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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3302(a)-3

Proof of credit under section 3302(a).

Official textecfr.govlast amended

Credit against the tax for any calendar year for contributions paid into State unemployment funds shall not be allowed unless there is submitted to the district director:

# (a)

A certificate of the proper officer of each State (the laws of which required the contributions to be paid) showing, for the taxpayer:

(1) The total amount of contributions required to be paid under the State law with respect to such calendar year (exclusive of penalties and interest) which was actually paid on or before the date the Federal return is required to be filed; and

(2) The amounts and dates of such required payments (exclusive of penalties and interest) actually paid after the date the Federal return is required to be filed.

# (b)

A statement by the taxpayer that no part of any payment made by him into a State unemployment fund for such calendar year, which is claimed as a credit against the tax, was deducted or is to be deducted from the remuneration of individuals in his employ. Such statement shall contain or be verified by a written declaration that it is made under the penalties of perjury.

# (c)

Such other or additional proof as the Commissioner or the district director may deem necessary to establish the right to the credit provided for under section 3302(a).

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In this part (40 sections)
  1. 31.3211-2 · Rates and computation of employee representative tax.
  2. 31.3211-3 · Employee representative supplemental tax.
  3. 31.3212-1 · Determination of compensation.
  4. 31.3221-1 · Measure of employer tax.
  5. 31.3221-2 · Rates and computation of employer tax.
  6. 31.3221-3 · Supplemental tax.
  7. 31.3221-4 · Exception from supplemental tax.
  8. 31.3221-5 · Recapture of credits under the Families First Coronavirus…
  9. 31.3231(a)-1 · Who are employers.
  10. 31.3231(b)-1 · Who are employees.
  11. 31.3231(c)-1 · Who are employee representatives.
  12. 31.3231(d)-1 · Service.
  13. 31.3231(e)-1 · Compensation.
  14. 31.3231(e)-2 · Contribution base.
  15. 31.3301-1 · Persons liable for tax.
  16. 31.3301-2 · Measure of tax.
  17. 31.3301-3 · Rate and computation of tax.
  18. 31.3301-4 · When wages are paid.
  19. 31.3302(a)-1 · Credit against tax for contributions paid.
  20. 31.3302(a)-2 · Refund of State contributions.
  21. 31.3302(a)-3 · Proof of credit under section 3302(a).
  22. 31.3302(b)-1 · Additional credit against tax.
  23. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  24. 31.3302(c)-1 · Limit on total credits.
  25. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  26. 31.3302(e)-1 · Successor employer.
  27. 31.3306(a)-1 · Who are employers.
  28. 31.3306(b)-1 · Wages.
  29. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  30. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  31. 31.3306(b)(1)-1 · $3,000 limitation.
  32. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  33. 31.3306(b)(3)-1 · Retirement payments.
  34. 31.3306(b)(4)-1 · Payments on account of sickness or accident…
  35. 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  36. 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
  37. 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
  38. 31.3306(b)(8)-1 · Payments to employees for non-work periods.
  39. 31.3306(b)(9)-1 · Moving expenses.
  40. 31.3306(b)(10)-1 · Payments under certain employers' plans after…
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