31.6109-1 Supplying of identifying numbers.

31.6151 Statutory provisions; time

and

place for paying tax shown on returns. 31.6151-1 Time for paying tax. 31.6157 Statutory provisions; payment of Federal unemployment tax on quarterly or other time period basis. 31.6157-1 Cross reference. 31.6161 (a) (1) Statutory provisions; extension of time for paying tax. 31.6161 (a) (1)-1 Extensions of time for paying tax. 31.6201 (b)

Statutory provisions; assessment authority; amount not to be assessed; Federal unemployment tax. 31.6205 Statutory provisions; special rules

applicable to certain employment taxes. 31.6205-1 Adjustments of underpayments. 31.6302(b) Statutory provisions; mode or time of collection; discretionary method. 31.6302(b)-1 Method of collection. 31.6302 (c) Statutory provisions; mode or time of collection; use of Government depositaries.

31.6302(c)-1 Use of Government depositaries in connection with taxes under Federal Insurance Contributions Act and income tax withheld.

31.6302(c)-2 Use of Government depositaries in connection with employee and employer taxes under Railroad Retirement Tax Act.

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

31.6302(c)-4 Cross references. 31.6317 Statutory provisions; payments of Federal unemployment tax for calendar quarter.

31.6402(a) Statutory provisions; authority

to make credits or refunds. 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.

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

31.6513(e) Statutory provisions; time return deemed filed and tax considered paid; payments of Federal unemployment tax.

31.6601(k) Statutory provisions; interest on underpayment, nonpayment, or extensions of time for payment, of tax; exception as to Federal unemployment tax. 31.6652 Statutory provisions; failure to file certain information returns. 31.6652(c)-1 Failure of employee to report

tips for purposes of the Federal Insurance Contributions Act.

31.6674 Statutory provisions; fraudulent statement or failure to furnish statement to employee.

31.6674-1 Penalties for fraudulent statement or failure to furnish statement. 31.6682 Statutory provisions; false information with respect to withholding allowances based on itemized deductions. 31.6682-1 False information with respect to withholding allowances based on itemized deductions.

31.7805 Statutory provisions; rules and reg

(a) In general. The regulations in this part relate to the employment taxes imposed by subtitle C (chapters 21 to 25, inclusive) of the Internal Revenue Code of 1954, as amended. References in the regulations to the "In

ternal Revenue Code" or the "Code" are references to the Internal Revenue Code of 1954, as amended, unless otherwise indicated. References to the Federal Insurance Contributions Act, the Railroad Retirement Tax Act, and the Federal Unemployment Tax Act are references to chapters 21, 22, and 23, respectively, of the Code. References to sections of law are references to sections of the Internal Revenue Code unless otherwise indicated.

(b) Division of regulations. The regulations in this part are divided into 7 subparts. Subpart A contains provisions relating to general definitions and use of terms, the division and scope of the regulations in this part, and the extent to which the regulations in this part supersede prior regulations relating to employment taxes. Subpart B relates to the taxes under the Federal Insurance Contributions Act. Subpart C relates to the taxes under the Railroad Retirement Tax Act. Subpart D relates to the tax under the Federal Unemployment Tax Act. Subpart E relates to the collection of income tax at source on wages under chapter 24 of the Code. Subpart F relates to the provisions of chapter 25 of the Code which are applicable in respect of the taxes imposed by chapters 21 to 24, inclusive, of the Code. Subpart G relates to selected provisions of subtitle F of the Code, relating to procedure and administration, which have special application in respect of the taxes imposed by subtitle C of the Code. Inasmuch as these regulations constitute Part 31 of Title 26 of the Code of Federal Regulations, each section of the regulations is preceded by a section symbol and 31 followed by a decimal point (§ 31.). Sections of law or references thereto are preceded by "Sec." or the word "section". § 31.0-2 General definitions and use of

terms.

(a) In general. As used in the regulations in this part, unless otherwise expressly indicated

(1) The terms defined in the provisions of law contained in the regulations in this part shall have the meanings so assigned to them.

(2) The Internal Revenue Code of 1954 means the act approved August 16, 1954 (26 U.S.C.), entitled "An act to revise the internal revenue laws of the United States", as amended.

(3) The Internal Revenue Code of

1939 means the act approved Febru 10, 1939 (53 Stat., Part 1), as amend (4) The Social Security Act means act approved August 14, 1935 (42 U.S c. 7), as amended.

(5) (i) The Social Security Amer ments of 1954 means the act approv September 1, 1954 (68 Stat. 1052), amended.

(ii) The Social Security Amendme of 1956 means the act approved August 1956 (70 Stat. 807), as amended.

(iii) The Social Security Amendme of 1958 means the act approved A gust 28, 1958 (72 Stat. 1013), amended.

(iv) The Social Security Amendmen of 1960 means the act approved Septer ber 13, 1960 (74 Stat. 924).

(v) The Social Security Amendmen of 1961 means the act approved June 3 1961 (75 Stat. 131).

(vi) The Social Security Amendmen of 1965 means the act approved July 3 1965 (79 Stat. 286).

(vii) The Social Security Amend ments of 1967 means the act approve January 2, 1968 (81 Stat. 821).

(6) The Social Security Administra tion means the Social Security Admin istration of the Department of Health Education, and Welfare. (See the State ment of Organization and delegation of Authority of the Department of Health, Education, and Welfare (20 F.R 1996).)

(7) District director means district director of internal revenue. The term also includes the Director of International Operations in all cases where the authority to perform the functions which may be performed by a district director has been delegated to the Director of International Operations.

(8) Person includes an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization or group, through or by means of which any business, financial operation, or venture is carried on It includes a guardian, committee, trustee, executor, administrator, trustee in bankruptcy, receiver, assignee for the benefit of creditors, conservator, or any person acting in a fiduciary capacity.

(9) Calendar quarter means a period of 3 calendar months ending on March 31, June 30, September 30, or December 31.

(10) Account number means the idenifying number of an employee assigned, as the case may be, under the Internal Revenue Code of 1954, under subchapter A of chapter 9 of the Internal Revenue Code of 1939, or under title VIII of the Social Security Act. See also § 301.770111 of this chapter (Regulations on Procedure and Administration).

(11) Identification number means the identifying number of an employer assigned, as the case may be, under the Internal Revenue Code of 1954, under subchapter A or D of chapter 9 of the Internal Revenue Code of 1939, or under title VIII of the Social Security Act. See also § 301.7701-12 of this chapter (Regulations on Procedure and Administration).

(12) Regulations 90 means the regulations approved February 17, 1936 (26 CFR (1939) Part 400), as amended, relating to the excise tax on employers under title IX of the Social Security Act, and such regulations as made applicable to subchapter C of chapter 9 and other provisions of the Internal Revenue Code of 1939 by Treasury Decision 4885, approved February 11, 1939 (26 CFR (1939) 1943 Cum. Supp., p. 5876), together with any amendments to such regulations as so made applicable to the Internal Revenue Code of 1939.

(13) Regulations 91 means the regulations approved Novmber 9, 1936 (26 CFR (1939) Part 401), as amended, relating to the employees' tax and the employers' tax under title VIII of the Social Security Act, and such regulations as made applicable to subchapter A of chapter 9 and other provisions of the Internal Revenue Code of 1939 by Treasury Decision 4885, approved February 11, 1939 (26 CFR (1939) 1943 Cum. Supp., p. 5876), together with any amendments to such regulations as so made applicable to the Internal Revenue Code of 1939.

(14) Regulations 106 means the regulations approved February 24, 1940 (26 CFR (1939) Part 402), as amended, relating to the employees' tax and the employers' tax under the Federal Insurance Contributions Act (subchapter A of chapter 9 of the Internal Revenue Code of 1939) with respect to the period after 1939 and before 1951.

(15) Regulations 107 means the regulations approved September 12, 1940 (26 CFR (1939) Part 403), as amended, relating to the excise tax on employers under the Federal Unemployment Tax Act (subchapter C of chapter 9 of the

Internal Revenue Code of 1939) with respect to the period after 1939 and before 1955.

(16) Regulations 114 means the regulations approved December 30, 1948 (26 CFR (1939) Part 411), as amended, relating to the employers' tax, employees' tax, and employee representatives' tax under the Railroad Retirement Tax Act (subchapter B of chapter 9 of the Internal Revenue Code of 1939) with respect to compensation paid after 1948 for services rendered after 1946 and before 1955.

(17) Regulations 120 means the regulations approved December 22, 1953 (26 CFR (1939) Part 406), as amended, relating to collection of income tax at source on wages under subchapter D of chapter 9 of the Internal Revenue Code of 1939 with respect to the period after 1953 and before 1955.

(18) Regulations 128 means the regulations approved December 6, 1951 (26 CFR (1939) Part 408), as amended, relating to the employee tax and the employer tax under the Federal Insurance Contributions Act (subchapter A of chapter 9 of the Internal Revenue Code of 1939) with respect to the period after 1950 and before 1955.

(19) The cross references in the regulations in this part to other portions of the regulations, when the word "see" is used, are made only for convenience and shall be given no legal effect.

(b) Subpart B. As used in Subpart B of this part, unless otherwise expressly indicated

(1) Act means the Federal Insurance Contributions Act.

(2) Taxes means the employee tax and the employer tax, as respectively defined in this paragraph.

(3) Employee tax means the tax (with respect to wages received by an employee after Dec. 31, 1965, the taxes) imposed by section 3101 of the Code.

(4) Employer tax means the tax (with respect to wages paid by an employer after Dec. 31, 1965, the taxes) imposed by section 3111 of the Code.

(c) Subpart C. As used in Subpart C of this part, unless otherwise expressly indicated

(1) Act means the Railroad Retirement Tax Act.

(2) Railway Labor Act means the act approved May 20, 1926 (45 U.S.C. c. 8), as amended.

(3) Railroad Retirement Act of 1937 means the act approved June 24, 1937

(45 U.S.C. 228a and following), as amended.

(4) Railroad Retirement Board means the board established pursuant to section 10 of the Railroad Retirement Act of 1937 (45 U.S.C. 228j).

(5) Tax means the employee tax, the employee representative tax, or the employer tax, as respectively defined in this paragraph.

(6) Employee tax means the tax imposed by section 3201 of the Code.

(7) Employee representative tax means the tax imposed by section 3211 of the Code.

(8) Employer tax means the tax imposed by section 3221 of the Code.

(d) Subpart D. As used in Subpart D of this part, unless otherwise expressly indicated:

(1) Act means the Federal Unemployment Tax Act.

(2) Railroad Unemployment Insurance Act means the act approved June 25, 1938 (45 U.S.C. c. 11), as amended.

(3) Tax means the tax imposed by section 3301 of the Code.

(e) Subpart E. As used in Subpart E of this part, unless otherwise expressly indicated, tax means the tax required to be deducted and withheld from wages under section 3402 of the Code.

[T.D. 6516, 25 F.R. 13032, Dec. 20, 1960, as amended by T.D. 6606, 27 F.R. 8516, Aug. 25, 1962; T.D. 6658, 28 F.R. 6631, June 27, 1963; T.D. 6983, 33 F.R. 18013, Dec. 4, 1968]

§ 31.0-3 Scope of regulations.

(a) Subpart B. The regulations in Subpart B of this part relate to the imposition of the employee tax and the employer tax under the Federal Insurance Contributions Act with respect to wages paid and received after 1954 for employment performed after 1936. In addition to employment in the case of remuneration therefor paid and received after 1954, the regulations in Subpart B of this part relate also to employment performed after 1954 in the case of remuneration therefor paid and received before 1955. The regulations in Subpart B of this part include provisions relating to the definition of terms applicable in the determination of the taxes under the Federal Insurance Contributions Act, such as "employee", "wages", and "employment". The provisions of Subpart B of this part relating to "employment" are applicable also, (1) to the extent provided in § 31.3121(b)-2, to services performed before 1955 the remuneration for

which is paid after 1954, and (2) to extent provided in § 31.3121(k) -3, services performed before 1955 the muneration for which was paid be 1955. (For prior regulations on sim subject matter, see 26 CFR (1939) F 408 (Regulations 128).)

(b) Subpart C. The regulations Subpart C of this part relate to imposition of the employee tax, employee representative tax, and employer tax under the Railroad Reti ment Tax Act with respect to compen tion paid after 1954, for services rende after such date. The regulations in Su part C of this part include provisi relating to the definition of terms a plicable in the determination of t taxes under the Railroad Retireme Tax Act, such as "employee", "employ representative”, “employer”, and “co pensation". (For prior regulations similar subject matter, see 26 CF (1939) Part 411 (Regulations 114).)

(c) Subpart D. The regulations Subpart D of this part relate to the im position on employers of the excise ta under the Federal Unemployment Ta Act for the calendar year 1955 and sub sequent calendar years with respect t wages paid after 1954 for employmen performed after 1938. In addition to em ployment in the case of remuneration therefor paid after 1954, the regulation in Subpart D of this part relate also t employment performed after 1954 in th case of remuneration therefor paid be fore 1955. The regulations in Subpart I of this part include provisions relating to the definition of terms applicable in the determination of the tax under the Federal Unemployment Tax Act, such as "employee", "employer", "employ ment", and "wages". The regulations in Subpart D of this part also include provisions relating to the credits against the Federal tax for State contributions. (For prior regulations on similar subject matter, see 26 CFR (1939) Part 403 (Regulations 107).)

(d) Subpart E. The regulations in Subpart E of this part relate to the withholding under chapter 24 of the Code of income tax at source on wages paid after 1954, regardless of when such wages were earned. The regulations in Subpart E of this part include provisions relating to the definition of terms applicable in the determination of the tax under chapter 24 of the Code, such as "employee", "employer", and "wages". (For prior regu

tions on similar subject matter, see 26 FR (1939) Part 406 (Regulations 120).) (e) Subpart F. The regulations in ubpart F of this part deal with the gental provisions contained in chapter 25 I the Code, which relate to the employment taxes imposed by chapters 21 to 24, nclusive, of the Code. (For prior reguations on the subject matter of section 503, see 26 CFR (1939) 411.802 and 08.803 (Regulations 114 and 128, repectively). For prior regulations on the ubject matter of section 3504, see 26 FR (1939) 406.807 and 408.906 (Reguations 120 and 128, respectively).)

(f) Subpart G. The regulations in Subpart G of this part, which are precribed under selected provisions of subitle F of the Code, relate to the proceural and administrative requirements in respect of records, returns, deposits, payments, and related matters applicable to the employment taxes imposed by subtitle C (chapters 21 to 25, inclusive) of the Code. In addition, the provisions of Subpart G of this part relate to adjustments and to claims for refund, credit, or abatement, made after 1954, in connection with the employment taxes imposed by subtitle C of the Internal Revenue Code of 1954, by chapter 9 of the Internal Revenue Code of 1939, or by the Corresponding provisions of prior law, but not to any adjustment reported, or credit taken, in whole or in part on any return or supplemental return filed on or before July 31, 1960. The provisions of Subpart G of this part also relate to deposits of taxes imposed by subchapter B of chapter 9 of the 1939 Code or by corresponding provisions of prior law with respect to compensation paid after 1954 for services rendered before 1955. For other administrative provisions which have application to the employment taxes imposed by subtitle C of the Code, see Part 301 of this chapter (Regulations on Procedure and Administration). (The administrative and procedural regulations applicable with respect to a particular employment tax for a prior period were combined with the substantive regulations relating to such tax for such period. For the regulations applicable to the respective taxes for prior periods, see paragraphs (a), (b), (c), and (d) of this section.)

(T.D. 6516, 25 FR. 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 F.R. 8305, July 2, 1964]

(1) With respect to wages received during the calendar year 1968, the rate shall be 3.8 percent;

(2) With respect to wages received during the calendar years 1969 and 1970, the rate shall be 4.2 percent;

(3) With respect to wages received during the calendar years 1971 and 1972, the rate shall be 4.6 percent; and

(4) With respect to wages received after December 31, 1972, the rate shall be 5 percent.

(b) Hospital insurance. In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to the following percentages of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined section 3121(b))

in

(1) With respect to wages received during the calendar years 1968, 1969, 1970, 1971, and 1972, the rate shall be 0.60 percent;

(2) With respect to wages received during the calendar years 1973, 1974, and 1975, the rate shall be 0.65 percent;

(3) With respect to wages received during the calendar years 1976, 1977, 1978, and 1979, the rate shall be 0.70 percent;

(4) With respect to wages received during the calendar years 1980, 1981, 1982, 1983, 1984, 1985, and 1986, the rate shall be 0.80 percent; and

(5) With respect to wages received after December 31, 1986, the rate shall be 0.90 percent.

[Sec. 3101 as amended by sec. 208(b), Social Security Amendments 1954; sec. 202(b), Social Security Amendments 1956; sec. 401(b), Social Security Amendments 1958; sec. 201 (b), Social Security Amendments 1961; secs.