§6051. Receipts for employees — Inbound Citations
26 U.S.C. § 6051
Cited by 23 provisions in release 119-102.
Citations to 26 U.S.C. § 6051 as a whole
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(B) the employer shall separately include on the statement required under section 6051—(i) the portion of the wages which consists of payments for group-term life insurance to which this subsection applies, and(ii) the amount of the tax imposed by section 3101 on such payments, and
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(2) the head of the Federal agency from which the transfer was made shall separately include on the statement required under section 6051—(A) the amount determined to be the amount of the wages for such service, and(B) the amount of the tax imposed by section 3101 on such payments, and
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(2) An election under this subsection must be made prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due, or would be due but for the election, from such church or organization. An election under this subsection shall apply to current and future employees, and shall apply to service performed after December 31, 1983. The election may be revoked by the church or organization under regulations prescribed by the Secretary. The election shall be revoked by the Secretary if such church or organization fails to furnish the information required under section 6051 to the Secretary for a period of 2 years or more with respect to remuneration paid for such services by such church or organization, and, upon request by the Secretary, fails to furnish all such previously unfurnished information for the period covered by the election. Any revocation under the preceding sentence shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.
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(B) the employer shall separately include on the statement required under section 6051—(i) the portion of the compensation which consists of payments for group-term life insurance to which this subsection applies, and(ii) the amount of the tax imposed by section 3201 on such payments, and
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(1) In the case of an employer who fails to meet the applicable requirements of section 6041(a), 6041A, or 6051 with respect to any employee, unless such failure is due to reasonable cause and not willful neglect, subsection (a) shall be applied with respect to such employee—(A) by substituting “3 percent” for “1.5 percent” in paragraph (1); and(B) by substituting “40 percent” for “20 percent” in paragraph (2).
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(ii) the amount the employer is required to report under section 6051 with respect to service charges of less than 10 percent.
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(iii) With respect to each such qualified employer, the name, address, and TIN of the employer and the number of individuals with respect to whom written statements were furnished under section 6051 by the employer with respect to such previous year.
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(iii) The term “qualified employer” means, for a calendar year, an employer which has furnished written statements under section 6051 with respect to at least 20 individuals for wages paid in the year.
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In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.
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(V) section 6051 (relating to receipts for employees),
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In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
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(A) obtained from a statement described in section 6051 or an information return relating to compensation for services rendered other than as an employee, or
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(B) provided to the Internal Revenue Service by the Social Security Administration regarding any statement described in section 6051,
Citations to §6051(a)(3)
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(i) The term “compensation” means amounts described in paragraphs (3) and (8) of section 6051(a). For purposes of the preceding sentence, amounts described in section 6051(a)(3) shall be determined without regard to section 3401(a)(3).
Citations to §6051(a)(8)
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(i) The term “compensation” means amounts described in paragraphs (3) and (8) of section 6051(a). For purposes of the preceding sentence, amounts described in section 6051(a)(3) shall be determined without regard to section 3401(a)(3).
Citations to §6051(a)(13)
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(1) any deferrals for the year under a nonqualified deferred compensation plan (within the meaning of section 409A(d)), whether or not paid, except that this paragraph shall not apply to deferrals which are required to be reported under section 6051(a)(13) (without regard to any de minimis exception), and
Citations to §6051(a)(18)
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(a) There shall be allowed as a deduction an amount equal to the qualified tips received during the taxable year that are included on statements furnished to the individual pursuant to section 6041(d)(3), 6041A(e)(3), 6050W(f)(2), or 6051(a)(18), or reported by the taxpayer on Form 4137 (or successor).
Citations to §6051(a)(19)
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(a) There shall be allowed as a deduction an amount equal to the qualified overtime compensation received during the taxable year and included on statements furnished to the individual pursuant to section 6041(d)(4) or 6051(a)(19).
Citations to §6051(d)
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(vii) section 6051(d) (relating to information returns with respect to income tax withheld),