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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6011(a)-8

Composite return in lieu of specified form.

Official textecfr.govlast amended

The Commissioner may authorize the use, at the option of the employer, of a composite return in lieu of any form specified in this part for use by an employer, subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate. Such composite return shall consist of a form prescribed ty the Commissioner and an attachment or attachments of magnetic tape or other approved media. Notwithstanding any provisions in this part to the contrary, a single form and attachment may comprise the returns of more than one employer. To the extent that the use of a compsoite return has been authorized by the Commissioner, references in this part to a specific form for use by the employer shall be deemed to refer also to a composite return under this section.

[T.D. 7200, 37 FR 16544, Aug. 16, 1972]

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In this part (40 sections)
  1. 31.3505-1 · Liability of third parties paying or providing for wages.
  2. 31.3506-1 · Companion sitting placement services.
  3. 31.3507-1 · Advance payments of earned income credit.
  4. 31.3507-2 · Earned income credit advance payment certificates.
  5. 31.3511-1 · Certified professional employer organization.
  6. 31.6001-1 · Records in general.
  7. 31.6001-2 · Additional records under Federal Insurance Contributions…
  8. 31.6001-3 · Additional records under Railroad Retirement Tax Act.
  9. 31.6001-4 · Additional records under Federal Unemployment Tax Act.
  10. 31.6001-5 · Additional records in connection with collection of income…
  11. 31.6001-6 · Notice by district director requiring returns, statements,…
  12. 31.6011-4 · Requirement of statement disclosing participation in…
  13. 31.6011(a)-1 · Returns under Federal Insurance Contributions Act.
  14. 31.6011(a)-2 · Returns under Railroad Retirement Tax Act.
  15. 31.6011(a)-3 · Returns under Federal Unemployment Tax Act.
  16. 31.6011(a)-3A · Returns of the railroad unemployment repayment tax.
  17. 31.6011(a)-4 · Returns of income tax withheld.
  18. 31.6011(a)-5 · Monthly returns.
  19. 31.6011(a)-6 · Final returns.
  20. 31.6011(a)-7 · Execution of returns.
  21. 31.6011(a)-8 · Composite return in lieu of specified form.
  22. 31.6011(a)-9 · Instructions to forms control as to which form is to be…
  23. 31.6011(a)-10 · Instructions to forms may waive filing requirement in…
  24. 31.6011(b)-1 · Employers' identification numbers.
  25. 31.6011(b)-2 · Employees' account numbers.
  26. 31.6051-1 · Statements for employees.
  27. 31.6051-2 · Information returns on Form W-3 and Social Security…
  28. 31.6051-3 · Statements required in case of sick pay paid by third…
  29. 31.6051-4 · Statement required in case of backup withholding.
  30. 31.6053-1 · Report of tips by employee to employer.
  31. 31.6053-2 · Employer statement of uncollected employee tax.
  32. 31.6053-3 · Reporting by certain large food or beverage establishments…
  33. 31.6053-4 · Substantiation requirements for tipped employees.
  34. 31.6060-1 · Reporting requirements for tax return preparers.
  35. 31.6061-1 · Signing of returns.
  36. 31.6065(a)-1 · Verification of returns or other documents.
  37. 31.6071(a)-1 · Time for filing returns and other documents.
  38. 31.6071(a)-1A · Time for filing returns with respect to the railroad…
  39. 31.6081(a)-1 · Extensions of time for filing returns and other…
  40. 31.6091-1 · Place for filing returns.
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