།

Sec. 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) Statutory provisions; income tax collected at source; alternative methods of computing amount to be withheld withholding on basis of average wages. 31.3402 (h) (1)-1 Withholding on basis of average wages. 31.3402 (h) (2) Statutory provisions; income

tax collected at source; alternative methods of computing amount to be withheld; withholding on basis of annualized wages. 31.3402 (h) (2)-1 Withholding on basis of annualized wages.

31.3402 (h) (3)

Statutory provisions; income tax collected at source; alternative methods of computing amount to be withheld; withholding on basis of cumulative wages.

31.3402 (h) (3)-1 Withholding on basis of cumulative wages.

31.3402 (h) (4) Statutory provisions; income

tax collected at source; alternative methods of computing amount to be withheld; other methods.

31.3402 (h) (4)-1 Other methods. 31.3402 (1) Statutory provisions; income tax collected at source; additional withholding.

31.3402 (1)-1 Additional withholding. 31.3402 (1) Statutory provisions; income tax collected at source; noncash remuneration to retail commission salesman. 31.3402 (1)-1 Remuneration other than in cash for service performed by retail commission salesman.

31.3402 (k) Statutory provisions; income tax collected at source; tips. 31.3402 (k)-1 Special rule for tips. 31.3402 (1) Statutory provisions; income

tax collected at source; determination and disclosure of marital status. 31.3402 (1)-1 Determination and disclosure of marital status.

31.3402 (m) Statutory provisions; income tax collected at source; withholding allowances based on itemized deductions. 31.3402 (m)-1 Withholding allowances for itemized deductions. 31.3402(n) Statutory provisions; income tax

collected at source; employees incurring no income tax liability. 31.3402(n)-1 Employees incurring no income tax liability. 31.3402(0) Statutory provisions; income tax

collected at source; extension of withholding to certain payments other than wages.

81.3402(0)-1 Extension of withholding to certain payments other than wages. 31.3402 (p) Statutory provisions; income tax collected at source; voluntary withholding agreements.

Sec.

31.3402(p)-1 Voluntary withholding agreements.

31.3403 Statutory provisions; liability for tax.

31.3403-1 Liability for tax.

31.3404 Statutory provisions; return and payment by governmental employer. 31.3404-1 Return and payment by governmental employer.

Subpart F-General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)

31.3501 Statutory provisions; collection and payment of taxes.

31.3502 Statutory provisions; nondeductibility of taxes in computing taxable in

come.

31.3502-1 Nondeductibility of taxes in computing taxable income.

31.3503 Statutory provisions; erroneous pay

ments.

31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.

31.3504 Statutory provisions; acts to be performed by agents.

31.3504-1 Acts to be performed by agents. Subpart G-Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

31.6001 Statutory provisions; notice or regulations requiring records, statements, and special returns. 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(a) Statutory provisions; general requirement of return, statement, or list; general rule.

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)-4 Returns of income tax withheld from wages.

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(b)

Statutory provisions; identification of taxpayer.

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

31.6071(a) Statutory provisions; time for filing returns and other documents. 31.6071(a)-1 Time for filing returns and other documents. 31.6081(a) Statutory provisions; extension of time for filing returns.

31.6081(a)-1 Extensions of time for filing returns and other documents. 31.6091 Statutory provisions; place for fling returns.

31.6091-1 Place for filing returns. 31.6101 Statutory provisions; period covered by returns or other documents. 31.6101-1 Period covered by returns. 31.6109 Statutory provisions; identifying

numbers.

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 deposi

taries in connection with taxes under Federal Insurance Contributions Act and income tax withheld.

Sec.

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.

31.6404(a) Statutory provisions;

ments.

abate

special

rules applicable to certain employment taxes; adjustment of tax.

31.6413(a)-1 Repayment by employer of tax erroneously collected from employee. 31.6413(a)-2 Adjustment of overpayments. 31.6413(b) Statutory provisions; special rules applicable to certain employment taxes; overpayments of certain employment taxes.

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

31.6413(c) Statutory

provisions; special rules applicable to certain employment taxes; special refunds.

31.6413(c)-1 Special refunds.

31.6413(d) Statutory provisions; special rules applicable to certain employment taxes; refund or credit of Federal unemployment tax.

31.6414 Statutory provisions; income tax

withheld.

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

31.6513(e) Statutory provisions; time re

turn 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.

Sec.

31.7805 Statutory provisions; rules and reg

ulations.

31.7805-1 Promulgation of regulations.

AUTHORITY: The provisions of this Part 31 issued under sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

SOURCE: The provisions of this Part 31 contained in Treasury Decision 6516, 25 F.R. 13032, Dec. 20, 1960; 25 F.R. 14021, Dec. 31, 1960, unless otherwise noted.

Subpart A-Introduction

§ 31.0-1 Introduction.

(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 "Internal 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

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

(5) (i) The Social Security Amendments of 1954 means the act approved September 1, 1954 (68 Stat. 1052), as amended.

(ii) The Social Security Amendments of 1956 means the act approved August 1, 1956 (70 Stat. 807), as amended.

(iii) The Social Security Amendments of 1958 means the act approved August 28, 1958 (72 Stat. 1013), amended.

as

(iv) The Social Security Amendments of 1960 means the act approved September 13, 1960 (74 Stat. 924).

(v) The Social Security Amendments of 1961 means the act approved June 30, 1961 (75 Stat. 131).

(vi) The Social Security Amendments of 1965 means the act approved July 30, 1965 (79 Stat. 286).

(vii) The Social Security Amendments of 1967 means the act approved January 2, 1968 (81 Stat. 821).

(viii) The Social Security Amendments of 1972 means the act approved October 30, 1972 (86 Stat. 1329).

(6) The Social Security Administration means the Social Security Administration of the Department of Health, Education, and Welfare. (See the Statement of Organization and delegations 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 identifying 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 FR 18013, Dec. 4, 1968; T.D. 7280, 38 FR 18369, July 10, 1973]

§ 31.0-3 Scope of regulations.

(a) Subpart B. The regulations in Subpart B of this part relate to the im

position 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 the extent provided in § 31.3121(k)-3, to services performed before 1955 the remuneration for which was paid before 1955. (For prior regulations on similar subject matter, see 26 CFR (1939) Part 408 (Regulations 128).)

(b) Subpart C. The regulations in Subpart C of this part relate to the imposition of the employee tax, the employee representative tax, and the employer tax under the Railroad Retirement Tax Act with respect to compensation paid after 1954, for services rendered after such date. The regulations in Subpart C of this part include provisions relating to the definition of terms applicable in the determination of the taxes under the Railroad Retirement Tax Act, such as "employee", "employee representative", "employer", and "compensation”. (For prior regulations on similar subject matter, see 26 CFR (1939) Part 411 (Regulations 114).)

(c) Subpart D. The regulations in Subpart D of this part relate to the imposition on employers of the excise tax under the Federal Unemployment Tax Act for the calendar year 1955 and subsequent calendar years with respect to wages paid after 1954 for employment performed after 1938. In addition to employment in the case of remuneration therefor paid after 1954, the regulations in Subpart D of this part relate also to employment performed after 1954 in the case of remuneration therefor paid before 1955. The regulations in Subpart D of this part include provisions relating