Treasury Regulations, Subchapter C, Part 31 - Index

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Subchapter C - Employment Taxes and Collection of Income Tax at Source

Part 31 EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

Subpart A - Introduction

Sec. 31.0-1 Introduction

Sec. 31.0-2 General definitions and use of terms

Sec. 31.0-3 Scope of regulations

Sec. 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

Sec. 31.3101-1 Measure of employee tax

Sec. 31.3101-2 Rates and computation of employee tax

Sec. 31.3101-3 When employee tax attaches

Sec. 31.3102-1 Collection of, and liability for, employee tax; in general

Sec. 31.3102-2 Manner and time of payment of employee tax

Sec. 31.3102-3 Collection of, and liability for, employee tax on tips

Tax on Employers

Sec. 31.3111-1 Measure of employer tax

Sec. 31.3111-2 Rates and computation of employer tax

Sec. 31.3111-3 When employer tax attaches

Sec. 31.3111-4 Liability for employer tax

Sec. 31.3111-5 Manner and time of payment of employer tax

Sec. 31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax

General Provisions

Sec. 31.3121(a)-1 Wages

Sec. 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary)

Sec. 31.3121(a)-2 Wages; when paid and received

Sec. 31.3121(a)-3 Reimbursement and other expense allowance amounts

Sec. 31.3121(a)(1)-1 Annual wage limitation

Sec. 31.3121(a)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death

Sec. 31.3121(a)(3)-1 Retirement payments

Sec. 31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses

Sec. 31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans

Sec. 31.3121(a)(5)-2T Payments under or to an annuity contract described in section 403(b) (temporary)

Sec. 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law

Sec. 31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service

Sec. 31.3121(a)(8)-1 Payments for agricultural labor

Sec. 31.3121(a)(9)-1 Payments to employees for nonwork periods

Sec. 31.3121(a)(10)-1 Payments to certain home workers

Sec. 31.3121(a)(11)-1 Moving expenses

Sec. 31.3121(a)(12)-1 Tips

Sec. 31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death

Sec. 31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee

Sec. 31.3121(a)(15)-1 Payments by employer to disabled former employee

Sec. 31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program

Sec. 31.3121(b)-1 Employment; services to which the regulations in this subpart apply

Sec. 31.3121(b)-2 Employment; services performed before 1955

Sec. 31.3121(b)-3 Employment; services performed after 1954

Sec. 31.3121(b)-4 Employment; excepted services in general

Sec. 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products

Sec. 31.3121(b)(2)-1 Domestic service performed by students for certain college organizations

Sec. 31.3121(b)(3)-1 Family employment

Sec. 31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft

Sec. 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax

Sec. 31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof

Sec. 31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities

Sec. 31.3121(b)(7)-2 Service by employees who are not members of a public retirement system

Sec. 31.3121(b)(8)-1 Services performed by a minister of a church or a member of a religious order

Sec. 31.3121(b)(8)-2 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax

Sec. 31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231

Sec. 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

Sec. 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

Sec. 31.3121(b)(11)-1 Services in the employ of a foreign government

Sec. 31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government

Sec. 31.3121(b)(13)-1 Services of student nurse or hospital intern

Sec. 31.3121(b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines

Sec. 31.3121(b)(15)-1 Services in employ of international organization

Sec. 31.3121(b)(16)-1 Services performed under share-farming arrangement

Sec. 31.3121(b)(17)-1 Services in employ of Communist organization

Sec. 31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam

Sec. 31.3121(b)(19)-1 Services of certain nonresident aliens

Sec. 31.3121(b)(20)-1 Service performed on a boat engaged in catching fish

Sec. 31.3121(c)-1 Included and excluded services

Sec. 31.3121(d)-1 Who are employees

Sec. 31.3121(d)-2 Who are employers

Sec. 31.3121(e)-1 State, United States, and citizen

Sec. 31.3121(f)-1 American vessel and aircraft

Sec. 31.3121(g)-1 Agricultural labor

Sec. 31.3121(h)-1 American employer

Sec. 31.3121(i)-1 Computation to nearest dollar of cash remuneration for domestic service

Sec. 31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service

Sec. 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

Sec. 31.3121(i)-4 Computation of remuneration for service performed by certain members of religious orders

Sec. 31.3121(j)-1 Covered transportation service

Sec. 31.3121(k)-1 Waiver of exemption from taxes

Sec. 31.3121(k)-2 Waivers of exemption; original effective date changed retroactively

Sec. 31.3121(k)-3 Request for coverage of individual employed by exempt organization before August 1, 1956

Sec. 31.3121(k)-4 Constructive filing of waivers of exemption from social security taxes by certain tax-exempt organizations

Sec. 31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries

Sec. 31.3121(o)-1 Crew leader

Sec. 31.3121(q)-1 Tips included for employee taxes

Sec. 31.3121(r)-1 Election of coverage by religious orders

Sec. 31.3121(s)-1 Concurrent employment by related corporations with common paymaster

Sec. 31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans

Sec. 31.3121(v)(2)-2 Effective dates and transition rules

Sec. 31.3123-1 Deductions by an employer from remuneration of an employee

Subpart C - Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)

Tax on Employees

Sec. 31.3201-1 Measure of employee tax

Sec. 31.3201-2 Rates and computation of employee tax

Sec. 31.3202-1 Collection of, and liability for, employee tax

Tax on Employee Representatives

Sec. 31.3211-1 Measure of employee representative tax

Sec. 31.3211-2 Rates and computation of employee representative tax

Sec. 31.3211-3 Employee representative supplemental tax

Sec. 31.3212-1 Determination of compensation

Tax on Employers

Sec. 31.3221-1 Measure of employer tax

Sec. 31.3221-2 Rates and computation of employer tax

Sec. 31.3221-3 Supplemental tax

Sec. 31.3221-4 Exception from supplemental tax

General Provisions

Sec. 31.3231(a)-1 Who are employers

Sec. 31.3231(b)-1 Who are employees

Sec. 31.3231(c)-1 Who are employee representatives

Sec. 31.3231(d)-1 Service

Sec. 31.3231(e)-1 Compensation

Sec. 31.3231(e)-2 Contribution base

Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)

Sec. 31.3301-1 Persons liable for tax

Sec. 31.3301-2 Measure of tax

Sec. 31.3301-3 Rate and computation of tax

Sec. 31.3301-4 When wages are paid

Sec. 31.3302(a)-1 Credit against tax for contributions paid

Sec. 31.3302(a)-2 Refund of State contributions

Sec. 31.3302(a)-3 Proof of credit under section 3302(a)

Sec. 31.3302(b)-1 Additional credit against tax

Sec. 31.3302(b)-2 Proof of additional credit under section 3302(b)

Sec. 31.3302(c)-1 Limit on total credits

Sec. 31.3302(d)-1 Definitions and special rules relating to limit on total credits

Sec. 31.3302(e)-1 Successor employer

Sec. 31.3306(a)-1 Who are employers

Sec. 31.3306(b)-1 Wages

Sec. 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary)

Sec. 31.3306(b)-2 Reimbursement and other expense allowance amounts

Sec. 31.3306(b)(1)-1 $3,000 limitation

Sec. 31.3306(b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death

Sec. 31.3306(b)(3)-1 Retirement payments

Sec. 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses

Sec. 31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans

Sec. 31.3306(b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law

Sec. 31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business

Sec. 31.3306(b)(8)-1 Payments to employees for non-work periods

Sec. 31.3306(b)(9)-1 Moving expenses

Sec. 31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death

Sec. 31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program

Sec. 31.3306(c)-1 Employment; services performed before 1955

Sec. 31.3306(c)-2 Employment; services performed after 1954

Sec. 31.3306(c)-3 Employment; excepted services in general

Sec. 31.3306(c)(1)-1 Agricultural labor

Sec. 31.3306(c)(2)-1 Domestic service

Sec. 31.3306(c)(3)-1 Services not in the course of employer's trade or business

Sec. 31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft

Sec. 31.3306(c)(5)-1 Family employment

Sec. 31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof

Sec. 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities

Sec. 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax

Sec. 31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act

Sec. 31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax

Sec. 31.3306(c)(10)-2 Services of student in employ of school, college, or university

Sec. 31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations

Sec. 31.3306(c)(11)-1 Services in employ of foreign government

Sec. 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government

Sec. 31.3306(c)(13)-1 Services of student nurse or hospital intern

Sec. 31.3306(c)(14)-1 Services of insurance agent or solicitor

Sec. 31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines

Sec. 31.3306(c)(16)-1 Services in employ of international organization

Sec. 31.3306(c)(17)-1 Fishing services

Sec. 31.3306(c)(18)-1 Services of certain nonresident aliens

Sec. 31.3306(d)-1 Included and excluded service

Sec. 31.3306(i)-1 Who are employees

Sec. 31.3306(j)-1 State, United States, and citizen

Sec. 31.3306(k)-1 Agricultural labor

Sec. 31.3306(m)-1 American vessel and aircraft

Sec. 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce

Sec. 31.3306(p)-1 Employees of related corporations

Sec. 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans

Sec. 31.3307-1 Deductions by an employer from remuneration of an employee

Sec. 31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301

Subpart E - Collection of Income Tax at Source

Sec. 31.3401(a)-1 Wages

Sec. 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary)

Sec. 31.3401(a)-2 Exclusions from wages

Sec. 31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements

Sec. 31.3401(a)-4 Reimbursements and other expense allowance amounts

Sec. 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

Sec. 31.3401(a)(2)-1 Agricultural labor

Sec. 31.3401(a)(3)-1 Remuneration for domestic service

Sec. 31.3401(a)(4)-1 Cash remuneration for service not in the course of employer's trade or business

Sec. 31.3401(a)(5)-1 Remuneration for services for foreign government or international organization

Sec. 31.3401(a)(6)-1 Remuneration for services of nonresident alien individuals

Sec. 31.3401(a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967

Sec. 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

Sec. 31.3401(a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States

Sec. 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

Sec. 31.3401(a)(8)(C)-1 Remuneration for services performed in Puerto Rico by citizen of the United States

Sec. 31.3401(a)(9)-1 Remuneration for services performed by a minister of a church or a member of a religious order

Sec. 31.3401(a)(10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines

Sec. 31.3401(a)(11)-1 Remuneration other than in cash for service not in the course of employer's trade or business

Sec. 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

Sec. 31.3401(a)(13)-1 Remuneration for services performed by Peace Corps volunteers

Sec. 31.3401(a)(14)-1 Group-term life insurance

Sec. 31.3401(a)(15)-1 Moving expenses

Sec. 31.3401(a)(16)-1 Tips

Sec. 31.3401(a)(17)-1 Remuneration for services performed on a boat engaged in catching fish

Sec. 31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program

Sec. 31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan

Sec. 31.3401(b)-1 Payroll period

Sec. 31.3401(c)-1 Employee

Sec. 31.3401(d)-1 Employer

Sec. 31.3401(e)-1 Number of withholding exemptions claimed

Sec. 31.3401(f)-1 Tips

Sec. 31.3402(a)-1 Requirement of withholding

Sec. 31.3402(b)-1 Percentage method of withholding

Sec. 31.3402(c)-1 Wage bracket withholding

Sec. 31.3402(d)-1 Failure to withhold

Sec. 31.3402(e)-1 Included and excluded wages

Sec. 31.3402(f)(1)-1 Withholding exemptions

Sec. 31.3402(f)(2)-1 Withholding exemption certificates

Sec. 31.3402(f)(2)-1T Withholding exemption certificates (temporary)

Sec. 31.3402(f)(3)-1 When withholding exemption certificate takes effect

Sec. 31.3402(f)(4)-1 Period during which withholding exemption certificate remains in effect

Sec. 31.3402(f)(4)-2 Effective period of withholding exemption certificate

Sec. 31.3402(f)(5)-1 Form and contents of withholding exemption certificates

Sec. 31.3402(f)(6)-1 Withholding exemptions for nonresident alien individuals

Sec. 31.3402(g)-1 Supplemental wage payments

Sec. 31.3402(g)-2 Wages paid for payroll period of more than one year

Sec. 31.3402(g)-3 Wages paid through an agent, fiduciary, or other person on behalf of two or more employers

Sec. 31.3402(h)(1)-1 Withholding on basis of average wages

Sec. 31.3402(h)(2)-1 Withholding on basis of annualized wages

Sec. 31.3402(h)(3)-1 Withholding on basis of cumulative wages

Sec. 31.3402(h)(4)-1 Other methods

Sec. 31.3402(i)-1 Additional withholding

Sec. 31.3402(i)-2 Increases or decreases in withholding

Sec. 31.3402(j)-1 Remuneration other than in cash for service performed by retail commission salesman

Sec. 31.3402(k)-1 Special rule for tips

Sec. 31.3402(l)-1 Determination and disclosure of marital status

Sec. 31.3402(m)-1 Withholding allowances

Sec. 31.3402(n)-1 Employees incurring no income tax liability

Sec. 31.3402(o)-1 Extension of withholding to supplemental unemployment compensation benefits

Sec. 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee

Sec. 31.3402(o)-3 Extension of withholding to sick pay

Sec. 31.3402(p)-1 Voluntary withholding agreements

Sec. 31.3402(q)-1 Extension of withholding to certain gambling winnings

Sec. 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members

Sec. 31.3403-1 Liability for tax

Sec. 31.3404-1 Return and payment by governmental employer

Sec. 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers

Questions and Answers

Sec. 31.3406-0 Outline of the backup withholding regulations

Sec. 31.3406(a)-1 Backup withholding requirement on reportable payments

Sec. 31.3406(a)-2 Definition of payors obligated to backup withhold

Sec. 31.3406(a)-3 Scope and extent of accounts subject to backup withholding

Sec. 31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding

Sec. 31.3406(b)(2)-1 Reportable interest payment

Sec. 31.3406(b)(2)-2 Original issue discount

Sec. 31.3406(b)(2)-3 Window transactions

Sec. 31.3406(b)(2)-4 Reportable dividend payment

Sec. 31.3406(b)(2)-5 Reportable patronage dividend payment

Sec. 31.3406(b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc

Sec. 31.3406(b)(3)-2 Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers

Sec. 31.3406(b)(3)-3 Reportable payments by certain fishing boat operators

Sec. 31.3406(b)(3)-4 Reportable payments of royalties

Sec. 31.3406(b)(4)-1 Exemption for certain minimal payments

Sec. 31.3406(c)-1 Notified payee underreporting of reportable interest or dividend payments

Sec. 31.3406(d)-1 Manner required for furnishing a taxpayer identification number

Sec. 31.3406(d)-2 Payee certification failure

Sec. 31.3406(d)-3 Special 30-day rules for certain reportable payments

Sec. 31.3406(d)-4 Special rules for readily tradable instruments acquired through a broker

Sec. 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

Sec. 31.3406(e)-1 Period during which backup withholding is required

Sec. 31.3406(f)-1 Confidentiality of information

Sec. 31.3406(g)-1 Exception for payments to certain payees and certain other payments

Sec. 31.3406(g)-2 Exception for reportable payment for which withholding is otherwise required

Sec. 31.3406(g)-3 Exemption while payee is waiting for a taxpayer identification number

Sec. 31.3406(h)-1 Definitions

Sec. 31.3406(h)-2 Special rules

Sec. 31.3406(h)-3 Certificates

Sec. 31.3406(i)-1 Effective date

Sec. 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)

Sec. 31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary)

Sec. 31.3502-1 Nondeductibility of taxes in computing taxable income

Sec. 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter

Sec. 31.3504-1 Acts to be performed by agents

Sec. 31.3505-1 Liability of third parties paying or providing for wages

Sec. 31.3506-1 Companion sitting placement services

Sec. 31.3507-1 Advance payments of earned income credit

Sec. 31.3507-2 Earned income credit advance payment certificates

Subpart G - Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

Sec. 31.6001-1 Records in general

Sec. 31.6001-2 Additional records under Federal Insurance Contributions Act

Sec. 31.6001-3 Additional records under Railroad Retirement Tax Act

Sec. 31.6001-4 Additional records under Federal Unemployment Tax Act

Sec. 31.6001-5 Additional records in connection with collection of income tax at source on wages

Sec. 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records

Sec. 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers

Sec. 31.6011(a)-1 Returns under Federal Insurance Contributions Act

Sec. 31.6011(a)-2 Returns under Railroad Retirement Tax Act

Sec. 31.6011(a)-3 Returns under Federal Unemployment Tax Act

Sec. 31.6011(a)-3A Returns of the railroad unemployment repayment tax

Sec. 31.6011(a)-4 Returns of income tax withheld

Sec. 31.6011(a)-5 Monthly returns

Sec. 31.6011(a)-6 Final returns

Sec. 31.6011(a)-7 Execution of returns

Sec. 31.6011(a)-8 Composite return in lieu of specified form

Sec. 31.6011(a)-9 Instructions to forms control as to which form is to be used

Sec. 31.6011 (a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns

Sec. 31.6011(b)-1 Employers' identification numbers

Sec. 31.6011(b)-2 Employees' account numbers

Sec. 31.6051-1 Statements for employees

Sec. 31.6051-2 Information returns on Form W - 3 and Internal Revenue Service copies of Forms W - 2

Sec. 31.6051-3 Statements required in case of sick pay paid by third parties

Sec. 31.6051-4 Statement required in case of backup withholding

Sec. 31.6053-1 Report of tips by employee to employer

Sec. 31.6053-2 Employer statement of uncollected employee tax

Sec. 31.6053-3 Reporting by certain large food or beverage establishments with respect to tips

Sec. 31.6053-4 Substantiation requirements for tipped employees

Sec. 31.6061-1 Signing of returns

Sec. 31.6065(a)-1 Verification of returns or other documents

Sec. 31.6071(a)-1 Time for filing returns and other documents

Sec. 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax

Sec. 31.6081(a)-1 Extensions of time for filing returns and other documents

Sec. 31.6091-1 Place for filing returns

Sec. 31.6101-1 Period covered by returns

Sec. 31.6109-1 Supplying of identifying numbers

Sec. 31.6151-1 Time for paying tax

Sec. 31.6157-1 Cross reference

Sec. 31.6161(a)(1)-1 Extensions of time for paying tax

Sec. 31.6205-1 Adjustments of underpayments

Sec. 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

Sec. 31.6302-0 Table of Contents

Sec. 31.6302-1 Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992

Sec. 31.6302-2 Federal Tax Deposit Rules for amounts withheld under the Railroad Retirement Tax Act (R.R.T.A.) attributable to payments made after December 31, 1992

Sec. 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

Sec. 31.6302-4 Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made after December 31, 1993

Sec. 31.6302(b)-1 Method of collection

Sec. 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

Sec. 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

Sec. 31.6302(c)-2A Use of Government depositaries in connection with the railroad unemployment repayment tax

Sec. 31.6302(c)-3 Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act

Sec. 31.6302(c)-4 Cross references

Sec. 31.6361-1 Collection and administration of qualified State individual income taxes

Sec. 31.6402(a)-1 Credits or refunds

Sec. 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act

Sec. 31.6402(a)-3 Refund of Federal unemployment tax

Sec. 31.6404(a)-1 Abatements

Sec. 31.6413(a)-1 Repayment by employer of tax erroneously collected from employee

Sec. 31.6413(a)-2 Adjustment of overpayments

Sec. 31.6413(a)-3 Repayment by payor of tax erroneously collected from payee

Sec. 31.6413(b)-1 Overpayments of certain employment taxes

Sec. 31.6413(c)-1 Special refunds

Sec. 31.6414-1 Credit or refund of income tax withheld from wages

Sec. 31.6652(c)-1 Failure of employee to report tips for purposes of the Federal Insurance Contributions Act

Sec. 31.6674-1 Penalties for fraudulent statement or failure to furnish statement

Sec. 31.6682-1 False information with respect to withholding

Sec. 31.7805-1 Promulgation of regulations