CFR

SUBPART G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) (§31.6001-1 to §31.7805-1)

• 31.6001-1—Records in general.
• 31.6001-2—Additional records under Federal Insurance Contributions Act.
• 31.6001-3—Additional records under Railroad Retirement Tax Act.
• 31.6001-4—Additional records under Federal Unemployment Tax Act.
• 31.6001-5—Additional records in connection with collection of income tax at source on wages.
• 31.6001-6—Notice by district director requiring returns, statements, or the keeping of records.
• 31.6011-4—Requirement of statement disclosing participation in certain transactions by taxpayers.
• 31.6011(a)-1—Returns under Federal Insurance Contributions Act.
• 31.6011(a)-1T—Returns under Federal Insurance Contributions Act (temporary).
• 31.6011(a)-2—Returns under Railroad Retirement Tax Act.
• 31.6011(a)-3—Returns under Federal Unemployment Tax Act.
• 31.6011(a)-3A—Returns of the railroad unemployment repayment tax.
• 31.6011(a)-4—Returns of income tax withheld.
• 31.6011(a)-4T—Returns of income tax withheld (temporary).
• 31.6011(a)-5—Monthly returns.
• 31.6011(a)-6—Final returns.
• 31.6011(a)-7—Execution of returns.
• 31.6011(a)-8—Composite return in lieu of specified form.
• 31.6011(a)-9—Instructions to forms control as to which form is to be used.
• 31.6011 (a)-10—Instructions to forms may waive filing requirement in case of no liability tax returns.
• 31.6011(b)-1—Employers' identification numbers.
• 31.6011(b)-2—Employees' account numbers.
• 31.6051-1—Statements for employees.
• 31.6051-2—Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.
• 31.6051-3—Statements required in case of sick pay paid by third parties.
• 31.6051-4—Statement required in case of backup withholding.
• 31.6053-1—Report of tips by employee to employer.
• 31.6053-2—Employer statement of uncollected employee tax.
• 31.6053-3—Reporting by certain large food or beverage establishments with respect to tips.
• 31.6053-4—Substantiation requirements for tipped employees.
• 31.6060-1—Reporting requirements for tax return preparers.
• 31.6061-1—Signing of returns.
• 31.6065(a)-1—Verification of returns or other documents.
• 31.6071(a)-1—Time for filing returns and other documents.
• 31.6071(a)-1A—Time for filing returns with respect to the railroad unemployment repayment tax.
• 31.6081(a)-1—Extensions of time for filing returns and other documents.
• 31.6091-1—Place for filing returns.
• 31.6101-1—Period covered by returns.
• 31.6107-1—Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• 31.6109-1—Supplying of identifying numbers.
• 31.6109-2—Tax return preparers furnishing identifying numbers for returns or claims for refund.
• 31.6151-1—Time for paying tax.
• 31.6157-1—Cross reference.
• 31.6161(a)(1)-1—Extensions of time for paying tax.
• 31.6205-1—Adjustments of underpayments.
• 31.6205-2—Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.
• 31.6302-0—Table of Contents.
• 31.6302-0T—Table of contents (temporary).
• 31.6302-1—Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992.
• 31.6302-1T—Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992 (temporary).
• 31.6302-2—Federal Tax Deposit Rules for amounts withheld under the Railroad Retirement Tax Act (R.R.T.A.) attributable to payments made after December 31, 1992.
• 31.6302-3—Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
• 31.6302-4—Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made after December 31, 1993.
• 31.6302(b)-1—Method of collection.
• 31.6302(c)-1—Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1
• 31.6302(c)-2—Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
• 31.6302(c)-2A—Use of Government depositaries in connection with the railroad unemployment repayment tax.
• 31.6302(c)-3—Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act.
• 31.6302(c)-4—Cross references.
• 31.6361-1—Collection and administration of qualified State individual income taxes.
• 31.6402(a)-1—Credits or refunds.
• 31.6402(a)-2—Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
• 31.6402(a)-3—Refund of Federal unemployment tax.
• 31.6404(a)-1—Abatements.
• 31.6413(a)-1—Repayment or reimbursement by employer of tax erroneously collected from employee.
• 31.6413(a)-2—Adjustments of overpayments.
• 31.6413(a)-3—Repayment by payor of tax erroneously collected from payee.
• 31.6413(b)-1—Overpayments of certain employment taxes.
• 31.6413(c)-1—Special refunds.
• 31.6414-1—Credit or refund of income tax withheld from wages.
• 31.6652(c)-1—Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
• 31.6674-1—Penalties for fraudulent statement or failure to furnish statement.
• 31.6682-1—False information with respect to withholding.
• 31.6694-1—Section 6694 penalties applicable to tax return preparer.
• 31.6694-2—Penalties for understatement due to an unreasonable position.
• 31.6694-3—Penalty for understatement due to willful, reckless, or intentional conduct.
• 31.6694-4—Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
• 31.6695-1—Other assessable penalties with respect to the preparation of tax returns for other persons.
• 31.6696-1—Claims for credit or refund by tax return preparers.
• 31.7701-1—Tax return preparer.
• 31.7805-1—Promulgation of regulations.

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