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