Subpart G — Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

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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)-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 Social Security Administration 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.
• §31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
• §31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
• §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 Deposit rules for withheld income taxes attributable to nonpayroll payments.
• §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, 1993.
• §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)-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)-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.
• §31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• §31.7805-1 Promulgation of regulations.