Table of Contents

Federal Payroll Tax Laws & Regulations

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

• • • Reg. §31.3306(k)-1. Agricultural labor. 745745
    • Reg. §31.3306(m)-1. American vessel and aircraft. 746746
    • Reg. §31.3306(n)-1. Services on American vessel whose business is conducted by general agent of Secretary of Commerce. 747747
    • Reg. §31.3306(p)-1. Employees of related corporations. 748748
    • Reg. §31.3306(r)(2)-1. Treatment of amounts deferred under certain nonqualified deferred compensation plans. 749749
  • Code §3307. Deductions as constructive payments. 750750
  • • Reg. §31.3307-1. Deductions by an employer from remuneration of an employee. 750750
  • Code §3308. Instrumentalities of the United States. 751751
  • • Reg. §31.3308-1. Instrumentalities of the United States specifically exempted from tax imposed by section 3301. 752752
  • Code §3309. State law coverage of services performed for nonprofit organizations or governmental entities. 753753
  • Code §3310. Judicial review. 754754
  • Code §3311. Short title. 755755
• Chapter 23A. Railroad Unemployment Repayment Tax 756756
• • Code §3321. Imposition of tax. 756756
  • Code §3322. Definitions. 757757
• Chapter 24. Collection of Income Tax at Source Subchapter A. Withholding From Wages 758758
• • Code §3401. Definitions. 758758
  • • Reg. §31.3401(a)-1. Wages. 759759
    • • Temporary Reg. §31.3401(a)-1T. Question and answer relating to the definition of wages in section 3401(a). 760760
    • Reg. §31.3401(a)-2. Exclusions from wages. 761761
    • Reg. §31.3401(a)-3. Amounts deemed wages under voluntary withholding agreements. 762762
    • Reg. §31.3401(a)-4. Reimbursements and other expense allowance amounts. 763763
    • Reg. §31.3401(a)(1)-1. Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service. 764764
    • Reg. §31.3401(a)(2)-1. Agricultural labor. 765765
    • Reg. §31.3401(a)(3)-1. Remuneration for domestic service. 766766
    • Reg. §31.3401(a)(4)-1. Cash remuneration for service not in the course of employer’s trade or business. 767767
    • Reg. §31.3401(a)(5)-1. Remuneration for services for foreign government or international organization. 768768
    • Reg. §31.3401(a)(6)-1. Remuneration for services of nonresident alien individuals. 769769
    • Reg. §31.3401(a)(8)(A)-1. Remuneration for services performed outside the United States by citizens of the United States. 770770
    • Reg. §31.3401(a)(8)(B)-1. Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States. 771771
    • Reg. §31.3401(a)(8)(C)-1. Remuneration for services performed in Puerto Rico by citizen of the United States. 772772
    • Reg. §31.3401(a)(9)-1. Remuneration for services performed by a minister of a church or a member of a religious order. 773773
    • Reg. §31.3401(a)(10)-1. Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines. 774774
    • Reg. §31.3401(a)(11)-1. Remuneration other than in cash for service not in the course of employer’s trade or business. 775775
    • Reg. §31.3401(a)(12)-1. Payments from or to certain tax exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans. 776776
    • Reg. §31.3401(a)(13)-1. Remuneration for services performed by Peace Corps volunteers. 777777
    • Reg. §31.3401(a)(14)-1. Group-term life insurance. 778778
    • Reg. §31.3401(a)(15)-1. Moving expenses. 779779
    • Reg. §31.3401(a)(16)-1. Tips. 780780
    • Reg. §31.3401(a)(17)-1. Remuneration for services performed on a boat engaged in catching fish. 781781
    • Reg. §31.3401(a)(18)-1. Payments or benefits under a qualified educational assistance program. 782782
    • Reg. §31.3401(a)(19)-1. Reimbursements under a self-insured medical reimbursement plan. 783783
    • Reg. §31.3401(b)-1. Payroll period. 784784
    • Reg. §31.3401(c)-1. Employee. 785785
    • Reg. §31.3401(d)-1. Employer. 786786
    • Reg. §31.3401(e)-1. [Removed] 787787
    • Reg. §31.3401(f)-1. Tips. 788788
  • Code §3402. Income tax collected at source. 789789
  • • Reg. §31.3402(a)-1. Requirement of withholding. 790790
    • Reg. §31.3402(b)-1. Percentage method of withholding. 791791
    • Reg. §31.3402(c)-1. Wage bracket withholding. 792792
    • Reg. §31.3402(d)-1. Failure to withhold. 793793
    • Reg. §31.3402(e)-1. Included and excluded wages. 794794
    • Reg. §31.3402(f)(1)-1. Withholding allowance. 795795
    • Reg. §31.3402(f)(2)-1. Furnishing of withholding allowance certificates. 796796
    • Reg. §31.3402(f)(3)-1. When withholding allowance certificate takes effect. 797797
    • Reg. §31.3402(f)(4)-1. Effective period of a withholding allowance certificate. 798798
    • Reg. §31.3402(f)(5)-1. Form and contents of withholding allowance certificates. 799799
    • Reg. §31.3402(f)(6)-1. Withholding exemptions for nonresident alien individuals. 800800
    • Reg. §31.3402(g)-1. Supplemental wage payments. 801801
    • Reg. §31.3402(g)-2. Wages paid for payroll period of more than one year. 802802
    • Reg. §31.3402(g)-3. Wages paid through an agent, fiduciary, or other person on behalf of two or more employers. 803803
    • Reg. §31.3402(h)(1)-1. Withholding on basis of average wages. 804804
    • Reg. §31.3402(h)(2)-1. Withholding on basis of annualized wages. 805805
    • Reg. §31.3402(h)(3)-1. Withholding on basis of cumulative wages. 806806
    • Reg. §31.3402(h)(4)-1. Other methods. 807807
    • Reg. §31.3402(i)-1. Increases in withholding. 808808
    • Reg. §31.3402(j)-1. Remuneration other than in cash for service performed by retail commission salesman. 809809
    • Reg. §31.3402(k)-1. Special rule for tips. 810810
    • Reg. §31.3402(l)-1. Determination and disclosure of marital or filing status. 811811
    • Reg. §31.3402(m)-1. Additional withholding allowance. 812812
    • 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
    • Reg. §31.3405(a)-1. Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments. 827827
    • Reg. §31.3405(c)-1. Withholding on eligible rollover distributions; questions and answers. 828828
    • • Proposed Reg. §31.3405(e)-1. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. 829829
  • Code §3406. Backup withholding. 830830
  • • Reg. §31.3406(a)-1. Backup withholding requirement on reportable payments. 831831
    • Reg. §31.3406(a)-2. Definition of payors obligated to backup withhold. 832832
    • Reg. §31.3406(a)-4. Time when payments are considered to be paid and subject to backup withholding. 833833
    • • Proposed Reg. §31.3406(b)(1)-1. Reportable payment. 834834
    • Reg. §31.3406(b)(3)-1. Reportable payments of rents, commissions, nonemployee compensation, etc. 835835
    • Reg. §31.3406(b)(3)-3. Reportable payments by certain fishing boat operators. 836836
    • Reg. §31.3406(d)-1. Manner required for furnishing a taxpayer identification number. 837837
    • Reg. §31.3406(e)-1. Period during which backup withholding is required. 838838
    • Reg. §31.3406(g)-1. Exception for payments to certain payees and certain other payments. 839839
    • Reg. §31.3406(g)-2. Exception for reportable payments for which withholding is otherwise required. 840840
    • Reg. §31.3406(g)-3. Exemption while payee is waiting for a taxpayer identification number. 841841
    • Reg. §31.3406(h)-1. Definitions. 842842
    • Reg. §31.3406(h)-2. Special rules. 843843
    • Reg. §31.3406(h)-3. Certificates. 844844
    • Reg. §31.3406(i)-1. Effective date. 845845
    • Reg. §31.3406(j)-1. Taxpayer Identification Number (TIN) matching program. 846846
• Chapter 25. General Provisions Relating to Employment Taxes and Collection of Income Taxes at Source 847847
• • Code §3501. Collection and payment of taxes. 847847
  • • Temporary Reg. §31.3501(a)-1T. Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits. 848848
  • Code §3502. Nondeductibility of taxes in computing taxable income. 849849
  • Code §3503. Erroneous payments. 850850
  • • Reg. §31.3503-1. Tax under chapter 21 or 22 paid under wrong chapter. 850850
  • Code §3504. Acts to be performed by agents. 851851
  • • Reg. §31.3504-1. Designation of agent by application. 852852
    • Reg. §31.3504-2. Designation of payor to perform acts of an employer. 853853
  • Code §3505. Liability of third parties paying or providing for wages. 854854
  • • Reg. §31.3505-1. Liability of third parties paying or providing for wages. 855855
  • Code §3506. Individuals providing companion sitting placement services. 856856
  • • Reg. §31.3506-1. Companion sitting placement services. 857857
  • Code §3507. [Repealed] 858858
  • Code §3508. Treatment of real estate agents and direct sellers. 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
  • Code §4960. Tax on excess tax-exempt organization executive compensation. 868868
• Chapter 43. Qualified Pension, Etc., Plans 869869
• • Code §4977. Tax on certain fringe benefits provided by an employer. 869869
  • • Temporary Reg. §54.4977-1T. Questions and answers relating to the election concerning lines of business in existence on January 1, 1984. 870870
  • Code §4979. Tax on certain excess contributions. 871871
  • • Reg. §54.4979-1. Excise tax on certain excess contributions and excess aggregate contributions. 872872
  • Code §4980B. Failure to satisfy continuation coverage requirements of group health plans. 873873
  • • Reg. §54.4980B-1. COBRA in general. 874874
    • Reg. §54.4980B-2. Plans that must comply. 875875
    • Reg. §54.4980B-3. Qualified beneficiaries. 876876
    • Reg. §54.4980B-4. Qualifying events. 877877
    • Reg. §54.4980B-5. COBRA continuation coverage. 878878
    • Reg. §54.4980B-6. Electing COBRA continuation coverage 879879
    • Reg. §54.4980B-7. Duration of COBRA continuation coverage. 880880
    • Reg. §54.4980B-8. Paying for COBRA continuation coverage. 881881
    • Reg. §54.4980B-9. Business reorganizations and employer withdrawals from multiemployer plans. 882882
    • • Stock Sale Examples 883883
      • Asset Sale Examples 884884
    • Reg. §54.4980B-10. Interaction of FMLA and COBRA. 885885
  • Code §4980E. Failure of employer to make comparable Archer MSA contributions. 886886
  • • Reg. §54.4980E-1. Requirement of return and time for filing of the excise tax under section 4980E. 887887
  • Code §4980G. Failure of employer to make comparable health savings account contributions. 888888
  • • Reg. §54.4980G-1. Failure of employer to make comparable health savings account contributions. 889889
    • Reg. §54.4980G-2. Employer contribution defined. 890890
    • Reg. §54.4980G-3. Failure of employer to make comparable health savings account contributions. 891891
    • Reg. §54.4980G-4. Calculating comparable contributions. 892892
    • Reg. §54.4980G-5. HSA comparability rules and cafeteria plans and waiver of excise tax. 893893
    • Reg. §54.4980G-6. Special rule for contributions made to the HSAs of nonhighly compensated employees. 894894
    • 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. 895895
  • Code §4980H. Shared responsibility for employers regarding health coverage. 896896
  • • Reg. §54.4980H-1. Definitions. 897897
    • Reg. §54.4980H-2. Applicable large employer and applicable large employer member. 898898
    • Reg. §54.4980H-3. Determining full-time employees. 899899
    • Reg. §54.4980H-4. Assessable payments under section 4980H(a). 900900
    • • Proposed Reg. §54.4980H-4. Assessable payments under section 4980H(a). 901901
    • Reg. §54.4980H-5. Assessable payments under section 4980H(b). 902902
    • • Proposed Reg. §54.4980H-5. Assessable payments under section 4980H(b). 903903
    • Reg. §54.4980H-6. Administration and procedure. 904904
• Chapter 46. Golden Parachute Payments 905905
• • Code §4999. Golden parachute payments. 905905
• Subtitle F. Procedure and Administration Chapter 61. Information and Returns 906906
• • Subchapter A. Returns and Records 906906
  • Code §6001. Notice or regulations requiring records, statements, and special returns. 907907
  • • Reg. §1.6001-1. Records. 908908
    • Reg. §31.6001-1. Records in general. 909909
    • Reg. §31.6001-2. Additional records under Federal Insurance Contributions Act. 910910
    • Reg. §31.6001-3. Additional records under Railroad Retirement Tax Act. 911911
    • Reg. §31.6001-4. Additional records under Federal Unemployment Tax Act. 912912
    • Reg. §31.6001-5. Additional records in connection with collection of income tax at source on wages. 913913
    • Reg. §31.6001-6. Notice by district director requiring returns, statements, or the keeping of records. 914914
  • Part II. Tax Returns or Statements 915915
  • Subpart A. General Requirement 916916
  • • Code §6011. General requirement of return, statement, or list. 916916
    • • Reg. §1.6011-1. General requirement of return, statement, or list. 917917
      • Reg. §301.6011-2. Required use of magnetic media. 918918
      • • Proposed Reg. §301.6011-2. Required use of electronic media. 919919
        • Proposed Reg. §301.6011-9. Electronic filing of section 6056 returns. 920920
        • Proposed Reg. §301.6011-15. Required use of electronic form for withholding tax returns. 921921
      • Reg. §31.6011(a)-1. Returns under Federal Insurance Contributions Act. 922922
      • Reg. §31.6011(a)-2. Returns under Railroad Retirement Tax Act. 923923
      • Reg. §31.6011(a)-3. Returns under Federal Unemployment Tax Act. 924924
      • Reg. §31.6011(a)-3A. Returns of the railroad unemployment repayment tax. 925925
      • Reg. §31.6011(a)-4. Returns of income tax withheld. 926926
      • Reg. §31.6011(a)-5. Monthly returns. 927927
      • Reg. §31.6011(a)-6. Final returns. 928928
      • Reg. §31.6011(a)-7. Execution of returns. 929929
      • Reg. §31.6011(a)-8. Composite return in lieu of specified form. 930930
      • Reg. §31.6011(a)-9. Instructions to forms control as to which form is to be used. 931931
      • Reg. §31.6011(a)-10. Instructions to forms may waive filing requirement in case of no liability tax returns. 932932
      • Reg. §31.6011(b)-1. Employers’ identification numbers. 933933
      • Reg. §31.6011(b)-2. Employees’ account numbers. 934934
  • Subpart B. Income Tax Returns 935935

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