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e-CFR Data is current as of August 18, 2014

Title 26Chapter ISubchapter CPart 31


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

rule

Subpart A—INTRODUCTION

§31.0-1
Introduction.
§31.0-2
General definitions and use of terms.
§31.0-3
Scope of regulations.
§31.0-4
Extent to which the regulations in this part supersede prior regulations.
rule

Subpart B—FEDERAL INSURANCE CONTRIBUTIONS ACT (CHAPTER 21, INTERNAL REVENUE CODE OF 1954)

Tax on Employees

§31.3101-1
Measure of employee tax.
§31.3101-2
Rates and computation of employee tax.
§31.3101-3
When employee tax attaches.
§31.3102-1
Collection of, and liability for, employee tax; in general.
§31.3102-2
Manner and time of payment of employee tax.
§31.3102-3
Collection of, and liability for, employee tax on tips.
§31.3102-4
Special rules regarding Additional Medicare Tax.

Tax on Employers

§31.3111-1
Measure of employer tax.
§31.3111-2
Rates and computation of employer tax.
§31.3111-3
When employer tax attaches.
§31.3111-4
Liability for employer tax.
§31.3111-5
Manner and time of payment of employer tax.
§31.3112-1
Instrumentalities of the United States specifically exempted from the employer tax.

General Provisions

§31.3121(a)-1
Wages.
§31.3121(a)-1T
Question and answer relating to the definition of wages in section 3121(a) (Temporary).
§31.3121(a)-2
Wages; when paid and received.
§31.3121(a)-3
Reimbursement and other expense allowance amounts.
§31.3121(a)(1)-1
Annual wage limitation.
§31.3121(a)(2)-1
Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
§31.3121(a)(3)-1
Retirement payments.
§31.3121(a)(4)-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses.
§31.3121(a)(5)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
§31.3121(a)(5)-2
Payments under or to an annuity contract described in section 403(b).
§31.3121(a)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
§31.3121(a)(7)-1
Payments for services not in the course of employer's trade or business or for domestic service.
§31.3121(a)(8)-1
Payments for agricultural labor.
§31.3121(a)(9)-1
Payments to employees for nonwork periods.
§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)(8)-2
Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
§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(k)-1
Waiver of exemption from taxes.
§31.3121(k)-2
Waivers of exemption; original effective date changed retroactively.
§31.3121(k)-3
Request for coverage of individual employed by exempt organization before August 1, 1956.
§31.3121(k)-4
Constructive filing of waivers of exemption from social security taxes by certain tax-exempt organizations.
§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.
rule

Subpart C—RAILROAD RETIREMENT TAX ACT (CHAPTER 22, INTERNAL REVENUE CODE OF 1954)

Tax on Employees

§31.3201-1
Measure of employee tax.
§31.3201-2
Rates and computation of employee tax.
§31.3202-1
Collection of, and liability for, employee tax.

Tax on Employee Representatives

§31.3211-1
Measure of employee representative tax.
§31.3211-2
Rates and computation of employee representative tax.
§31.3211-3
Employee representative supplemental tax.
§31.3212-1
Determination of compensation.

Tax on Employers

§31.3221-1
Measure of employer tax.
§31.3221-2
Rates and computation of employer tax.
§31.3221-3
Supplemental tax.
§31.3221-4
Exception from supplemental tax.

General Provisions

§31.3231(a)-1
Who are employers.
§31.3231(b)-1
Who are employees.
§31.3231(c)-1
Who are employee representatives.
§31.3231(d)-1
Service.
§31.3231(e)-1
Compensation.
§31.3231(e)-2
Contribution base.
rule

Subpart D—FEDERAL UNEMPLOYMENT TAX ACT (CHAPTER 23, INTERNAL REVENUE CODE OF 1954)

§31.3301-1
Persons liable for tax.
§31.3301-2
Measure of tax.
§31.3301-3
Rate and computation of tax.
§31.3301-4
When wages are paid.
§31.3302(a)-1
Credit against tax for contributions paid.
§31.3302(a)-2
Refund of State contributions.
§31.3302(a)-3
Proof of credit under section 3302(a).
§31.3302(b)-1
Additional credit against tax.
§31.3302(b)-2
Proof of additional credit under section 3302(b).
§31.3302(c)-1
Limit on total credits.
§31.3302(d)-1
Definitions and special rules relating to limit on total credits.
§31.3302(e)-1
Successor employer.
§31.3306(a)-1
Who are employers.
§31.3306(b)-1
Wages.
§31.3306(b)-1T
Question and answer relating to the definition of wages in section 3306(b) (Temporary).
§31.3306(b)-2
Reimbursement and other expense allowance amounts.
§31.3306(b)(1)-1
$3,000 limitation.
§31.3306(b)(2)-1
Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
§31.3306(b)(3)-1
Retirement payments.
§31.3306(b)(4)-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses.
§31.3306(b)(5)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
§31.3306(b)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
§31.3306(b)(7)-1
Payments other than in cash for service not in the course of employer's trade or business.
§31.3306(b)(8)-1
Payments to employees for non-work periods.
§31.3306(b)(9)-1
Moving expenses.
§31.3306(b)(10)-1
Payments under certain employers' plans after retirement, disability, or death.
§31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program.
§31.3306(c)-1
Employment; services performed before 1955.
§31.3306(c)-2
Employment; services performed after 1954.
§31.3306(c)-3
Employment; excepted services in general.
§31.3306(c)(1)-1
Agricultural labor.
§31.3306(c)(2)-1
Domestic service.
§31.3306(c)(3)-1
Services not in the course of employer's trade or business.
§31.3306(c)(4)-1
Services on or in connection with a non-American vessel or aircraft.
§31.3306(c)(5)-1
Family employment.
§31.3306(c)(6)-1
Services in employ of United States or instrumentality thereof.
§31.3306(c)(7)-1
Services in employ of States or their political subdivisions or instrumentalities.
§31.3306(c)(8)-1
Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
§31.3306(c)(9)-1
Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
§31.3306(c)(10)-1
Services in the employ of certain organizations exempt from income tax.
§31.3306(c)(10)-2
Services of student in employ of school, college, or university.
§31.3306(c)(10)-3
Services before 1962 in employ of certain employees' beneficiary associations.
§31.3306(c)(11)-1
Services in employ of foreign government.
§31.3306(c)(12)-1
Services in employ of wholly owned instrumentality of foreign government.
§31.3306(c)(13)-1
Services of student nurse or hospital intern.
§31.3306(c)(14)-1
Services of insurance agent or solicitor.
§31.3306(c)(15)-1
Services in delivery or distribution of newspapers, shopping news, or magazines.
§31.3306(c)(16)-1
Services in employ of international organization.
§31.3306(c)(17)-1
Fishing services.
§31.3306(c)(18)-1
Services of certain nonresident aliens.
§31.3306(d)-1
Included and excluded service.
§31.3306(i)-1
Who are employees.
§31.3306(j)-1
State, United States, and citizen.
§31.3306(k)-1
Agricultural labor.
§31.3306(m)-1
American vessel and aircraft.
§31.3306(n)-1
Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
§31.3306(p)-1
Employees of related corporations.
§31.3306(r)(2)-1
Treatment of amounts deferred under certain nonqualified deferred compensation plans.
§31.3307-1
Deductions by an employer from remuneration of an employee.
§31.3308-1
Instrumentalities of the United States specifically exempted from tax imposed by section 3301.
rule

Subpart E—COLLECTION OF INCOME TAX AT SOURCE

§31.3401(a)-1
Wages.
§31.3401(a)-1T
Question and answer relating to the definition of wages in section 3401(a) (Temporary).
§31.3401(a)-2
Exclusions from wages.
§31.3401(a)-3
Amounts deemed wages under voluntary withholding agreements.
§31.3401(a)-4
Reimbursements and other expense allowance amounts.
§31.3401(a)(1)-1
Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.
§31.3401(a)(2)-1
Agricultural labor.
§31.3401(a)(3)-1
Remuneration for domestic service.
§31.3401(a)(4)-1
Cash remuneration for service not in the course of employer's trade or business.
§31.3401(a)(5)-1
Remuneration for services for foreign government or international organization.
§31.3401(a)(6)-1
Remuneration for services of nonresident alien individuals.
§31.3401(a)(6)-1A
Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
§31.3401(a)(7)-1
Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.
§31.3401(a)(8)(A)-1
Remuneration for services performed outside the United States by citizens of the United States.
§31.3401(a)(8)(B)-1
Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.
§31.3401(a)(8)(C)-1
Remuneration for services performed in Puerto Rico by citizen of the United States.
§31.3401(a)(9)-1
Remuneration for services performed by a minister of a church or a member of a religious order.
§31.3401(a)(10)-1
Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
§31.3401(a)(11)-1
Remuneration other than in cash for service not in the course of employer's trade or business.
§31.3401(a)(12)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.
§31.3401(a)(13)-1
Remuneration for services performed by Peace Corps volunteers.
§31.3401(a)(14)-1
Group-term life insurance.
§31.3401(a)(15)-1
Moving expenses.
§31.3401(a)(16)-1
Tips.
§31.3401(a)(17)-1
Remuneration for services performed on a boat engaged in catching fish.
§31.3401(a)(18)-1
Payments or benefits under a qualified educational assistance program.
§31.3401(a)(19)-1
Reimbursements under a self-insured medical reimbursement plan.
§31.3401(b)-1
Payroll period.
§31.3401(c)-1
Employee.
§31.3401(d)-1
Employer.
§31.3401(e)-1
Number of withholding exemptions claimed.
§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 exemptions.
§31.3402(f)(2)-1
Withholding exemption certificates.
§31.3402(f)(3)-1
When withholding exemption certificate takes effect.
§31.3402(f)(4)-1
Period during which withholding exemption certificate remains in effect.
§31.3402(f)(4)-2
Effective period of withholding exemption certificate.
§31.3402(f)(5)-1
Form and contents of withholding exemption 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
Additional withholding.
§31.3402(i)-2
Increases or decreases 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 status.
§31.3402(m)-1
Withholding allowances.
§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(p)-1T
Voluntary Withholding Agreements (temporary).
§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(c)-1
Withholding on eligible rollover distributions; questions and answers.
§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 or commodities 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)-1T
Exception for payments to certain payees and certain other payments (temporary).
§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)-2T
Special rules (temporary).
§31.3406(h)-3
Certificates.
§31.3406(i)-1
Effective date.
§31.3406(j)-1
Taxpayer Identification Number (TIN) matching program.
rule

Subpart F—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (CHAPTER 25, INTERNAL REVENUE CODE OF 1954)

§31.3501(a)-1T
Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
§31.3502-1
Nondeductibility of taxes in computing taxable income.
§31.3503-1
Tax under chapter 21 or 22 paid under wrong chapter.
§31.3504-1
Designation of agent by application.
§31.3504-2
Designation of payor to perform acts of an employer.
§31.3505-1
Liability of third parties paying or providing for wages.
§31.3506-1
Companion sitting placement services.
§31.3507-1
Advance payments of earned income credit.
§31.3507-2
Earned income credit advance payment certificates.
rule

Subpart G—ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)

§31.6001-1
Records in general.
§31.6001-2
Additional records under Federal Insurance Contributions Act.
§31.6001-3
Additional records under Railroad Retirement Tax Act.
§31.6001-4
Additional records under Federal Unemployment Tax Act.
§31.6001-5
Additional records in connection with collection of income tax at source on wages.
§31.6001-6
Notice by district director requiring returns, statements, or the keeping of records.
§31.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers.
§31.6011(a)-1
Returns under Federal Insurance Contributions Act.
§31.6011(a)-2
Returns under Railroad Retirement Tax Act.
§31.6011(a)-3
Returns under Federal Unemployment Tax Act.
§31.6011(a)-3A
Returns of the railroad unemployment repayment tax.
§31.6011(a)-4
Returns of income tax withheld.
§31.6011(a)-5
Monthly returns.
§31.6011(a)-6
Final returns.
§31.6011(a)-7
Execution of returns.
§31.6011(a)-8
Composite return in lieu of specified form.
§31.6011(a)-9
Instructions to forms control as to which form is to be used.
§31.6011 (a)-10
Instructions to forms may waive filing requirement in case of no liability tax returns.
§31.6011(b)-1
Employers' identification numbers.
§31.6011(b)-2
Employees' account numbers.
§31.6051-1
Statements for employees.
§31.6051-2
Information returns on Form W-3 and Internal Revenue Service 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.
§31.7805-1
Promulgation of regulations.


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