---
kind: "section"
citation: "26 U.S.C. § 3126"
title: "26"
title_heading: "Internal Revenue Code"
number: "3126"
heading: "Return and payment by governmental em­ployer"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3126"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 21 — Federal Insurance Contributions Act"
  - "Subchapter C — General Provisions"
---

# §3126. Return and payment by governmental em­ployer


If the [employer](/usc/26/3231.md?p=a) is a [State](/usc/26/3121.md?p=e-1) or [political subdivision](/usc/26/3121.md?p=j-4-C) thereof, or an agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any [wages](/usc/26/3121.md?p=a) under [section 3101](/usc/26/3101.md) and the amount of the tax imposed by [section 3111](/usc/26/3111.md) may be made by any officer or [employee](/usc/26/3121.md?p=d) of such [State](/usc/26/3121.md?p=e-1) or [political subdivision](/usc/26/3121.md?p=j-4-C) or such agency or instrumentality, as the case may be, having control of the payment of such [wages](/usc/26/3121.md?p=a), or appropriately designated for that purpose.


## Source credit

(Added Pub. L. 99–509, title IX, § 9002(a)(1), Oct. 21, 1986, 100 Stat. 1970.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 3126 was renumbered section 3128 of this title.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see section 9002(d) of Pub. L. 99–509, set out as an Effective Date of 1986 Amendment note under section 418 of Title 42.