Code of Federal Regulations · Section
§ 31.6302-0 — -0 Table Of Contents
26 C.F.R. § 31.6302-0
This section lists the table of contents for §§ 31.6302-1 through 31.6302-4.
(a) Introduction.
(b) Determination of status.
(1) In general.
(2) Monthly depositor.
(i) In General.
(ii) Special rule.
(3) Semi-weekly depositor.
(4) Lookback period.
(i) In general.
(ii) Adjustments and claims for refund.
(c) Deposit rules.
(1) Monthly rule.
(2) Semi-Weekly rule.
(i) In general.
(ii) Semi-weekly period spanning two return periods.
(iii) Special rule for computing days.
(3) Exception—One Day rule.
(4) Deposits required only on business days.
(5) Exception to the monthly and semi-weekly deposit rules for employers in the Employers' Annual Federal Tax Program (Form 944).
(6) Extension of time to deposit for employers in the Employers' Annual Federal Tax Program (Form 944) during the preceding year.
(7) Exception to the monthly and semi-weekly deposit rules for employers making interest-free adjustments.
(d) Examples.
[Reserved]
(e) Employment taxes defined.
(f) Safe harbor/De Minimis rules.
(1) Single deposit safe harbor.
(2) Shortfall defined.
(3) Shortfall make-up date.
(i) Monthly rule.
(ii) Semi-Weekly and One-Day rule.
(4) De minimis rule.
(i) De minimis deposit rules for quarterly and annual return periods beginning on or after January 1, 2001.
(ii) De minimis deposit rule for quarterly return periods beginning on or after January 1, 2010.
(iii) De minimis deposit rule for employers who file Form 944.
(5) Examples.
[Reserved]
(g) Agricultural employers—Special rules.
(1) In general.
(2) Monthly depositor.
(3) Semi-weekly depositor.
(4) Lookback period.
(i) In general.
(ii) Adjustments and Claims for Refund.
(5) Example.
(h) Time and manner of deposit—deposits required to be made by electronic funds transfer.
(1) In general.
(2) Applicability of requirement.
(i) Deposits for return periods beginning before January 1, 2000.
(ii) Deposits for return periods beginning after December 31, 1999, and made before January 1, 2011.
(iii) Deposits made after December 31, 2010.
(iv) Voluntary deposits.
(3) Taxes required to be deposited by electronic funds transfer.
(4) Definitions.
(i) Electronic funds transfer.
(ii) Taxpayer.
(5) Exemptions.
(6) Separation of deposits.
(7) Payment of balance due.
(8) Time deemed deposited.
(9) Time deemed paid.
(i) Time and manner of deposit.
(1) General rules.
(2) Payment of balance due.
(3) Time deemed paid.
(4) Procurement of FTD coupons.
(5) Time deemed deposited.
(6) Time deemed paid.
(j) Voluntary payments by electronic funds transfer.
(k) Special rules.
(1) Notice exception.
(2) Wages paid in nonconvertible foreign currency.
(l) [Reserved]
(m) Cross references.
(1) Failure to deposit penalty.
(2) Saturday, Sunday, or legal holiday.
(n) Effective/applicability dates.
(o) Effective/Applicability date.
(a) General rule.
(b) Separate application of deposit rules.
(c) Modification of Monthly rule determination.
(1) General rule.
(2) Exception.
(d) Effective/Applicability date.
(a) General Rule.
(b) Treatment of backup withholding amounts separately.
(c) Example.
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