Code of Federal Regulations · Subpart
Subpart G — Administrative Provisions Of Special Application To Employment Taxes (selected Provisions Of Subtitle F, Internal Revenue Code Of 1954)
26 C.F.R. pt. 31, subpt. G
- § 31.6001-1 -1 Records In General
- § 31.6001-2 -2 Additional Records Under Federal Insurance Contributions Act
- § 31.6001-3 -3 Additional Records Under Railroad Retirement Tax Act
- § 31.6001-4 -4 Additional Records Under Federal Unemployment Tax Act
- § 31.6001-5 -5 Additional Records In Connection With Collection Of Income Tax At Source On Wages
- § 31.6001-6 -6 Notice By District Director Requiring Returns, Statements, Or The Keeping Of Records
- § 31.6011(a)-1 (a)-1 Returns Under Federal Insurance Contributions Act
- § 31.6011(a)-10 (a)-10 Instructions To Forms May Waive Filing Requirement In Case Of No Liability Tax Returns
- § 31.6011(a)-2 (a)-2 Returns Under Railroad Retirement Tax Act
- § 31.6011(a)-3 (a)-3 Returns Under Federal Unemployment Tax Act
- § 31.6011(a)-3A (a)-3a Returns Of The Railroad Unemployment Repayment Tax
- § 31.6011(a)-4 (a)-4 Returns Of Income Tax Withheld
- § 31.6011(a)-5 (a)-5 Monthly Returns
- § 31.6011(a)-6 (a)-6 Final Returns
- § 31.6011(a)-7 (a)-7 Execution Of Returns
- § 31.6011(a)-8 (a)-8 Composite Return In Lieu Of Specified Form
- § 31.6011(a)-9 (a)-9 Instructions To Forms Control As To Which Form Is To Be Used
- § 31.6011(b)-1 (b)-1 Employers' Identification Numbers
- § 31.6011(b)-2 (b)-2 Employees' Account Numbers
- § 31.6011-4 -4 Requirement Of Statement Disclosing Participation In Certain Transactions By Taxpayers
- § 31.6051-1 -1 Statements For Employees
- § 31.6051-2 -2 Information Returns On Form W-3 And Social Security Administration Copies Of Forms W-2
- § 31.6051-3 -3 Statements Required In Case Of Sick Pay Paid By Third Parties
- § 31.6051-4 -4 Statement Required In Case Of Backup Withholding
- § 31.6053-1 -1 Report Of Tips By Employee To Employer
- § 31.6053-2 -2 Employer Statement Of Uncollected Employee Tax
- § 31.6053-3 -3 Reporting By Certain Large Food Or Beverage Establishments With Respect To Tips
- § 31.6053-4 -4 Substantiation Requirements For Tipped Employees
- § 31.6060-1 -1 Reporting Requirements For Tax Return Preparers
- § 31.6061-1 -1 Signing Of Returns
- § 31.6065(a)-1 (a)-1 Verification Of Returns Or Other Documents
- § 31.6071(a)-1 (a)-1 Time For Filing Returns And Other Documents
- § 31.6071(a)-1A (a)-1a Time For Filing Returns With Respect To The Railroad Unemployment Repayment Tax
- § 31.6081(a)-1 (a)-1 Extensions Of Time For Filing Returns And Other Documents
- § 31.6091-1 -1 Place For Filing Returns
- § 31.6101-1 -1 Period Covered By Returns
- § 31.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return To Taxpayer And Must Retain A Copy Or Record
- § 31.6109-1 -1 Supplying Of Identifying Numbers
- § 31.6109-2 -2 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
- § 31.6151-1 -1 Time For Paying Tax
- § 31.6157-1 -1 Cross Reference
- § 31.6161(a)(1)-1 (a)(1)-1 Extensions Of Time For Paying Tax
- § 31.6205-1 -1 Adjustments Of Underpayments
- § 31.6205-2 -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(b)-1 (b)-1 Method Of Collection
- § 31.6302(c)-1 (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 (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 (c)-3 Deposit Rules For Taxes Under The Federal Unemployment Tax Act
- § 31.6302(c)-4 (c)-4 Cross References
- § 31.6302-0 -0 Table Of Contents
- § 31.6302-1 -1 Deposit Rules For Taxes Under The Federal Insurance Contributions Act (fica) And Withheld Income Taxes
- § 31.6302-2 -2 Deposit Rules For Taxes Under The Railroad Retirement Tax Act (rrta)
- § 31.6302-3 -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 -4 Deposit Rules For Withheld Income Taxes Attributable To Nonpayroll Payments
- § 31.6361-1 -1 Collection And Administration Of Qualified State Individual Income Taxes
- § 31.6402(a)-1 (a)-1 Credits Or Refunds
- § 31.6402(a)-2 (a)-2 Credit Or Refund Of Tax Under Federal Insurance Contributions Act Or Railroad Retirement Tax Act
- § 31.6402(a)-3 (a)-3 Refund Of Federal Unemployment Tax
- § 31.6404(a)-1 (a)-1 Abatements
- § 31.6413(a)-1 (a)-1 Repayment Or Reimbursement By Employer Of Tax Erroneously Collected From Employee
- § 31.6413(a)-2 (a)-2 Adjustments Of Overpayments
- § 31.6413(a)-3 (a)-3 Repayment By Payor Of Tax Erroneously Collected From Payee
- § 31.6413(b)-1 (b)-1 Overpayments Of Certain Employment Taxes
- § 31.6413(c)-1 (c)-1 Special Refunds
- § 31.6414-1 -1 Credit Or Refund Of Income Tax Withheld From Wages
- § 31.6652(c)-1 (c)-1 Failure Of Employee To Report Tips For Purposes Of The Federal Insurance Contributions Act
- § 31.6674-1 -1 Penalties For Fraudulent Statement Or Failure To Furnish Statement
- § 31.6682-1 -1 False Information With Respect To Withholding
- § 31.6694-1 -1 Section 6694 Penalties Applicable To Tax Return Preparer
- § 31.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
- § 31.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
- § 31.6694-4 -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 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
- § 31.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers
- § 31.7701-1 -1 Tax Return Preparer
- § 31.7701-2 -2 Definitions; Spouse, Husband And Wife, Husband, Wife, Marriage
- § 31.7805-1 -1 Promulgation Of Regulations