Table of Contents

Federal Payroll Tax Laws & Regulations

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

• • • • Proposed Reg. §31.3402(g)-1. Supplemental wage payments. 794794
    • Reg. §31.3402(g)-2. Wages paid for payroll period of more than one year. 795795
    • Reg. §31.3402(g)-3. Wages paid through an agent, fiduciary, or other person on behalf of two or more employers. 796796
    • Reg. §31.3402(h)(1)-1. Withholding on basis of average wages. 797797
    • Reg. §31.3402(h)(2)-1. Withholding on basis of annualized wages. 798798
    • Reg. §31.3402(h)(3)-1. Withholding on basis of cumulative wages. 799799
    • Reg. §31.3402(h)(4)-1. Other methods. 800800
    • • Proposed Reg. §31.3402(h)(4)-1. Other methods. 801801
    • Reg. §31.3402(i)-1. Additional withholding. 802802
    • • Proposed Reg. §31.3402(i)-1. Increases in withholding. 803803
    • Reg. §31.3402(i)-2. Increases or decreases in withholding. 804804
    • • Proposed Reg. §31.3402(i)-2. Increases in withholding. 805805
    • Reg. §31.3402(j)-1. Remuneration other than in cash for service performed by retail commission salesman. 806806
    • Reg. §31.3402(k)-1. Special rule for tips. 807807
    • Reg. §31.3402(l)-1. Determination and disclosure of marital status. 808808
    • • Proposed Reg. §31.340 (l)-1. Determination and disclosure of marital or filing status. 809809
    • Reg. §31.3402(m)-1. Withholding allowances. 810810
    • • Proposed Reg. §31.3402(m)-1. Additional withholding allowance. 811811
    • Reg. §31.3402(n)-1. Employees incurring no income tax liability. 812812
    • • Proposed Reg. §31.3402(n)-1. Employees incurring no income tax liability. 813813
    • Reg. §31.3402(o)-1. Extension of withholding to supplemental unemployment compensation benefits. 814814
    • Reg. §31.3402(o)-2. Extension of withholding to annuity payments if requested by payee. 815815
    • Reg. §31.3402(o)-3. Extension of withholding to sick pay. 816816
    • Reg. §31.3402(p)-1. Voluntary withholding agreements. 817817
    • Reg. §31.3402(q)-1. Extension of withholding to certain gambling winnings. 818818
    • Reg. §31.3402(r)-1. Withholding on distributions of Indian gaming profits to tribal members. 819819
  • Code §3403. Liability for tax. 820820
  • • Reg. §31.3403-1. Liability for tax. 821821
  • Code §3404. Return and payment by governmental employer. 822822
  • • Reg. §31.3404-1. Return and payment by governmental employer. 823823
  • Code §3405. Special rules for pensions, annuities, and certain other deferred income 824824
  • • Reg. §35.3405-1. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. 825825
    • • Temporary Reg. §35.3405-1T. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. 826826
      • Proposed Reg. §35.3405-1T. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. 827827
      • Proposed Reg. §31.3405(a)-1. Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments. 828828
    • Reg. §31.3405(c)-1. Withholding on eligible rollover distributions; questions and answers. 829829
    • • Proposed Reg. §31.3405(e)-1. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. 830830
  • Code §3406. Backup withholding. 831831
  • • Reg. §31.3406(a)-1. Backup withholding requirement on reportable payments. 832832
    • Reg. §31.3406(a)-2. Definition of payors obligated to backup withhold. 833833
    • Reg. §31.3406(a)-4. Time when payments are considered to be paid and subject to backup withholding. 834834
    • • Proposed Reg. §31.3406(b)(1)-1. Reportable payment. 835835
    • Reg. §31.3406(b)(3)-1. Reportable payments of rents, commissions, nonemployee compensation, etc. 836836
    • Reg. §31.3406(b)(3)-3. Reportable payments by certain fishing boat operators. 837837
    • Reg. §31.3406(d)-1. Manner required for furnishing a taxpayer identification number. 838838
    • Reg. §31.3406(e)-1. Period during which backup withholding is required. 839839
    • Reg. §31.3406(g)-1. Exception for payments to certain payees and certain other payments. 840840
    • Reg. §31.3406(g)-2. Exception for reportable payments for which withholding is otherwise required. 841841
    • Reg. §31.3406(g)-3. Exemption while payee is waiting for a taxpayer identification number. 842842
    • Reg. §31.3406(h)-1. Definitions. 843843
    • Reg. §31.3406(h)-2. Special rules. 844844
    • Reg. §31.3406(h)-3. Certificates. 845845
    • Reg. §31.3406(i)-1. Effective date. 846846
    • Reg. §31.3406(j)-1. Taxpayer Identification Number (TIN) matching program. 847847
• Chapter 25. General Provisions Relating to Employment Taxes and Collection of Income Taxes at Source 848848
• • Temporary Reg. §31.3501(a)-1T. Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits. 849849
  • Code §3502. Nondeductibility of taxes in computing taxable income. 850850
  • Code §3503. Erroneous payments. 851851
  • • Reg. §31.3503-1. Tax under chapter 21 or 22 paid under wrong chapter. 851851
  • Code §3504. Acts to be performed by agents. 852852
  • • Reg. §31.3504-1. Designation of agent by application. 853853
    • Reg. §31.3504-2. Designation of payor to perform acts of an employer. 854854
  • Code §3505. Liability of third parties paying or providing for wages. 855855
  • • Reg. §31.3505-1. Liability of third parties paying or providing for wages. 856856
  • Code §3506. Individuals providing companion sitting placement services. 857857
  • • Reg. §31.3506-1. Companion sitting placement services. 858858
  • Code §3507. [Repealed] 859859
  • • Proposed Reg. §31.3508-1. Treatment of qualified real estate agents and direct sellers as nonemployees. 860860
  • Code §3509. Determination of employer’s liability for certain employment taxes. 861861
  • • Proposed Reg. §31.3509-1. Determination of employer’s liability for certain employment taxes. 862862
  • Code §3510. Coordination of collection of domestic service employment taxes with collection of income taxes. 863863
  • Code §3511. Certified professional employer organizations. 864864
  • • Reg. §31.3511-1. Certified professional employer organization. 865865
  • Code §3512. Treatment of certain persons as employers with respect to motion picture projects. 866866
• Subtitle D. Miscellaneous Excise Taxes Chapter 42. Private Foundations; and Certain Other Tax-Exempt Organizations 867867
• • Subchapter D. Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements 867867
• Chapter 43. Qualified Pension, Etc., Plans 868868
• • Temporary Reg. §54.4977-1T. Questions and answers relating to the election concerning lines of business in existence on January 1, 1984. 869869
  • Code §4979. Tax on certain excess contributions. 870870
  • • Reg. §54.4979-1. Excise tax on certain excess contributions and excess aggregate contributions. 871871
  • Code §4980B. Failure to satisfy continuation coverage requirements of group health plans. 872872
  • • Reg. §54.4980B-1. COBRA in general. 873873
    • Reg. §54.4980B-2. Plans that must comply. 874874
    • Reg. §54.4980B-3. Qualified beneficiaries. 875875
    • Reg. §54.4980B-4. Qualifying events. 876876
    • Reg. §54.4980B-5. COBRA continuation coverage. 877877
    • Reg. §54.4980B-6. Electing COBRA continuation coverage 878878
    • Reg. §54.4980B-7. Duration of COBRA continuation coverage. 879879
    • Reg. §54.4980B-8. Paying for COBRA continuation coverage. 880880
    • Reg. §54.4980B-9. Business reorganizations and employer withdrawals from multiemployer plans. 881881
    • • Stock Sale Examples 882882
      • Asset Sale Examples 883883
    • Reg. §54.4980B-10. Interaction of FMLA and COBRA. 884884
  • Code §4980E. Failure of employer to make comparable Archer MSA contributions. 885885
  • • Reg. §54.4980E-1. Requirement of return and time for filing of the excise tax under section 4980E. 886886
  • Code §4980G. Failure of employer to make comparable health savings account contributions. 887887
  • • Reg. §54.4980G-1. Failure of employer to make comparable health savings account contributions. 888888
    • Reg. §54.4980G-2. Employer contribution defined. 889889
    • Reg. §54.4980G-3. Failure of employer to make comparable health savings account contributions. 890890
    • Reg. §54.4980G-4. Calculating comparable contributions. 891891
    • Reg. §54.4980G-5. HSA comparability rules and cafeteria plans and waiver of excise tax. 892892
    • Reg. §54.4980G-6. Special rule for contributions made to the HSAs of nonhighly compensated employees. 893893
    • Reg. §54.4980G-7. Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012. 894894
  • Code §4980H. Shared responsibility for employers regarding health coverage. 895895
  • • Reg. §54.4980H-1. Definitions. 896896
    • Reg. §54.4980H-2. Applicable large employer and applicable large employer member. 897897
    • Reg. §54.4980H-3. Determining full-time employees. 898898
    • Reg. §54.4980H-4. Assessable payments under section 4980H(a). 899899
    • • Proposed Reg. §54.4980H-4. Assessable payments under section 4980H(a). 900900
    • Reg. §54.4980H-5. Assessable payments under section 4980H(b). 901901
    • • Proposed Reg. §54.4980H-5. Assessable payments under section 4980H(b). 902902
    • Reg. §54.4980H-6. Administration and procedure. 903903
• Chapter 46. Golden Parachute Payments 904904
• Subtitle F. Procedure and Administration Chapter 61. Information and Returns 905905
• • Subchapter A. Returns and Records 905905
  • Reg. §1.6001-1. Records. 906906
  • Reg. §31.6001-1. Records in general. 907907
  • Reg. §31.6001-2. Additional records under Federal Insurance Contributions Act. 908908
  • Reg. §31.6001-3. Additional records under Railroad Retirement Tax Act. 909909
  • Reg. §31.6001-4. Additional records under Federal Unemployment Tax Act. 910910
  • Reg. §31.6001-5. Additional records in connection with collection of income tax at source on wages. 911911
  • Reg. §31.6001-6. Notice by district director requiring returns, statements, or the keeping of records. 912912
  • Part II. Tax Returns or Statements 913913
  • Subpart A. General Requirement 914914
  • • Reg. §1.6011-1. General requirement of return, statement, or list. 915915
    • Reg. §301.6011-2. Required use of magnetic media. 916916
    • • Proposed Reg. §301.6011-2. Required use of magnetic media. 917917
      • Proposed Reg. §301.6011-9. Electronic filing of section 6056 returns. 918918
    • Reg. §31.6011(a)-1. Returns under Federal Insurance Contributions Act. 919919
    • Reg. §31.6011(a)-2. Returns under Railroad Retirement Tax Act. 920920
    • Reg. §31.6011(a)-3. Returns under Federal Unemployment Tax Act. 921921
    • Reg. §31.6011(a)-3A. Returns of the railroad unemployment repayment tax. 922922
    • Reg. §31.6011(a)-4. Returns of income tax withheld. 923923
    • Reg. §31.6011(a)-5. Monthly returns. 924924
    • Reg. §31.6011(a)-6. Final returns. 925925
    • Reg. §31.6011(a)-7. Execution of returns. 926926
    • Reg. §31.6011(a)-8. Composite return in lieu of specified form. 927927
    • Reg. §31.6011(a)-9. Instructions to forms control as to which form is to be used. 928928
    • Reg. §31.6011(a)-10. Instructions to forms may waive filing requirement in case of no liability tax returns. 929929
    • Reg. §31.6011(b)-1. Employers’ identification numbers. 930930
    • Reg. §31.6011(b)-2. Employees’ account numbers. 931931
  • Subpart B. Income Tax Returns 932932
  • • Reg. §1.6012-1. Individuals required to make returns of income. 933933
    • 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
  • • 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
  • • 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
      • • Proposed Reg. §1.6047-1. Information to be furnished with regard to employee retirement plan covering an owner-employee. 959959
    • Code §6050B. Returns relating to unemployment compensation. 960960
    • • Reg. §1.6050B-1. Information returns by person making unemployment compensation payments. 961961
    • Code §6050F. Returns relating to social security benefits. 962962
    • Code §6050G. Returns relating to certain railroad retirement benefits. 963963
    • Code §6050Q. Certain long-term care benefits. 964964
  • Subpart C. Information Regarding Wages Paid Employees 965965
  • • Reg. §31.6051-1. Statements for employees. 966966
    • Reg. §31.6051-2. Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2. 967967
    • Reg. §31.6051-3. Statements required in case of sick pay paid by third parties. 968968
    • Reg. §31.6051-4. Statements required in case of backup withholding. 969969
    • Code §6052. Returns regarding payment of wages in the form of group-term life insurance. 970970
    • • Reg. §1.6052-1. Information returns regarding payment of wages in the form of group-term life insurance. 971971
      • Reg. §1.6052-2. Statements to be furnished employees with respect to wages paid in the form of group-term life insurance. 972972
    • Code §6053. Reporting of tips. 973973
    • • Reg. §31.6053-1. Report of tips by employee to employer. 974974
      • Reg. §31.6053-2. Employer statement of uncollected employee tax. 975975
      • Reg. §31.6053-3. Reporting by certain large food or beverage establishments with respect to tips. 976976
      • Reg. §31.6053-4. Substantiation requirements for tipped employees. 977977
  • Subpart D. Information Regarding Health Insurance Coverage 978978
  • • Reg. §1.6055-1. Information reporting for minimum essential coverage. 979979
    • • Proposed Reg. §1.6055-1. Information reporting for minimum essential coverage. 980980
    • Reg. §1.6055-2. Electronic furnishing of statements. 981981
    • • Proposed Reg. §1.6055-2. Electronic furnishing of statements. 982982
    • Code §6056. Certain employers required to report on health insurance coverage. 983983
    • • 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
  • • 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

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