Table of Contents

Federal Payroll Tax Laws & Regulations

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

• • • Reg. §31.3402(n)-1. Employees incurring no income tax liability. 792792
    • Reg. §31.3402(o)-1. Extension of withholding to supplemental unemployment compensation benefits. 793793
    • Reg. §31.3402(o)-2. Extension of withholding to annuity payments if requested by payee. 794794
    • Reg. §31.3402(o)-3. Extension of withholding to sick pay. 795795
    • Reg. §31.3402(p)-1. Voluntary withholding agreements. 796796
    • Reg. §31.3402(q)-1. Extension of withholding to certain gambling winnings. 797797
    • Reg. §31.3402(r)-1. Withholding on distributions of Indian gaming profits to tribal members. 798798
  • Code §3403. Liability for tax. 799799
  • • Reg. §31.3403-1. Liability for tax. 799799
  • Code §3404. Return and payment by governmental employer. 800800
  • • Reg. §31.3404-1. Return and payment by governmental employer. 801801
  • Code §3405. Special rules for pensions, annuities, and certain other deferred income 802802
  • • Reg. §35.3405-1. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. 803803
    • • Temporary Reg. §35.3405-1T. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. 804804
    • Reg. §31.3405(c)–1. Withholding on eligible rollover distributions; questions and answers. 805805
    • • Proposed Reg. §31.3405(e)–1. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. 806806
  • Code §3406. Backup withholding. 807807
  • • Reg. §31.3406(a)-1. Backup withholding requirement on reportable payments. 808808
    • Reg. §31.3406(a)-2. Definition of payors obligated to backup withhold. 809809
    • Reg. §31.3406(a)-4. Time when payments are considered to be paid and subject to backup withholding. 810810
    • • Proposed Reg. §31.3406(b)(1)-1. Reportable payment. 811811
    • Reg. §31.3406(b)(3)-1. Reportable payments of rents, commissions, nonemployee compensation, etc. 812812
    • Reg. §31.3406(b)(3)-3. Reportable payments by certain fishing boat operators. 813813
    • Reg. §31.3406(d)-1. Manner required for furnishing a taxpayer identification number. 814814
    • Reg. §31.3406(e)-1. Period during which backup withholding is required. 815815
    • Reg. §31.3406(g)-1. Exception for payments to certain payees and certain other payments. 816816
    • Reg. §31.3406(g)-2. Exception for reportable payments for which withholding is otherwise required. 817817
    • Reg. §31.3406(g)-3. Exemption while payee is waiting for a taxpayer identification number. 818818
    • Reg. §31.3406(h)-1. Definitions. 819819
    • Reg. §31.3406(h)-2. Special rules. 820820
    • Reg. §31.3406(h)-3. Certificates. 821821
    • Reg. §31.3406(i)-1. Effective date. 822822
    • Reg. §31.3406(j)-1. Taxpayer Identification Number (TIN) matching program. 823823
• Chapter 25. General Provisions Relating to Employment Taxes and Collection of Income Taxes at Source 824824
• • Temporary Reg. §31.3501(a)–1T. Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits. 825825
  • Code §3502. Nondeductibility of taxes in computing taxable income. 826826
  • Code §3503. Erroneous payments. 827827
  • • Reg. §31.3503-1. Tax under chapter 21 or 22 paid under wrong chapter. 827827
  • Code §3504. Acts to be performed by agents. 828828
  • • Reg. §31.3504–1. Designation of agent by application. 829829
    • Reg. §31.3504–2. Designation of payor to perform acts of an employer. 830830
  • Code §3505. Liability of third parties paying or providing for wages. 831831
  • • Reg. §31.3505-1. Liability of third parties paying or providing for wages. 832832
  • Code §3506. Individuals providing companion sitting placement services. 833833
  • • Reg. §31.3506-1. Companion sitting placement services. 834834
  • Code §3507. [Repealed] 835835
  • • Proposed Reg. §31.3508-1. Treatment of qualified real estate agents and direct sellers as nonemployees. 836836
  • Code §3509. Determination of employer’s liability for certain employment taxes. 837837
  • • Proposed Reg. §31.3509-1. Determination of employer’s liability for certain employment taxes. 838838
  • Code §3510. Coordination of collection of domestic service employment taxes with collection of income taxes. 839839
  • Code §3511. Certified professional employer organizations. 840840
  • • Reg. §31.3511–1. Certified professional employer organization. 841841
  • Code §3512. Treatment of certain persons as employers with respect to motion picture projects. 842842
• Subtitle D. Miscellaneous Excise Taxes Chapter 42. Private Foundations; and Certain Other Tax-Exempt Organizations 843843
• • Subchapter D. Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements 843843
• Chapter 43. Qualified Pension, Etc., Plans 844844
• • Temporary Reg. §54.4977-1T. Questions and answers relating to the election concerning lines of business in existence on January 1, 1984. 845845
  • Code §4979. Tax on certain excess contributions. 846846
  • • Reg. §54.4979-1. Excise tax on certain excess contributions and excess aggregate contributions. 847847
  • Code §4980B. Failure to satisfy continuation coverage requirements of group health plans. 848848
  • • Reg. §54.4980B-1. COBRA in general. 849849
    • Reg. §54.4980B-2. Plans that must comply. 850850
    • Reg. §54.4980B-3. Qualified beneficiaries. 851851
    • Reg. §54.4980B-4. Qualifying events. 852852
    • Reg. §54.4980B-5. COBRA continuation coverage. 853853
    • Reg. §54.4980B-6. Electing COBRA continuation coverage 854854
    • Reg. §54.4980B-7. Duration of COBRA continuation coverage. 855855
    • Reg. §54.4980B-8. Paying for COBRA continuation coverage. 856856
    • Reg. §54.4980B-9. Business reorganizations and employer withdrawals from multiemployer plans. 857857
    • • Stock Sale Examples 858858
      • Asset Sale Examples 859859
    • Reg. §54.4980B-10. Interaction of FMLA and COBRA. 860860
  • Code §4980E. Failure of employer to make comparable Archer MSA contributions. 861861
  • • Reg. §54.4980E–1. Requirement of return and time for filing of the excise tax under section 4980E. 862862
  • Code §4980G. Failure of employer to make comparable health savings account contributions. 863863
  • • Reg. §54.4980G–1. Failure of employer to make comparable health savings account contributions. 864864
    • Reg. §54.4980G–2. Employer contribution defined. 865865
    • Reg. §54.4980G–3. Failure of employer to make comparable health savings account contributions. 866866
    • Reg. §54.4980G–4. Calculating comparable contributions. 867867
    • Reg. §54.4980G–5. HSA comparability rules and cafeteria plans and waiver of excise tax. 868868
    • Reg. §54.4980G–6. Special rule for contributions made to the HSAs of nonhighly compensated employees. 869869
    • 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. 870870
  • Code §4980H. Shared responsibility for employers regarding health coverage. 871871
  • • Reg. §54.4980H–1. Definitions. 872872
    • Reg. §54.4980H–2. Applicable large employer and applicable large employer member. 873873
    • Reg. §54.4980H–3. Determining full-time employees. 874874
    • Reg. §54.4980H–4. Assessable payments under section 4980H(a). 875875
    • • Proposed Reg. §54.4980H–4. Assessable payments under section 4980H(a). 876876
    • Reg. §54.4980H–5. Assessable payments under section 4980H(b). 877877
    • • Proposed Reg. §54.4980H–5. Assessable payments under section 4980H(b). 878878
    • Reg. §54.4980H–6. Administration and procedure. 879879
  • Code §4980I. Excise tax on high cost employer-sponsored health coverage. 880880
• Chapter 46. Golden Parachute Payments 881881
• Subtitle F. Procedure and Administration Chapter 61. Information and Returns 882882
• • Subchapter A. Returns and Records 882882
  • Reg. §1.6001-1. Records. 883883
  • Reg. §31.6001-1. Records in general. 884884
  • Reg. §31.6001-2. Additional records under Federal Insurance Contributions Act. 885885
  • Reg. §31.6001-3. Additional records under Railroad Retirement Tax Act. 886886
  • Reg. §31.6001-4. Additional records under Federal Unemployment Tax Act. 887887
  • Reg. §31.6001-5. Additional records in connection with collection of income tax at source on wages. 888888
  • Reg. §31.6001-6. Notice by district director requiring returns, statements, or the keeping of records. 889889
  • Part II. Tax Returns or Statements 890890
  • • Reg. §1.6011-1. General requirement of return, statement, or list. 891891
    • Reg. §301.6011-2. Required use of magnetic media. 892892
    • • Proposed Reg. §301.6011-2. Required use of magnetic media. 893893
      • Proposed Reg. §301.6011–9. Electronic filing of section 6056 returns. 894894
    • Reg. §31.6011(a)-1. Returns under Federal Insurance Contributions Act. 895895
    • Reg. §31.6011(a)-2. Returns under Railroad Retirement Tax Act. 896896
    • Reg. §31.6011(a)-3. Returns under Federal Unemployment Tax Act. 897897
    • Reg. §31.6011(a)-3A. Returns of the railroad unemployment repayment tax. 898898
    • Reg. §31.6011(a)-4. Returns of income tax withheld. 899899
    • Reg. §31.6011(a)-5. Monthly returns. 900900
    • Reg. §31.6011(a)-6. Final returns. 901901
    • Reg. §31.6011(a)-7. Execution of returns. 902902
    • Reg. §31.6011(a)-8. Composite return in lieu of specified form. 903903
    • Reg. §31.6011(a)-9. Instructions to forms control as to which form is to be used. 904904
    • Reg. §31.6011(a)-10. Instructions to forms may waive filing requirement in case of no liability tax returns. 905905
    • Reg. §31.6011(b)-1. Employers’ identification numbers. 906906
    • Reg. §31.6011(b)-2. Employees’ account numbers. 907907
  • Subpart B. Income Tax Returns 908908
  • • Reg. §1.6012-1. Individuals required to make returns of income. 909909
    • Reg. §1.6012-5. Composite return in lieu of specified form. 910910
    • Code §6017. Self-employment tax returns. 911911
    • • Reg. §1.6017-1. Self-employment tax returns. 912912
  • Part III. Information Returns 913913
  • • Reg. §1.6039–1. Returns required in connection with certain options. 914914
    • Reg. §1.6039–2. Statements to persons with respect to whom information is reported. 915915
    • Code §6039D. Returns and records with respect to certain fringe benefit plans. 916916
    • Code §6039I. Returns and records with respect to employer-owned life insurance contracts. 917917
    • • Reg. §1.6039I–1. Reporting of certain employer-owned life insurance contracts. 918918
  • Subpart B. Information Concerning Transactions With Other Persons 919919
  • • Reg. §1.6041-1. Return of information as to payments of $600 or more. 920920
    • Reg. §1.6041-2. Return of information as to payments to employees. 921921
    • • Temporary Reg. §1.6041–2T. Return of information as to payments to employees. 922922
      • Proposed Reg. §1.6041–2. Return of information as to payments to employees. 923923
    • Reg. §1.6041-3. Payments for which no return of information is required under section 6041. 924924
    • Reg. §1.6041-4. Foreign-related items and other exceptions. 925925
    • Reg. §1.6041-6. Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. 926926
    • • Temporary Reg. §1.6041–6T. Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. 927927
      • Proposed Reg. §1.6041–6. Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. 928928
    • Reg. §1.6041-7. Magnetic media requirement. 929929
    • Reg. §1.6041-8. Cross-reference to penalties. 930930
    • Code §6041A. Returns regarding payments of remuneration for services and direct sales. 931931
    • • Reg. §1.6041A-1. Returns regarding payments of remuneration for services and certain direct sales. 932932
      • • Proposed Reg. §1.6041A-1. Returns regarding payments of remuneration for services and certain direct sales. 933933
    • Code §6045. Returns of brokers. 934934
    • • Reg. §1.6045-5. Information reporting on payments to attorneys. 935935
    • Code §6047. Information relating to certain trusts and annuity plans. 936936
    • • Reg. §1.6047-1. Information to be furnished with regard to employee retirement plan covering an owner-employee. 937937
      • • Proposed Reg. §1.6047-1. Information to be furnished with regard to employee retirement plan covering an owner-employee. 938938
    • Code §6050B. Returns relating to unemployment compensation. 939939
    • • Reg. §1.6050B-1. Information returns by person making unemployment compensation payments. 940940
    • Code §6050F. Returns relating to social security benefits. 941941
    • Code §6050G. Returns relating to certain railroad retirement benefits. 942942
    • Code §6050Q. Certain long-term care benefits. 943943
  • Subpart C. Information Regarding Wages Paid Employees 944944
  • • Reg. §31.6051-1. Statements for employees. 945945
    • Reg. §31.6051-2. Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2. 946946
    • Reg. §31.6051-3. Statements required in case of sick pay paid by third parties. 947947
    • Reg. §31.6051-4. Statements required in case of backup withholding. 948948
    • Code §6052. Returns regarding payment of wages in the form of group-term life insurance. 949949
    • • Reg. §1.6052-1. Information returns regarding payment of wages in the form of group-term life insurance. 950950
      • Reg. §1.6052-2. Statements to be furnished employees with respect to wages paid in the form of group-term life insurance. 951951
    • Code §6053. Reporting of tips. 952952
    • • Reg. §31.6053-1. Report of tips by employee to employer. 953953
      • Reg. §31.6053-2. Employer statement of uncollected employee tax. 954954
      • Reg. §31.6053-3. Reporting by certain large food or beverage establishments with respect to tips. 955955
      • Reg. §31.6053-4. Substantiation requirements for tipped employees. 956956
  • Subpart D. Information Regarding Health Insurance Coverage 957957
  • • Reg. §1.6055-1. Information reporting for minimum essential coverage. 958958
    • • Proposed Reg. §1.6055–1. Information reporting for minimum essential coverage. 959959
    • Reg. §1.6055-2. Electronic furnishing of statements. 960960
    • • Proposed Reg. §1.6055–2. Electronic furnishing of statements. 961961
    • Code §6056. Certain employers required to report on health insurance coverage. 962962
    • • Reg. §301.6056-1. Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans. 963963
      • Reg. §301.6056-2. Electronic furnishing of statements. 964964
      • • Proposed Reg. §301.6056–2. Electronic furnishing of statements. 965965
  • Subpart E. Registration of and Information Concerning Pension, Etc., Plans 966966
  • • Reg. §301.6057-1. Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. 967967
    • • Proposed Reg. §301.6057–1. Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. 968968
    • Reg. §301.6057-2. Employee retirement benefit plans; notification of change in plan status. 969969
    • • Proposed Reg. §301.6057–2. Employee retirement benefit plans; notification of change in plan status. 970970
    • Reg. §301.6057–3. Required use of magnetic media for filing requirements relating to deferred vested retirement benefit. 971971
    • Code §6058. Information required in connection with certain plans of deferred compensation. 972972
    • • Reg. §301.6058-1. Information required in connection with certain plans of deferred compensation. 973973
      • Reg. §301.6058–2. Required use of magnetic media for filing requirements relating to information required in connection with certain plans of deferred compensation. 974974
  • Part IV. Signing and Verifying of Returns and Other Documents 975975
  • • Reg. §31.6061-1. Signing of returns. 976976
    • Reg. §301.6061-1. Signing of returns and other documents. 977977
    • Code §6065. Verification of returns. 978978
    • • Reg. §1.6065-1. Verification of returns. 979979
      • Reg. §31.6065(a)-1. Verification of returns or other documents. 980980
  • Part V. Time for Filing Returns and Other Documents 981981
  • • Reg. §1.6071-1. Time for filing returns and other documents. 982982
    • Reg. §31.6071(a)-1. Time for filing returns and other documents. 983983
    • • Temporary Reg. §31.6071(a)–1T. Time for filing returns and other documents. 984984
      • Proposed Reg. §31.6071(a)–1. Time for filing returns and other documents. 985985
    • Reg. §31.6071(a)-1A. Time for filing returns with respect to the railroad unemployment repayment tax. 986986
  • Part VI. Extension of Time for Filing Returns 987987
  • • Reg. §1.6081-1. Extension of time for filing returns. 988988

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