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.

Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)

General Provisions

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

§ 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(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)(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 - [Reserved]

§ 31.3121(a)-1 - Wages.

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

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

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

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

§ 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)(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)(2)-1 - Domestic service performed by students for certain college organizations.

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

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

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

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

§ 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(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.

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

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

§ 31.3121(b)(3)-1T - Family employment (temporary).

§ 31.3121(s)-1T - Concurrent employment by related corporations with common paymaster (temporary).

§ 31.3131-1 - Recapture of credits.

§ 31.3127-1T - Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs (temporary).

§ 31.3131-1T - Recapture of credits.

§ 31.3132-1T - Recapture of credits.

§ 31.3134-1T - Recapture of credits.

§ 31.3132-1 - Recapture of credits.

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

§ 31.3134-1 - Recapture of credits.

§ 31.3127-1 - Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.

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.

§ 31.3111-6 - 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.

§ 31.3111-6T - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.

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

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.

§ 31.3221-5 - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.

§ 31.3221-5T - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.

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.

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.

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

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

§ 31.3306(a)-1 - Who are employers.

§ 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.

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

§ 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(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)-1 - Wages.

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

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

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

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

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

§ 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(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)-1 - Employment; services performed before 1955.

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

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

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

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

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

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

§ 31.3302(e)-1 - Successor employer.

§ 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.

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

§ 31.3306(c)(5)-1T - Family employment (temporary).

§ 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.

§ 31.3307-1 - 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.

Subpart E - Collection of Income Tax at Source

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

§ 31.3401(a)-1 - Wages.

§ 31.3402(a)-1 - Requirement of withholding.

§ 31.3405(a)-1 - Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.

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

§ 31.3401(a)-2 - Exclusions from wages.

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

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

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

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

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

§ 31.3401(b)-1 - Payroll period.

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

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

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

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

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

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

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

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

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

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

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

§ 31.3406(b)(3)-5 - Reportable payments of payment card and third party network transactions.

§ 31.3401(c)-1 - Employee.

§ 31.3402(c)-1 - Wage bracket withholding.

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

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

§ 31.3401(d)-1 - Employer.

§ 31.3402(d)-1 - Failure to withhold.

§ 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.

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

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

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

§ 31.3401(f)-1 - Tips.

§ 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.

§ 31.3406(f)-1 - Confidentiality of information.

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

§ 31.3402(g)-1 - Supplemental wage payments.

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

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

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

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

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

§ 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.

§ 31.3406(h)-1 - Definitions.

§ 31.3406(h)-2 - Special rules.

§ 31.3406(h)-3 - Certificates.

§ 31.3402(i)-1 - Increases in withholding.

§ 31.3406(i)-1 - Effective date.

§ 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.

§ 31.3406(j)-1 - Taxpayer Identification Number (TIN) matching program.

§ 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.

§ 31.3402(t)-0 - Outline of the Government withholding regulations.

§ 31.3402(t)-1 - Withholding requirement on certain payments made by government entities.

§ 31.3402(t)-2 - Government entities required to withhold under section 3402(t).

§ 31.3402(t)-3 - Payments subject to withholding.

§ 31.3402(t)-4 - Certain payments excepted from withholding.

§ 31.3402(t)-5 - Application to passthrough entities.

§ 31.3402(t)-6 - Crediting of tax withheld under section 3402(t).

§ 31.3402(t)-7 - Transition relief from interest and penalties.

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

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

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

§ 31.3402(f)(5)-1T - Form and contents of withholding exemption certificates (temporary).

§ 31.3406(g)-1T - Exception for payments to certain payees and certain other payments (temporary).

§ 31.3406(h)-2T - Special rules (temporary).

§ 31.3402(p)-1T - Voluntary Withholding Agreements (temporary).

§ 31.3403-1 - Liability for tax.

§ 31.3404-1 - Return and payment by governmental employer.

§ 31.3406-0 - Outline of the backup withholding regulations.

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).

§ 31.3511-1 - Certified professional employer organization.

§ 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.

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

§ 31.6060-1 - Reporting requirements for tax return preparers.

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

§ 31.6302-0T - Table of contents (temporary).

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

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

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

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

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

§ 31.6402(a)-1 - Credits or refunds.

§ 31.6404(a)-1 - Abatements.

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

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

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

§ 31.6413(a)-2 - Adjustments of overpayments.

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

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

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

§ 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.

§ 31.6302(b)-1 - Method of collection.

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

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

§ 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.

§ 31.6413(c)-1 - Special refunds.

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

§ 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.

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

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

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

§ 31.6011(a)-1T - Returns under Federal Insurance Contributions Act (temporary).

§ 31.6011(a)-4T - Returns of income tax withheld (temporary).

§ 31.6071(a)-1T - Time for filing returns and other documents (temporary).

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

§ 31.6001-1 - Records in general.

§ 31.6051-1 - Statements for employees.

§ 31.6061-1 - Signing of returns.

§ 31.6091-1 - Place for filing returns.

§ 31.6101-1 - Period covered by returns.

§ 31.6151-1 - Time for paying tax.

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

§ 31.7701-1 - Tax return preparer.

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

§ 31.6051-2 - Information returns on Form W-3 and Social Security Administration copies of Forms W-2.

§ 31.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage.

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

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

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

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

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

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

§ 31.6051-5 - Statement and information return required in case of withholding by government entities.

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

§ 31.6051-1T - Statements for employees (temporary).

§ 31.6302-1T - 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 (temporary).

§ 31.6302-0 - Table of contents.

§ 31.6302-1 - Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.

§ 31.6682-1 - False information with respect to withholding.

§ 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.

§ 31.6053-1 - 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.

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

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

§ 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.

§ 31.6205-1 - Adjustments of underpayments.

§ 31.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

§ 31.7805-1 - Promulgation of regulations.

§ 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.

§ 31.6696-1 - Claims for credit or refund by tax return preparers.

§ 31.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

§ 31.6157-1 - Cross reference.

§ 31.6109-1 - Supplying of identifying numbers.

§ 31.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

§ 31.3406(j)-1T - Taxpayer Identification Number (TIN) matching program (temporary).