['Compensation']
['Taxes, Employment']
10/24/2023
Copyright 2024 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.
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§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)-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)-5 Monthly 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(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.
§31.6109-1 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.
§31.6161(a)(1)-1 Extensions of time for paying tax.
§31.6205-1 Adjustments of underpayments.
§31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
§31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments.
§31.6302(b)-1 Method of collection.
§31.6302(c)-3 Deposit rules for taxes 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)-3 Refund of Federal unemployment tax.
§31.6413(a)-1 Repayment by employer of tax erroneously collected from employee.
§31.6413(a)-2 Adjustment 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.
§31.6674-1 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.
§31.6696-1 Claims for credit or refund by tax return preparers.
§31.7701-1 Tax return preparer.
§31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
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Copyright 2024 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.