(2) If filed after March 31, 1937, the application shall be filed with the Social Security Board at Washington, D. C., or at any field office of the Social Security Board located in the area in which the employee works. (d) General provisions relating to applications for employee account numbers. Copies of the prescribed form, Form SS-5, may be obtained prior to January 1, 1937, at any post office. Between January 1, 1937, and March 31, 1937, both dates inclusive, copies of such form may be obtained at the Social Security Board, Washington, D. C., or at any field office of the Social Security Board, or at any post office. After March 31, 1937, copies of the form will be available at the Social Security Board, Washington, D. C., or at field offices of the Social Security Board. To the extent practicable in connection with applications to be filed on or before December 5, 1936, the forms will be delivered to employers for distribution to employees. However, no employee or employer will be excused from making an application because an application form has not been furnished to him. Employees and employers should request copies of the form in ample time to have the applications prepared and filed on or before the due date. Each application shall be carefully prepared so as to set forth fully and clearly the data therein called for. Account numbers will be assigned to employees in due course upon the basis of information reported on applications required under this article. ART. 6. Employees required to advise employers of account numbers.-Every employee shall advise every employer for whom he performs services what his account number is. Care must be exercised that the employer is advised of the correct number. Such advice shall be furnished to the employer as soon as the employee is notified of the assignment of an account number and thereafter as soon as the employee enters the employ of any employer. Any employee may have his account number changed at any time by applying to the Social Security Board and showing good reasons for a change. With that exception, only one account number will be assigned to an employee. The number so assigned shall be used by him even though he enters the employ of other employers. Approved November 5, 1936. WAYNE C. TAYLOR, CHAS. T. RUSSELL, Acting Commissioner of Internal Revenue. Acting Secretary of the Treasury. (Filed with the Division of the Federal Register November 6, 1936, 12: 51 p. m.) INDEX-REGULATIONS 91 [References are to articles of Regulations 91 except where page is indicated. Treasury A Abatement, claims for....... Account numbers of employees (see also Treasury Decision 4704, page 41, Appendix)__ Accounting systems_. Act, defined. Adjustments (see also Credits or refunds; Assessment): Employees' tax.. Employers' tax.. In general___- Interest not allowed or collected_. Limitation period.. Notice and demand for tax. Receipt of employee for reimbursement.. Administrator, claims (see also Person, defined).. Age 65: Excepted services_. Information return__ Agricultural labor (see also Excepted services). Alaska. Article 406 412(a) 1(c) 502 503 501 501 502, 503 502(a) (2), 503(a) 502(b) (1) 504(h) 9 403 6 2, 11 406 601 505 Application for account numbers and identification numbers (see also Treasury Decision 4704, page 41, Appendix)....... Assessment (see also Adjustments): Jeopardy--- Underpayments___. B Bonds, stay of collection, jeopardy assessment_ Business, termination of, final return, records___ C Carrier employees, excepted services.. Carriers Taxing Act, defined.... Casual labor (see also Excepted services). Cent, fractional part of, how treated___ Charitable organizations, excepted services_ Claims: Abatement... Account numbers and identification numbers_ Collection of tax. (See Payment of tax; Jeopardy assessment.) 601 14 404 13 1(d) 8 204, 411 2 505, 603(b) 406 Death of employee, information return reporting Deduction of employees' tax by employer (see also Adjustments). Definitions (see also Excepted services): Act.. Carriers Taxing Act Collector_ Commissioner Employees- Employees' tax Employers. Employers' tax Employment. Farm.... Person.. Secretary. Social Security Board. Tax_ Vessel Vessel, documented. 403 204 16(e) 1(c) 1(d) 1(j) 1(i) 3 1(f) 4 1(g) 2 6 1(b) 1(h) 1(k) 1(e) 10 10 14 16(b) 2, 11 7 Wages. Dismissal pay (see also Wages) District of Columbia__ Domestic service (see also Excepted services) Due date: Filing returns_. Payment of tax 403, 404, 409 404, 410 E Educational organizations, excepted services... Employees (see also Employment; Excepted services): Account numbers__. Death of, information return reporting. Determination of individuals who are. Directors of corporations....... Government employees- Independent contractors_ Officers of corporations_ Who have attained age 65. Employees' fund, payments into, by employer (see also Wages) Employees' tax (see also Payment of tax; Adjustments): Collection of____ Computation of....... Defined.. Liability for Measure of Article 12 406 403 3 3 11 3 3 9 16(f) 204, 505, 601 202 16 204, 505 201 404, 410 Payment of.. Penalties for failure to account for and pay over, etc. (See section 1114 of the Revenue Act of 1926, page 38, these regulations.) Written statement to employee of employees' tax deducted_. 206 Employers (see also Employees; Employment; Excepted services): Burden of establishing age of employee who has attained age 65---- 9, 403 Written statement to employee of employees' tax deducted__. 206 Employers' tax (see also Payment of tax; Adjustments): Employment (see also Excepted services; Employees) .. Erroneous collection or payment of tax (See Adjustments; Assessment; Excepted services: Credits or refunds.) Agricultural labor___ Carrier employees- - - Casual labor not in the course of the employer's trade or business... Employees who have attained age 65 Generally Excepted services-Continued. Officers and members of crews. Religious, charitable, scientific, literary, and educational organiza tions and community chests__. Remuneration for excepted services__. Representatives of carrier employees. Execution of returns__. Executor, claims (see also Person, defined)_. Expenses, traveling and other (see also Wages)-- F False or fraudulent returns, penalty (see also section 1114 of the Revenue Act of 1926, page 38, these regulations) Farm, defined (see also Agricultural labor). Fees (see also Wages) --. Fiduciaries, claims (see also Person, defined). Forestry Forms: Application for account numbers and identification numbers (see also Treasury Decision 4704, page 41, Appendix) – Claims for refund. Information returns_. Monthly tax returns___ Obtainable from collectors_ Use of prescribed forms__. G Article 11 10 12 15(a) 13 407 504(h) 16(c) 604(b) 6 14 504(h) 2 6 406 504(d) 402, 403 401 408, 504(d) 408, 504 (d) Holiday, computing period of delinquency in filing return. 2, 11 604(a) 409 Home, services in (see also Excepted services) – 7 I Indemnity of employers against claims and demands for employees' tax.... 204 Identification numbers of employers (see also Treasury Decision 4704, |