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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter C - Employment Taxes and Collection of Income Tax at Source |
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Part 31 - Employment Taxes and Collection of Income Tax at Source |
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Subpart G - Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) |
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. |
| § 31.6413(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. |