2006 CFR Title 26, Volume 15

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
	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.
	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.
	31.3111-1	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.
	31.3112-1	Instrumentalities of the United States specifically exempted from the employer tax.
	31.3121(a)-1	Wages.
	31.3121(a)-1T	Question and answer relating to the definition of wages in section 3121(a) (Temporary).
	31.3121(a)-2	Wages; when paid and received.
	31.3121(a)-3	Reimbursement and other expense allowance amounts.
	31.3121(a)(1)-1	Annual wage limitation.
	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)(5)-2T	Payments under or to an annuity contract described in section 403(b) (temporary).
	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	Payments to employees for nonwork periods.
	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(b)-1	Employment; services to which the regulations in this subpart apply.
	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(b)(1)-1	Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
	31.3121(b)(2)-1	Domestic service performed by students for certain college organizations.
	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)(7)-2	Service by employees who are not members of a public retirement system.
	31.3121(b)(8)-1	Services performed by a minister of a church or a member of a religious order.
	31.3121(b)(8)-2	Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
	31.3121(b)(9)-1	Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
	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)(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)(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)(20)-1	Service performed on a boat engaged in catching fish.
	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.
	31.3123-1	Deductions by an employer from remuneration of an employee.
	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.
	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.
	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.
	31.3231(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.
	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.
	31.3302(a)-1	Credit against tax for contributions paid.
	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.
	31.3302(b)-2	Proof of additional credit under section 3302(b).
	31.3302(c)-1	Limit on total credits.
	31.3302(d)-1	Definitions and special rules relating to limit on total credits.
	31.3302(e)-1	Successor employer.
	31.3306(a)-1	Who are employers.
	31.3306(b)-1	Wages.
	31.3306(b)-1T	Question and answer relating to the definition of wages in section 3306(b) (Temporary).
	31.3306(b)-2	Reimbursement and other expense allowance amounts.
	31.3306(b)(1)-1	$3,000 limitation.
	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)(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(c)-1	Employment; services performed before 1955.
	31.3306(c)-2	Employment; services performed after 1954.
	31.3306(c)-3	Employment; excepted services in general.
	31.3306(c)(1)-1	Agricultural labor.
	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)(10)-1	Services in the employ of certain organizations exempt from income tax.
	31.3306(c)(10)-2	Services of student in employ of school, college, or university.
	31.3306(c)(10)-3	Services before 1962 in employ of certain employees' beneficiary associations.
	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(d)-1	Included and excluded service.
	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.
	31.3307-1	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.
	31.3401(a)-1	Wages.
	31.3401(a)-1T	Question and answer relating to the definition of wages in section 3401(a) (Temporary).
	31.3401(a)-2	Exclusions from wages.
	31.3401(a)-3	Amounts deemed wages under voluntary withholding agreements.
	31.3401(a)-4	Reimbursements and other expense allowance amounts.
	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)(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)(6)-1A	Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
	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)(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)(9)-1	Remuneration for services performed by a minister of a church or a member of a religious order.
	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(b)-1	Payroll period.
	31.3401(c)-1	Employee.
	31.3401(d)-1	Employer.
	31.3401(e)-1	Number of withholding exemptions claimed.
	31.3401(f)-1	Tips.
	31.3402(a)-1	Requirement of withholding.
	31.3402(b)-1	Percentage method of withholding.
	31.3402(c)-1	Wage bracket withholding.
	31.3402(d)-1	Failure to withhold.
	31.3402(e)-1	Included and excluded wages.
	31.3402(f)(1)-1	Withholding exemptions.
	31.3402(f)(2)-1	Withholding exemption certificates.
	31.3402(f)(2)-1T	Withholding exemption certificates (temporary).
	31.3402(f)(3)-1	When withholding exemption certificate takes effect.
	31.3402(f)(4)-1	Period during which withholding exemption certificate remains in effect.
	31.3402(f)(4)-2	Effective period of withholding exemption certificate.
	31.3402(f)(5)-1	Form and contents of withholding exemption certificates.
	31.3402(f)(5)-1T	Form and contents of withholding exemption certificates (temporary).
	31.3402(f)(6)-1	Withholding exemptions for nonresident alien individuals.
	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)-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.
	31.3402(i)-1	Additional withholding.
	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.
	31.3402(k)-1	Special rule for tips.
	31.3402(l)-1	Determination and disclosure of marital status.
	31.3402(m)-1	Withholding allowances.
	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.
	31.3403-1	Liability for tax.
	31.3404-1	Return and payment by governmental employer.
	31.3405(c)-1	Withholding on eligible rollover distributions; questions and answers.
	31.3406-0	Outline of the backup withholding regulations.
	31.3406(a)-1	Backup withholding requirement on reportable payments.
	31.3406(a)-2	Definition of payors obligated to backup withhold.
	31.3406(a)-3	Scope and extent of accounts subject to backup withholding.
	31.3406(a)-4	Time when payments are considered to be paid and subject to backup withholding.
	31.3406(b)(2)-1	Reportable interest payment.
	31.3406(b)(2)-2	Original issue discount.
	31.3406(b)(2)-3	Window transactions.
	31.3406(b)(2)-4	Reportable dividend payment.
	31.3406(b)(2)-5	Reportable patronage dividend payment.
	31.3406(b)(3)-1	Reportable payments of rents, commissions, nonemployee compensation, etc.
	31.3406(b)(3)-2	Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers.
	31.3406(b)(3)-3	Reportable payments by certain fishing boat operators.
	31.3406(b)(3)-4	Reportable payments of royalties.
	31.3406(b)(4)-1	Exemption for certain minimal payments.
	31.3406(c)-1	Notified payee underreporting of reportable interest or dividend payments.
	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.
	31.3406(e)-1	Period during which backup withholding is required.
	31.3406(f)-1	Confidentiality of information.
	31.3406(g)-1	Exception for payments to certain payees and certain other payments.
	31.3406(g)-2	Exception for reportable payment for which withholding is otherwise required.
	31.3406(g)-3	Exemption while payee is waiting for a taxpayer identification number.
	31.3406(h)-1	Definitions.
	31.3406(h)-2	Special rules.
	31.3406(h)-3	Certificates.
	31.3406(i)-1	Effective date.
	31.3406(j)-1	Taxpayer Identification Number (TIN) matching program.
	31.3501(a)-1T	Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
	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	Acts to be performed by agents.
	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.
	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.
	31.6011-4	Requirement of statement disclosing participation in certain transactions by taxpayers.
	31.6011(a)-1	Returns under Federal Insurance Contributions Act.
	31.6011(a)-1T	Returns under Federal Insurance Contributions Act (temporary).
	31.6011(a)-2	Returns under Railroad Retirement Tax Act.
	31.6011(a)-3	Returns under Federal Unemployment Tax Act.
	31.6011(a)-3A	Returns of the railroad unemployment repayment tax.
	31.6011(a)-4	Returns of income tax withheld.
	31.6011(a)-4T	Returns of income tax withheld (temporary).
	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.
	31.6011(b)-2	Employees' account numbers.
	31.6051-1	Statements for employees.
	31.6051-2	Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.
	31.6051-3	Statements required in case of sick pay paid by third parties.
	31.6051-4	Statement required in case of backup withholding.
	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.
	31.6061-1	Signing of returns.
	31.6065(a)-1	Verification of returns or other documents.
	31.6071(a)-1	Time for filing returns and other documents.
	31.6071(a)-1A	Time for filing returns with respect to the railroad unemployment repayment tax.
	31.6081(a)-1	Extensions of time for filing returns and other documents.
	31.6091-1	Place for filing returns.
	31.6101-1	Period covered by returns.
	31.6109-1	Supplying of identifying numbers.
	31.6151-1	Time for paying tax.
	31.6157-1	Cross reference.
	31.6161(a)(1)-1	Extensions of time for paying tax.
	31.6205-1	Adjustments of underpayments.
	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.
	31.6302-0	Table of Contents.
	31.6302-1	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.
	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).
	31.6302-2	Federal Tax Deposit Rules for amounts withheld under the Railroad Retirement Tax Act (R.R.T.A.) attributable to payments made after December 31, 1992.
	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	Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made after December 31, 1993.
	31.6302(b)-1	Method of collection.
	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.
	31.6302(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)-2A	Use of Government depositaries in connection with the railroad unemployment repayment tax.
	31.6302(c)-3	Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act.
	31.6302(c)-4	Cross references.
	31.6361-1	Collection and administration of qualified State individual income taxes.
	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)-1	Abatements.
	31.6413(a)-1	Repayment by employer of tax erroneously collected from employee.
	31.6413(a)-2	Adjustment of overpayments.
	31.6413(a)-3	Repayment by payor of tax erroneously collected from payee.
	31.6413(b)-1	Overpayments of certain employment taxes.
	31.6413(c)-1	Special refunds.
	31.6414-1	Credit or refund of income tax withheld from wages.
	31.6652(c)-1	Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
	31.6674-1	Penalties for fraudulent statement or failure to furnish statement.
	31.6682-1	False information with respect to withholding.
	31.7805-1	Promulgation of regulations.