---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part31/subpartD"
level: "subpart"
label: "Subpart D"
heading: "Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC-part31-subpartD"
sections_count: 60
---

# Subpart D — Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter C — Employment Taxes and Collection of Income Tax at Source › Part 31 — Employment Taxes and Collection of Income Tax at Source

## Sections

- [§31.3301-1. Persons liable for tax.](/cfr/26/31.3301-1.md)
- [§31.3301-2. Measure of tax.](/cfr/26/31.3301-2.md)
- [§31.3301-3. Rate and computation of tax.](/cfr/26/31.3301-3.md)
- [§31.3301-4. When wages are paid.](/cfr/26/31.3301-4.md)
- [§31.3302(a)-1. Credit against tax for contributions paid.](/cfr/26/31.3302(a)-1.md)
- [§31.3302(a)-2. Refund of State contributions.](/cfr/26/31.3302(a)-2.md)
- [§31.3302(a)-3. Proof of credit under section 3302(a).](/cfr/26/31.3302(a)-3.md)
- [§31.3302(b)-1. Additional credit against tax.](/cfr/26/31.3302(b)-1.md)
- [§31.3302(b)-2. Proof of additional credit under section 3302(b).](/cfr/26/31.3302(b)-2.md)
- [§31.3302(c)-1. Limit on total credits.](/cfr/26/31.3302(c)-1.md)
- [§31.3302(d)-1. Definitions and special rules relating to limit on total credits.](/cfr/26/31.3302(d)-1.md)
- [§31.3302(e)-1. Successor employer.](/cfr/26/31.3302(e)-1.md)
- [§31.3306(a)-1. Who are employers.](/cfr/26/31.3306(a)-1.md)
- [§31.3306(b)-1. Wages.](/cfr/26/31.3306(b)-1.md)
- [§31.3306(b)-1T. Question and answer relating to the definition of wages in section 3306(b) (Temporary).](/cfr/26/31.3306(b)-1T.md)
- [§31.3306(b)-2. Reimbursement and other expense allowance amounts.](/cfr/26/31.3306(b)-2.md)
- [§31.3306(b)(1)-1. $3,000 limitation.](/cfr/26/31.3306(b)(1)-1.md)
- [§31.3306(b)(2)-1. Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.](/cfr/26/31.3306(b)(2)-1.md)
- [§31.3306(b)(3)-1. Retirement payments.](/cfr/26/31.3306(b)(3)-1.md)
- [§31.3306(b)(4)-1. Payments on account of sickness or accident disability, or medical or hospitalization expenses.](/cfr/26/31.3306(b)(4)-1.md)
- [§31.3306(b)(5)-1. Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.](/cfr/26/31.3306(b)(5)-1.md)
- [§31.3306(b)(6)-1. Payment by an employer of employee tax under section 3101 or employee contributions under a State law.](/cfr/26/31.3306(b)(6)-1.md)
- [§31.3306(b)(7)-1. Payments other than in cash for service not in the course of employer's trade or business.](/cfr/26/31.3306(b)(7)-1.md)
- [§31.3306(b)(8)-1. Payments to employees for non-work periods.](/cfr/26/31.3306(b)(8)-1.md)
- [§31.3306(b)(9)-1. Moving expenses.](/cfr/26/31.3306(b)(9)-1.md)
- [§31.3306(b)(10)-1. Payments under certain employers' plans after retirement, disability, or death.](/cfr/26/31.3306(b)(10)-1.md)
- [§31.3306(b)(13)-1. Payments or benefits under a qualified educational assistance program.](/cfr/26/31.3306(b)(13)-1.md)
- [§31.3306(c)-1. Employment; services performed before 1955.](/cfr/26/31.3306(c)-1.md)
- [§31.3306(c)-2. Employment; services performed after 1954.](/cfr/26/31.3306(c)-2.md)
- [§31.3306(c)-3. Employment; excepted services in general.](/cfr/26/31.3306(c)-3.md)
- [§31.3306(c)(1)-1. Agricultural labor.](/cfr/26/31.3306(c)(1)-1.md)
- [§31.3306(c)(2)-1. Domestic service.](/cfr/26/31.3306(c)(2)-1.md)
- [§31.3306(c)(3)-1. Services not in the course of employer's trade or business.](/cfr/26/31.3306(c)(3)-1.md)
- [§31.3306(c)(4)-1. Services on or in connection with a non-American vessel or aircraft.](/cfr/26/31.3306(c)(4)-1.md)
- [§31.3306(c)(5)-1. Family employment.](/cfr/26/31.3306(c)(5)-1.md)
- [§31.3306(c)(6)-1. Services in employ of United States or instrumentality thereof.](/cfr/26/31.3306(c)(6)-1.md)
- [§31.3306(c)(7)-1. Services in employ of States or their political subdivisions or instrumentalities.](/cfr/26/31.3306(c)(7)-1.md)
- [§31.3306(c)(8)-1. Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.](/cfr/26/31.3306(c)(8)-1.md)
- [§31.3306(c)(9)-1. Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.](/cfr/26/31.3306(c)(9)-1.md)
- [§31.3306(c)(10)-1. Services in the employ of certain organizations exempt from income tax.](/cfr/26/31.3306(c)(10)-1.md)
- [§31.3306(c)(10)-2. Services of student in employ of school, college, or university.](/cfr/26/31.3306(c)(10)-2.md)
- [§31.3306(c)(10)-3. Services before 1962 in employ of certain employees' beneficiary associations.](/cfr/26/31.3306(c)(10)-3.md)
- [§31.3306(c)(11)-1. Services in employ of foreign government.](/cfr/26/31.3306(c)(11)-1.md)
- [§31.3306(c)(12)-1. Services in employ of wholly owned instrumentality of foreign government.](/cfr/26/31.3306(c)(12)-1.md)
- [§31.3306(c)(13)-1. Services of student nurse or hospital intern.](/cfr/26/31.3306(c)(13)-1.md)
- [§31.3306(c)(14)-1. Services of insurance agent or solicitor.](/cfr/26/31.3306(c)(14)-1.md)
- [§31.3306(c)(15)-1. Services in delivery or distribution of newspapers, shopping news, or magazines.](/cfr/26/31.3306(c)(15)-1.md)
- [§31.3306(c)(16)-1. Services in employ of international organization.](/cfr/26/31.3306(c)(16)-1.md)
- [§31.3306(c)(17)-1. Fishing services.](/cfr/26/31.3306(c)(17)-1.md)
- [§31.3306(c)(18)-1. Services of certain nonresident aliens.](/cfr/26/31.3306(c)(18)-1.md)
- [§31.3306(d)-1. Included and excluded service.](/cfr/26/31.3306(d)-1.md)
- [§31.3306(i)-1. Who are employees.](/cfr/26/31.3306(i)-1.md)
- [§31.3306(j)-1. State, United States, and citizen.](/cfr/26/31.3306(j)-1.md)
- [§31.3306(k)-1. Agricultural labor.](/cfr/26/31.3306(k)-1.md)
- [§31.3306(m)-1. American vessel and aircraft.](/cfr/26/31.3306(m)-1.md)
- [§31.3306(n)-1. Services on American vessel whose business is conducted by general agent of Secretary of Commerce.](/cfr/26/31.3306(n)-1.md)
- [§31.3306(p)-1. Employees of related corporations.](/cfr/26/31.3306(p)-1.md)
- [§31.3306(r)(2)-1. Treatment of amounts deferred under certain nonqualified deferred compensation plans.](/cfr/26/31.3306(r)(2)-1.md)
- [§31.3307-1. Deductions by an employer from remuneration of an employee.](/cfr/26/31.3307-1.md)
- [§31.3308-1. Instrumentalities of the United States specifically exempted from tax imposed by section 3301.](/cfr/26/31.3308-1.md)