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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6011(a)-3

Returns under Federal Unemployment Tax Act.

Official textecfr.govlast amended

# (a) Requirement.

Every person shall make a return of tax under the Federal Unemployment Tax Act for each calendar year with respect to which he is an employer as defined in § 31.3306(a)-1. Except as otherwise provided in § 31.6011(a)-8, Form 940 is the form prescribed for use in making the return.

# (b) When to report wages.

Wages taxable under the Federal Unemployment Tax Act shall be reported in the return required under this section for the return period in which they are actually paid unless they were constructively paid in a prior return period, in which case such wages shall be reported only in the return for such prior period.

# (c) Time and place for filing returns.

For provisons relating to the time and place for filing returns, see §§ 31.6071 (a)-1 and 31.6091-1, respectively.

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 7200, 37 FR 16544, Aug. 16, 1972]

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In this part (40 sections)
  1. 31.3406(j)-1 · Taxpayer Identification Number (TIN) matching program.
  2. 31.3501(a)-1T · Question and answer relating to the time employers must…
  3. 31.3502-1 · Nondeductibility of taxes in computing taxable income.
  4. 31.3503-1 · Tax under chapter 21 or 22 paid under wrong chapter.
  5. 31.3504-1 · Designation of agent by application.
  6. 31.3504-2 · Designation of payor to perform acts of an employer.
  7. 31.3505-1 · Liability of third parties paying or providing for wages.
  8. 31.3506-1 · Companion sitting placement services.
  9. 31.3507-1 · Advance payments of earned income credit.
  10. 31.3507-2 · Earned income credit advance payment certificates.
  11. 31.3511-1 · Certified professional employer organization.
  12. 31.6001-1 · Records in general.
  13. 31.6001-2 · Additional records under Federal Insurance Contributions…
  14. 31.6001-3 · Additional records under Railroad Retirement Tax Act.
  15. 31.6001-4 · Additional records under Federal Unemployment Tax Act.
  16. 31.6001-5 · Additional records in connection with collection of income…
  17. 31.6001-6 · Notice by district director requiring returns, statements,…
  18. 31.6011-4 · Requirement of statement disclosing participation in…
  19. 31.6011(a)-1 · Returns under Federal Insurance Contributions Act.
  20. 31.6011(a)-2 · Returns under Railroad Retirement Tax Act.
  21. 31.6011(a)-3 · Returns under Federal Unemployment Tax Act.
  22. 31.6011(a)-3A · Returns of the railroad unemployment repayment tax.
  23. 31.6011(a)-4 · Returns of income tax withheld.
  24. 31.6011(a)-5 · Monthly returns.
  25. 31.6011(a)-6 · Final returns.
  26. 31.6011(a)-7 · Execution of returns.
  27. 31.6011(a)-8 · Composite return in lieu of specified form.
  28. 31.6011(a)-9 · Instructions to forms control as to which form is to be…
  29. 31.6011(a)-10 · Instructions to forms may waive filing requirement in…
  30. 31.6011(b)-1 · Employers' identification numbers.
  31. 31.6011(b)-2 · Employees' account numbers.
  32. 31.6051-1 · Statements for employees.
  33. 31.6051-2 · Information returns on Form W-3 and Social Security…
  34. 31.6051-3 · Statements required in case of sick pay paid by third…
  35. 31.6051-4 · Statement required in case of backup withholding.
  36. 31.6053-1 · Report of tips by employee to employer.
  37. 31.6053-2 · Employer statement of uncollected employee tax.
  38. 31.6053-3 · Reporting by certain large food or beverage establishments…
  39. 31.6053-4 · Substantiation requirements for tipped employees.
  40. 31.6060-1 · Reporting requirements for tax return preparers.
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