2.5.15.54 | SECTION 31.3402(m)-1
| 31.3402(m)-1 Additional withholding allowance. | |
| 26:17.0.1.1.2.5.15.55 | SECTION 31.3402(n)-1
| 31.3402(n)-1 Employees incurring no income tax liability. | |
| 26:17.0.1.1.2.5.15.56 | SECTION 31.3402(o)-1
| 31.3402(o)-1 Extension of withholding to supplemental unemployment compensation benefits. | |
| 26:17.0.1.1.2.5.15.57 | SECTION 31.3402(o)-2
| 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee. | |
| 26:17.0.1.1.2.5.15.58 | SECTION 31.3402(o)-3
| 31.3402(o)-3 Extension of withholding to sick pay. | |
| 26:17.0.1.1.2.5.15.59 | SECTION 31.3402(p)-1
| 31.3402(p)-1 Voluntary withholding agreements. | |
| 26:17.0.1.1.2.5.15.60 | SECTION 31.3402(q)-1
| 31.3402(q)-1 Extension of withholding to certain gambling winnings. | |
| 26:17.0.1.1.2.5.15.61 | SECTION 31.3402(r)-1
| 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. | |
| 26:17.0.1.1.2.5.15.62 | SECTION 31.3403-1
| 31.3403-1 Liability for tax. | |
| 26:17.0.1.1.2.5.15.63 | SECTION 31.3404-1
| 31.3404-1 Return and payment by governmental employer. | |
| 26:17.0.1.1.2.5.15.64 | SECTION 31.3405(a)-1
| 31.3405(a)-1 Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments. | |
| 26:17.0.1.1.2.5.15.65 | SECTION 31.3405(c)-1
| 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers. | |
| 26:17.0.1.1.2.5.15.66 | SECTION 31.3406-0
| 31.3406-0 Outline of the backup withholding regulations. | |
| 26:17.0.1.1.2.5.15.67 | SECTION 31.3406(a)-1
| 31.3406(a)-1 Backup withholding requirement on reportable payments. | |
| 26:17.0.1.1.2.5.15.68 | SECTION 31.3406(a)-2
| 31.3406(a)-2 Definition of payors obligated to backup withhold. | |
| 26:17.0.1.1.2.5.15.69 | SECTION 31.3406(a)-3
| 31.3406(a)-3 Scope and extent of accounts subject to backup withholding. | |
| 26:17.0.1.1.2.5.15.70 | SECTION 31.3406(a)-4
| 31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding. | |
| 26:17.0.1.1.2.5.15.71 | SECTION 31.3406(b)(2)-1
| 31.3406(b)(2)-1 Reportable interest payment. | |
| 26:17.0.1.1.2.5.15.72 | SECTION 31.3406(b)(2)-2
| 31.3406(b)(2)-2 Original issue discount. | |
| 26:17.0.1.1.2.5.15.73 | SECTION 31.3406(b)(2)-3
| 31.3406(b)(2)-3 Window transactions. | |
| 26:17.0.1.1.2.5.15.74 | SECTION 31.3406(b)(2)-4
| 31.3406(b)(2)-4 Reportable dividend payment. | |
| 26:17.0.1.1.2.5.15.75 | SECTION 31.3406(b)(2)-5
| 31.3406(b)(2)-5 Reportable patronage dividend payment. | |
| 26:17.0.1.1.2.5.15.76 | SECTION 31.3406(b)(3)-1
| 31.3406(b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc. | |
| 26:17.0.1.1.2.5.15.77 | SECTION 31.3406(b)(3)-2
| 31.3406(b)(3)-2 Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers. | |
| 26:17.0.1.1.2.5.15.78 | SECTION 31.3406(b)(3)-3
| 31.3406(b)(3)-3 Reportable payments by certain fishing boat operators. | |
| 26:17.0.1.1.2.5.15.79 | SECTION 31.3406(b)(3)-4
| 31.3406(b)(3)-4 Reportable payments of royalties. | |
| 26:17.0.1.1.2.5.15.80 | SECTION 31.3406(b)(3)-5
| 31.3406(b)(3)-5 Reportable payments of payment card and third party network transactions. | |
| 26:17.0.1.1.2.5.15.81 | SECTION 31.3406(b)(4)-1
| 31.3406(b)(4)-1 Exemption for certain minimal payments. | |
| 26:17.0.1.1.2.5.15.82 | SECTION 31.3406(c)-1
| 31.3406(c)-1 Notified payee underreporting of reportable interest or dividend payments. | |
| 26:17.0.1.1.2.5.15.83 | SECTION 31.3406(d)-1
| 31.3406(d)-1 Manner required for furnishing a taxpayer identification number. | |
| 26:17.0.1.1.2.5.15.84 | SECTION 31.3406(d)-2
| 31.3406(d)-2 Payee certification failure. | |
| 26:17.0.1.1.2.5.15.85 | SECTION 31.3406(d)-3
| 31.3406(d)-3 Special 30-day rules for certain reportable payments. | |
| 26:17.0.1.1.2.5.15.86 | SECTION 31.3406(d)-4
| 31.3406(d)-4 Special rules for readily tradable instruments acquired through a broker. | |
| 26:17.0.1.1.2.5.15.87 | SECTION 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. | |
| 26:17.0.1.1.2.5.15.88 | SECTION 31.3406(e)-1
| 31.3406(e)-1 Period during which backup withholding is required. | |
| 26:17.0.1.1.2.5.15.89 | SECTION 31.3406(f)-1
| 31.3406(f)-1 Confidentiality of information. | |
| 26:17.0.1.1.2.5.15.90 | SECTION 31.3406(g)-1
| 31.3406(g)-1 Exception for payments to certain payees and certain other payments. | |
| 26:17.0.1.1.2.5.15.91 | SECTION 31.3406(g)-2
| 31.3406(g)-2 Exception for reportable payment for which withholding is otherwise required. | |
| 26:17.0.1.1.2.5.15.92 | SECTION 31.3406(g)-3
| 31.3406(g)-3 Exemption while payee is waiting for a taxpayer identification number. | |
| 26:17.0.1.1.2.5.15.93 | SECTION 31.3406(h)-1
| 31.3406(h)-1 Definitions. | |
| 26:17.0.1.1.2.5.15.94 | SECTION 31.3406(h)-2
| 31.3406(h)-2 Special rules. | |
| 26:17.0.1.1.2.5.15.95 | SECTION 31.3406(h)-3
| 31.3406(h)-3 Certificates. | |
| 26:17.0.1.1.2.5.15.96 | SECTION 31.3406(i)-1
| 31.3406(i)-1 Effective date. | |
| 26:17.0.1.1.2.5.15.97 | SECTION 31.3406(j)-1
| 31.3406(j)-1 Taxpayer Identification Number (TIN) matching program. | |
| 26:17.0.1.1.2.6 | SUBPART F
| Subpart F - General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) | |
| 26:17.0.1.1.2.6.15.1 | SECTION 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). | |
| 26:17.0.1.1.2.6.15.2 | SECTION 31.3502-1
| 31.3502-1 Nondeductibility of taxes in computing taxable income. | |
| 26:17.0.1.1.2.6.15.3 | SECTION 31.3503-1
| 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter. | |
| 26:17.0.1.1.2.6.15.4 | SECTION 31.3504-1
| 31.3504-1 Designation of agent by application. | |
| 26:17.0.1.1.2.6.15.5 | SECTION 31.3504-2
| 31.3504-2 Designation of payor to perform acts of an employer. | |
| 26:17.0.1.1.2.6.15.6 | SECTION 31.3505-1
| 31.3505-1 Liability of third parties paying or providing for wages. | |
| 26:17.0.1.1.2.6.15.7 | SECTION 31.3506-1
| 31.3506-1 Companion sitting placement services. | |
| 26:17.0.1.1.2.6.15.8 | SECTION 31.3507-1
| 31.3507-1 Advance payments of earned income credit. | |
| 26:17.0.1.1.2.6.15.9 | SECTION 31.3507-2
| 31.3507-2 Earned income credit advance payment certificates. | |
| 26:17.0.1.1.2.6.15.10 | SECTION 31.3511-1
| 31.3511-1 Certified professional employer organization. | |
| 26:17.0.1.1.2.7 | SUBPART G
| Subpart G - Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) | |
| 26:17.0.1.1.2.7.15.1 | SECTION 31.6001-1
| 31.6001-1 Records in general. | |
| 26:17.0.1.1.2.7.15.2 | SECTION 31.6001-2
| 31.6001-2 Additional records under Federal Insurance Contributions Act. | |
| 26:17.0.1.1.2.7.15.3 | SECTION 31.6001-3
| 31.6001-3 Additional records under Railroad Retirement Tax Act. | |
| 26:17.0.1.1.2.7.15.4 | SECTION 31.6001-4
| 31.6001-4 Additional records under Federal Unemployment Tax Act. | |
| 26:17.0.1.1.2.7.15.5 | SECTION 31.6001-5
| 31.6001-5 Additional records in connection with collection of income tax at source on wages. | |
| 26:17.0.1.1.2.7.15.6 | SECTION 31.6001-6
| 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records. | |
| 26:17.0.1.1.2.7.15.7 | SECTION 31.6011-4
| 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. | |
| 26:17.0.1.1.2.7.15.8 | SECTION 31.6011(a)-1
| 31.6011(a)-1 Returns under Federal Insurance Contributions Act. | |
| 26:17.0.1.1.2.7.15.9 | SECTION 31.6011(a)-2
| 31.6011(a)-2 Returns under Railroad Retirement Tax Act. | |
| 26:17.0.1.1.2.7.15.10 | SECTION 31.6011(a)-3
| 31.6011(a)-3 Returns under Federal Unemployment Tax Act. | |
| 26:17.0.1.1.2.7.15.11 | SECTION 31.6011(a)-3A
| 31.6011(a)-3A Returns of the railroad unemployment repayment tax. | |
| 26:17.0.1.1.2.7.15.12 | SECTION 31.6011(a)-4
| 31.6011(a)-4 Returns of income tax withheld. | |
| 26:17.0.1.1.2.7.15.13 | SECTION 31.6011(a)-5
| 31.6011(a)-5 Monthly returns. | |
| 26:17.0.1.1.2.7.15.14 | SECTION 31.6011(a)-6
| 31.6011(a)-6 Final returns. | |
| 26:17.0.1.1.2.7.15.15 | SECTION 31.6011(a)-7
| 31.6011(a)-7 Execution of returns. | |
| 26:17.0.1.1.2.7.15.16 | SECTION 31.6011(a)-8
| 31.6011(a)-8 Composite return in lieu of specified form. | |
| 26:17.0.1.1.2.7.15.17 | SECTION 31.6011(a)-9
| 31.6011(a)-9 Instructions to forms control as to which form is to be used. | |
| 26:17.0.1.1.2.7.15.18 | SECTION 31.6011 (a)-10
| 31.6011 (a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns. | |
| 26:17.0.1.1.2.7.15.19 | SECTION 31.6011(b)-1
| 31.6011(b)-1 Employers' identification numbers. | |
| 26:17.0.1.1.2.7.15.20 | SECTION 31.6011(b)-2
| 31.6011(b)-2 Employees' account numbers. | |
| 26:17.0.1.1.2.7.15.21 | SECTION 31.6051-1
| 31.6051-1 Statements for employees. | |
| 26:17.0.1.1.2.7.15.22 | SECTION 31.6051-2
| 31.6051-2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2. | |
| 26:17.0.1.1.2.7.15.23 | SECTION 31.6051-3
| 31.6051-3 Statements required in case of sick pay paid by third parties. | |
| 26:17.0.1.1.2.7.15.24 | SECTION 31.6051-4
| 31.6051-4 Statement required in case of backup withholding. | |
| 26:17.0.1.1.2.7.15.25 | SECTION 31.6053-1
| 31.6053-1 Report of tips by employee to employer. | |
| 26:17.0.1.1.2.7.15.26 | SECTION 31.6053-2
| 31.6053-2 Employer statement of uncollected employee tax. | |
| 26:17.0.1.1.2.7.15.27 | SECTION 31.6053-3
| 31.6053-3 Reporting by certain large food or beverage establishments with respect to tips. | |
| 26:17.0.1.1.2.7.15.28 | SECTION 31.6053-4
| 31.6053-4 Substantiation requirements for tipped employees. | |
| 26:17.0.1.1.2.7.15.29 | SECTION 31.6060-1
| 31.6060-1 Reporting requirements for tax return preparers. | |
| 26:17.0.1.1.2.7.15.30 | SECTION 31.6061-1
| 31.6061-1 Signing of returns. | |
| 26:17.0.1.1.2.7.15.31 | SECTION 31.6065(a)-1
| 31.6065(a)-1 Verification of returns or other documents. | |
| 26:17.0.1.1.2.7.15.32 | SECTION 31.6071(a)-1
| 31.6071(a)-1 Time for filing returns and other documents. | |
| 26:17.0.1.1.2.7.15.33 | SECTION 31.6071(a)-1A
| 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax. | |
| 26:17.0.1.1.2.7.15.34 | SECTION 31.6081(a)-1
| 31.6081(a)-1 Extensions of time for filing returns and other documents. | |
| 26:17.0.1.1.2.7.15.35 | SECTION 31.6091-1
| 31.6091-1 Place for filing returns. | |
| 26:17.0.1.1.2.7.15.36 | SECTION 31.6101-1
| 31.6101-1 Period covered by returns. | |
| 26:17.0.1.1.2.7.15.37 | SECTION 31.6107-1
| 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. | |
| 26:17.0.1.1.2.7.15.38 | SECTION 31.6109-1
| 31.6109-1 Supplying of identifying numbers. | |
| 26:17.0.1.1.2.7.15.39 | SECTION 31.6109-2
| 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:17.0.1.1.2.7.15.40 | SECTION 31.6151-1
| 31.6151-1 Time for paying tax. | |
| 26:17.0.1.1.2.7.15.41 | SECTION 31.6157-1
| 31.6157-1 Cross reference. | |
| 26:17.0.1.1.2.7.15.42 | SECTION 31.6161(a)(1)-1
| 31.6161(a)(1)-1 Extensions of time for paying tax. | |
| 26:17.0.1.1.2.7.15.43 | SECTION 31.6205-1
| 31.6205-1 Adjustments of underpayments. | |
| 26:17.0.1.1.2.7.15.44 | SECTION 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. | |
| 26:17.0.1.1.2.7.15.45 | SECTION 31.6302-0
| 31.6302-0 Table of contents. | |
| 26:17.0.1.1.2.7.15.46 | SECTION 31.6302-1
| 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes. | |
| 26:17.0.1.1.2.7.15.47 | SECTION 31.6302-2
| 31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA). | |
| 26:17.0.1.1.2.7.15.48 | SECTION 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. | |
| 26:17.0.1.1.2.7.15.49 | SECTION 31.6302-4
| 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments. | |
| 26:17.0.1.1.2.7.15.50 | SECTION 31.6302(b)-1
| 31.6302(b)-1 Method of collection. | |
| 26:17.0.1.1.2.7.15.51 | SECTION 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. | |
| 26:17.0.1.1.2.7.15.52 | SECTION 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. | |
| 26:17.0.1.1.2.7.15.53 | SECTION 31.6302(c)-3
| 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act. | |
| 26:17.0.1.1.2.7.15.54 | SECTION 31.6302(c)-4
| 31.6302(c)-4 Cross references. | |
| 26:17.0.1.1.2.7.15.55 | SECTION 31.6361-1
| 31.6361-1 Collection and administration of qualified State individual income taxes. | |
| 26:17.0.1.1.2.7.15.56 | SECTION 31.6402(a)-1
| 31.6402(a)-1 Credits or refunds. | |
| 26:17.0.1.1.2.7.15.57 | SECTION 31.6402(a)-2
| 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. | |
| 26:17.0.1.1.2.7.15.58 | SECTION 31.6402(a)-3
| 31.6402(a)-3 Refund of Federal unemployment tax. | |
| 26:17.0.1.1.2.7.15.59 | SECTION 31.6404(a)-1
| 31.6404(a)-1 Abatements. | |
| 26:17.0.1.1.2.7.15.60 | SECTION 31.6413(a)-1
| 31.6413(a)-1 Repayment or reimbursement by employer of tax erroneously collected from employee. | |
| 26:17.0.1.1.2.7.15.61 | SECTION 31.6413(a)-2
| 31.6413(a)-2 Adjustments of overpayments. | |
| 26:17.0.1.1.2.7.15.62 | SECTION 31.6413(a)-3
| 31.6413(a)-3 Repayment by payor of tax erroneously collected from payee. | |
| 26:17.0.1.1.2.7.15.63 | SECTION 31.6413(b)-1
| 31.6413(b)-1 Overpayments of certain employment taxes. | |
| 26:17.0.1.1.2.7.15.64 | SECTION 31.6413(c)-1
| 31.6413(c)-1 Special refunds. | |
| 26:17.0.1.1.2.7.15.65 | SECTION 31.6414-1
| 31.6414-1 Credit or refund of income tax withheld from wages. | |
| 26:17.0.1.1.2.7.15.66 | SECTION 31.6652(c)-1
| 31.6652(c)-1 Failure of employee to report tips for purposes of the Federal Insurance Contributions Act. | |
| 26:17.0.1.1.2.7.15.67 | SECTION 31.6674-1
| 31.6674-1 Penalties for fraudulent statement or failure to furnish statement. | |
| 26:17.0.1.1.2.7.15.68 | SECTION 31.6682-1
| 31.6682-1 False information with respect to withholding. | |
| 26:17.0.1.1.2.7.15.69 | SECTION 31.6694-1
| 31.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:17.0.1.1.2.7.15.70 | SECTION 31.6694-2
| 31.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:17.0.1.1.2.7.15.71 | SECTION 31.6694-3
| 31.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:17.0.1.1.2.7.15.72 | SECTION 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. | |
| 26:17.0.1.1.2.7.15.73 | SECTION 31.6695-1
| 31.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:17.0.1.1.2.7.15.74 | SECTION 31.6696-1
| 31.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:17.0.1.1.2.7.15.75 | SECTION 31.7701-1
| 31.7701-1 Tax return preparer. | |
| 26:17.0.1.1.2.7.15.76 | SECTION 31.7701-2
| 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage. | |
| 26:17.0.1.1.2.7.15.77 | SECTION 31.7805-1
| 31.7805-1 Promulgation of regulations. | |
| 26:17.0.1.1.3 | PART 32
| PART 32 - TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123) | |
| 26:17.0.1.1.3.0.15.1 | SECTION 32.1
| 32.1 Social security taxes with respect to payments on account of sickness or accident disability. | |
| 26:17.0.1.1.3.0.15.2 | SECTION 32.2
| 32.2 Railroad retirement taxes with respect to payments on account of sickness or accident disability. | |
| 26:17.0.1.1.4 | PART 34
| PART 34 [RESERVED] | |
| 26:17.0.1.1.5 | PART 35
| PART 35 - EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 | |
| 26:17.0.1.1.5.0.15.1 | SECTION 35.3405-1
| 35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. | |
| 26:17.0.1.1.5.0.15.2 | SECTION 35.3405-1T
| 35.3405-1T Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations). | |
| 26:17.0.1.1.6 | PART 35a
| PART 35a - TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983 | |
| 26:17.0.1.1.6.0.15.1 | SECTION 35a.3406-2
| 35a.3406-2 Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments. | |
| 26:17.0.1.1.7 | PART 36
| PART 36 - CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES | |
| 26:17.0.1.1.7.0.15.1 | SECTION 36.3121(l)-0
| 36.3121(l)-0 Introduction. | |
| 26:17.0.1.1.7.0.15.2 | SECTION 36.3121(l)(1)-1
| 36.3121(l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries. | |
| 26:17.0.1.1.7.0.15.3 | SECTION 36.3121(l)(1)-2
| 36.3121(l)(1)-2 Amendment of agreement. | |
| 26:17.0.1.1.7.0.15.4 | SECTION 36.3121(l)(1)-3
| 36.3121(l)(1)-3 Effect of agreement. | |
| 26:17.0.1.1.7.0.15.5 | SECTION 36.3121(l)(2)-1
| 36.3121(l)(2)-1 Effective period of agreement. | |
| 26:17.0.1.1.7.0.15.6 | SECTION 36.3121(l)(3)-1
| 36.3121(l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership. | |
| 26:17.0.1.1.7.0.15.7 | SECTION 36.3121(l)(4)-1
| 36.3121(l)(4)-1 Termination of agreement by Commissioner. | |
| 26:17.0.1.1.7.0.15.8 | SECTION 36.3121(l)(5)-1
| 36.3121(l)(5)-1 Effect of termination. | |
| 26:17.0.1.1.7.0.15.9 | SECTION 36.3121(l)(7)-1
| 36.3121(l)(7)-1 Overpayments and underpayments. | |
| 26:17.0.1.1.7.0.15.10 | SECTION 36.3121(l)(8)-1
| 36.3121(l)(8)-1 Definition of foreign subsidiary. | |
| 26:17.0.1.1.7.0.15.11 | SECTION 36.3121(l)(9)-1
| 36.3121(l)(9)-1 Domestic corporation as separate entity. | |
| 26:17.0.1.1.7.0.15.12 | SECTION 36.3121(l)(10)-1
| 36.3121(l)(10)-1 Requirements in respect of liability under agreement. | |
| 26:17.0.1.1.7.0.15.13 | SECTION 36.3121(l)(10)-2
| 36.3121(l)(10)-2 Identification. | |
| 26:17.0.1.1.7.0.15.14 | SECTION 36.3121(l)(10)-3
| 36.3121(l)(10)-3 Returns. | |
| 26:17.0.1.1.7.0.15.15 | SECTION 36.3121(l)(10)-4
| 36.3121(l)(10)-4 Payment of amounts equivalent to tax. | |
| 26:17.0.1.1.8 | PART 37-39
| PARTS 37-39 [RESERVED] | |