Treasury Regulations (26 C.F.R.)
26 CFR § 31.6302-0
Table of contents.
This section lists the table of contents for §§ 31.6302-1 through 31.6302-4.
(a) Introduction.
(b) Determination of status.
(1) In general.
(2) Monthly depositor.
(i) In General.
(ii) Special rule.
(3) Semi-weekly depositor.
(4) Lookback period.
(i) In general.
(ii) Adjustments and claims for refund.
(c) Deposit rules.
(1) Monthly rule.
(2) Semi-Weekly rule.
(i) In general.
(ii) Semi-weekly period spanning two return periods.
(iii) Special rule for computing days.
(3) Exception—One Day rule.
(4) Deposits required only on business days.
(5) Exception to the monthly and semi-weekly deposit rules for employers in the Employers' Annual Federal Tax Program (Form 944).
(6) Extension of time to deposit for employers in the Employers' Annual Federal Tax Program (Form 944) during the preceding year.
(7) Exception to the monthly and semi-weekly deposit rules for employers making interest-free adjustments.
(d) Examples.
Example 6.
[Reserved]
(e) Employment taxes defined.
(f) Safe harbor/De Minimis rules.
(1) Single deposit safe harbor.
(2) Shortfall defined.
(3) Shortfall make-up date.
(i) Monthly rule.
(ii) Semi-Weekly and One-Day rule.
(4) De minimis rule.
(i) De minimis deposit rules for quarterly and annual return periods beginning on or after January 1, 2001.
(ii) De minimis deposit rule for quarterly return periods beginning on or after January 1, 2010.
(iii) De minimis deposit rule for employers who file Form 944.
(5) Examples.
Example 3.
[Reserved]
(g) Agricultural employers—Special rules.
(1) In general.
(2) Monthly depositor.
(3) Semi-weekly depositor.
(4) Lookback period.
(i) In general.
(ii) Adjustments and Claims for Refund.
(5) Example.
(h) Time and manner of deposit—deposits required to be made by electronic funds transfer.
(1) In general.
(2) Applicability of requirement.
(i) Deposits for return periods beginning before January 1, 2000.
(ii) Deposits for return periods beginning after December 31, 1999, and made before January 1, 2011.
(iii) Deposits made after December 31, 2010.
(iv) Voluntary deposits.
(3) Taxes required to be deposited by electronic funds transfer.
(4) Definitions.
(i) Electronic funds transfer.
(ii) Taxpayer.
(5) Exemptions.
(6) Separation of deposits.
(7) Payment of balance due.
(8) Time deemed deposited.
(9) Time deemed paid.
(i) Time and manner of deposit.
(1) General rules.
(2) Payment of balance due.
(3) Time deemed paid.
(4) Procurement of FTD coupons.
(5) Time deemed deposited.
(6) Time deemed paid.
(j) Voluntary payments by electronic funds transfer.
(k) Special rules.
(1) Notice exception.
(2) Wages paid in nonconvertible foreign currency.
(l) [Reserved]
(m) Cross references.
(1) Failure to deposit penalty.
(2) Saturday, Sunday, or legal holiday.
(n) Effective/applicability dates.
(o) Effective/Applicability date.
(a) General rule.
(b) Separate application of deposit rules.
(c) Modification of Monthly rule determination.
(1) General rule.
(2) Exception.
(d) Effective/Applicability date.
(a) General Rule.
(b) Treatment of backup withholding amounts separately.
(c) Example.
[T.D. 8436, 57 FR 44102, Sept. 24, 1992, as amended by T.D. 9239, 71 FR 14, Jan. 3, 2006; T.D. 9405, 73 FR 37379, July 1, 2008; T.D. 9440, 73 FR 79358, Dec. 29, 2008; T.D. 9507, 75 FR 75901, Dec. 7, 2010; T.D. 9566, 76 FR 77675, Dec. 14, 2011]
Source: view the official text
In this part (40 sections)
- 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 · (a)-1 Verification of returns or other documents.
- 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
- 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the…
- 31.6081(a)-1 · (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 · (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 · (b)-1 Method of collection.
- 31.6302(c)-1 · (c)-1 Use of Government depositories in connection with…
- 31.6302(c)-2 · (c)-2 Use of Government depositories in connection with…
- 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal…
- 31.6302(c)-4 · (c)-4 Cross references.
- 31.6361-1 · Collection and administration of qualified State individual…
- 31.6402(a)-1 · (a)-1 Credits or refunds.
- 31.6402(a)-2 · (a)-2 Credit or refund of tax under Federal Insurance…
- 31.6402(a)-3 · (a)-3 Refund of Federal unemployment tax.
- 31.6404(a)-1 · (a)-1 Abatements.
- 31.6413(a)-1 · (a)-1 Repayment or reimbursement by employer of tax…
- 31.6413(a)-2 · (a)-2 Adjustments of overpayments.
- 31.6413(a)-3 · (a)-3 Repayment by payor of tax erroneously collected…
- 31.6413(b)-1 · (b)-1 Overpayments of certain employment taxes.
- 31.6413(c)-1 · (c)-1 Special refunds.