26 CFR Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE | Title 26 - Internal Revenue | Code of Federal Regulations

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 - 31.3127-1T)
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 ofPub. 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 ofPub. 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 31.6302-2, 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 2012-04-01

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.

2013-03-29; vol. 78 # 61 - Friday, March 29, 2013
1. 78 FR 19100 - Employment Taxes and Collection of Income Tax at Source
  
  GPO FDSys XML | Text
  
  Additional Documents
  
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  FR Doc. 2013-07509
  
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  DEPARTMENT OF THE TREASURY, Internal Revenue Service
  
  26 CFR Part 31
  
  Summary

2012-04-25; vol. 77 # 80 - Wednesday, April 25, 2012

77 FR 24611 - Removal of Regulations Requiring 3% Withholding by Government Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-9887
RIN	1545-BK83
TD	9586

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on April 25, 2012. Applicability Date: For dates of applicability, see §§ 31.6011(a)-4(d) and 31.6302-1(n).

26 CFR Part 31

Summary

This document provides a Treasury decision that removes the final regulations contained in TD 9524 relating to withholding by government entities on payments to persons providing property or services, and makes conforming amendments to regulations to reflect the removal of these regulations. The final regulations are removed because the 3% Withholding Repeal and Job Creation Act repealed the provision of the Internal Revenue Code underlying the final regulations before the provision became effective. The guidance affects government entities that would have been required to withhold and report tax from payments to persons providing property or services and also affects the persons receiving payments for property or services from these government entities.

2012-04-19; vol. 77 # 76 - Thursday, April 19, 2012

77 FR 23391 - Guidance on Reporting Interest Paid to Nonresident Aliens

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-9520
RIN	1545-BJ01
TD	9584

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective April 19, 2012. Applicability Date: These regulations apply to payments of interest made on or after January 1, 2013.

26 CFR Parts 1 and 31

Summary

This document contains final regulations regarding the reporting requirements for interest that relates to deposits maintained at U.S. offices of certain financial institutions and is paid to certain nonresident alien individuals. These regulations will affect commercial banks, savings institutions, credit unions, securities brokerages, and insurance companies that pay interest on deposits.

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

USC: Title 26a

§ 6001

§ 6157

§ 6205

§ 6364

Statutes at Large

Title 26 published on 2012-04-01

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

2013-03-29; vol. 78 # 61 - Friday, March 29, 2013
1. 78 FR 19100 - Employment Taxes and Collection of Income Tax at Source
  
  GPO FDSys XML | Text
  
  Additional Documents
  
  type regulations.gov
  
  FR Doc. 2013-07509
  
  RIN
  
  DEPARTMENT OF THE TREASURY, Internal Revenue Service
  
  26 CFR Part 31
  
  Summary

2013-03-22; vol. 78 # 56 - Friday, March 22, 2013

78 FR 17612 - Rules Relating to Additional Medicare Tax; Hearing Cancellation

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Additional Documents

type	regulations.gov
FR Doc.	2013-06557
RIN	1545-BK54
	REG-130074-11

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Cancellation of notice of public hearing on proposed rulemaking.

The public hearing originally scheduled for April 4, 2013 at 10 a.m. is cancelled.

26 CFR Parts 1 and 31

Summary

This document cancels a public hearing on proposed regulations under sections 3101(b), 3102, 3202(a), 1401(b), 6205, and 6402 of the Internal Revenue Code; relating to the Additional Hospital Insurance Tax on income above threshold amounts as added by the Affordable Care Act.

2013-01-30; vol. 78 # 20 - Wednesday, January 30, 2013

78 FR - Rules Relating to Additional Medicare Tax

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Additional Documents

type	regulations.gov
FR Doc.	C1-2012-29237
RIN	1545-BK54
	REG-130074-11

DEPARTMENT OF THE TREASURY, Internal Revenue Service

26 CFR Parts 1 and 31

Summary

2013-01-29; vol. 78 # 19 - Tuesday, January 29, 2013

78 FR 6056 - Designation of Payor as Agent To Perform Acts Required of an Employer

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Additional Documents

type	regulations.gov
FR Doc.	2013-01857
RIN	1545-BJ31
	REG-102966-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking.

Written or electronic comments must be received by April 29, 2013.

26 CFR Part 31

Summary

This document contains proposed regulations under section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated as an agent to perform the acts required of an employer and is liable for employment taxes with respect to wages or compensation paid by the payor to individuals performing services for the payor's client pursuant to a service agreement between the payor and the client.

2012-12-05; vol. 77 # 234 - Wednesday, December 5, 2012

77 FR 72268 - Rules Relating to Additional Medicare Tax

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-29237
RIN	1545-BK54
	REG-130074-11

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking and notice of public hearing.

Written or electronic comments must be received by March 5, 2013. Requests to speak (with outlines of topics to be discussed) at the public hearing scheduled for April 4, 2013, must be received by March 5, 2013.

26 CFR Parts 1 and 31

Summary

This document contains proposed regulations relating to Additional Hospital Insurance Tax on income above threshold amounts (“Additional Medicare Tax”), as added by the Affordable Care Act. Specifically, these proposed regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax. This document also contains proposed regulations relating to the requirement to file a return reporting Additional Medicare Tax, the employer process for making adjustments of underpayments and overpayments of Additional Medicare Tax, and the employer and employee processes for filing a claim for refund for an overpayment of Additional Medicare Tax. This document also provides notice of a public hearing on these proposed rules.

2012-04-25; vol. 77 # 80 - Wednesday, April 25, 2012

77 FR 24611 - Removal of Regulations Requiring 3% Withholding by Government Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-9887
RIN	1545-BK83
TD	9586

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on April 25, 2012. Applicability Date: For dates of applicability, see §§ 31.6011(a)-4(d) and 31.6302-1(n).

26 CFR Part 31

Summary

This document provides a Treasury decision that removes the final regulations contained in TD 9524 relating to withholding by government entities on payments to persons providing property or services, and makes conforming amendments to regulations to reflect the removal of these regulations. The final regulations are removed because the 3% Withholding Repeal and Job Creation Act repealed the provision of the Internal Revenue Code underlying the final regulations before the provision became effective. The guidance affects government entities that would have been required to withhold and report tax from payments to persons providing property or services and also affects the persons receiving payments for property or services from these government entities.

77 FR 24660 - Withholding on Payments by Government Entities to Persons Providing Property or Services

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Additional Documents

type	regulations.gov
FR Doc.	2012-9886
RIN	1545-BJ98
	REG-151687-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Withdrawal of notice of proposed rulemaking.

26 CFR Part 31

Summary

This document withdraws a notice of proposed rulemaking relating to withholding by government entities on payments to persons providing property or services. The proposed regulations are withdrawn because Public Law 112-56, “The 3% Withholding Repeal and Job Creation Act,” repealed the provision of the Internal Revenue Code underlying the proposed rules. The guidance affects government entities that would have been required to withhold and report tax from payments to persons providing property or services and also affects the persons receiving payments for property or services from these government entities.

2012-04-19; vol. 77 # 76 - Thursday, April 19, 2012

77 FR 23391 - Guidance on Reporting Interest Paid to Nonresident Aliens

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-9520
RIN	1545-BJ01
TD	9584

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective April 19, 2012. Applicability Date: These regulations apply to payments of interest made on or after January 1, 2013.

26 CFR Parts 1 and 31

Summary

This document contains final regulations regarding the reporting requirements for interest that relates to deposits maintained at U.S. offices of certain financial institutions and is paid to certain nonresident alien individuals. These regulations will affect commercial banks, savings institutions, credit unions, securities brokerages, and insurance companies that pay interest on deposits.

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

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