GroundRules
Browse Federal regulations
Read the original sections, or search by topic.
- 26 CFR 31.3405(a)-1 · (a)-1 Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.
- 26 CFR 31.3405(c)-1 · (c)-1 Withholding on eligible rollover distributions; questions and answers.
- 26 CFR 31.3405(e)-1 · (e)-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
- 26 CFR 31.3406-0 · -0 Outline of the backup withholding regulations.
- 26 CFR 31.3406(a)-1 · (a)-1 Backup withholding requirement on reportable payments.
- 26 CFR 31.3406(a)-2 · (a)-2 Definition of payors obligated to backup withhold.
- 26 CFR 31.3406(a)-3 · (a)-3 Scope and extent of accounts subject to backup withholding.
- 26 CFR 31.3406(a)-4 · (a)-4 Time when payments are considered to be paid and subject to backup withholding.
- 26 CFR 31.3406(b)(2)-1 · (b)(2)-1 Reportable interest payment.
- 26 CFR 31.3406(b)(2)-2 · (b)(2)-2 Original issue discount.
- 26 CFR 31.3406(b)(2)-3 · (b)(2)-3 Window transactions.
- 26 CFR 31.3406(b)(2)-4 · (b)(2)-4 Reportable dividend payment.
- 26 CFR 31.3406(b)(2)-5 · (b)(2)-5 Reportable patronage dividend payment.
- 26 CFR 31.3406(b)(3)-1 · (b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc.
- 26 CFR 31.3406(b)(3)-2 · (b)(3)-2 Reportable barter exchanges and gross proceeds of sales of securities, commodities, or digital assets by brokers.
- 26 CFR 31.3406(b)(3)-3 · (b)(3)-3 Reportable payments by certain fishing boat operators.
- 26 CFR 31.3406(b)(3)-4 · (b)(3)-4 Reportable payments of royalties.
- 26 CFR 31.3406(b)(3)-5 · (b)(3)-5 Reportable payments of payment card and third party network transactions.
- 26 CFR 31.3406(b)(4)-1 · (b)(4)-1 Exemption for certain minimal payments.
- 26 CFR 31.3406(c)-1 · (c)-1 Notified payee underreporting of reportable interest or dividend payments.
- 26 CFR 31.3406(d)-1 · (d)-1 Manner required for furnishing a taxpayer identification number.
- 26 CFR 31.3406(d)-2 · (d)-2 Payee certification failure.
- 26 CFR 31.3406(d)-3 · (d)-3 Special 30-day rules for certain reportable payments.
- 26 CFR 31.3406(d)-4 · (d)-4 Special rules for readily tradable instruments acquired through a broker.
- 26 CFR 31.3406(d)-5 · (d)-5 Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.
- 26 CFR 31.3406(e)-1 · (e)-1 Period during which backup withholding is required.
- 26 CFR 31.3406(f)-1 · (f)-1 Confidentiality of information.
- 26 CFR 31.3406(g)-1 · (g)-1 Exception for payments to certain payees and certain other payments.
- 26 CFR 31.3406(g)-2 · (g)-2 Exception for reportable payment for which withholding is otherwise required.
- 26 CFR 31.3406(g)-3 · (g)-3 Exemption while payee is waiting for a taxpayer identification number.
- 26 CFR 31.3406(h)-1 · (h)-1 Definitions.
- 26 CFR 31.3406(h)-2 · (h)-2 Special rules.
- 26 CFR 31.3406(h)-3 · (h)-3 Certificates.
- 26 CFR 31.3406(i)-1 · (i)-1 Effective date.
- 26 CFR 31.3406(j)-1 · (j)-1 Taxpayer Identification Number (TIN) matching program.
- 26 CFR 31.3501(a)-1T · (a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
- 26 CFR 31.3502-1 · -1 Nondeductibility of taxes in computing taxable income.
- 26 CFR 31.3503-1 · -1 Tax under chapter 21 or 22 paid under wrong chapter.
- 26 CFR 31.3504-1 · -1 Designation of agent by application.
- 26 CFR 31.3504-2 · -2 Designation of payor to perform acts of an employer.
- 26 CFR 31.3505-1 · -1 Liability of third parties paying or providing for wages.
- 26 CFR 31.3506-1 · -1 Companion sitting placement services.
- 26 CFR 31.3507-1 · -1 Advance payments of earned income credit.
- 26 CFR 31.3507-2 · -2 Earned income credit advance payment certificates.
- 26 CFR 31.3511-1 · -1 Certified professional employer organization.
- 26 CFR 31.6001-1 · -1 Records in general.
- 26 CFR 31.6001-2 · -2 Additional records under Federal Insurance Contributions Act.
- 26 CFR 31.6001-3 · -3 Additional records under Railroad Retirement Tax Act.
- 26 CFR 31.6001-4 · -4 Additional records under Federal Unemployment Tax Act.
- 26 CFR 31.6001-5 · -5 Additional records in connection with collection of income tax at source on wages.
- 26 CFR 31.6001-6 · -6 Notice by district director requiring returns, statements, or the keeping of records.
- 26 CFR 31.6011-4 · -4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 CFR 31.6011(a)-1 · (a)-1 Returns under Federal Insurance Contributions Act.
- 26 CFR 31.6011(a)-2 · (a)-2 Returns under Railroad Retirement Tax Act.
- 26 CFR 31.6011(a)-3 · (a)-3 Returns under Federal Unemployment Tax Act.
- 26 CFR 31.6011(a)-3A · (a)-3A Returns of the railroad unemployment repayment tax.
- 26 CFR 31.6011(a)-4 · (a)-4 Returns of income tax withheld.
- 26 CFR 31.6011(a)-5 · (a)-5 Monthly returns.
- 26 CFR 31.6011(a)-6 · (a)-6 Final returns.
- 26 CFR 31.6011(a)-7 · (a)-7 Execution of returns.
- 26 CFR 31.6011(a)-8 · (a)-8 Composite return in lieu of specified form.
- 26 CFR 31.6011(a)-9 · (a)-9 Instructions to forms control as to which form is to be used.
- 26 CFR 31.6011(a)-10 · (a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.
- 26 CFR 31.6011(b)-1 · (b)-1 Employers' identification numbers.
- 26 CFR 31.6011(b)-2 · (b)-2 Employees' account numbers.
- 26 CFR 31.6051-1 · -1 Statements for employees.
- 26 CFR 31.6051-2 · -2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
- 26 CFR 31.6051-3 · -3 Statements required in case of sick pay paid by third parties.
- 26 CFR 31.6051-4 · -4 Statement required in case of backup withholding.
- 26 CFR 31.6053-1 · -1 Report of tips by employee to employer.
- 26 CFR 31.6053-2 · -2 Employer statement of uncollected employee tax.
- 26 CFR 31.6053-3 · -3 Reporting by certain large food or beverage establishments with respect to tips.
- 26 CFR 31.6053-4 · -4 Substantiation requirements for tipped employees.
- 26 CFR 31.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 31.6061-1 · -1 Signing of returns.
- 26 CFR 31.6065(a)-1 · (a)-1 Verification of returns or other documents.
- 26 CFR 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
- 26 CFR 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the railroad unemployment repayment tax.
- 26 CFR 31.6081(a)-1 · (a)-1 Extensions of time for filing returns and other documents.
- 26 CFR 31.6091-1 · -1 Place for filing returns.
- 26 CFR 31.6101-1 · -1 Period covered by returns.
- 26 CFR 31.6107-1 · -1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 CFR 31.6109-1 · -1 Supplying of identifying numbers.
- 26 CFR 31.6109-2 · -2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 31.6151-1 · -1 Time for paying tax.
- 26 CFR 31.6157-1 · -1 Cross reference.
- 26 CFR 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
- 26 CFR 31.6205-1 · -1 Adjustments of underpayments.
- 26 CFR 31.6205-2 · -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.
- 26 CFR 31.6302-0 · -0 Table of contents.
- 26 CFR 31.6302-1 · -1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- 26 CFR 31.6302-2 · -2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
- 26 CFR 31.6302-3 · -3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
- 26 CFR 31.6302-4 · -4 Deposit rules for withheld income taxes attributable to nonpayroll payments.
- 26 CFR 31.6302(b)-1 · (b)-1 Method of collection.
- 26 CFR 31.6302(c)-1 · (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.
- 26 CFR 31.6302(c)-2 · (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.
- 26 CFR 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
- 26 CFR 31.6302(c)-4 · (c)-4 Cross references.
- 26 CFR 31.6361-1 · -1 Collection and administration of qualified State individual income taxes.