Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 31.6053-2

Employer statement of uncollected employee tax.

Official textecfr.govlast amended

# (a) Requirement that statement be furnished.

If—

(1) The amount of the employee tax imposed by section 3101 in respect of tips reported by an employee to his employer pursuant to section 6053(a) (see § 31.6053-1) exceeds

(2) The amount of employee tax imposed by section 3101 in respect of such tips which can be collected by the employer from wages (exclusive of tips) of such employee or from funds furnished to the employer by the employee,

the employer shall furnish to the employee a statement showing the amount of the excess. For provisions relating to the collection of, and liability for, employee tax on tips, see § 31.3102-3.

# (b) Form of statement.

Form W-2 is the form prescribed for use in furnishing the statement required by paragraph (a) of this section, except that if an employer files a composite return pursuant to § 31.6011(a)-8 he may furnish to the employee, in lieu of Form W-2, a statement containing the required information in a form suitable for retention by the employee. A statement is required under this section in respect of an excess referred to in paragraph (a) of this section, even though the employer may not be required to furnish a statement to the employee under § 31.6051. Provisions applicable to the furnishing of a statement under § 31.6051 shall be applicable to statements under this section.

# (c) Excess to be shown on statement.

If there is an excess in respect of the tips reported by an employee in two or more statements furnished pursuant to section 6053(a), only the total excess for the period covered by the employer statement shall be shown on such statement.

[T.D. 7001, 34 FR 1005, Jan. 23, 1969, as amended by T.D. 7351, 40 FR 17145, Apr. 17, 1975]

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this part (40 sections)
  1. 31.6001-6 · Notice by district director requiring returns, statements,…
  2. 31.6011-4 · Requirement of statement disclosing participation in…
  3. 31.6011(a)-1 · (a)-1 Returns under Federal Insurance Contributions Act.
  4. 31.6011(a)-2 · (a)-2 Returns under Railroad Retirement Tax Act.
  5. 31.6011(a)-3 · (a)-3 Returns under Federal Unemployment Tax Act.
  6. 31.6011(a)-3A · (a)-3A Returns of the railroad unemployment repayment…
  7. 31.6011(a)-4 · (a)-4 Returns of income tax withheld.
  8. 31.6011(a)-5 · (a)-5 Monthly returns.
  9. 31.6011(a)-6 · (a)-6 Final returns.
  10. 31.6011(a)-7 · (a)-7 Execution of returns.
  11. 31.6011(a)-8 · (a)-8 Composite return in lieu of specified form.
  12. 31.6011(a)-9 · (a)-9 Instructions to forms control as to which form is…
  13. 31.6011(a)-10 · (a)-10 Instructions to forms may waive filing…
  14. 31.6011(b)-1 · (b)-1 Employers' identification numbers.
  15. 31.6011(b)-2 · (b)-2 Employees' account numbers.
  16. 31.6051-1 · Statements for employees.
  17. 31.6051-2 · Information returns on Form W-3 and Social Security…
  18. 31.6051-3 · Statements required in case of sick pay paid by third…
  19. 31.6051-4 · Statement required in case of backup withholding.
  20. 31.6053-1 · Report of tips by employee to employer.
  21. 31.6053-2 · Employer statement of uncollected employee tax.
  22. 31.6053-3 · Reporting by certain large food or beverage establishments…
  23. 31.6053-4 · Substantiation requirements for tipped employees.
  24. 31.6060-1 · Reporting requirements for tax return preparers.
  25. 31.6061-1 · Signing of returns.
  26. 31.6065(a)-1 · (a)-1 Verification of returns or other documents.
  27. 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
  28. 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the…
  29. 31.6081(a)-1 · (a)-1 Extensions of time for filing returns and other…
  30. 31.6091-1 · Place for filing returns.
  31. 31.6101-1 · Period covered by returns.
  32. 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
  33. 31.6109-1 · Supplying of identifying numbers.
  34. 31.6109-2 · Tax return preparers furnishing identifying numbers for…
  35. 31.6151-1 · Time for paying tax.
  36. 31.6157-1 · Cross reference.
  37. 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
  38. 31.6205-1 · Adjustments of underpayments.
  39. 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
  40. 31.6302-0 · Table of contents.
Full table of contents →