Title 26 published on 2013-04-01
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.
2014-10-27; vol. 79 # 207 - Monday, October 27, 2014 79 FR 63811 - Removal of the Qualified Payment Card Agent Program
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. These regulations are effective October 27, 2014. 26 CFR Parts 31 and 301 Summary 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.
2014-09-16; vol. 79 # 179 - Tuesday, September 16, 2014 79 FR 55362 - Authority for Voluntary Withholding on Other Payments
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-07-01; vol. 79 # 126 - Tuesday, July 1, 2014 79 FR 37181 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-06-26; vol. 79 # 123 - Thursday, June 26, 2014 79 FR 36204 - Disregarded Entities; Religious and Family Member FICA and FUTA Exceptions; Indoor Tanning Services Excise Tax
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-06-02; vol. 79 # 105 - Monday, June 2, 2014 79 FR 31219 - Designation of Payor To Perform Acts Required of an Employer; Correction
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-03-31; vol. 79 # 61 - Monday, March 31, 2014 79 FR 17860 - Designation of Payor To Perform Acts Required of an Employer
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-03-06; vol. 79 # 44 - Thursday, March 6, 2014 79 FR 12726 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment
GPO FDSys XML | Text Additional Documents 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 Summary 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 .
2014-01-29; vol. 79 # 19 - Wednesday, January 29, 2014 79 FR 4623 - Rules Relating to Additional Medicare; Correction
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-01-24; vol. 79 # 16 - Friday, January 24, 2014 79 FR 4077 - Section 3504 Agent Employment Tax Liability; Correction
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2013-12-12; vol. 78 # 239 - Thursday, December 12, 2013 78 FR 75471 - Section 3504 Agent Employment Tax Liability
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2013-11-29; vol. 78 # 230 - Friday, November 29, 2013 78 FR 71468 - Rules Relating to Additional Medicare Tax
GPO FDSys XML | Text Additional Documents 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 Summary 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.
78 FR 71476 - Authority for Voluntary Withholding on Other Payments
GPO FDSys XML | Text Additional Documents 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 Summary 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.
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 U.S. Code: Title 26 - INTERNAL REVENUE CODE Statutes at Large
Title 26 published on 2013-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 31 after this date.
2014-10-27; vol. 79 # 207 - Monday, October 27, 2014 79 FR 63811 - Removal of the Qualified Payment Card Agent Program
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. These regulations are effective October 27, 2014. 26 CFR Parts 31 and 301 Summary 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.
2014-09-16; vol. 79 # 179 - Tuesday, September 16, 2014 79 FR 55362 - Authority for Voluntary Withholding on Other Payments
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-07-01; vol. 79 # 126 - Tuesday, July 1, 2014 79 FR 37181 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-06-26; vol. 79 # 123 - Thursday, June 26, 2014 79 FR 36204 - Disregarded Entities; Religious and Family Member FICA and FUTA Exceptions; Indoor Tanning Services Excise Tax
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-06-02; vol. 79 # 105 - Monday, June 2, 2014 79 FR 31219 - Designation of Payor To Perform Acts Required of an Employer; Correction
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-05-23; vol. 79 # 100 - Friday, May 23, 2014 79 FR 29701 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations; Hearing Cancellation
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-03-31; vol. 79 # 61 - Monday, March 31, 2014 79 FR 17860 - Designation of Payor To Perform Acts Required of an Employer
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-03-24; vol. 79 # 56 - Monday, March 24, 2014 79 FR 15926 - Removal of the Qualified Payment Card Agent Program
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-03-06; vol. 79 # 44 - Thursday, March 6, 2014 79 FR 12726 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment
GPO FDSys XML | Text Additional Documents 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 Summary 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 .
79 FR 12880 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-01-29; vol. 79 # 19 - Wednesday, January 29, 2014 79 FR 4623 - Rules Relating to Additional Medicare; Correction
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2014-01-24; vol. 79 # 16 - Friday, January 24, 2014 79 FR 4077 - Section 3504 Agent Employment Tax Liability; Correction
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2013-12-12; vol. 78 # 239 - Thursday, December 12, 2013 78 FR 75471 - Section 3504 Agent Employment Tax Liability
GPO FDSys XML | Text Additional Documents 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 Summary 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.
2013-11-29; vol. 78 # 230 - Friday, November 29, 2013 78 FR 71468 - Rules Relating to Additional Medicare Tax
GPO FDSys XML | Text Additional Documents 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 Summary 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.
78 FR 71476 - Authority for Voluntary Withholding on Other Payments
GPO FDSys XML | Text Additional Documents 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 Summary 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.
78 FR 71542 - Authority for Voluntary Withholding on Other Payments
GPO FDSys XML | Text Additional Documents 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 Summary 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.
