26 CFR Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) | Code of Federal Regulations | US Law

26 CFR Subpart G

Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

June 25, 2020

31.6011(a)-1

Returns under Federal Insurance Contributions Act

31.6011(a)-2

Returns under Railroad Retirement Tax Act

31.6071(a)-1

Time for filing returns and other documents

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)-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

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 Social Security Administration 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

31.6060-1

Reporting requirements for tax return preparers

31.6061-1

Signing of returns

31.6065(a)-1

Verification of returns or 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

31.6107-1

Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record

31.6109-1

Supplying of identifying numbers

31.6109-2

Tax return preparers furnishing identifying numbers for returns or claims for refund

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

Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes

31.6302-2

Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA)

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

Deposit rules for withheld income taxes attributable to nonpayroll payments

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)-3

Deposit rules for taxes 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 or reimbursement by employer of tax erroneously collected from employee

31.6413(a)-2

Adjustments 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

31.6694-1

Section 6694 penalties applicable to tax return preparer

31.6694-2

Penalties for understatement due to an unreasonable position

31.6694-3

Penalty for understatement due to willful, reckless, or intentional conduct

31.6694-4

Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters

31.6695-1

Other assessable penalties with respect to the preparation of tax returns for other persons

31.6696-1

Claims for credit or refund by tax return preparers

31.7701-1

Tax return preparer

31.7701-2

Definitions; spouse, husband and wife, husband, wife, marriage

31.7805-1

Promulgation of regulations

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