Treasury Regulations (26 C.F.R.)
26 CFR § 31.3404-1
Return and payment by governmental employer.
Official textecfr.govlast amended
If the United States, or a State, Territory, Puerto Rico, or a political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, is an employer required to deduct and withhold tax under Chapter 24, the return of the amount deducted and withheld as such tax may be made by the officer or employee having control of the payment of the wages or other officer or employee appropriately designated for that purpose. (For provisions relating to the execution and filing of returns, see Subpart G of the regulations in this part.)
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In this part (40 sections)
- 31.3402(g)-1 · (g)-1 Supplemental wage payments.
- 31.3402(g)-2 · (g)-2 Wages paid for payroll period of more than one…
- 31.3402(g)-3 · (g)-3 Wages paid through an agent, fiduciary, or other…
- 31.3402(h)(1)-1 · (h)(1)-1 Withholding on basis of average wages.
- 31.3402(h)(2)-1 · (h)(2)-1 Withholding on basis of annualized wages.
- 31.3402(h)(3)-1 · (h)(3)-1 Withholding on basis of cumulative wages.
- 31.3402(h)(4)-1 · (h)(4)-1 Other methods.
- 31.3402(i)-1 · (i)-1 Increases in withholding.
- 31.3402(j)-1 · (j)-1 Remuneration other than in cash for service…
- 31.3402(k)-1 · (k)-1 Special rule for tips.
- 31.3402(l)-1 · (l)-1 Determination and disclosure of marital or filing…
- 31.3402(m)-1 · (m)-1 Additional withholding allowance.
- 31.3402(n)-1 · (n)-1 Employees incurring no income tax liability.
- 31.3402(o)-1 · (o)-1 Extension of withholding to supplemental…
- 31.3402(o)-2 · (o)-2 Extension of withholding to annuity payments if…
- 31.3402(o)-3 · (o)-3 Extension of withholding to sick pay.
- 31.3402(p)-1 · (p)-1 Voluntary withholding agreements.
- 31.3402(q)-1 · (q)-1 Extension of withholding to certain gambling…
- 31.3402(r)-1 · (r)-1 Withholding on distributions of Indian gaming…
- 31.3403-1 · Liability for tax.
- 31.3404-1 · Return and payment by governmental employer.
- 31.3405(a)-1 · (a)-1 Questions and answers relating to Federal income…
- 31.3405(c)-1 · (c)-1 Withholding on eligible rollover distributions;…
- 31.3405(e)-1 · (e)-1 Questions and answers relating to withholding on…
- 31.3406-0 · Outline of the backup withholding regulations.
- 31.3406(a)-1 · (a)-1 Backup withholding requirement on reportable…
- 31.3406(a)-2 · (a)-2 Definition of payors obligated to backup withhold.
- 31.3406(a)-3 · (a)-3 Scope and extent of accounts subject to backup…
- 31.3406(a)-4 · (a)-4 Time when payments are considered to be paid and…
- 31.3406(b)(2)-1 · (b)(2)-1 Reportable interest payment.
- 31.3406(b)(2)-2 · (b)(2)-2 Original issue discount.
- 31.3406(b)(2)-3 · (b)(2)-3 Window transactions.
- 31.3406(b)(2)-4 · (b)(2)-4 Reportable dividend payment.
- 31.3406(b)(2)-5 · (b)(2)-5 Reportable patronage dividend payment.
- 31.3406(b)(3)-1 · (b)(3)-1 Reportable payments of rents, commissions,…
- 31.3406(b)(3)-2 · (b)(3)-2 Reportable barter exchanges and gross…
- 31.3406(b)(3)-3 · (b)(3)-3 Reportable payments by certain fishing boat…
- 31.3406(b)(3)-4 · (b)(3)-4 Reportable payments of royalties.
- 31.3406(b)(3)-5 · (b)(3)-5 Reportable payments of payment card and…
- 31.3406(b)(4)-1 · (b)(4)-1 Exemption for certain minimal payments.