Table of Contents

Federal Payroll Tax Laws & Regulations

Table of Contents pages: 1 2 3 4 5 6 7

• • • • Reg. §1.6012-5. Composite return in lieu of specified form. 934934
    • Code §6017. Self-employment tax returns. 935935
    • • Reg. §1.6017-1. Self-employment tax returns. 936936
  • Part III. Information Returns 937937
  • Subpart A. Information Concerning Persons Subject to Special Provisions 938938
  • • Code §6039. Information required in connection with certain options. 938938
    • • Reg. §1.6039-1. Returns required in connection with certain options. 939939
      • Reg. §1.6039-2. Statements to persons with respect to whom information is reported. 940940
    • Code §6039D. Returns and records with respect to certain fringe benefit plans. 941941
    • Code §6039I. Returns and records with respect to employer-owned life insurance contracts. 942942
    • • Reg. §1.6039I-1. Reporting of certain employer-owned life insurance contracts. 943943
  • Subpart B. Information Concerning Transactions With Other Persons 944944
  • • Code §6041. Information at source. 944944
    • • Reg. §1.6041-1. Return of information as to payments of $600 or more. 945945
      • Reg. §1.6041-2. Return of information as to payments to employees. 946946
      • Reg. §1.6041-3. Payments for which no return of information is required under section 6041. 947947
      • Reg. §1.6041-4. Foreign-related items and other exceptions. 948948
      • Reg. §1.6041-6. Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. 949949
      • Reg. §1.6041-7. Magnetic media requirement. 950950
      • Reg. §1.6041-8. Cross-reference to penalties. 951951
    • Code §6041A. Returns regarding payments of remuneration for services and direct sales. 952952
    • • Reg. §1.6041A-1. Returns regarding payments of remuneration for services and certain direct sales. 953953
      • • Proposed Reg. §1.6041A-1. Returns regarding payments of remuneration for services and certain direct sales. 954954
    • Code §6045. Returns of brokers. 955955
    • • Reg. §1.6045-5. Information reporting on payments to attorneys. 956956
    • Code §6047. Information relating to certain trusts and annuity plans. 957957
    • • Reg. §1.6047-1. Information to be furnished with regard to employee retirement plan covering an owner-employee. 958958
    • Code §6050B. Returns relating to unemployment compensation. 959959
    • • Reg. §1.6050B-1. Information returns by person making unemployment compensation payments. 960960
    • Code §6050F. Returns relating to social security benefits. 961961
    • Code §6050G. Returns relating to certain railroad retirement benefits. 962962
    • Code §6050Q. Certain long-term care benefits. 963963
  • Subpart C. Information Regarding Wages Paid Employees 964964
  • • Code §6051. Receipts for employees. 964964
    • • Reg. §31.6051-1. Statements for employees. 965965
      • Reg. §31.6051-2. Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2. 966966
      • Reg. §31.6051-3. Statements required in case of sick pay paid by third parties. 967967
      • Reg. §31.6051-4. Statements required in case of backup withholding. 968968
    • Code §6052. Returns regarding payment of wages in the form of group-term life insurance. 969969
    • • Reg. §1.6052-1. Information returns regarding payment of wages in the form of group-term life insurance. 970970
      • Reg. §1.6052-2. Statements to be furnished employees with respect to wages paid in the form of group-term life insurance. 971971
    • Code §6053. Reporting of tips. 972972
    • • Reg. §31.6053-1. Report of tips by employee to employer. 973973
      • Reg. §31.6053-2. Employer statement of uncollected employee tax. 974974
      • Reg. §31.6053-3. Reporting by certain large food or beverage establishments with respect to tips. 975975
      • Reg. §31.6053-4. Substantiation requirements for tipped employees. 976976
  • Subpart D. Information Regarding Health Insurance Coverage 977977
  • • Code §6055. Reporting of health insurance coverage. 977977
    • • Reg. §1.6055-1. Information reporting for minimum essential coverage. 978978
      • • Proposed Reg. §1.6055-1. Information reporting for minimum essential coverage. 979979
      • Reg. §1.6055-2. Electronic furnishing of statements. 980980
      • • Proposed Reg. §1.6055-2. Electronic furnishing of statements. 981981
    • Code §6056. Certain employers required to report on health insurance coverage. 982982
    • • Reg. §301.6056-1. Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans. 983983
      • • Proposed Reg. §301.6056-1. Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans. 984984
      • Reg. §301.6056-2. Electronic furnishing of statements. 985985
      • • Proposed Reg. §301.6056-2. Electronic furnishing of statements. 986986
  • Subpart E. Registration of and Information Concerning Pension, Etc., Plans 987987
  • • Code §6057. Annual registration, etc. 987987
    • • Reg. §301.6057-1. Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. 988988
      • • Proposed Reg. §301.6057-1. Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. 989989
      • Reg. §301.6057-2. Employee retirement benefit plans; notification of change in plan status. 990990
      • • Proposed Reg. §301.6057-2. Employee retirement benefit plans; notification of change in plan status. 991991
      • Reg. §301.6057-3. Required use of magnetic media for filing requirements relating to deferred vested retirement benefit. 992992
      • • Proposed Reg. §301.6057-3. Required use of electronic form for filing requirements relating to deferred vested retirement benefit. 993993
    • Code §6058. Information required in connection with certain plans of deferred compensation. 994994
    • • Reg. §301.6058-1. Information required in connection with certain plans of deferred compensation. 995995
      • Reg. §301.6058-2. Required use of magnetic media for filing requirements relating to information required in connection with certain plans of deferred compensation. 996996
      • • Proposed Reg. §301.6058-2. Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation. 997997
  • Part IV. Signing and Verifying of Returns and Other Documents 998998
  • • Code §6061. Signing of returns and other documents. 998998
    • • Reg. §31.6061-1. Signing of returns. 999999
      • Reg. §301.6061-1. Signing of returns and other documents. 10001,000
    • Code §6065. Verification of returns. 10011,001
    • • Reg. §1.6065-1. Verification of returns. 10021,002
      • Reg. §31.6065(a)-1. Verification of returns or other documents. 10031,003
  • Part V. Time for Filing Returns and Other Documents 10041,004
  • • Code §6071. Time for filing returns and other documents. 10041,004
    • • Reg. §1.6071-1. Time for filing returns and other documents. 10051,005
      • Reg. §31.6071(a)-1. Time for filing returns and other documents. 10061,006
      • Reg. §31.6071(a)-1A. Time for filing returns with respect to the railroad unemployment repayment tax. 10071,007
  • Part VI. Extension of Time for Filing Returns 10081,008
  • • Code §6081. Extension of time for filing returns. 10081,008
    • • Reg. §1.6081-1. Extension of time for filing returns. 10091,009
      • Reg. §1.6081-8. Extension of time to file certain information returns. 10101,010
      • Reg. §1.6081-10. Automatic extension of time to file withholding tax return for U.S. source income of foreign persons. 10111,011
      • Reg. §31.6081(a)-1. Extensions of time for filing returns and other documents. 10121,012
  • Part VII. Place for Filing Returns or Other Documents 10131,013
  • • Code §6091. Place for filing returns or other documents. 10131,013
    • • Reg. §1.6091-1. Place for filing returns or other documents. 10141,014
      • Reg. §31.6091-1. Place for filing returns. 10151,015
      • Reg. §301.6091-1. Place for filing returns and other documents. 10161,016
• Subchapter B. Miscellaneous Provisions 10171,017
• • Code §6101. Period covered by returns or other documents. 10171,017
  • • Reg. §31.6101-1. Period covered by returns. 10181,018
  • Code §6102. Computations on returns or other documents. 10191,019
  • • Reg. §301.6102-1. Computations on returns or other documents. 10201,020
  • Code §6103. Confidentiality and disclosure of returns and return information. 10211,021
  • Code §6109. Identifying numbers. 10221,022
  • • Reg. §31.6109-1. Supplying of identifying numbers. 10231,023
    • Reg. §301.6109-1. Identifying numbers. 10241,024
    • Reg. §301.6109-4. IRS truncated taxpayer identification numbers. 10251,025
• Chapter 62. Time and Place for Paying Tax Subchapter A. Place and Due Date for Payment of Tax 10261,026
• • Code §6151. Time and place for paying tax shown on returns. 10261,026
  • • Reg. §1.6151-1. Time and place for paying tax shown on returns. 10271,027
    • Reg. §31.6151-1. Time for paying tax. 10281,028
  • Code §6155. Payment on notice and demand. 10291,029
  • • Reg. §301.6155-1. Payment on notice and demand. 10301,030
  • Code §6157. Payment of Federal unemployment tax on quarterly or other time period basis. 10311,031
  • • Reg. §31.6157-1. Cross reference. 10321,032
  • Code §6159. Agreements for payment of tax liability in installments. 10331,033
  • • Reg. §301.6159-1. Agreements for payment of tax liabilities in installments. 10341,034
• Subchapter B. Extensions of Time for Payment 10351,035
• • Code §6161. Extension of time for paying tax. 10351,035
  • • Reg. §1.6161-1. Extension of time for paying tax or deficiency. 10361,036
    • Reg. §31.6161(a)(1)-1. Extensions of time for paying tax. 10371,037
• Chapter 63. Assessment Subchapter A. In General 10381,038
• • Code §6201. Assessment authority. 10381,038
  • • Reg. §301.6201-1. Assessment authority. 10391,039
  • Code §6202. Establishment by regulations of mode or time of assessment. 10401,040
  • Code §6203. Method of assessment. 10411,041
  • • Reg. §301.6203-1. Method of assessment. 10421,042
  • Code §6205. Special rules applicable to certain employment taxes. 10431,043
  • • Reg. §31.6205-1. Adjustments of underpayments. 10441,044
• Chapter 64. Collection Subchapter A. General Provisions 10451,045
• • Code §6301. Collection authority. 10451,045
  • • Reg. §301.6301-1. Collection authority. 10461,046
  • Code §6302. Mode or time of collection. 10471,047
  • • Reg. §31.6302-1. Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes. 10481,048
    • • Temporary Reg. §31.6302-1T. Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992. 10491,049
      • Proposed Reg. §31.6302-1. Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992. 10501,050
    • Reg. §1.6302-2. Deposit rules for tax withheld on nonresident aliens and foreign corporations. 10511,051
    • Reg. §31.6302-2. Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA). 10521,052
    • Reg. §31.6302-3. Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992. 10531,053
    • Reg. §31.6302-4. Deposit rules for withheld income taxes attributable to nonpayroll payments. 10541,054
    • Reg. §31.6302(b)-1. Method of collection. 10551,055
    • Reg. §31.6302(c)-3. Deposit rules for taxes under the Federal Unemployment Tax Act. 10561,056
    • Reg. §31.6302(c)-4. Cross references. 10571,057
    • Reg. §301.6302-1. Manner or time of collection of taxes. 10581,058
    • • Proposed Reg. §301.6302-1. Mode or time of collection of taxes. 10591,059
  • Code §6303. Notice and demand for tax. 10601,060
  • • Reg. §301.6303-1. Notice and demand for tax. 10611,061
  • Code §6304. Fair tax collection practices. 10621,062
  • Code §6305. Collection of certain liability. 10631,063
  • • Reg. §301.6305-1. Assessment and collection of certain liability. 10641,064
  • Code §6306. Qualified tax collection contracts. 10651,065
  • Code §6307. Special compliance personnel program account. 10661,066
• Subchapter B. Receipt of Payment 10671,067
• • Code §6317. Payments of Federal unemployment tax for calendar quarter. 10671,067
• Subchapter C. Lien for Taxes Part II. Liens 10681,068
• • Code §6321. Lien for taxes. 10681,068
  • • Reg. §301.6321-1. Lien for taxes. 10681,068
• Subchapter D. Seizure of Property for Collection of Taxes Part II. Levy 10691,069
• • Code §6322. Period of lien. 10691,069
  • Code §6331. Levy and distraint. 10701,070
  • • Reg. §301.6331-1. Levy and distraint. 10711,071
    • Reg. §301.6331-2. Procedures and restrictions on levies. 10721,072
    • Reg. §301.6331-3. Restrictions on levy while offers to compromise are pending. 10731,073
    • Reg. §301.6331-4. Restrictions on levy while installment agreements are pending or in effect. 10741,074
  • Code §6332. Surrender of property subject to levy. 10751,075
  • • Reg. §301.6332-1. Surrender of property subject to levy. 10761,076
  • Code §6333. Production of books. 10771,077
  • • Reg. §301.6333-1. Production of books. 10781,078
  • Code §6334. Property exempt from levy. 10791,079
  • • Reg. §301.6334-1. Property exempt from levy. 10801,080
    • Reg. §301.6334-2. Wages, salary, and other income. 10811,081
    • Reg. §301.6334-3. Determination of exempt amount. 10821,082
    • Reg. §301.6334-4. Verified statements. 10831,083
  • Code §6343. Authority to release levy and return property. 10841,084
  • • Reg. §301.6343-1. Requirement to release levy and notice of release. 10851,085
    • Reg. §301.6343-2. Return of wrongfully levied upon property. 10861,086
    • Reg. §301.6343-3. Return of property in certain cases. 10871,087
  • Code §6344. Cross references. 10881,088
• Chapter 65. Abatements, Credits, and Refunds Subchapter A. Procedure in General 10891,089
• • Code §6401. Amounts treated as overpayments. 10891,089
  • • Reg. §301.6401-1. Amounts treated as overpayments. 10901,090
  • Code §6402. Authority to make credits or refunds. 10911,091
  • • Reg. §301.6402-1. Authority to make credits or refunds. 10921,092
    • Reg. §301.6402-2. Claims for credit or refund. 10931,093
    • • Proposed Reg. §301.6402-2. Claims for credit or refund. 10941,094
    • Reg. §301.6402-4. Payments in excess of amounts shown on return. 10951,095
    • Reg. §31.6402(a)-1. Credits or refunds. 10961,096
    • Reg. §31.6402(a)-2. Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 10971,097
    • Reg. §31.6402(a)-3. Refund of Federal unemployment tax. 10981,098
  • Code §6404. Abatements. 10991,099
  • • Reg. §301.6404-1. Abatements. 11001,100
    • Reg. §301.6404-2. Abatement of interest. 11011,101
    • Reg. §301.6404-3. Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service. 11021,102
    • Reg. §301.6404-4. Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer. 11031,103
    • Reg. §31.6404(a)-1. Abatements. 11041,104
  • Code §6407. Date of allowance of refund or credit. 11051,105
• Subchapter B. Rules of Special Application 11061,106
• • Code §6413. Special rules applicable to certain employment taxes. 11061,106
  • • Reg. §31.6413(a)-1. Repayment or reimbursement by employer of tax erroneously collected from employee. 11071,107
    • Reg. §31.6413(a)-2. Adjustments of overpayments. 11081,108
    • Reg. §31.6413(a)-3. Repayment by payor of tax erroneously collected from payee. 11091,109
    • Reg. §31.6413(b)-1. Overpayments of certain employment taxes. 11101,110
    • Reg. §31.6413(c)-1. Special refunds. 11111,111
  • Code §6414. Income tax withheld. 11121,112
  • • Reg. §1.6414-1. Credit or refund of tax withheld on nonresident aliens and foreign corporations. 11121,112
    • Reg. §31.6414-1. Credit or refund of income tax withheld from wages. 11131,113

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