Code of Federal Regulations · Section
§ 31.6011(a)-3 — (a)-3 Returns Under Federal Unemployment Tax Act
26 C.F.R. § 31.6011(a)-3
(a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax Act for each calendar year with respect to which he is an employer as defined in § 31.3306(a)-1. Except as otherwise provided in § 31.6011(a)-8, Form 940 is the form prescribed for use in making the return.
(b) When to report wages. Wages taxable under the Federal Unemployment Tax Act shall be reported in the return required under this section for the return period in which they are actually paid unless they were constructively paid in a prior return period, in which case such wages shall be reported only in the return for such prior period.
(c) Time and place for filing returns. For provisons relating to the time and place for filing returns, see §§ 31.6071 (a)-1 and 31.6091-1, respectively.
Authorizing Statute
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Adjusted gross income defined26 U.S.C. § 62
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Credit for paid sick leave26 U.S.C. § 3131
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General requirement of return, statement, or list26 U.S.C. § 6011
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Income tax collected at source26 U.S.C. § 3402
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Time for filing returns and other documents26 U.S.C. § 6071
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Payroll credit for paid family leave26 U.S.C. § 3132
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Mode or time of collection26 U.S.C. § 6302
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Information returns of tax return preparers26 U.S.C. § 6060
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Withholding of tax on nonresident aliens26 U.S.C. § 1441
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Definitions26 U.S.C. § 3121
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Definitions26 U.S.C. § 3401
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Extension of time for filing returns26 U.S.C. § 6081
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Identifying numbers26 U.S.C. § 6109
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Special rules applicable to certain employment taxes26 U.S.C. § 6205
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Rules and regulations26 U.S.C. § 7805
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Definitions26 U.S.C. § 7701
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Certified professional employer organizations26 U.S.C. § 3511
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Backup withholding26 U.S.C. § 3406
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Receipts for employees26 U.S.C. § 6051