Code of Federal Regulations · Section
§ 31.6011(a)-3A — (a)-3a Returns Of The Railroad Unemployment Repayment Tax
26 C.F.R. § 31.6011(a)-3A
(a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by section 3321(a) (relating to the railroad unemployment repayment tax) for each taxable period (as defined in section 3322(a)) with respect to the total rail wages (as defined in section 3323(b)) paid by the rail employer during the taxable period. Form CT-1 is the form prescribed for use in making the return. One original and a duplicate of each return on Form CT-1 shall be filed with the director of the service center as designated in the instructions to Form CT-1. Rail wages taxable under section 3321(a) 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.
(2) Employee representatives. Each employee representative (as defined in section 3323(d)(2) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by section 3321(b) on the rail wages paid to him (as determined under section 3321(b)(2)) during each calendar quarter within a taxable period. Form CT-2 is the form prescribed for use in making the return. One original and a duplicate of each return on Form CT-2 shall be filed with the director of the service center as designated in the instructions to Form CT-2. Rail wages taxable under section 3321(b) 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.
(b) Time and place for filing returns. For provisions relating to the time and place for filing returns, see § 31.6071(a)-1A 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