§ 31.3101-3 — -3 When Employee Tax Attaches

Authorizing Statute

• Notice or regulations requiring records, statements, and special returns

  26 U.S.C. § 6001
• Other assessable penalties with respect to the preparation of tax returns for other persons

  26 U.S.C. § 6695
• Adjusted gross income defined

  26 U.S.C. § 62
• Credit for paid sick leave

  26 U.S.C. § 3131
• General requirement of return, statement, or list

  26 U.S.C. § 6011
• Employee retention credit for employers subject to closure due to COVID–19

  26 U.S.C. § 3134
• Income tax collected at source

  26 U.S.C. § 3402
• Payment of Federal unemployment tax on quarterly or other time period basis

  26 U.S.C. § 6157
• Special rules for pensions, annuities, and certain other deferred income

  26 U.S.C. § 3405
• Time for filing returns and other documents

  26 U.S.C. § 6071
• Payroll credit for paid family leave

  26 U.S.C. § 3132
• Mode or time of collection

  26 U.S.C. § 6302
• Information returns of tax return preparers

  26 U.S.C. § 6060
• Withholding of tax on nonresident aliens

  26 U.S.C. § 1441
• Definitions

  26 U.S.C. § 3121
• Definitions

  26 U.S.C. § 3401
• Extension of time for filing returns

  26 U.S.C. § 6081
• Identifying numbers

  26 U.S.C. § 6109
• Special rules applicable to certain employment taxes

  26 U.S.C. § 6205
• Rules and regulations

  26 U.S.C. § 7805
• Definitions

  26 U.S.C. § 7701
• Certified professional employer organizations

  26 U.S.C. § 3511
• Backup withholding

  26 U.S.C. § 3406
• Receipts for employees

  26 U.S.C. § 6051