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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3302(b)-2

Proof of additional credit under section 3302(b).

Official textecfr.govlast amended

Additional credit under section 3302(b) shall not be allowed against the tax for any calendar year unless there is submitted—

# (a)

To the Commissioner a certificate of the proper officer of each State (with respect to the law of which the additional credit is claimed) showing the highest rate of contributions applied under the State law in such calendar year to any person having individuals in his employ; and

# (b)

To the district director a certificate of the proper officer of each State (with respect to the law of which the additional credit is claimed) showing for the taxpayer—

(1) The total remuneration with respect to which contributions were required to be paid by the taxpayer under the State law with respect to such calendar year; and

(2) The rate of contributions applied to the taxpayer under the State law with respect to such calendar year.

If under the law of such State different rates of contributions were applied to the taxpayer during particular periods of such calendar year, the certificate shall set forth the information called for in paragraphs (b)(1) and (2) of this section with respect to each such period.

# (c)

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

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In this part (40 sections)
  1. 31.3212-1 · Determination of compensation.
  2. 31.3221-1 · Measure of employer tax.
  3. 31.3221-2 · Rates and computation of employer tax.
  4. 31.3221-3 · Supplemental tax.
  5. 31.3221-4 · Exception from supplemental tax.
  6. 31.3221-5 · Recapture of credits under the Families First Coronavirus…
  7. 31.3231(a)-1 · Who are employers.
  8. 31.3231(b)-1 · Who are employees.
  9. 31.3231(c)-1 · Who are employee representatives.
  10. 31.3231(d)-1 · Service.
  11. 31.3231(e)-1 · Compensation.
  12. 31.3231(e)-2 · Contribution base.
  13. 31.3301-1 · Persons liable for tax.
  14. 31.3301-2 · Measure of tax.
  15. 31.3301-3 · Rate and computation of tax.
  16. 31.3301-4 · When wages are paid.
  17. 31.3302(a)-1 · Credit against tax for contributions paid.
  18. 31.3302(a)-2 · Refund of State contributions.
  19. 31.3302(a)-3 · Proof of credit under section 3302(a).
  20. 31.3302(b)-1 · Additional credit against tax.
  21. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  22. 31.3302(c)-1 · Limit on total credits.
  23. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  24. 31.3302(e)-1 · Successor employer.
  25. 31.3306(a)-1 · Who are employers.
  26. 31.3306(b)-1 · Wages.
  27. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  28. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  29. 31.3306(b)(1)-1 · $3,000 limitation.
  30. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  31. 31.3306(b)(3)-1 · Retirement payments.
  32. 31.3306(b)(4)-1 · Payments on account of sickness or accident…
  33. 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  34. 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
  35. 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
  36. 31.3306(b)(8)-1 · Payments to employees for non-work periods.
  37. 31.3306(b)(9)-1 · Moving expenses.
  38. 31.3306(b)(10)-1 · Payments under certain employers' plans after…
  39. 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
  40. 31.3306(c)-1 · Employment; services performed before 1955.
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