Federal Payroll Tax Laws & Regulations
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Table of Contents
Federal Payroll Tax Laws & Regulations
Table of Contents pages: 1 2 3 4 5 6 7
- Chapter 23A. Railroad Unemployment Repayment Tax 753753
- Chapter 24. Collection of Income Tax at Source Subchapter A. Withholding From Wages 755755
- Code §3401. Definitions. 755755
- Reg. §31.3401(a)-1. Wages. 756756
- Reg. §31.3401(a)-2. Exclusions from wages. 758758
- Reg. §31.3401(a)-3. Amounts deemed wages under voluntary withholding agreements. 759759
- Reg. §31.3401(a)-4. Reimbursements and other expense allowance amounts. 760760
- 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. 761761
- Reg. §31.3401(a)(2)-1. Agricultural labor. 762762
- Reg. §31.3401(a)(3)-1. Remuneration for domestic service. 763763
- Reg. §31.3401(a)(4)-1. Cash remuneration for service not in the course of employer’s trade or business. 764764
- Reg. §31.3401(a)(5)-1. Remuneration for services for foreign government or international organization. 765765
- Reg. §31.3401(a)(6)-1. Remuneration for services of nonresident alien individuals. 766766
- Reg. §31.3401(a)(8)(A)-1. Remuneration for services performed outside the United States by citizens of the United States. 767767
- 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. 768768
- Reg. §31.3401(a)(8)(C)-1. Remuneration for services performed in Puerto Rico by citizen of the United States. 769769
- Reg. §31.3401(a)(9)-1. Remuneration for services performed by a minister of a church or a member of a religious order. 770770
- Reg. §31.3401(a)(10)-1. Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines. 771771
- Reg. §31.3401(a)(11)-1. Remuneration other than in cash for service not in the course of employer’s trade or business. 772772
- 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. 773773
- Reg. §31.3401(a)(13)-1. Remuneration for services performed by Peace Corps volunteers. 774774
- Reg. §31.3401(a)(14)-1. Group-term life insurance. 775775
- Reg. §31.3401(a)(15)-1. Moving expenses. 776776
- Reg. §31.3401(a)(16)-1. Tips. 777777
- Reg. §31.3401(a)(17)-1. Remuneration for services performed on a boat engaged in catching fish. 778778
- Reg. §31.3401(a)(18)-1. Payments or benefits under a qualified educational assistance program. 779779
- Reg. §31.3401(a)(19)-1. Reimbursements under a self-insured medical reimbursement plan. 780780
- Reg. §31.3401(b)-1. Payroll period. 781781
- Reg. §31.3401(c)-1. Employee. 782782
- Reg. §31.3401(d)-1. Employer. 783783
- Reg. §31.3401(e)-1. [Removed] 784784
- Reg. §31.3401(f)-1. Tips. 785785
- Code §3402. Income tax collected at source. 786786
- Reg. §31.3402(a)-1. Requirement of withholding. 787787
- Reg. §31.3402(b)-1. Percentage method of withholding. 788788
- Reg. §31.3402(c)-1. Wage bracket withholding. 789789
- Reg. §31.3402(d)-1. Failure to withhold. 790790
- Reg. §31.3402(e)-1. Included and excluded wages. 791791
- Reg. §31.3402(f)(1)-1. Withholding allowance. 792792
- Reg. §31.3402(f)(2)-1. Furnishing of withholding allowance certificates. 793793
- Reg. §31.3402(f)(3)-1. When withholding allowance certificate takes effect. 794794
- Reg. §31.3402(f)(4)-1. Effective period of a withholding allowance certificate. 795795
- Reg. §31.3402(f)(5)-1. Form and contents of withholding allowance certificates. 796796
- Reg. §31.3402(f)(6)-1. Withholding exemptions for nonresident alien individuals. 797797
- Reg. §31.3402(g)-1. Supplemental wage payments. 798798
- Reg. §31.3402(g)-2. Wages paid for payroll period of more than one year. 799799
- Reg. §31.3402(g)-3. Wages paid through an agent, fiduciary, or other person on behalf of two or more employers. 800800
- Reg. §31.3402(h)(1)-1. Withholding on basis of average wages. 801801
- Reg. §31.3402(h)(2)-1. Withholding on basis of annualized wages. 802802
- Reg. §31.3402(h)(3)-1. Withholding on basis of cumulative wages. 803803
- Reg. §31.3402(h)(4)-1. Other methods. 804804
- Reg. §31.3402(i)-1. 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 or filing status. 808808
- Reg. §31.3402(m)-1. Additional withholding allowance. 809809
- Reg. §31.3402(n)-1. Employees incurring no income tax liability. 810810
- Reg. §31.3402(o)-1. Extension of withholding to supplemental unemployment compensation benefits. 811811
- Reg. §31.3402(o)-2. Extension of withholding to annuity payments if requested by payee. 812812
- Reg. §31.3402(o)-3. Extension of withholding to sick pay. 813813
- Reg. §31.3402(p)-1. Voluntary withholding agreements. 814814
- Reg. §31.3402(q)-1. Extension of withholding to certain gambling winnings. 815815
- Reg. §31.3402(r)-1. Withholding on distributions of Indian gaming profits to tribal members. 816816
- Code §3403. Liability for tax. 817817
- Code §3404. Return and payment by governmental employer. 819819
- Code §3405. Special rules for pensions, annuities, and certain other deferred income 821821
- Reg. §35.3405-1. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. 822822
- Reg. §31.3405(a)-1. Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments. 824824
- Reg. §31.3405(c)-1. Withholding on eligible rollover distributions; questions and answers. 825825
- Code §3406. Backup withholding. 827827
- Reg. §31.3406(a)-1. Backup withholding requirement on reportable payments. 828828
- Reg. §31.3406(a)-2. Definition of payors obligated to backup withhold. 829829
- Reg. §31.3406(a)-4. Time when payments are considered to be paid and subject to backup withholding. 830830
- Reg. §31.3406(b)(3)-1. Reportable payments of rents, commissions, nonemployee compensation, etc. 832832
- Reg. §31.3406(b)(3)-3. Reportable payments by certain fishing boat operators. 833833
- Reg. §31.3406(d)-1. Manner required for furnishing a taxpayer identification number. 834834
- Reg. §31.3406(e)-1. Period during which backup withholding is required. 835835
- Reg. §31.3406(g)-1. Exception for payments to certain payees and certain other payments. 836836
- Reg. §31.3406(g)-2. Exception for reportable payments for which withholding is otherwise required. 837837
- Reg. §31.3406(g)-3. Exemption while payee is waiting for a taxpayer identification number. 838838
- Reg. §31.3406(h)-1. Definitions. 839839
- Reg. §31.3406(h)-2. Special rules. 840840
- Reg. §31.3406(h)-3. Certificates. 841841
- Reg. §31.3406(i)-1. Effective date. 842842
- Reg. §31.3406(j)-1. Taxpayer Identification Number (TIN) matching program. 843843
- Chapter 25. General Provisions Relating to Employment Taxes and Collection of Income Taxes at Source 844844
- Code §3501. Collection and payment of taxes. 844844
- Code §3502. Nondeductibility of taxes in computing taxable income. 846846
- Code §3503. Erroneous payments. 847847
- Code §3504. Acts to be performed by agents. 848848
- Code §3505. Liability of third parties paying or providing for wages. 851851
- Code §3506. Individuals providing companion sitting placement services. 853853
- Code §3507. [Repealed] 855855
- Code §3508. Treatment of real estate agents and direct sellers. 856856
- Code §3509. Determination of employer’s liability for certain employment taxes. 858858
- Code §3510. Coordination of collection of domestic service employment taxes with collection of income taxes. 860860
- Code §3511. Certified professional employer organizations. 861861
- Code §3512. Treatment of certain persons as employers with respect to motion picture projects. 863863
- Subtitle D. Miscellaneous Excise Taxes Chapter 42. Private Foundations; and Certain Other Tax-Exempt Organizations 864864
- Chapter 43. Qualified Pension, Etc., Plans 866866
- Code §4977. Tax on certain fringe benefits provided by an employer. 866866
- Code §4979. Tax on certain excess contributions. 868868
- Code §4980B. Failure to satisfy continuation coverage requirements of group health plans. 870870
- Reg. §54.4980B-1. COBRA in general. 871871
- Reg. §54.4980B-2. Plans that must comply. 872872
- Reg. §54.4980B-3. Qualified beneficiaries. 873873
- Reg. §54.4980B-4. Qualifying events. 874874
- Reg. §54.4980B-5. COBRA continuation coverage. 875875
- Reg. §54.4980B-6. Electing COBRA continuation coverage 876876
- Reg. §54.4980B-7. Duration of COBRA continuation coverage. 877877
- Reg. §54.4980B-8. Paying for COBRA continuation coverage. 878878
- Reg. §54.4980B-9. Business reorganizations and employer withdrawals from multiemployer plans. 879879
- Reg. §54.4980B-10. Interaction of FMLA and COBRA. 882882
- Code §4980E. Failure of employer to make comparable Archer MSA contributions. 883883
- Code §4980G. Failure of employer to make comparable health savings account contributions. 885885
- Reg. §54.4980G-1. Failure of employer to make comparable health savings account contributions. 886886
- Reg. §54.4980G-2. Employer contribution defined. 887887
- Reg. §54.4980G-3. Failure of employer to make comparable health savings account contributions. 888888
- Reg. §54.4980G-4. Calculating comparable contributions. 889889
- Reg. §54.4980G-5. HSA comparability rules and cafeteria plans and waiver of excise tax. 890890
- Reg. §54.4980G-6. Special rule for contributions made to the HSAs of nonhighly compensated employees. 891891
- 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. 892892
- Code §4980H. Shared responsibility for employers regarding health coverage. 893893
- Reg. §54.4980H-1. Definitions. 894894
- Reg. §54.4980H-2. Applicable large employer and applicable large employer member. 895895
- Reg. §54.4980H-3. Determining full-time employees. 896896
- Reg. §54.4980H-4. Assessable payments under section 4980H(a). 897897
- Reg. §54.4980H-5. Assessable payments under section 4980H(b). 899899
- Reg. §54.4980H-6. Administration and procedure. 901901
- Chapter 46. Golden Parachute Payments 902902
- Subtitle F. Procedure and Administration Chapter 61. Information and Returns 903903
- Subchapter A. Returns and Records 903903
- Code §6001. Notice or regulations requiring records, statements, and special returns. 904904
- Reg. §1.6001-1. Records. 905905
- Reg. §31.6001-1. Records in general. 906906
- Reg. §31.6001-2. Additional records under Federal Insurance Contributions Act. 907907
- Reg. §31.6001-3. Additional records under Railroad Retirement Tax Act. 908908
- Reg. §31.6001-4. Additional records under Federal Unemployment Tax Act. 909909
- Reg. §31.6001-5. Additional records in connection with collection of income tax at source on wages. 910910
- Reg. §31.6001-6. Notice by district director requiring returns, statements, or the keeping of records. 911911
- Part II. Tax Returns or Statements 912912
- Subpart A. General Requirement 913913
- Code §6011. General requirement of return, statement, or list. 913913
- Reg. §1.6011-1. General requirement of return, statement, or list. 914914
- Reg. §301.6011-2. Required use of magnetic media. 915915
- 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