---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part31/subpartG"
level: "subpart"
label: "Subpart G"
heading: "Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC-part31-subpartG"
sections_count: 77
---

# Subpart G — Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, 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

- [§31.6001-1. Records in general.](/cfr/26/31.6001-1.md)
- [§31.6001-2. Additional records under Federal Insurance Contributions Act.](/cfr/26/31.6001-2.md)
- [§31.6001-3. Additional records under Railroad Retirement Tax Act.](/cfr/26/31.6001-3.md)
- [§31.6001-4. Additional records under Federal Unemployment Tax Act.](/cfr/26/31.6001-4.md)
- [§31.6001-5. Additional records in connection with collection of income tax at source on wages.](/cfr/26/31.6001-5.md)
- [§31.6001-6. Notice by district director requiring returns, statements, or the keeping of records.](/cfr/26/31.6001-6.md)
- [§31.6011-4. Requirement of statement disclosing participation in certain transactions by taxpayers.](/cfr/26/31.6011-4.md)
- [§31.6011(a)-1. Returns under Federal Insurance Contributions Act.](/cfr/26/31.6011(a)-1.md)
- [§31.6011(a)-2. Returns under Railroad Retirement Tax Act.](/cfr/26/31.6011(a)-2.md)
- [§31.6011(a)-3. Returns under Federal Unemployment Tax Act.](/cfr/26/31.6011(a)-3.md)
- [§31.6011(a)-3A. Returns of the railroad unemployment repayment tax.](/cfr/26/31.6011(a)-3A.md)
- [§31.6011(a)-4. Returns of income tax withheld.](/cfr/26/31.6011(a)-4.md)
- [§31.6011(a)-5. Monthly returns.](/cfr/26/31.6011(a)-5.md)
- [§31.6011(a)-6. Final returns.](/cfr/26/31.6011(a)-6.md)
- [§31.6011(a)-7. Execution of returns.](/cfr/26/31.6011(a)-7.md)
- [§31.6011(a)-8. Composite return in lieu of specified form.](/cfr/26/31.6011(a)-8.md)
- [§31.6011(a)-9. Instructions to forms control as to which form is to be used.](/cfr/26/31.6011(a)-9.md)
- [§31.6011(a)-10. Instructions to forms may waive filing requirement in case of no liability tax returns.](/cfr/26/31.6011(a)-10.md)
- [§31.6011(b)-1. Employers' identification numbers.](/cfr/26/31.6011(b)-1.md)
- [§31.6011(b)-2. Employees' account numbers.](/cfr/26/31.6011(b)-2.md)
- [§31.6051-1. Statements for employees.](/cfr/26/31.6051-1.md)
- [§31.6051-2. Information returns on Form W-3 and Social Security Administration copies of Forms W-2.](/cfr/26/31.6051-2.md)
- [§31.6051-3. Statements required in case of sick pay paid by third parties.](/cfr/26/31.6051-3.md)
- [§31.6051-4. Statement required in case of backup withholding.](/cfr/26/31.6051-4.md)
- [§31.6053-1. Report of tips by employee to employer.](/cfr/26/31.6053-1.md)
- [§31.6053-2. Employer statement of uncollected employee tax.](/cfr/26/31.6053-2.md)
- [§31.6053-3. Reporting by certain large food or beverage establishments with respect to tips.](/cfr/26/31.6053-3.md)
- [§31.6053-4. Substantiation requirements for tipped employees.](/cfr/26/31.6053-4.md)
- [§31.6060-1. Reporting requirements for tax return preparers.](/cfr/26/31.6060-1.md)
- [§31.6061-1. Signing of returns.](/cfr/26/31.6061-1.md)
- [§31.6065(a)-1. Verification of returns or other documents.](/cfr/26/31.6065(a)-1.md)
- [§31.6071(a)-1. Time for filing returns and other documents.](/cfr/26/31.6071(a)-1.md)
- [§31.6071(a)-1A. Time for filing returns with respect to the railroad unemployment repayment tax.](/cfr/26/31.6071(a)-1A.md)
- [§31.6081(a)-1. Extensions of time for filing returns and other documents.](/cfr/26/31.6081(a)-1.md)
- [§31.6091-1. Place for filing returns.](/cfr/26/31.6091-1.md)
- [§31.6101-1. Period covered by returns.](/cfr/26/31.6101-1.md)
- [§31.6107-1. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.](/cfr/26/31.6107-1.md)
- [§31.6109-1. Supplying of identifying numbers.](/cfr/26/31.6109-1.md)
- [§31.6109-2. Tax return preparers furnishing identifying numbers for returns or claims for refund.](/cfr/26/31.6109-2.md)
- [§31.6151-1. Time for paying tax.](/cfr/26/31.6151-1.md)
- [§31.6157-1. Cross reference.](/cfr/26/31.6157-1.md)
- [§31.6161(a)(1)-1. Extensions of time for paying tax.](/cfr/26/31.6161(a)(1)-1.md)
- [§31.6205-1. Adjustments of underpayments.](/cfr/26/31.6205-1.md)
- [§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.](/cfr/26/31.6205-2.md)
- [§31.6302-0. Table of contents.](/cfr/26/31.6302-0.md)
- [§31.6302-1. Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.](/cfr/26/31.6302-1.md)
- [§31.6302-2. Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).](/cfr/26/31.6302-2.md)
- [§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.](/cfr/26/31.6302-3.md)
- [§31.6302-4. Deposit rules for withheld income taxes attributable to nonpayroll payments.](/cfr/26/31.6302-4.md)
- [§31.6302(b)-1. Method of collection.](/cfr/26/31.6302(b)-1.md)
- [§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.](/cfr/26/31.6302(c)-1.md)
- [§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.](/cfr/26/31.6302(c)-2.md)
- [§31.6302(c)-3. Deposit rules for taxes under the Federal Unemployment Tax Act.](/cfr/26/31.6302(c)-3.md)
- [§31.6302(c)-4. Cross references.](/cfr/26/31.6302(c)-4.md)
- [§31.6361-1. Collection and administration of qualified State individual income taxes.](/cfr/26/31.6361-1.md)
- [§31.6402(a)-1. Credits or refunds.](/cfr/26/31.6402(a)-1.md)
- [§31.6402(a)-2. Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.](/cfr/26/31.6402(a)-2.md)
- [§31.6402(a)-3. Refund of Federal unemployment tax.](/cfr/26/31.6402(a)-3.md)
- [§31.6404(a)-1. Abatements.](/cfr/26/31.6404(a)-1.md)
- [§31.6413(a)-1. Repayment or reimbursement by employer of tax erroneously collected from employee.](/cfr/26/31.6413(a)-1.md)
- [§31.6413(a)-2. Adjustments of overpayments.](/cfr/26/31.6413(a)-2.md)
- [§31.6413(a)-3. Repayment by payor of tax erroneously collected from payee.](/cfr/26/31.6413(a)-3.md)
- [§31.6413(b)-1. Overpayments of certain employment taxes.](/cfr/26/31.6413(b)-1.md)
- [§31.6413(c)-1. Special refunds.](/cfr/26/31.6413(c)-1.md)
- [§31.6414-1. Credit or refund of income tax withheld from wages.](/cfr/26/31.6414-1.md)
- [§31.6652(c)-1. Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.](/cfr/26/31.6652(c)-1.md)
- [§31.6674-1. Penalties for fraudulent statement or failure to furnish statement.](/cfr/26/31.6674-1.md)
- [§31.6682-1. False information with respect to withholding.](/cfr/26/31.6682-1.md)
- [§31.6694-1. Section 6694 penalties applicable to tax return preparer.](/cfr/26/31.6694-1.md)
- [§31.6694-2. Penalties for understatement due to an unreasonable position.](/cfr/26/31.6694-2.md)
- [§31.6694-3. Penalty for understatement due to willful, reckless, or intentional conduct.](/cfr/26/31.6694-3.md)
- [§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.](/cfr/26/31.6694-4.md)
- [§31.6695-1. Other assessable penalties with respect to the preparation of tax returns for other persons.](/cfr/26/31.6695-1.md)
- [§31.6696-1. Claims for credit or refund by tax return preparers.](/cfr/26/31.6696-1.md)
- [§31.7701-1. Tax return preparer.](/cfr/26/31.7701-1.md)
- [§31.7701-2. Definitions; spouse, husband and wife, husband, wife, marriage.](/cfr/26/31.7701-2.md)
- [§31.7805-1. Promulgation of regulations.](/cfr/26/31.7805-1.md)