§31.6302-2. Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
26 C.F.R. § 31.6302-2
General rule. Except as otherwise provided in this section, the rules of § 31.6302-1 determine the time and manner of making deposits of employee tax withheld under section 3202 and employer tax imposed under sections 3221 (a) and (b) attributable to payments made after December 31, 1992. Railroad retirement taxes described in section 3221(c) arising during the month must be deposited on or before the first date after the 15th day of the following month on which taxes are otherwise required to be deposited under § 31.6302-1.
Separate application of deposit rules. A person who accumulates tax under sections 3202 or 3221 shall not take that tax into account for purposes of determining when taxes described in paragraph (e) of § 31.6302-1 must otherwise be deposited.
Modification of Monthly rule determination—
General rule. Except as otherwise provided in this section, any person is allowed to use the Monthly rule of § 31.6302-1(c)(1) for an entire calendar year unless the amount of R.R.T.A. taxes required to be deposited under this section during the lookback period was more than $50,000. The lookback period is defined as the calendar year preceding the calendar year just ended. Thus, for purposes of determining if an R.R.T.A. employer qualifies to use the Monthly rule for calendar year 1993, a lookback must be made to calendar year 1991. New employers shall be treated as having employment tax liabilities of zero for any calendar year during which the employer did not exist.
Exception. An employer shall immediately cease to be allowed to use the Monthly rule after any day on which that employer is subject to the One-Day rule set forth in § 31.6302-1(c)(3). Such employer immediately becomes subject to the Semi-Weekly rule of § 31.6302-1(c)(2) for the remainder of the calendar year and the following calendar year.
Effective/applicability date. This section applies to deposits and payments made after December 31, 2010.
Notes, amendments, and revision history
Amendments
[T.D. 8436, 57 FR 44105, Sept. 24, 1992, as amended by T.D. 9507, 75 FR 75903, Dec. 7, 2010]
Authority
Authority: 26 U.S.C. 7805. Section 31.3111-6 also issued under secs. 7001 and 7003, Public Law 116-127, 134 Stat. 178, and sec. 2301, Public Law 116-136, 134 Stat. 281. Sections 31.3121(a)-1, 31.3121(a)-3, 31.3231(e)-1, 31.3231(e)-3, 31.3306(b)-1, 31.3306(b)-2, 31.3401(a)-1, and 31.3401(a)-4 also issued under 26 U.S.C. 62. Section 31.3121(b)(7)-2 also issued under 26 U.S.C. 3121(b)(7)(F). Section 31.3121(b)(19)-1 also issued under 26 U.S.C. 7701(b)(11). Section 31.3131-1 also issued under 26 U.S.C. 3131(g). Section 31.3132-1 also issued under 26 U.S.C. 3132(g). Section 31.3134-1 also issued under 26 U.S.C. 3134(m)(3). Section 31.3221-5 also issued under secs. 7001 and 7003, Public Law 116-127, 134 Stat. 178, and sec. 2301, Public Law 116-136, 134 Stat. 281. Section 31.3306(c)(18)-1 also issued under 26 U.S.C. 7701(b)(11). Section 31.3401(a)(6)-1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6). Section 31.3402 also issued under 26 U.S.C. 3402(i) and (m). Section 31.3402(f)(1)-1 also issued under 26 U.S.C. 3402(m). Section 31.3402(f)(5)-1 also issued under 26 U.S.C. 3402 (i) and (m). Section 31.3402(f)(5)-1T also issued under 26 U.S.C. 3402 (i) and (m). Section 31.3402(n)-1 also issued under 26 U.S.C. 6001, 6011 and 6364. Section 31.3402(r)-1 also issued under 26 U.S.C. 3402(p) and (r). Section 31.3405(a)-1 also issued under 26 U.S.C. 3405(a)(4). Sections 31.3406(a)-1 through 31.3406(i)-1 also issued under 26 U.S.C.3406(i). Section 31.3406(j)-1 also issued under 26 U.S.C. 3406(i). Section 31.3511-1 is also issued under 26 U.S.C. 3511(h). Section 31.6011(a)-3A is also issued under the authority of 26 U.S.C. 6011. Section 31.6011(a)-4 also issued under 26 U.S.C. 6011. Section 31.6051-1 also issued under 26 U.S.C. 6051. Section 31.6051-2 also issued under 26 U.S.C. 6051. Section 31.6051-3 also issued under 26 U.S.C. 6051. Sections 31.6053-3 (b)(5), (h) and (j)(9) and 31.6053-4 are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001. Sections 31.6053-3T and 31.6053-4T are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001. Section 31.6060-1 also issued under 26 U.S.C. 6060(a). Section 31.6071(a)-1 also issued under 26 U.S.C.6071. Section 31.6071(a)-1A is also issued under the authority of 26 U.S.C. 6071. Section 31.6081-1 also issued under 26 U.S.C. 6081. Section 31.6109-2 also issued under 26 U.S.C. 6109(a). Section 31.6205-2 is also issued under 26 U.S.C. 6205(a)(1). Section 31.6302-1 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302-2, 31.6302-3, and 31.6302-4 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302(c)-2A also issued under 26 U.S.C. 6157(d) and 6302(a) and (h). Section 31.6302(c)-3 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6695-1 also issued under 26 U.S.C. 6695(b).
Source
Source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Amendments
[T.D. 8436, 57 FR 44105, Sept. 24, 1992, as amended by T.D. 9507, 75 FR 75903, Dec. 7, 2010]