Federal (United States) · Regulations
Subpart G — Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
77 sections
77 sections
- 26 C.F.R. § 31.6001-1Records in general.
- 26 C.F.R. § 31.6001-2Additional records under Federal Insurance Contributions Act.
- 26 C.F.R. § 31.6001-3Additional records under Railroad Retirement Tax Act.
- 26 C.F.R. § 31.6001-4Additional records under Federal Unemployment Tax Act.
- 26 C.F.R. § 31.6001-5Additional records in connection with collection of income tax at source on wages.
- 26 C.F.R. § 31.6001-6Notice by district director requiring returns, statements, or the keeping of records.
- 26 C.F.R. § 31.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 C.F.R. § 31.6011(a)-1Returns under Federal Insurance Contributions Act.
- 26 C.F.R. § 31.6011(a)-2Returns under Railroad Retirement Tax Act.
- 26 C.F.R. § 31.6011(a)-3Returns under Federal Unemployment Tax Act.
- 26 C.F.R. § 31.6011(a)-3AReturns of the railroad unemployment repayment tax.
- 26 C.F.R. § 31.6011(a)-4Returns of income tax withheld.
- 26 C.F.R. § 31.6011(a)-5Monthly returns.
- 26 C.F.R. § 31.6011(a)-6Final returns.
- 26 C.F.R. § 31.6011(a)-7Execution of returns.
- 26 C.F.R. § 31.6011(a)-8Composite return in lieu of specified form.
- 26 C.F.R. § 31.6011(a)-9Instructions to forms control as to which form is to be used.
- 26 C.F.R. § 31.6011(a)-10Instructions to forms may waive filing requirement in case of no liability tax returns.
- 26 C.F.R. § 31.6011(b)-1Employers' identification numbers.
- 26 C.F.R. § 31.6011(b)-2Employees' account numbers.
- 26 C.F.R. § 31.6051-1Statements for employees.
- 26 C.F.R. § 31.6051-2Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
- 26 C.F.R. § 31.6051-3Statements required in case of sick pay paid by third parties.
- 26 C.F.R. § 31.6051-4Statement required in case of backup withholding.
- 26 C.F.R. § 31.6053-1Report of tips by employee to employer.
- 26 C.F.R. § 31.6053-2Employer statement of uncollected employee tax.
- 26 C.F.R. § 31.6053-3Reporting by certain large food or beverage establishments with respect to tips.
- 26 C.F.R. § 31.6053-4Substantiation requirements for tipped employees.
- 26 C.F.R. § 31.6060-1Reporting requirements for tax return preparers.
- 26 C.F.R. § 31.6061-1Signing of returns.
- 26 C.F.R. § 31.6065(a)-1Verification of returns or other documents.
- 26 C.F.R. § 31.6071(a)-1Time for filing returns and other documents.
- 26 C.F.R. § 31.6071(a)-1ATime for filing returns with respect to the railroad unemployment repayment tax.
- 26 C.F.R. § 31.6081(a)-1Extensions of time for filing returns and other documents.
- 26 C.F.R. § 31.6091-1Place for filing returns.
- 26 C.F.R. § 31.6101-1Period covered by returns.
- 26 C.F.R. § 31.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 C.F.R. § 31.6109-1Supplying of identifying numbers.
- 26 C.F.R. § 31.6109-2Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 C.F.R. § 31.6151-1Time for paying tax.
- 26 C.F.R. § 31.6157-1Cross reference.
- 26 C.F.R. § 31.6161(a)(1)-1Extensions of time for paying tax.
- 26 C.F.R. § 31.6205-1Adjustments of underpayments.
- 26 C.F.R. § 31.6205-2Adjustments 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.
- 26 C.F.R. § 31.6302-0Table of contents.
- 26 C.F.R. § 31.6302-1Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- 26 C.F.R. § 31.6302-2Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
- 26 C.F.R. § 31.6302-3Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
- 26 C.F.R. § 31.6302-4Deposit rules for withheld income taxes attributable to nonpayroll payments.
- 26 C.F.R. § 31.6302(b)-1Method of collection.
- 26 C.F.R. § 31.6302(c)-1Use 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.
- 26 C.F.R. § 31.6302(c)-2Use 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.
- 26 C.F.R. § 31.6302(c)-3Deposit rules for taxes under the Federal Unemployment Tax Act.
- 26 C.F.R. § 31.6302(c)-4Cross references.
- 26 C.F.R. § 31.6361-1Collection and administration of qualified State individual income taxes.
- 26 C.F.R. § 31.6402(a)-1Credits or refunds.
- 26 C.F.R. § 31.6402(a)-2Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- 26 C.F.R. § 31.6402(a)-3Refund of Federal unemployment tax.
- 26 C.F.R. § 31.6404(a)-1Abatements.
- 26 C.F.R. § 31.6413(a)-1Repayment or reimbursement by employer of tax erroneously collected from employee.
- 26 C.F.R. § 31.6413(a)-2Adjustments of overpayments.
- 26 C.F.R. § 31.6413(a)-3Repayment by payor of tax erroneously collected from payee.
- 26 C.F.R. § 31.6413(b)-1Overpayments of certain employment taxes.
- 26 C.F.R. § 31.6413(c)-1Special refunds.
- 26 C.F.R. § 31.6414-1Credit or refund of income tax withheld from wages.
- 26 C.F.R. § 31.6652(c)-1Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
- 26 C.F.R. § 31.6674-1Penalties for fraudulent statement or failure to furnish statement.
- 26 C.F.R. § 31.6682-1False information with respect to withholding.
- 26 C.F.R. § 31.6694-1Section 6694 penalties applicable to tax return preparer.
- 26 C.F.R. § 31.6694-2Penalties for understatement due to an unreasonable position.
- 26 C.F.R. § 31.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 C.F.R. § 31.6694-4Extension 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.
- 26 C.F.R. § 31.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 C.F.R. § 31.6696-1Claims for credit or refund by tax return preparers.
- 26 C.F.R. § 31.7701-1Tax return preparer.
- 26 C.F.R. § 31.7701-2Definitions; spouse, husband and wife, husband, wife, marriage.
- 26 C.F.R. § 31.7805-1Promulgation of regulations.