26 CFR 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

SUBPART A — Introduction (§§ 31.0-1 - 31.0-4)
SUBPART B — Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) (§§ 31.3101-1 - 31.3123-1)
SUBPART C — Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) (§§ 31.3201-1 - 31.3231(e)-2)
SUBPART D — Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) (§§ 31.3301-1 - 31.3308-1)
SUBPART E — Collection of Income Tax at Source (§§ 31.3401(a)(1)-1 - 31.3406-0)
SUBPART F — General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) (§§ 31.3501(a)-1T - 31.3507-2)
SUBPART G — Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) (§§ 31.6001-1 - 31.7805-1)

Authority: 26 U.S.C. 7805. Sections 31.3121(a)-1, 31.3121(a)-3, 31.3231(e)-1, 31.3231(e)-3, 31.3306(b)-1, 31.3306(b)-2, 31.3401(a)-1, and 31.3401(a)-4 also issued under 26 U.S.C. 62. Section 31.3121(b)(7)-2 also issued under 26 U.S.C. 3121(b)(7)(F). Section 31.3121(b)(19)-1 also issued under 26 U.S.C. 7701(b)(11). Section 31.3306(c)(18)-1 also issued under 26 U.S.C. 7701(b)(11). Section 31.3401(a)(6)-1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6). Section 31.3402(f)(1)-1 also issued under 26 U.S.C. 3402(m). Section 31.3402(f)(5)-1 also issued under 26 U.S.C. 3402 (i) and (m). Section 31.3402(f)(5)-1T also issued under 26 U.S.C. 3402 (i) and (m). Section 31.3402(n)-1 also issued under 26 U.S.C. 6001, 6011 and 6364. Section 31.3402(r)-1 also issued under 26 U.S.C. 3402(p) and (r). Sections 31.3406(a)-1 through 31.3406(i)-1 also issued under 26 U.S.C.3406(i). Section 31.3406(j)-1 also issued under 26 U.S.C. 3406(i). Section 31.6011(a)-3A is also issued under the authority of 26 U.S.C. 6011. Section 31.6011(a)-4 also issued under 26 U.S.C. 6011. Section 31.6051-1 also issued under 26 U.S.C. 6051. Section 31.6051-2 also issued under 26 U.S.C. 6051. Sections 31.6053-3 (b)(5), (h) and (j)(9) and 31.6053-4 are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001. Sections 31.6053-3T and 31.6053-4T are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001. Section 31.6060-1 also issued under 26 U.S.C. 6060(a). Section 31.6071(a)-1 also issued under 26 U.S.C.6071. Section 31.6071(a)-1A is also issued under the authority of 26 U.S.C. 6071. Section 31.6081-1 also issued under 26 U.S.C. 6081. Section 31.6109-2 also issued under 26 U.S.C. 6109(a). Section 31.6205-2 is also issued under 26 U.S.C. 6205(a)(1). Section 31.6302-1 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302-1T also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302-2, 31.6302-3, and 31.6302-4 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302(c)-2A also issued under 26 U.S.C. 6157(d) and 6302(a) and (h). Section 31.6302(c)-3 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6695-1 also issued under 26 U.S.C. 6695(b).

Source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

Title 26 published on 2009-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

2011-12-14; vol. 76 # 240 - Wednesday, December 14, 2011

76 FR 77672 - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-32069
RIN	1545-BK82
TD	9566

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These regulations are effective on December 14, 2011. Applicability Date: For dates of applicability, see §§ 31.6011(a)-1(g), 31.6011(a)-4(d), and 31.6302-1(n).

26 CFR Part 31

Summary

This document contains final regulations relating to the Employers' Annual Federal Tax Program (the Form 944 Program) and the requirements for depositing social security, Medicare, and withheld Federal income taxes (collectively “employment taxes”). These final regulations allow certain employers to file a Form 944, “Employer's ANNUAL Federal Tax Return,” rather than Forms 941, “Employer's QUARTERLY Federal Tax Return.” Additionally, these final regulations provide guidance related to the lookback periods and deposit requirements for employers required to file Forms 941 and Form 944. These final regulations affect taxpayers that file Forms 941, Form 944, and any related Spanish-language returns or returns for U.S. possessions.

2011-11-01; vol. 76 # 211 - Tuesday, November 1, 2011

76 FR 67363 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-28176
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final and temporary regulations.

Effective Date: These regulations are effective on November 1, 2011. Applicability Date: For dates of applicability see §§ 31.3121(b)(3)-1T(e), 31.3127-1T(d), 31.3306(c)(5)-1T(e), 301.7701-2T(e)(5).

26 CFR Parts 31 and 301

Summary

This document contains final and temporary regulations amending 26 CFR parts 31 and 301. These regulations extend the exceptions from taxes under the Federal Insurance Contributions Act (“FICA”) and the Federal Unemployment Tax Act (“FUTA”) under sections 3121(b)(3) (concerning individuals who work for certain family members), 3127 (concerning members of religious faiths), and 3306(c)(5) (concerning persons employed by children and spouses and children under 21 employed by their parents) of the Internal Revenue Code (“Code”) to entities that are disregarded as separate from their owners for federal tax purposes. The temporary regulations also clarify the existing rule that the owners of disregarded entities, except for qualified subchapter S subsidiaries, are responsible for backup withholding and related information reporting requirements under section 3406. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register .

2011-06-07; vol. 76 # 109 - Tuesday, June 7, 2011

76 FR 32864 - Extension of Withholding to Certain Payments Made by Government Entities; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-13932
RIN	1545-BG45
TD	9524

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final regulations.

This correction is effective on June 7, 2011, and is applicable on May 9, 2011.

26 CFR Part 31

Summary

This document describes corrections to final regulations (TD 9524) that were published in the Federal Register on Monday, May 9, 2011 (76 FR 26583) relating to withholding by government entities. These regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These regulations affect Federal, State, and local government entities that will be required to withhold and report tax from payments to persons providing property or services and also affect the person receiving payments for property or services from the government entities.

2011-05-09; vol. 76 # 89 - Monday, May 9, 2011

76 FR 26583 - Extension of Withholding to Certain Payments Made by Government Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-10760
RIN	1545-BG45
TD	9524

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on May 9, 2011. Applicability Date: For dates of applicability, see §§ 31.3402(t)-1(d), 31.3402(t)-2(i), 31.3402(t)-3(g), 31.3402(t)-4(u), 31.3402(t)-5(e), 31.3402(t)-6(d), 31.3402(t)-7(b), 31.3406(g)-2(i), 31.6011(a)-4(d), 31.6051-5(g), 31.6071(a)-1(g), 31.6302-1(n), and 31.6302-4(e).

26 CFR Part 31

Summary

This document contains final regulations relating to withholding by government entities. These regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These regulations affect Federal, State, and local government entities that will be required to withhold and report tax from payments to persons providing property or services and also affect the persons receiving payments for property or services from the government entities.

2011-01-06; vol. 76 # 4 - Thursday, January 6, 2011

76 FR 708 - Electronic Funds Transfer of Depository Taxes; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2010-33357
RIN	1545-BJ13
TD	9507

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final and temporary regulations.

Effective January 6, 2011.

26 CFR Parts 1, 31, 40, and 301

Summary

This document contains corrections to final and temporary regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

26 USC 1441 - Withholding of tax on nonresident aliens

26 USC 3121 - Definitions

26 USC 3401 - Definitions

26 USC 3402 - Income tax collected at source

26 USC 3406 - Backup withholding

26 USC 6001 - Notice or regulations requiring records, statements, and special returns

26 USC 6011 - General requirement of return, statement, or list

26 USC 6051 - Receipts for employees

26 USC 6060 - Information returns of tax return preparers

26 USC 6071 - Time for filing returns and other documents

26 USC 6081 - Extension of time for filing returns

26 USC 6109 - Identifying numbers

26 USC 6157 - Payment of Federal unemployment tax on quarterly or other time period basis

26 USC 62 - Adjusted gross income defined

26 USC 6205 - Special rules applicable to certain employment taxes

26 USC 6302 - Mode or time of collection

26 USC § 6361 to 6365 - Repealed.

26 USC 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

26 USC 7701 - Definitions

Statutes at Large

98 Stat. 1052

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 31

2011-12-14; vol. 76 # 240 - Wednesday, December 14, 2011

76 FR 77672 - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-32069
RIN	1545-BK82
TD	9566

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations and removal of temporary regulations.

Effective Date: These regulations are effective on December 14, 2011. Applicability Date: For dates of applicability, see §§ 31.6011(a)-1(g), 31.6011(a)-4(d), and 31.6302-1(n).

26 CFR Part 31

Summary

This document contains final regulations relating to the Employers' Annual Federal Tax Program (the Form 944 Program) and the requirements for depositing social security, Medicare, and withheld Federal income taxes (collectively “employment taxes”). These final regulations allow certain employers to file a Form 944, “Employer's ANNUAL Federal Tax Return,” rather than Forms 941, “Employer's QUARTERLY Federal Tax Return.” Additionally, these final regulations provide guidance related to the lookback periods and deposit requirements for employers required to file Forms 941 and Form 944. These final regulations affect taxpayers that file Forms 941, Form 944, and any related Spanish-language returns or returns for U.S. possessions.

2011-11-01; vol. 76 # 211 - Tuesday, November 1, 2011

76 FR 67363 - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-28176
RIN	1545-BJ07
TD	9554

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final and temporary regulations.

Effective Date: These regulations are effective on November 1, 2011. Applicability Date: For dates of applicability see §§ 31.3121(b)(3)-1T(e), 31.3127-1T(d), 31.3306(c)(5)-1T(e), 301.7701-2T(e)(5).

26 CFR Parts 31 and 301

Summary

This document contains final and temporary regulations amending 26 CFR parts 31 and 301. These regulations extend the exceptions from taxes under the Federal Insurance Contributions Act (“FICA”) and the Federal Unemployment Tax Act (“FUTA”) under sections 3121(b)(3) (concerning individuals who work for certain family members), 3127 (concerning members of religious faiths), and 3306(c)(5) (concerning persons employed by children and spouses and children under 21 employed by their parents) of the Internal Revenue Code (“Code”) to entities that are disregarded as separate from their owners for federal tax purposes. The temporary regulations also clarify the existing rule that the owners of disregarded entities, except for qualified subchapter S subsidiaries, are responsible for backup withholding and related information reporting requirements under section 3406. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register .

76 FR 67384 - Extending Religious and Family Member FICA and FUTA Exceptions To Disregard Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-28177
RIN	1545-BJ06
	REG-136565-09

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking by cross-reference to temporary regulations.

Written or electronic comments and requests for a public hearing must be received by January 30, 2012.

26 CFR Parts 31 and 301

Summary

In the Rules and Regulations section of this issue of the Federal Register , the IRS is issuing temporary regulations to extend the exceptions from taxes under the Federal Insurance Contributions Act (“FICA”) and the Federal Unemployment Tax Act (“FUTA”) under sections 3121(b)(3), 3127, and 3306(c)(5) to entities that are disregarded as separate from their owners for federal tax purposes. The temporary regulations also clarify the existing rule that the owners of disregarded entities, except for qualified subchapter S subsidiaries, are responsible for backup withholding and related information reporting requirements under section 3406. The text of those regulations also serves as the text of these proposed regulations.

2011-08-17; vol. 76 # 159 - Wednesday, August 17, 2011

76 FR 50949 - Withholding on Payments by Government Entities to Persons Providing Property or Services; Hearing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-20987
RIN	1545-BJ98
	REG-151687-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of public hearing on proposed rulemaking.

The public hearing is being held on Monday, September 12, 2011, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Friday, September 2, 2011.

26 CFR Part 31

Summary

This document provides notice of public hearing on proposed regulations relating to withholding by government entities on payments to persons providing property or services.

2011-06-07; vol. 76 # 109 - Tuesday, June 7, 2011

76 FR 32864 - Extension of Withholding to Certain Payments Made by Government Entities; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-13932
RIN	1545-BG45
TD	9524

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final regulations.

This correction is effective on June 7, 2011, and is applicable on May 9, 2011.

26 CFR Part 31

Summary

This document describes corrections to final regulations (TD 9524) that were published in the Federal Register on Monday, May 9, 2011 (76 FR 26583) relating to withholding by government entities. These regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These regulations affect Federal, State, and local government entities that will be required to withhold and report tax from payments to persons providing property or services and also affect the person receiving payments for property or services from the government entities.

76 FR 32885 - Withholding on Payments by Government Entities to Persons Providing Property or Services; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-13928
RIN	1545-BJ98
	REG-151687-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to notice of proposed rulemaking.

26 CFR Part 31

Summary

This document contains a correction to a notice of proposed rulemaking (REG-151687-10) that was published in the Federal Register on Monday, May 9, 2011 (76 FR 26678). The proposed regulation provides guidance relating to withholding by government entities on payments to persons providing property or services.

2011-05-09; vol. 76 # 89 - Monday, May 9, 2011

76 FR 26583 - Extension of Withholding to Certain Payments Made by Government Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-10760
RIN	1545-BG45
TD	9524

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on May 9, 2011. Applicability Date: For dates of applicability, see §§ 31.3402(t)-1(d), 31.3402(t)-2(i), 31.3402(t)-3(g), 31.3402(t)-4(u), 31.3402(t)-5(e), 31.3402(t)-6(d), 31.3402(t)-7(b), 31.3406(g)-2(i), 31.6011(a)-4(d), 31.6051-5(g), 31.6071(a)-1(g), 31.6302-1(n), and 31.6302-4(e).

26 CFR Part 31

Summary

This document contains final regulations relating to withholding by government entities. These regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These regulations affect Federal, State, and local government entities that will be required to withhold and report tax from payments to persons providing property or services and also affect the persons receiving payments for property or services from the government entities.

76 FR 26678 - Withholding on Payments by Government Entities to Persons Providing Property or Services

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-10758
RIN	1545-BJ98
	REG-151687-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking.

Written or electronic comments and requests for a public hearing must be received by August 8, 2011.

26 CFR Part 31

Summary

This document contains proposed regulations relating to withholding by government entities on payments to persons providing property or services. The proposed regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These proposed regulations would change the provisions related to the effective date of the final regulations concerning these withholding requirements that are being issued concurrently with these proposed regulations. The guidance affects government entities that are required to withhold from payments to persons providing property or services and persons receiving the payments.

2011-04-20; vol. 76 # 76 - Wednesday, April 20, 2011

76 FR 22064 - Guidance on Reporting Interest Paid to Nonresident Aliens; Hearing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-9609
RIN	1545-BJ01
	REG-146097-09

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of public hearing on proposed rulemaking.

The public hearing is being rescheduled from Monday, April 25, 2011 to Wednesday, May 18, 2011, at 10 a.m.

26 CFR Parts 1 and 31

Summary

This document contains a rescheduled notice of public hearing on a notice of proposed rulemaking (REG-146097-09) that was published in the Federal Register on Friday, January 7, 2011 (76 FR 1105) providing guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals.

2011-04-13; vol. 76 # 71 - Wednesday, April 13, 2011

76 FR 20595 - Guidance on Reporting Interest Paid to Nonresident Aliens; Hearing

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-8771
RIN	1545-BJ01
	REG-146097-09

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of public hearing on proposed rulemaking.

The public hearing is being rescheduled on Monday, April 25, 2011, at 10 a.m.

26 CFR Parts 1 and 31

Summary

This document contains a rescheduled notice of public hearing on a notice of proposed rulemaking (REG-146097-09) that was published in the Federal Register on Tuesday, January 18, 2011 (76 FR 2852) and Friday, January 7, 2011 (76 FR 1105) providing guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals.

2011-02-11; vol. 76 # 29 - Friday, February 11, 2011

76 FR 7757 - Guidance on Reporting Interest Paid to Nonresident Aliens; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-2922
RIN	1545-BJ01
	REG-146097-09

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to notice of proposed rulemaking; notice of a public hearing; and withdrawal of previously proposed rulemaking.

26 CFR Parts 1 and 31

Summary

This document contains corrections to notice of proposed rulemaking; notice of a public hearing; and withdrawal of previously proposed rulemaking (REG-146097-09) that was published in the Federal Register on Friday, January 7, 2011 (76 FR 1105). The proposed regulations provide guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals.

2011-01-18; vol. 76 # 11 - Tuesday, January 18, 2011

76 FR 2852 - Guidance on Reporting Interest Paid to Nonresident Aliens; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-829
RIN	1545-BJ01
	REG-146097-09

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to a notice of proposed rulemaking and notice of public hearing.

26 CFR Parts 1 and 31

Summary

This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-146097-09) that was published in the Federal Register on Friday, January 7, 2011 (76 FR 1105) providing guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals.

2011-01-07; vol. 76 # 5 - Friday, January 7, 2011

76 FR 1105 - Guidance on Reporting Interest Paid to Nonresident Aliens

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-82
RIN	1545-BJ01
	REG-146097-09

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking; notice of public hearing; and withdrawal of previously proposed rulemaking.

Written or electronic comments must be received by April 7, 2011. Outlines of topics to be discussed at the public hearing scheduled for April 28, 2011, at 10 a.m. must be received by April 8, 2011. The proposed rule published on August 2, 2002 is withdrawn as of January 7, 2011.

26 CFR Parts 1 and 31

Summary

This document contains proposed regulations that provide guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals. These proposed regulations affect persons making payments of interest with respect to such deposits. This document also provides a notice of public hearing on these proposed regulations and withdraws the notice of proposed rulemaking published on August 2, 2002 (67 FR 50386).

2011-01-06; vol. 76 # 4 - Thursday, January 6, 2011

76 FR 708 - Electronic Funds Transfer of Depository Taxes; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2010-33357
RIN	1545-BJ13
TD	9507

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Correction to final and temporary regulations.

Effective January 6, 2011.

26 CFR Parts 1, 31, 40, and 301

Summary

This document contains corrections to final and temporary regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons.

26 CFR 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

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