26 CFR 31.3401(a)-1 - Wages.
(a)In general.
(1) The term “wages” means all remuneration for services performed by an employee for his employer unless specifically excepted under section 3401(a) or excepted under section 3402(e).
(2) The name by which the remuneration for services is designated is immaterial. Thus, salaries, fees, bonuses, commissions on sales or on insurance premiums, pensions, and retired pay are wages within the meaning of the statute if paid as compensation for services performed by the employee for his employer.
(3) The basis upon which the remuneration is paid is immaterial in determining whether the remuneration constitutes wages. Thus, it may be paid on the basis of piecework, or a percentage of profits; and may be paid hourly, daily, weekly, monthly, or annually.
(4) Generally the medium in which remuneration is paid is also immaterial. It may be paid in cash or in something other than cash, as for example, stocks, bonds, or other forms of property. (See, however, § 31.3401(a)(11)-1, relating to the exclusion from wages of remuneration paid in any medium other than cash for services not in the course of the employer's trade or business, and § 31.3401(a)(16)-1, relating to the exclusion from wages of tips paid in any medium other than cash.) If services are paid for in a medium other than cash, the fair market value of the thing taken in payment is the amount to be included as wages. If the services were rendered at a stipulated price, in the absence of evidence to the contrary, such price will be presumed to be the fair value of the remuneration received. If a corporation transfers to its employees its own stock as remuneration for services rendered by the employee, the amount of such remuneration is the fair market value of the stock at the time of the transfer.
(5) Remuneration for services, unless such remuneration is specifically excepted by the statute, constitutes wages even though at the time paid the relationship of employer and employee no longer exists between the person in whose employ the services were performed and the individual who performed them.
(b)Certain specific items -
(1)Pensions and retirement pay.
(i) In general, pensions and retired pay are wages subject to withholding. However, no withholding is required with respect to amounts paid to an employee upon retirement which are taxable as annuities under the provisions of section 72 or 403. So-called pensions awarded by one to whom no services have been rendered are mere gifts or gratuities and do not constitute wages. Those payments of pensions or other benefits by the Federal Government under title 38 of the United States Code which are excluded from gross income are not wages subject to withholding.
(ii) Amounts received as retirement pay for service in the Armed Forces of the United States, the Coast and Geodetic Survey, or the Public Health Service or as a disability annuity paid under the provisions of section 831 of the Foreign Service Act of 1946, as amended (22) U.S.C. 1081; 60 Stat. 1021), are subject to withholding unless such pay or disability annuity is excluded from gross income under section 104(a)(4), or is taxable as an annuity under the provisions of section 72. Where such retirement pay or disability annuity (not excluded from gross income under section 104(a)(4) and not taxable as an annuity under the provisions of section 72) is paid to a nonresident alien individual, withholding is required only in the case of such amounts paid to a nonresident alien individual who is a resident of Puerto Rico.
(2)Traveling and other expenses. Amounts paid specifically - either as advances or reimbursements - for traveling or other bona fide ordinary and necessary expenses incurred or reasonably expected to be incurred in the business of the employer are not wages and are not subject to withholding. Traveling and other reimbursed expenses must be identified either by making a separate payment or by specifically indicating the separate amounts where both wages and expense allowances are combined in a single payment. For amounts that are received by an employee on or after July 1, 1990, with respect to expenses paid or incurred on or after July 1, 1990, see § 31.3401 (a)-4.
(3)Vacation allowances. Amounts of so-called “vacation allowances” paid to an employee constitute wages. Thus, the salary of an employee on vacation, paid notwithstanding his absence from work, constitutes wages.
(4)Dismissal payments. Any payments made by an employer to an employee on account of dismissal, that is, involuntary separation from the service of the employer, constitute wages regardless of whether the employer is legally bound by contract, statute, or otherwise to make such payments.
(5)Deductions by employer from remuneration of an employee. Any amount deducted by an employer from the remuneration of an employee is considered to be a part of the employee's remuneration and is considered to be paid to the employee as remuneration at the time that the deduction is made. It is immaterial that any act of Congress, or the law of any State or of Puerto Rico, requires or permits such deductions and the payment of the amounts thereof to the United States, a State, a Territory, Puerto Rico, or the District of Columbia, or any political subdivision of any one or more of the foregoing.
(6)Payment by an employer of employee's tax, or employee's contributions under a State law. The term “wages” includes the amount paid by an employer on behalf of an employee (without deduction from the remuneration of, or other reimbursement from, the employee) on account of any payment required from an employee under a State unemployment compensation law, or on account of any tax imposed upon the employee by any taxing authority, including the taxes imposed by sections 3101 and 3201.
(7)Remuneration for services as employee of nonresident alien individual or foreign entity. The term “wages” includes remuneration for services performed by a citizen or resident (including, in regard to wages paid after February 28, 1979, an individual treated as a resident under section 6013 (g) or (h)) of the United States as an employee of a nonresident alien individual, foreign partnership, or foreign corporation whether or not such alien individual or foreign entity is engaged in trade or business within the United States. Any person paying wages on behalf of a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in trade or business within the United States (including Puerto Rico as if a part of the United States), is subject to all the provisions of law and regulations applicable with respect to an employer. See § 31.3401(d)-1, relating to the term “employer”, and § 31.3401(a)(8)(C)-1, relating to remuneration paid for services performed by a citizen of the United States in Puerto Rico.
(8)Amounts paid under accident or health plans -
(i)Amounts paid in taxable years beginning on or after January 1, 1977 -
(a)In general. Withholding is required on all payments of amounts includible in gross income under section 105(a) and § 1.105-1 (relating to amounts attributable to employer contributions), made in taxable years beginning on or after January 1, 1977, to an employee under an accident or health plan for a period of absence from work on account of personal injuries or sickness. Payments on which withholding is required by this subdivision are wages as defined in section 3401(a), and the employer shall deduct and withhold in accordance with the requirements of chapter 24 of subtitle C of the Code. Third party payments of sick pay, as defined in section 3402(o) and the regulations thereunder, are not wages for purposes of this section.
(b)Payments made by an agent of the employer. (1) Payments are considered made by the employer if a third party makes the payments as an agent of the employer. The determining factor as to whether a third party is an agent of the employer is whether the third party bears any insurance risk. If the third party bears no insurance risk and is reimbursed on a cost plus fee basis, the third party is an agent of the employer even if the third party is responsible for making determinations of the eligibility of individual employees of the employer for sick pay payments. If the third party is paid an insurance premium and not reimbursed on a cost plus fee basis, the third party is not an agent of the employer, but the third party is a payor of third party sick pay for purposes of voluntary withholding from sick pay under sections 3402(o) and 6051(f) and the regulations thereunder. If a third party and an employer enter into an agency agreement as provided in paragraph (c) of § 31.6051-3 (relating to statements required in case of sick pay paid by third parties), that agency agreement does not make the third party an agent of the employer for purposes of this paragraph.
(2) Payments made by agents subject to this paragraph are supplemental wages as defined in § 31.3402(g)-1, and are therefore subject to the rules regarding withholding tax on supplemental wages provided in § 31.3402(g)-1. For purposes of those rules, unless the agent is also an agent for purposes of withholding tax from the employee's regular wages, the agent may deem tax to have been withheld from regular wages paid to the employee during the calendar year.
(3) This paragraph is only applicable to amounts paid on or after May 25, 1983 unless the agent actually withheld taxes before that date.
(c)Exceptions to withholding.
(1) Withholding is not required on payments that are specifically excepted under the numbered paragraphs of section 3401(a) (relating to the definition of wages), under section 3402(e) (relating to included and excluded wages), or under section 3402(n) (relating to employees incurring no income tax liability).
(2) Withholding is not required on disability payments to the extent that the payments are excludable from gross income under section 105(d). In determining the excludable portion of the disability payments, the employer may assume that payments that the employer makes to the employee are the employee's sole source of income. This exception applies only if the employee furnishes the employer with adequate verification of disability. A certificate from a qualified physician attesting that the employee is permanently and totally disabled (within the meaning of section 105(d)) shall be deemed to constitute adequate verification. This exception does not affect the requirement that a statement (which includes any amount paid under section 105(d)) be furnished under either section 6041 (relating to information at source) or section 6051 (relating to receipts for employees) and the regulations thereunder.
(ii)Amounts paid after December 31, 1955 and before January 1, 1977 - (a) In general. The term “wage continuation payment”, as used in this subdivision, means any payment to an employee which is made after December 31, 1955, and before January 1, 1977 under a wage continuation plan (as defined in paragraph (a)(2)(i) of § 1.105-4 and § 1.105-5 of Part 1 of this chapter (Income Tax Regulations)) for a period of absence from work on account of personal injuries or sickness, to the extent such payment is attributable to contributions made by the employer which were not includable in the employee's gross income or is paid by the employer. Any such payment, whether or not excluded from the gross income of the employee under section 105(d), constitutes “wages” (unless specifically excepted under any of the numbered paragraphs of section 3401(a) or under section 3402(e) and withholding thereon is required except as provided in paragraphs (b)(8)(ii) (b), (c), and (d) of this section.
(b)Amounts paid before January 1, 1977, by employer for whom services are performed for period of absence beginning after December 31, 1963.
(1) Withholding is not required upon the amount of any wage continuation payment for a period of absence beginning after December 31, 1963, paid before January 1, 1977, to an employee directly by the employer for whom he performs services to the extent that such payment is excludable from the gross income of the employee under the provisions of section 105(d) in effect with respect to such payments, provided the records maintained by the employer -
(i) Separately show the amount of each such payment and the excludable portion thereof, and
(ii) Contain data substantiating the employee's entitlement to the exclusion provided in section 105(d) with respect to such amount, either by a written statement from the employee specifying whether his absence from work during the period for which the payment was made was due to a personal injury or to sickness and whether he was hospitalized for at least one day during this period; or by any other information which the employer reasonably believes establishes the employee's entitlement to the exclusion under section 105(d). Employers shall not be required to ascertain the accuracy of any written statement submitted by an employee in accordance with this subdivision (b)(1)(ii).
(2) The computation of the amount of any wage continuation payment with repect to which the employer may refrain from withholding may be illustrated by the following examples:
(c)Amounts paid by employer for whom services are performed for period of absence beginning before January 1, 1964. Withholding is not required upon the amount of any wage continuation payment for a period of absence beginning before January 1, 1964, made to an employee directly by the employer for whom he performs services to the extent that such payment is excludable from the gross income of the employee under the provisions of section 105(d) in effect with respect to such payments, provided the records maintained by the employer -
(1) Separately show the amount of each such payment and the excludable portion thereof, and
(2) Contain data substantiating the employee's entitlement to the exclusion provided in section 105(d) with respect to such amount, either by a written statement from the employee specifying whether his absence from work during the period for which the payment was made was due to a personal injury or whether such absence was due to sickness, and, if the latter, whether he was hospitalized for at least one day during this period; or by any other information which the employer reasonably believes establishes the employee's entitlement to the exclusion under section 105(d). Employers shall not be required to ascertain the accuracy of the information contained in any written statement submitted by an employee in accordance with this paragraph (b)(8)(ii)(c)(2). For purposes of this paragraph (b)(8)(ii)(c), the computation of the amount excludable form the gross income of the employee under section 105(d) may be made either on the basis of the wage continuation payments which are made directly by the employer for whom the employee performs services, or on the basis of such payments in conjunction with any wage continuation payments made on behalf of the employer by a person who is regarded as an employer under section 3401(d)(1).
(d)Amounts paid before January 1, 1977 by person other than the employer for whom services are performed. No tax shall be withheld upon any wage continuation payment made to an employee by or on behalf of a person who is not the employer for whom the employee performs services but who is regarded as an employer under section 3401(d)(1). For example, no tax shall be withheld with respect to wage continuation payments made on behalf of an employer by an insurance company under an accident or health policy, by a separate trust under an accident or health plan, or by a State agency from a sickness and disability fund maintained under State law.
(e)Cross references. See sections 6001 and 6051 and the regulations thereunder for rules with respect to the records which must be maintained in connection with wage continuation payments and for rules with respect to the statements which must be furnished an employee in connection with wage continuation payments, respectively. See also section 105 and § 1.105-4 of this chapter (Income Tax Regulations).
(9)Value of meals and lodging. The value of any meals or lodging furnished to an employee by his employer is not subject to withholding if the value of the meals or lodging is excludable from the gross income of the employee. See § 1.119-1 of this chapter (Income Tax Regulations).
(10)Facilities or privileges. Ordinarily, facilities or privileges (such as entertainment, medical services, or so-called “courtesy” discounts on purchases), furnished or offered by an employer to his employees generally, are not considered as wages subject to withholding if such facilities or privileges are of relatively small value and are offered or furnished by the employer merely as a means of promoting the health, good will, contentment, or efficiency of his employees.
(11)Tips or gratuities. Tips or gratuities paid, prior to January 1, 1966, directly to an employee by a customer of an employer, and not accounted for by the employee to the employer are not subject to withholding. For provisions relating to the treatment of tips received by an employee after December 31, 1965, as wages, see §§ 31.3401(f)-1 and 31.3402(k)-1.
(12)Remuneration for services performed by permanent resident of Virgin Islands -
(i)Exemption from withholding. No tax shall be withheld for the United States under chapter 24 from a payment of wages by an employer, including the United States or any agency thereof, to an employee if at the time of payment it is reasonable to believe that the employee will be required to satisfy his income tax obligations with respect to such wages under section 28(a) of the Revised Organic Act of the Virgin Islands ( 68 Stat. 508). That section provides that all persons whose permanent residence is in the Virgin Islands “shall satisfy their income tax obligations under applicable taxing statutes of the United States by paying their tax on income derived from all sources both within and outside the Virgin Islands into the treasury of the Virgin Islands”.
(ii)Claiming exemption. If the employee furnishes to the employer a statement in duplicate that he expects to satisfy his income tax obligations under section 28(a) of the Revised Organic Act of the Virgin Islands with respect to all wages subsequently to be paid to him by the employer during the taxable year to which the statement relates, the employer may, in the absence of information to the contrary, rely on such statement as establishing reasonable belief that the employee will so satisfy his income tax obligations. The employee's statement shall identify the taxable year to which it relates, and both the original and the duplicate copy thereof shall be signed and dated by the employee.
(iii)Disposition of statement. The original of the statement shall be retained by the employer. The duplicate copy of the statement shall be sent by the employer to the Director of International Operations, Washington, D.C. 20225, on or before the last day of the calendar year in which the employer receives the statement from the employee.
(iv)Applicability of subparagraph. This subparagraph has no application with respect to any payment of remuneration which is not subject to withholding by reason of any other provision of the regulations in this subpart.
(13)Federal employees resident in Puerto Rico. Except as provided in paragraph (d) of § 31.3401(a)(6)-1, the term “wages” includes remuneration for services performed by a nonresident alien individual who is a resident of Puerto Rico if such services are performed as an employee of the United States or any agency thereof. The place where the services are performed is immaterial for purposes of this subparagraph.
(14)Supplemental unemployment compensation benefits.
(i) Supplemental unemployment compensation benefits paid to an individual after December 31, 1970, shall be treated (for purposes of the provisions of Subparts E, F, and G of this part which relate to withholding of income tax) as if they were wages, to the extent such benefits are includible in the gross income of such individual.
(ii) For purposes of this subparagraph, the term “supplemental unemployment compensation benefits” means amounts which are paid to an employee, pursuant to a plan to which the employer is a party, because of the employee's involuntary separation from the employment of the employer, whether or not such separation is temporary, but only when such separation is one resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions.
(iii) For the meanings of the terms “involuntary separation from the employment of the employer” and “other similar conditions”, see subparagraphs (3) and (4) of § 1.501(c)(17)-1(b) of this chapter (Income Tax Regulations).
(iv) As used in this subparagraph, the term “employee” means an employee within the meaning of paragraph (a) of § 31.3401(c)-1, the term “employer” means an employer within the meaning of paragraph (a) of § 31.3401(d)-1, and the term “employment” means employment as defined under the usual common law rules.
(v) References in this chapter to wages as defined in section 3401(a) shall be deemed to refer also to supplemental unemployment compensation benefits which are treated under this subparagraph as if they were wages.
(15)Split-dollar life insurance arrangements. See § 1.61-22 of this chapter for rules relating to the treatment of split-dollar life insurance arrangements.
(c)Geographical definitions. For definition of the term “United States” and for other geographical definitions relating to the Continental Shelf see section 638 and § 1.638-1 of this chapter.
Title 26 published on 06-Apr-2018 03:58
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 31 after this date.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-20720 RIN 1545-BN58 TD 9824 DEPARTMENT OF TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on September 27, 2017. Applicability Dates: For dates of applicability, see §§ 31.3402(q)-1(g) and 31.3406(g)-2(h). 26 CFR Part 31 This document contains final regulations with respect to the withholding from, and the information reporting on, certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The final regulations affect both payers and payees of the gambling winnings.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-19910 RIN 1545-BN35 REG-105004-16 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 December 18, 2017. 26 CFR Parts 1, 31, and 301 This document contains proposed amendments to the regulations under sections 6051 and 6052 of the Internal Revenue Code (Code). To aid employers' efforts to protect employees from identity theft, these proposed regulations would amend existing regulations to permit employers to voluntarily truncate employees' social security numbers (SSNs) on copies of Forms W-2, Wage and Tax Statement, that are furnished to employees so that the truncated SSNs appear in the form of IRS truncated taxpayer identification numbers (TTINs). These proposed regulations also would amend the regulations under section 6109 to clarify the application of the truncation rules to Forms W-2 and to add an example illustrating the application of these rules. Additionally, these proposed amendments would delete obsolete provisions and update cross references in the regulations under sections 6051 and 6052. These proposed regulations affect employers who are required to furnish Forms W-2 and employees who receive Forms W-2.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-15209 RIN 1545-BN13 TD 9821 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. Effective Date: These regulations are effective July 20, 2017. Applicability Date: For dates of applicability, see §§ 1.1446-3T(g)-(h), 1.6012-6T(c)-(d), 1.6031(a)-1T(f)-(g), 1.6032-1T(b)-(c), 1.6033-2T(k)-(l), 1.6041-2T(d)-(e), 1.6041-6T(c)-(d), 1.6072-2T(g)-(h), 1.6081-1T(c)-(d), 1.6081-2T(h)-(i), 1.6081-3T(g)-(h), 1.6081-5T(f)-(g), 1.6081-6T(g)-(h), 1.6081-9T(f)-(g), and 31.6071(a)-1T(g)-(h). For additional information, see the dates of applicability section of this preamble. 26 CFR Parts 1 and 31 This document contains final and temporary regulations that update the due dates and extensions of time to file certain tax returns and information returns. The dates are updated to reflect the new statutory requirements set by section 2006 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 and section 201 of the Protecting Americans from Tax Hikes Act of 2015. These regulations affect taxpayers who file Form W-2 (series, except Form W-2G), Form W-3, Form 990 (series), Form 1099-MISC, Form 1041, Form 1041-A, Form 1065, Form 1120 (series), Form 4720, Form 5227, Form 6069, Form 8804, or Form 8870.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-15211 RIN 1545-BN12 REG-128483-15 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 October 18, 2017. 26 CFR Parts 1 and 31 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that update the due dates and extensions of time to file certain tax returns and information returns. The text of those regulations also serves as the text of these proposed regulations.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-31590 RIN 1545-BL17 TD 9808 DEPARTMENT OF THE TREASURY, Internal Revenue Service Removal of temporary regulations; final regulations; and temporary regulations. Effective date. These regulations are effective on January 6, 2017. Applicability dates. For dates of applicability, see §§ 1.871-14(j), 1.1441-1(f), 1.1441-3(i), 1.1441-4(g), 1.1441-5(g), 1.1441-6(i), 1.1441-7(g), 1.1461-1(i), 1.1461-2(d), 1.6041-1(j), 1.6041-4(d), 1.6042-2(f), 1.6042-3(d), 1.6045-1(q), 1.6049-4(h), 1.6049-5(g), 31.3406(g)-1(g), 31.3406(h)-2(i), and 301.6402-3(f). 26 CFR Parts 1, 31, and 301 This document contains final and temporary regulations regarding withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations. This document finalizes (with minor changes) certain proposed regulations under chapters 3 and 61 and sections 871, 3406, and 6402 of the Internal Revenue Code of 1986 (Code), and withdraws corresponding temporary regulations. This document also includes temporary regulations providing additional rules under chapter 3 of the Code. The text of the temporary regulations also serves as the text of the proposed regulations set forth in a notice of proposed rulemaking published in the Proposed Rules section of this issue of the Federal Register . The temporary regulations affect persons making payments of U.S. source income to foreign persons.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-31575 RIN 1545-BL68 TD 9807 DEPARTMENT OF TREASURY, Internal Revenue Service Final regulations. These regulations are effective on December 30, 2016. 26 CFR Parts 1, 7, and 31 This document contains final regulations under section 6041 regarding the filing of information returns to report winnings from bingo, keno, and slot machine play. The rules update the existing requirements regarding the filing, form, and content of such information returns; allow for an additional form of payee identification; and provide an optional aggregate reporting method. The final regulations affect persons who pay winnings of $1,200 or more from bingo and slot machine play, $1,500 or more from keno, and recipients of such payments.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-31579 RIN 1545-BN58 REG-123841-16 DEPARTMENT OF TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written or electronic comments and requests for a public hearing must be received by March 30, 2017. 26 CFR Part 31 This document contains proposed regulations under section 3402(q) with respect to withholding on certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The proposed regulations affect both payers and payees of the gambling winnings subject to withholding under section 3402(q).
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-21096 RIN 1545-BM10 TD 9785 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on September 2, 2016. 26 CFR Parts 1, 20, 25, 26, 31, and 301 This document contains final regulations that reflect the holdings of Obergefell v. Hodges, 576 U.S. ___, 135 S. Ct. 2584 (2015), Windsor v. United States, 570 U.S. ___, 133 S. Ct. 2675 (2013), and Revenue Ruling 2013-17 (2013-38 IRB 201), and that define terms in the Internal Revenue Code describing the marital status of taxpayers for federal tax purposes.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-10702 RIN 1545-BN19 REG-127561-15 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of proposed rulemaking by cross-reference to temporary regulations. Comments and requests for a public hearing must be received by August 4, 2016. 26 CFR Parts 31 and 301 This document contains proposed regulations that set forth the Federal employment tax liabilities and other obligations of persons certified by the IRS as certified professional employer organizations (CPEOs) in accordance with provisions enacted as part of The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014. The proposed regulations also propose to adopt, by cross-reference, the text of temporary regulations in the Rules and Regulations section of this issue of the Federal Register, which relate to the requirements for applying for, receiving, and maintaining certification as a CPEO. These proposed regulations will affect persons who apply to be treated as CPEOs and who are certified by the IRS as meeting the applicable requirements. In certain instances, the proposed regulations will also affect the federal employment tax liabilities and other obligations of customers of the CPEO.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-00386 RIN 1545-BM10 REG-148998-13 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of public hearing on proposed rulemaking. The public hearing is being held on Wednesday, January 27, 2016, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Friday, January 15, 2016. 26 CFR Part 1, 20, 25, 26, 31, and 301 This document provides notice of public hearing on proposed regulations relating to the holdings of Obergefell v. Hodges, 2015, Windsor v. United States, 2013, and a revenue ruling that define terms in the Internal Revenue Code (Code) describing the marital status of taxpayers.
GPO FDSys XML | Text type regulations.gov FR Doc. 2015-26890 RIN 1545-BM10 REG-148998-13 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 December 7, 2015. 26 CFR Parts 1, 20, 25, 26, 31, and 301 This document contains proposed regulations that reflect the holdings of Obergefell v. Hodges, 576 U.S. __, 135 S. Ct. 2584 (2015), Windsor v. United States, 570 U.S. __, 133 S. Ct. 2675 (2013), and Revenue Ruling 2013-17 (2013-38 IRB 201), and that define terms in the Internal Revenue Code (Code) describing the marital status of taxpayers. The proposed regulations primarily affect married couples, employers, sponsors and administrators of employee benefit plans, and executors. This document invites comments from the public regarding these proposed regulations.
GPO FDSys XML | Text type regulations.gov FR Doc. 2015-04437 RIN 1545-BL68 REG-132253-11 DEPARTMENT OF TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of public hearing. Written or electronic comments must be received by June 2, 2015. Outlines of topics to be discussed at the public hearing scheduled for June 17, 2015 at 10 a.m. must be received by June 2, 2015. 26 CFR Parts 1 and 31 This document contains proposed regulations under section 6041 regarding the filing of information returns to report winnings from bingo, keno, and slot machine play. The proposed regulations affect persons who pay winnings of $1,200 or more from bingo and slot machine play, $1,500 or more from keno, and recipients of such payments. This document also provides a notice of a public hearing on these proposed regulations.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-25475 RIN 1545-BG53 TD 9699 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. These regulations are effective October 27, 2014. 26 CFR Parts 31 and 301 This document contains final regulations that will remove regulations relating to information reporting and backup withholding for the Qualified Payment Card Agent (QPCA) Program. This document also amends regulations to remove references to the QPCA Program. Enactment of the payment card and third party network reporting requirements in the Housing Assistance Tax Act of 2008 made the QPCA Program obsolete. Because no payors have applied to be designated as a QPCA (and no payors have been designated as a QPCA), no taxpayers will be affected by these final regulations.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-22036 RIN 1545-BL92 TD 9692 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on September 16, 2014. Applicability Date: For date of applicability, see § 31.3402(p)-1(d). 26 CFR Part 31 This document contains final regulations under section 3402(p) of the Internal Revenue Code (Code) relating to voluntary withholding agreements. The final regulations allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate. The regulations affect persons making and persons receiving payments for which the IRS issues subsequent guidance authorizing the parties to enter into voluntary withholding agreements.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-15466 RIN 1545-BL18 TD 9658 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correcting amendments. Effective Date: These corrections are effective on July 1, 2014, and are applicable on March 6, 2014. 26 CFR Parts 1 and 31 This document contains corrections to final and temporary regulations (TD 9658), which were published in the Federal Register on Thursday, March 6, 2014 (79 FR 12726). The regulations relate to the withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-14967 RIN s 1545-BJ06; 1545-BK38 TD 9670 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: These regulations are effective on June 26, 2014. Applicability Dates: For dates of applicability, see §§ 1.1361-4(a)(8)(ii), 31.3121(b)(3)-1(e), 31.3127-1(c), 31.3306(c)(5)-1(e), 301.7701-2(e)(5), and 301.7701-2(e)(6)(iv). 26 CFR Parts 1, 31, and 301 This document contains final regulations relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax. These final regulations affect disregarded entities responsible for collecting the indoor tanning services excise tax and owners of those disregarded entities. The final regulations also relate to disregarded entities and certain exceptions from taxes under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, as well as backup withholding rules and related information reporting requirements. These final regulations affect individual owners of disregarded entities. These regulations also affect the owners of disregarded entities subject to backup withholding rules.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-12614 RIN 1545-BJ31 TD 9662 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correcting amendment. This correction is effective on June 2, 2014, and is applicable March 31, 2014. 26 CFR Part 31 This document contains corrections to final regulations (TD 9662) that were published in the Federal Register on Monday, March 31, 2014 (79 FR 17860) relating to section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated 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.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-11920 RIN 1545-BL17 REG-134361-12 DEPARTMENT OF THE TREASURY, Internal Revenue Service Cancellation of a notice of public hearing on proposed rulemaking. The public hearing originally scheduled for June 24, 2014 at 10 a.m. is cancelled. 26 CFR Parts 1, 31, and 301 This document cancels a public hearing on proposed regulations relating to the withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, portfolio interest treatment for nonresident alien individuals and foreign corporations, and requirements for certain claims for refund or credit of income tax made by foreign persons.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-07152 RIN 1545-BJ31 TD 9662 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These final regulations are effective on March 31, 2014. Applicability date: For dates of applicability, see § 31.3504-2(f) of these regulations. 26 CFR Part 31 This document contains final regulations under section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated 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.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-06209 RIN 1545-BG53 REG-163195-05 DEPARTMENT OF THE TREASURY, Internal Revenue Service Withdrawal of notice of proposed rulemaking and notice of proposed rulemaking. Comments and requests for a public hearing must be received by June 23, 2014. 26 CFR Parts 31 and 301 This document contains proposed regulations that will remove regulations relating to information reporting and backup withholding for the Qualified Payment Card Agent (QPCA) Program. This document also amends regulations to remove references to the QPCA Program and withdraws proposed regulations relating to the QPCA Program. Enactment of the payment card and third party network reporting requirements in the Housing Assistance Tax Act of 2008 made the QPCA Program obsolete. Because no payors have applied to be designated as a QPCA (and no payors have been designated as a QPCA), no taxpayers will be affected by these proposed regulations.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-03991 RIN 1545-BL18 TD 9658 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. Effective Date: These regulations are effective on March 6, 2014. Applicability Dates: For dates of applicability, see §§ 1.1441-1(g), 1.1441-3(j), 1.1441-4(g)(3), 1.1441-5(g)(3), 1.1441-6(i)(3), 1.1441-7(h), 1.1461-1(i), 1.1461-2(e), 1.6041-1(j)(2), 1.6041-4(d)(2), 1.6042-3(b)(5)(ii), 1.6045-1(c)(3)(xv), 1.6049-4(h), 1.6049-5(g)(2). 26 CFR Parts 1, 31, and 301 This document contains final and temporary regulations that revise certain provisions of the final regulations regarding withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, portfolio interest paid to nonresident alien individuals and foreign corporations, and the associated requirements governing collection, refunds, and credits of withheld amounts under these rules. The revisions are necessary to coordinate these regulations with the documentation, withholding, and reporting provisions included in regulations regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities under chapter 4 of Subtitle A of the Internal Revenue Code (Code). The temporary regulations also revise certain provisions of the final regulations relating to the statutory exemption for portfolio interest in light of amendments to the statute. Moreover, these temporary regulations remove certain transitional documentation rules from the regulations relating to withholding of tax on certain U.S. source income paid to foreign persons. These temporary regulations affect persons making payments of U.S. source income to foreign persons, persons making payments to certain U.S. persons subject to reporting, and foreign persons making claims for refund or credit of income tax withheld or claiming the exclusion from tax provided for portfolio interest. The text of these temporary regulations also serves as the text of the proposed regulations (REG-134361-12) set forth in the Proposed Rules section in this issue of the Federal Register .
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-03990 RIN 1545-BL17 REG-134361-12 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing. Written and/or electronic comments must be received by May 5, 2014. Outlines of topics to be discussed at the public hearing scheduled for June 24, 2014 at 10 a.m. must be received by May 5, 2014. 26 CFR Parts 1, 31, and 301 In this issue of the Federal Register , the IRS is issuing temporary regulations (TD 9658) that provide revise certain provisions of the final regulations regarding withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, portfolio interest treatment for nonresident alien individuals and foreign corporations, and requirements for certain claims for refund or credit of income tax made by foreign persons. The text of the temporary regulations published in the Federal Register also serves as the text of these proposed regulations. This document also provides notice of public hearing on these proposed regulations.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-01619 RIN 1545-BK54 TD 9645 DEPARTMENT OF THE TREASURY, Internal Revenue Service Correcting amendment. This correction is effective January 29, 2014 and applicable beginning November 29, 2013. 26 CFR Part 31 This document contains corrections to final regulations (TD 9645) that were published in the Federal Register on Friday, November 29, 2013. The final regulations are relating to Additional Hospital Insurance Tax on income above threshold amounts, as added by the Affordable Care Act.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-01389 RIN 1545-BI21 TD 9649 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations; correction. This correction is effective January 24, 2014 and applicable December 12, 2013. 26 CFR Part 31 This document contains corrections to final regulations (TD 9649) that were published in the Federal Register on Thursday, December 12, 2013 (78 FR 75471). The final regulations are relating to agents authorized by the secretary under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care service recipients.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-29664 RIN 1545-BI21 TD 9649 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective Date: These regulations are effective on December 12, 2013. Applicability Date: For dates of applicability, see § 31.3504-1(c) of these regulations. 26 CFR Part 31 This document contains final regulations relating to agents authorized by the Secretary under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care service recipients. The final regulations affect employers and their designated agents who pay wages for home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final regulations also modify the existing regulations under section 3504 to be consistent with the organizational structure of the Internal Revenue Service (IRS), and to update the citation to the Internal Revenue Code of 1986.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-28411 RIN 1545-BK54 TD 9645 DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on November 29, 2013. Applicability date: For dates of applicability, see §§ 1.1401-1(e), 31.3101-2(d), 31.3102-1(f), 31.3102-4(d), 31.3202-1(h), 31.6011(a)-1(h), 31.6011(a)-2(e), 31.6205-1(e), 31.6402(a)-2(c), 31.6413(a)-1(c), and 31.6413(a)-2(e). 26 CFR Parts 1 and 31 This document contains final regulations relating to Additional Hospital Insurance Tax on income above threshold amounts (“Additional Medicare Tax”), as added by the Affordable Care Act. Specifically, these final regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax, including the requirement to withhold Additional Medicare Tax on certain wages and compensation, the requirement to file a return reporting Additional Medicare Tax, the employer process for adjusting underpayments and overpayments of Additional Medicare Tax, and the employer and individual processes for filing a claim for refund for an overpayment of Additional Medicare Tax.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-28526 RIN 1545-BL93 TD 9646 DEPARTMENT OF THE TREASURY, Internal Revenue Service Temporary regulations. Effective Date: These regulations are effective on November 27, 2013. Applicability date: For date of applicability, see § 31.3402(p)-1T(d). 26 CFR Part 31 This document contains temporary regulations under the Internal Revenue Code (Code) relating to voluntary withholding agreements. The regulations allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate. The text of these 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 . These temporary regulations affect persons making and persons receiving payments for which the IRS issues subsequent guidance authorizing the parties to enter into voluntary withholding agreements.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-28529 RIN 1545-BL92 REG-146620-13 DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of proposed rulemaking by cross reference to temporary regulations. Written or electronic comments and requests for a public hearing must be received by February 25, 2014. 26 CFR Part 31 This document contains proposed regulations under the Internal Revenue Code (Code) relating to voluntary withholding agreements. In the Rules and Regulations of this issue of the Federal Register , the IRS is also issuing temporary regulations to allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate. The text of those temporary regulations also generally serves as the text of these proposed regulations. The regulations affect persons making and persons receiving payments for which the IRS issues subsequent guidance authorizing the parties to enter into voluntary withholding agreements.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-07509 RIN DEPARTMENT OF THE TREASURY, Internal Revenue Service 26 CFR Part 31
GPO FDSys XML | Text 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 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.
GPO FDSys XML | Text 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
GPO FDSys XML | Text 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 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.
GPO FDSys XML | Text 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 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.
GPO FDSys XML | Text 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 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.
GPO FDSys XML | Text 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 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.
GPO FDSys XML | Text 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 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.