26 C.F.R. PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

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(s)-1t

xxx

�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.

Subpart C--RAILROAD RETIREMENT TAX ACT (CHAPTER 22, INTERNAL REVENUE CODE OF 1954)

�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.

Subpart D--FEDERAL UNEMPLOYMENT TAX ACT (CHAPTER 23, INTERNAL REVENUE CODE OF 1954)

�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.

Subpart E--COLLECTION OF INCOME TAX AT SOURCE

�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.

Subpart F--GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (CHAPTER 25, INTERNAL REVENUE CODE OF 1954)

�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.

Subpart G--ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)

�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.