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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6302-2

Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

Official textecfr.govlast amended

# (a) General rule.

Except as otherwise provided in this section, the rules of § 31.6302-1 determine the time and manner of making deposits of employee tax withheld under section 3202 and employer tax imposed under sections 3221 (a) and (b) attributable to payments made after December 31, 1992. Railroad retirement taxes described in section 3221(c) arising during the month must be deposited on or before the first date after the 15th day of the following month on which taxes are otherwise required to be deposited under § 31.6302-1.

# (b) Separate application of deposit rules.

A person who accumulates tax under sections 3202 or 3221 shall not take that tax into account for purposes of determining when taxes described in paragraph (e) of § 31.6302-1 must otherwise be deposited.

# (c)

Modification of Monthly rule determination—(1) General rule. Except as otherwise provided in this section, any person is allowed to use the Monthly rule of § 31.6302-1(c)(1) for an entire calendar year unless the amount of R.R.T.A. taxes required to be deposited under this section during the lookback period was more than $50,000. The lookback period is defined as the calendar year preceding the calendar year just ended. Thus, for purposes of determining if an R.R.T.A. employer qualifies to use the Monthly rule for calendar year 1993, a lookback must be made to calendar year 1991. New employers shall be treated as having employment tax liabilities of zero for any calendar year during which the employer did not exist.

(2) Exception. An employer shall immediately cease to be allowed to use the Monthly rule after any day on which that employer is subject to the One-Day rule set forth in § 31.6302-1(c)(3). Such employer immediately becomes subject to the Semi-Weekly rule of § 31.6302-1(c)(2) for the remainder of the calendar year and the following calendar year.

# (d) Effective/applicability date.

This section applies to deposits and payments made after December 31, 2010.

[T.D. 8436, 57 FR 44105, Sept. 24, 1992, as amended by T.D. 9507, 75 FR 75903, Dec. 7, 2010]

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In this part (40 sections)
  1. 31.6053-3 · Reporting by certain large food or beverage establishments…
  2. 31.6053-4 · Substantiation requirements for tipped employees.
  3. 31.6060-1 · Reporting requirements for tax return preparers.
  4. 31.6061-1 · Signing of returns.
  5. 31.6065(a)-1 · (a)-1 Verification of returns or other documents.
  6. 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
  7. 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the…
  8. 31.6081(a)-1 · (a)-1 Extensions of time for filing returns and other…
  9. 31.6091-1 · Place for filing returns.
  10. 31.6101-1 · Period covered by returns.
  11. 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
  12. 31.6109-1 · Supplying of identifying numbers.
  13. 31.6109-2 · Tax return preparers furnishing identifying numbers for…
  14. 31.6151-1 · Time for paying tax.
  15. 31.6157-1 · Cross reference.
  16. 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
  17. 31.6205-1 · Adjustments of underpayments.
  18. 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
  19. 31.6302-0 · Table of contents.
  20. 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
  21. 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
  22. 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
  23. 31.6302-4 · Deposit rules for withheld income taxes attributable to…
  24. 31.6302(b)-1 · (b)-1 Method of collection.
  25. 31.6302(c)-1 · (c)-1 Use of Government depositories in connection with…
  26. 31.6302(c)-2 · (c)-2 Use of Government depositories in connection with…
  27. 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal…
  28. 31.6302(c)-4 · (c)-4 Cross references.
  29. 31.6361-1 · Collection and administration of qualified State individual…
  30. 31.6402(a)-1 · (a)-1 Credits or refunds.
  31. 31.6402(a)-2 · (a)-2 Credit or refund of tax under Federal Insurance…
  32. 31.6402(a)-3 · (a)-3 Refund of Federal unemployment tax.
  33. 31.6404(a)-1 · (a)-1 Abatements.
  34. 31.6413(a)-1 · (a)-1 Repayment or reimbursement by employer of tax…
  35. 31.6413(a)-2 · (a)-2 Adjustments of overpayments.
  36. 31.6413(a)-3 · (a)-3 Repayment by payor of tax erroneously collected…
  37. 31.6413(b)-1 · (b)-1 Overpayments of certain employment taxes.
  38. 31.6413(c)-1 · (c)-1 Special refunds.
  39. 31.6414-1 · Credit or refund of income tax withheld from wages.
  40. 31.6652(c)-1 · (c)-1 Failure of employee to report tips for purposes of…
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