Treasury Regulations (26 C.F.R.)
26 CFR § 31.6071(a)-1A
Time for filing returns with respect to the railroad unemployment repayment tax.
# (a) In general.
Each return of the taxes imposed under section 3321 (a) and (b) required to be made under § 31.6011(a)-3A shall be filed on or before the last day of the second calendar month following the period for which it is made.
# (b) Last day for filing.
For provisions relating to the time for filing a return when the prescribed due date falls on Saturday, Sunday, or a legal holiday, see the provisions of § 301.7503-1 of this chapter (Regulations on Procedure and Administration).
# (c) Late filing.
For additions to the tax in the case of failure to file a return within the prescribed time, see the provisions of § 301.6651-1 of this chapter (Regulations on Procedure and Administration).
[T.D. 8105, 51 FR 40169, Nov. 5, 1986. Redesignated and amended at T.D. 8227, 53 FR 34736, Sept. 8, 1988]
Source: view the official text
In this part (40 sections)
- 31.6011(a)-5 · Monthly returns.
- 31.6011(a)-6 · Final returns.
- 31.6011(a)-7 · Execution of returns.
- 31.6011(a)-8 · Composite return in lieu of specified form.
- 31.6011(a)-9 · Instructions to forms control as to which form is to be…
- 31.6011(a)-10 · Instructions to forms may waive filing requirement in…
- 31.6011(b)-1 · Employers' identification numbers.
- 31.6011(b)-2 · Employees' account numbers.
- 31.6051-1 · Statements for employees.
- 31.6051-2 · Information returns on Form W-3 and Social Security…
- 31.6051-3 · Statements required in case of sick pay paid by third…
- 31.6051-4 · Statement required in case of backup withholding.
- 31.6053-1 · Report of tips by employee to employer.
- 31.6053-2 · Employer statement of uncollected employee tax.
- 31.6053-3 · Reporting by certain large food or beverage establishments…
- 31.6053-4 · Substantiation requirements for tipped employees.
- 31.6060-1 · Reporting requirements for tax return preparers.
- 31.6061-1 · Signing of returns.
- 31.6065(a)-1 · Verification of returns or other documents.
- 31.6071(a)-1 · Time for filing returns and other documents.
- 31.6071(a)-1A · Time for filing returns with respect to the railroad…
- 31.6081(a)-1 · Extensions of time for filing returns and other…
- 31.6091-1 · Place for filing returns.
- 31.6101-1 · Period covered by returns.
- 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 31.6109-1 · Supplying of identifying numbers.
- 31.6109-2 · Tax return preparers furnishing identifying numbers for…
- 31.6151-1 · Time for paying tax.
- 31.6157-1 · Cross reference.
- 31.6161(a)(1)-1 · Extensions of time for paying tax.
- 31.6205-1 · Adjustments of underpayments.
- 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
- 31.6302-0 · Table of contents.
- 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
- 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
- 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
- 31.6302-4 · Deposit rules for withheld income taxes attributable to…
- 31.6302(b)-1 · Method of collection.
- 31.6302(c)-1 · Use of Government depositories in connection with taxes…
- 31.6302(c)-2 · Use of Government depositories in connection with…