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

• § 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 -
• § 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.