Regulation

Internal Revenue Service, Treasury

§ 31.6001–2

Subpart G—Administrative Provisions of Special Application to
Employment Taxes (Selected
Provisions of Subtitle F, Internal Revenue Code of 1954)

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§ 31.6001–1

Records in general.

(a) Form of records. The records required by the regulations in this part
shall be kept accurately, but no particular form is required for keeping the
records. Such forms and systems of accounting shall be used as will enable
the district director to ascertain
whether liability for tax is incurred
and, if so, the amount thereof.
(b) Copies of returns, schedules, and
statements. Every person who is required, by the regulations in this part
or by instructions applicable to any
form prescribed thereunder, to keep
any copy of any return, schedule,
statement, or other document, shall
keep such copy as a part of his records.
(c) Records of claimants. Any person
(including an employee) who, pursuant
to the regulations in this part, claims
a refund, credit or abatement, shall
keep a complete and detailed record
with respect to the tax, interest, addition to the tax, additional amount, or
assessable penalty to which the claim
relates. Such record shall include any
records required of the claimant by
paragraph (b) of this section and by
§§ 31.6001–2 to 31.6001–5, inclusive, which
relate to the claim.
(d) Records of employees. While not
mandatory (except in the case of
claims), it is advisable for each employee to keep permanent, accurate
records showing the name and address
of each employer for whom he performs
services as an employee, the dates of
beginning and termination of such
services, the information with respect
to himself which is required by the regulations in this subpart to be kept by
employers, and the statements furnished in accordance with the provisions of § 31.6051–1.
(e) Place and period for keeping
records. (1) All records required by the
regulations in this part shall be kept,
by the person required to keep them, at
one or more convenient and safe locations accessible to internal revenue of-

ficers, and shall at all times be available for inspection by such officers.
(2) Except as otherwise provided in
the following sentence, every person
required by the regulations in this part
to keep records in respect of a tax
(whether or not such person incurs liability for such tax) shall maintain
such records for at least four years
after the due date of such tax for the
return period to which the records relate, or the date such tax is paid,
whichever is the later. The records of
claimants required by paragraph (c) of
this section shall be maintained for a
period of at least four years after the
date the claim is filed.
(f) Cross reference. See §§ 31.6001–2 to
31.6001–5, inclusive, for additional
records required with respect to the
Federal Insurance Contributions Act,
the Railroad Retirement Tax Act, the
Federal Unemployment Tax act, and
the collection of income tax at source
on wages, respectively.
§ 31.6001–2 Additional records under
Federal Insurance Contributions
Act.
(a) In general. (1) Every employer liable for tax under the Federal Insurance
Contributions Act shall keep records of
all remuneration, whether in cash or in
a medium other than cash, paid to his
employees after 1954 for services (other
than agricultural labor which constitutes or is deemed to constitute employment, domestic service in a private
home of the employer, or service not in
the course of the employer’s trade or
business) performed for him after 1936.
Such records shall show with respect to
each employee receiving such remuneration—
(i) The name, address, and account
number of the employee and such additional information with respect to the
employee as is required by paragraph
(c) of § 31.6011(b)–2 when the employee
does not advise the employer what his
account number and name are as
shown on an account number card
issued to the employee by the Social
Security Administration.
(ii) The total amount and date of
each payment of remuneration (including any sum withheld therefrom as tax
or for any other reason) and the period
of services covered by such payment.

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§ 31.6001–2

26 CFR Ch. I (4–1–09 Edition)

(iii) The amount of each such remuneration payment which constitutes
wages subject to tax. See §§ 31.3121(a)–1
to 31.3121(a)(12)–1, inclusive.
(iv) The amount of employee tax, or
any amount equivalent to employee
tax, collected with respect to such payment, and, if collected at a time other
than the time such payment was made,
the date collected. See paragraph (b) of
§ 31.3102–1 for provisions relating to collection of amounts equivalent to employee tax.
(v) If the total remuneration payment (paragraph (a)(1)(ii) of this section) and the amount thereof which is
taxable (paragraph (a)(1)(iii) of this
section) are not equal, the reason
therefor.
(2) Every employer shall keep records
of the details of each adjustment or
settlement of taxes under the Federal
Insurance Contributions Act made pursuant to the regulations in this part.
The employer shall keep as a part of
his records a copy of each statement
furnished pursuant to paragraph (c) of
§ 31.6011(a)–1.
(3) Every employer shall keep records
of all remuneration in the form of tips
received by his employees after 1965 in
the course of their employment and reported to him pursuant to section
6053(a). The employer shall keep as
part of his records employee statements of tips furnished him pursuant
to section 6053(a) (unless the information disclosed by such statements is recorded on another document retained
by the employer pursuant to paragraph
(a)(1) of this section) and copies of employer statements furnished employees
pursuant to section 6053(b).
(b) Agricultural labor, domestic service,
and service not in the course of employer’s
trade or business. (1) Every employer
who pays cash remuneration after 1954
for the performance for him after 1950
of agricultural labor which constitutes
or is deemed to constitute employment, of domestic service in a private
home of the employer not on a farm operated for profit, or of service not in
the course of his trade or business shall
keep records of all such cash remuneration with respect to which he incurs, or
expects to incur, liability for the taxes
imposed by the Federal Insurance Contributions Act, or with respect to

which amounts equivalent to employee
tax are deducted pursuant to section
3102(a). See §§ 31.3101–3, 31.3111–3, and
31.3121(a)–2 for provisions relating, respectively, to the liability for employee tax which is incurred when
wages are received, the liability for
employer tax which is incurred when
wages are paid, and the time when
wages are paid and received. Such
records shall show with respect to each
employee receiving such cash remuneration—
(i) The name of the employee.
(ii) The account number of each employee to whom wages for such services
are paid within the meaning of
§ 31.3121(a)–2, and such additional information as is required by paragraph (c)
of § 31.6011(b)–2 when the employee does
not advise the employer what his account number and name are as shown
on an account number card issued to
the employee by the Social Security
Administration.
(iii) The amount of such cash remuneration paid to the employee (including any sum withheld therefrom as tax
or for any other reason) for agricultural labor which constitutes or is
deemed to constitute employment, for
domestic service in a private home of
the employer not on a farm operated
for profit, or for service not in the
course of the employer’s trade or business; the calendar month in which such
cash remuneration was paid; and the
character of the services for which
such cash remuneration was paid.
When the employer incurs liability for
the taxes imposed by the Federal Insurance Contributions Act with respect
to any such cash remuneration which
he did not previously expect would be
subject to the taxes, the amount of any
such cash remuneration not previously
made a matter of record shall be determined by the employer to the best of
his knowledge and belief.
(iv) The amount of employee tax, or
any amount equivalent to employee
tax, collected with respect to such cash
remuneration and the calendar month
in which collected. See paragraph (b) of
§ 31.3102–1 for provisions relating to collection of amounts equivalent to employee tax.
(v) To the extent material to a determination of tax liability, the number

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Internal Revenue Service, Treasury

§ 31.6001–4

of days during each calendar year after
1956 on which agricultural labor which
constitutes or is deemed to constitute
employment is performed by the employee for cash remuneration computed on a time basis.
(2) Every person to whom a ‘‘crew
leader’’, as that term is defined in section 3121(i), furnishes individuals for
the performance of agricultural labor
after December 31, 1958, shall keep
records of the name; permanent mailing address, or if none, present address;
and identification number, if any, of
such ‘‘crew leader’’.

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[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as
amended by T.D. 7001, 34 FR 1003, Jan. 23,
1969]

§ 31.6001–3 Additional records under
Railroad Retirement Tax Act.
(a) Records of employers. (1) Every employer liable for tax under the Railroad
Retirement Tax Act shall keep records
of all remuneration (whether in money
or in something which may be used in
lieu of money), other than tips, paid to
his employees after 1954 for services
rendered to him (including ‘‘time
lost’’) after 1954. Such records shall
show with respect to each employee—
(i) The name and address of the employee.
(ii) The total amount and date of
each payment of remuneration to the
employee (including any sum withheld
therefrom as tax or for any other reason) and the period of service (including any period of absence from active
service) covered by such payment.
(iii) The amount of such remuneration payment with respect to which the
tax is imposed.
(iv) The amount of employee tax collected with respect to such payment,
and, if collected at a time other than
the time such payment was made, the
date collected.
(v) If the total payment of remuneration (paragraph (a)(1)(ii) of this section) and the amount thereof with respect to which the tax is imposed
(paragraph (a)(1)(iii) of this section)
are not equal, the reason therefor.
(2) The employer shall keep records
of the details of each adjustment or
settlement of taxes under the Railroad
Retirement Tax Act made pursuant to
the regulations in this part.

(b) Records of employee representatives.
Every individual liable for employee
representative tax under the Railroad
Retirement Tax Act shall keep records
of all remuneration (whether in money
or in something which may be used in
lieu of money) paid to him after 1954
for services rendered (including ‘‘time
lost’’) by him as an employee representative after 1954. Such records
shall show—
(1) The name and address of each employee organization employing him.
(2) The total amount and date of each
payment of remuneration for services
rendered as an employee representative
(including any sum withheld therefrom
as tax or for any other reason) and the
period of service (including any period
of absence from active service) covered
by such payment.
(3) The amount of such remuneration
payment with respect to which the employee representative tax is imposed.
(4) If the total payment of remuneration (paragraph (a)(2) of this section)
and the amount thereof with respect to
which the employee representative tax
is imposed (paragraph (a)(3) of this section) are not equal, the reason therefor.
§ 31.6001–4 Additional records under
Federal Unemployment Tax Act.
(a) Records of employers. Every employer liable for tax under the Federal
Unemployment Tax Act for any calendar year shall, with respect to each
such year, keep such records as are
necessary to establish—
(1) The total amount of remuneration
(including any sum withheld therefrom
as tax or for any other reason) paid to
his employees during the calendar year
for services performed after 1938.
(2) The amount of such remuneration
which constitutes wages subject to the
tax.
See
§ 31.3306(b)–1
through
§ 31.3306(b)(8)–1.
(3) The amount of contributions paid
by him into each State unemployment
fund, with respect to services subject
to the law of such State, showing separately (i) payments made and neither
deducted nor to be deducted from the
remuneration of his employees, and (ii)
payments made and deducted or to be
deducted from the remuneration of his
employees.

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§ 31.6001–5

26 CFR Ch. I (4–1–09 Edition)

(4) The information required to be
shown on the prescribed return and the
extent to which the employer is liable
for the tax.
(5) If the total remuneration paid
(paragraph (a)(1) of this section) and
the amount thereof which is subject to
the tax (paragraph (a)(2) of this section) are not equal, the reason therefor.
(6) To the extent material to a determination of tax liability, the dates, in
each calendar quarter, on which each
employee performed services not in the
course of the employer’s trade or business, and the amount of cash remuneration paid at any time for such
services performed within such quarter
See § 31.3306(c)(3)–1.
The term ‘‘remuneration,’’ as used in
this paragraph, includes all payments
whether in cash or in a medium other
than cash, except that the term does
not include payments in a medium
other than cash for services not in the
course of the employer’s trade or business. See § 31.3306(b)(7)–1.
(b) Records of persons who are not employers. Any person who employs individuals
in
employment
(see
§§ 31.3306(c)–1 to 31.3306(c)–3, inclusive)
during any calendar year but who considers that he is not an employer subject to the tax (see § 31.3306(a)–1) shall,
with respect to each such year, be prepared to establish by proper records
(including, where necessary, records of
the number of employees employed
each day) that he is not an employer
subject to the tax.

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[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as
amended by T.D. 6658, 28 FR 6642, June 27,
1963]

§ 31.6001–5 Additional records in connection with collection of income
tax at source on wages.
(a) Every employer required under
section 3402 to deduct and withhold income tax upon the wages of employees
shall keep records of all remuneration
paid to (including tips reported by)
such employees. Such records shall
show with respect to each employee—
(1) The name and address of the employee, and after December 31, 1962, the
account number of the employee.
(2) The total amount and date of each
payment of remuneration (including

any sum withheld therefrom as tax or
for any other reason) and the period of
services covered by such payment.
(3) The amount of such remuneration
payment which constitutes wages subject to withholding.
(4) The amount of tax collected with
respect to such remuneration payment,
and, if collected at a time other than
the time such payment was made, the
date collected.
(5) If the total remuneration payment (paragraph (a)(2) of this section)
and the amount thereof which is taxable (paragraph (a)(3) of this section)
are not equal, the reason therefor.
(6) Copies of any statements furnished by the employee pursuant to
paragraph (b)(12) of § 31.3401(a)–1 (relating to permanent residents of the Virgin Islands).
(7) Copies of any statements furnished by the employee pursuant to
§§ 31.3401(a)(6)–1 and 31.3401(a)(7)–1, relating to nonresident alien individuals.
(8) Copies of any statements furnished by the employee pursuant to
§ 31.3401(a)(8)(A)–1 (relating to residence
or physical presence in a foreign country).
(9) Copies of any statements furnished by the employee pursuant to
§ 31.3401(a)(8)(C)–1 (relating to citizens
resident in Puerto Rico).
(10) The fair market value and date of
each payment of noncash remuneration, made to an employee after August 9, 1955, for services performed as a
retail commission salesman, with respect to which no income tax is withheld by reason of § 31.3402(j)–1.
(11) [Reserved]
(12) In the case of the employer for
whom services are performed, with respect to payments made directly by
him after December 31, 1955, under an
accident or health plan (as defined in
section 105 and the regulations thereunder)—
(i) The beginning and ending dates of
each period of absence from work for
which any such payment was made;
and
(ii) Sufficient information to establish the amount and weekly rate of
each such payment.
(13) The withholding exemption certificates (Forms W–4 and W–4E) filed
with the employer by the employee.

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Internal Revenue Service, Treasury

§ 31.6011(a)–1

(14) The agreement, if any, between
the employer and the employee for the
withholding of additional amounts of
tax pursuant to § 31.3402(i)–1.
(15) To the extent material to a determination of tax liability, the dates,
in each calendar quarter, on which the
employee performed services not in the
course of the employer’s trade or business, and the amount of cash remuneration paid at any time for such
services performed within such quarter. (See § 31.3401(a)(4)–1.)
(16) In the case of tips received by an
employee after 1965 in the course of his
employment, copies of any statements
furnished by the employee pursuant to
section 6053(a) unless the information
disclosed by such statements is recorded on another document retained
by the employer pursuant to the provisions of this paragraph.
(17) Any request of an employee
under section 3402(h)(3) and § 31.3402
(h)(3)–1 to have the amount of tax to be
withheld from his wages computed on
the basis of his cumulative wages, and
any notice of revocation thereof.
The term ‘‘remuneration,’’ as used in
this paragraph, includes all payments
whether in cash or in a medium other
than cash, except that the term does
not include payments in a medium
other than cash for services not in the
course of the employer’s trade or business, and does not include tips received
by an employee in any medium other
than cash or in cash if such tips
amount to less than $20 for any calendar month. See §§ 31.3401(a)(11)–1 and
31.3401(a)(16)–1, respectively.
(b) The employer shall keep records
of the details of each adjustment or
settlement of income tax withheld
under section 3402 made pursuant to
the regulations in this part.

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[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as
amended by T.D. 6606, 27 FR 8516, Aug. 25,
1962; T.D. 6908, 31 FR 16776, Dec. 31, 1966; T.D.
7001, 34 FR 1003, Jan. 23, 1969; T.D. 7048, 35 FR
10292, June 24, 1970; T.D. 7053, 35 FR 11628,
July 21, 1970; T.D. 7888, 48 FR 17588, Apr. 25,
1983]

§ 31.6001–6 Notice by district director
requiring returns, statements, or
the keeping of records.
The district director may require any
person, by notice served upon him, to

make such returns, render such statements, or keep such specific records as
will enable the district director to determine whether or not such person is
liable for any of the taxes to which the
regulations in this part have application.
§ 31.6011–4 Requirement of statement
disclosing participation in certain
transactions by taxpayers.
(a) In general. If a transaction is identified as a listed transaction or a transaction of interest as defined in § 1.6011–4
of this chapter by the Commissioner in
published
guidance
(see
§ 601.601(d)(2)(ii)(b) of this chapter), and
the listed transaction or transaction of
interest involves an employment tax
under chapters 21 through 25 of subtitle
C of the Internal Revenue Code, the
transaction must be disclosed in the
manner stated in such published guidance.
(b) Effective/applicability date. This
section applies to listed transactions
entered into on or after January 1, 2003.
This section applies to transactions of
interest entered into on or after November 2, 2006.
[T.D. 9350, 72 FR 43154, Aug. 3, 2007]

§ 31.6011(a)–1 Returns under Federal
Insurance Contributions Act.
(a) Requirement—(1) [Reserved] For
further
guidance,
see
§ 31.6011(a)–
1T(a)(1).
(2) Employers of agricultural workers.
Every employer who pays wages for agricultural labor with respect to taxes
imposed by the Federal Insurance Contributions Act must make a return for
the first calendar year in which the
employer pays such wages and for each
subsequent calendar year (whether or
not wages are paid) until the employer
has filed a final return in accordance
with § 31.6011(a)–6. Form 943, ‘‘Employer’s Annual Federal Tax Return for Agricultural Employees,’’ is the form prescribed for making the annual return
required by this section, except that, if
the employer’s principal place of business is in Puerto Rico, or if the employer has employees who are subject
to income tax withholding for Puerto
Rico, the return must be made on
Form 943–PR, ‘‘Planilla para la
Declaracio´n ANUAL de la Contribucio´n

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§ 31.6011(a)–1

26 CFR Ch. I (4–1–09 Edition)

Federal del Patrono de Empleados
Agrı´colas.’’ However, Form 943 is the
form prescribed for making such return
in the case of every employer of agricultural workers who is required pursuant to § 31.6011(a)–4 to make a return of
income tax withheld from wages.
(3) Employers of domestic workers.
Schedule H (Form 1040), ‘‘Household
Employment Taxes,’’ is the form prescribed for use by every employer in
making a return as required under
paragraph (a)(1) of this section in respect of wages, as defined in the Federal Insurance Contributions Act, paid
by the employer in any calendar year
for domestic service as defined in section 3510. Schedule H (Form 1040) is
generally filed as an attachment to an
income tax return; however, if the employer does not otherwise have an obligation to file an income tax return,
Schedule H (Form 1040) may be filed as
a separate return. If, however, the employer is required under paragraph
(a)(1) of this section to make a return
on Form 941, ‘‘Employer’s QUARTERLY Federal Tax Return,’’ or under
paragraph (a)(2) of this section to make
a return on Form 943, ‘‘Employer’s Annual Federal Tax Return For Agricultural Employees,’’ or under paragraph
(a)(5) of this section to make a return
on Form 944, ‘‘Employer’s ANNUAL
Federal Tax Return,’’ the employer
may choose instead to report wages
with respect to domestic workers on
such Form 941, Form 943, or Form 944.
If such wages are included on Form 941,
Form 943, or Form 944, the employer
must also include Federal unemployment tax for the employee(s) on Form
940, ‘‘Employer’s Annual Federal Unemployment (FUTA) Tax Return,’’
under the provisions of § 31.6011(a)–3.
(4) Employers in Puerto Rico, the U.S.
Virgin Islands, Guam, American Samoa,
or the Commonwealth of the Northern
Mariana
Islands.
Form
941–PR,
‘‘Planilla para la Declaracio´n Federal
TRIMESTRAL del Patrono,’’ (or Form
944–PR, ‘‘Planilla para la Declaracio´n
Federal ANUAL del Patrono,’’ if the
IRS notified the employer that the
Form 944–PR must be filed in lieu of
Form 941–PR) is the form prescribed for
use in making the return required
under paragraph (a)(1) (or (a)(5)) of this
section in the case of every employer

whose principal place of business is in
Puerto Rico, or if the employer has employees who are subject to income tax
withholding for Puerto Rico. Form 941–
SS, ‘‘Employer’s QUARTERLY Federal
Tax Return (American Samoa, Guam,
the Commonwealth of the Northern
Mariana Islands, and the U.S. Virgin
Islands),’’ (or Form 944–SS, ‘‘Employer’s ANNUAL Federal Tax Return
(American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands),’’ if
the IRS notified the employer that
Form 944–SS must be filed in lieu of
Form 941–SS) is the form prescribed for
use in making the return required
under paragraph (a)(1) (or (a)(5)) of this
section in the case of every employer
whose principal place of business is in
the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of
the Northern Mariana Islands, or if the
employer has employees who are subject to income tax withholding for
these U.S. possessions. However, Form
941 (or Form 944 if the IRS notified the
employer that Form 944 must be filed
in lieu of Form 941) is the form prescribed for making such return in the
case of every such employer who is required pursuant to § 31.6011(a)–4 to
make a return of income tax withheld
from wages.
(5) [Reserved]. For further guidance,
see § 31.6011(a)–1T(a)(5).
(b) When to report wages. Wages with
respect to which taxes are imposed by
the Federal Insurance contributions
Act shall be reported in the return of
such taxes required under this section
or § 31.6011(a)–5 for the return period in
which they are actually paid unless
they were constructively paid in a
prior return period, in which case such
wages shall be reported only in the return for such prior period. However, if
such wages are deemed to be paid in a
later return period, they shall be reported only in the return for such later
period. See § 31.3121(a)–2 relating to the
time when wages are paid or deemed to
be paid.
(c) Adjustments and refunds. For rules
applicable to adjustments and refunds
of employment taxes, see sections 6205,
6402, 6413, and 6414, and the applicable
regulations.

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Internal Revenue Service, Treasury

§ 31.6011(a)–1T

(d) Returns by employees in respect of
tips. If—
(1) An employee, during a calendar
year, is paid wages in the form of tips
which are subject to the tax under section 3101, and
(2) Any portion of the tax under section 3101 in respect of such wages cannot be collected by the employer from
wages (exclusive of tips) of such employee or from funds turned over by
the employee to the employer,
the employee shall make a return for
the calendar year in respect of the employee tax not collected by the employer. Except as otherwise provided in
this subparagraph, the return shall be
made on Form 1040. The form to be
used by residents of the Virgin Islands,
Guam, or American Samoa is Form
1040SS. In the case of a resident of
Puerto Rico who is not required to
make a return of income under section
6012(a), the form to be used is Form
1040SS, except that Form 1040PR shall
be used if it is furnished by the Internal Revenue Service to such resident
for use in lieu of Form 1040SS.
(e) Time and place for filing returns.
For provisions relating to the time and
place for filing returns, see §§ 31.6071
(a)–1 and 31.6091–1, respectively.
(f) Wages paid in nonconvertible foreign
currency. For provisions relating to returns filed by certain employers who
pay wages in nonconvertible foreign
currency, see § 301.6316–7 of this chapter
(Regulations on Procedure and Administration).
(g) [Reserved] For further guidance,
see § 31.6011(a)–1T(g).
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as
amended by T.D. 7001, 34 FR 1004, Jan. 23,
1969; T.D. 7001, 34 FR 1826, Feb. 7, 1969; T.D.
7200, 37 FR 16544, Aug. 16, 1972; T.D. 7351, 40
FR 17144, Apr. 17, 1975; T.D. 7396, 41 FR 1903,
Jan. 13, 1976; T.D. 9239, 71 FR 14, Jan. 3, 2006;
T.D. 9405, 73 FR 37375, July 1, 2008; T.D. 9440,
73 FR 79357, Dec. 29, 2008]

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§ 31.6011(a)–1T Returns under Federal
Insurance Contributions Act (temporary).
(a) Requirement—(1) In general. Except
as otherwise provided in § 31.6011(a)–5,
every employer required to make a return under the Federal Insurance Contributions Act, as in effect prior to
1955, for the calendar quarter ended De-

cember 31, 1954, in respect of wages
other than wages for agricultural
labor, shall make a return for each subsequent calendar quarter (whether or
not wages are paid in such quarter)
until he has filed a final return in accordance with § 31.6011(a)–6. Except as
otherwise provided in § 31.6011(a)–5,
every employer not required to make a
return for the calendar quarter ended
December 31, 1954, shall make a return
for the first calendar quarter thereafter in which he pays wages, other
than wages for agricultural labor, subject to the tax imposed by the Federal
Insurance Contributions Act as in effect after 1954, and shall make a return
for each subsequent calendar quarter
(whether or not wages are paid therein)
until he has filed a final return in accordance with § 31.6011(a)–6. Except as
otherwise provided in § 31.6011(a)–8 and
in § 31.6011(a)–1(a)(3), (a)(4), and (a)(5),
Form 941, ‘‘Employer’s QUARTERLY
Federal Tax Return,’’ is the form prescribed for making the return required
by this subparagraph. Such return
shall not include wages for agricultural
labor required to be reported on any return prescribed by § 31.6011(a)–1(a)(2).
The return shall include wages received
by an employee in the form of tips only
to the extent of the tips reported by
the employee to the employer in a
written statement furnished to the employer pursuant to section 6053(a).
(a)(2) through (a)(4) [Reserved] For
further guidance, see § 31.6011(a)–1(a)(2)
through (a)(4).
(5) Employers in the Employers’ Annual
Federal Tax Program (Form 944)—(i) In
general. Employers notified of their
qualification for the Employers’ Annual Federal Tax Program (Form 944)
are required to file Form 944, ‘‘Employer’s ANNUAL Federal Tax Return,’’ instead of Form 941 to make a
return as required by paragraph (a)(1)
of this section. Upon proper request by
the employer, the Internal Revenue
Service (IRS) will notify employers in
writing of their qualification for the
Employers’ Annual Federal Tax Program (Form 944). Qualified employers
are those with an estimated annual
employment tax liability (that is, social security, Medicare, and withheld
Federal income taxes) of $1,000 or less
for the entire calendar year, except

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§ 31.6011(a)–2

26 CFR Ch. I (4–1–09 Edition)

employers required under § 31.6011(a)–
1(a)(2) to make a return on Form 943,
‘‘Employer’s Annual Federal Tax Return For Agricultural Employees,’’ or
§ 31.6011(a)–1(a)(3) to make a return on
Schedule H (Form 1040), ‘‘Household
Employment Taxes.’’ The IRS may increase the amount of the estimated annual employment tax liability that
qualifies employers to file Form 944
through a revenue procedure, notice, or
other IRS guidance published in the Internal Revenue Bulletin. The IRS will
notify employers when they no longer
qualify for the Employers’ Annual Federal Tax Program (Form 944) and must
file Forms 941 instead.
(ii) Requests to participate and eligibility to opt out of the Employers’ Annual
Federal Tax Program (Form 944). The
IRS will establish procedures in a revenue procedure, notice, or other guidance published in the Internal Revenue
Bulletin for employers to follow to request to receive notification to participate in the Employers’ Annual Federal
Tax Program (Form 944) and to be removed from the Employers’ Annual
Federal Tax Program (Form 944) after
becoming a participant in order to file
Forms 941 instead.
(b) through (f) [Reserved] For further
guidance, see § 31.6011(a)–1(b) through
(f).
(g) Effective/applicability dates—(1) In
general. Paragraphs (a)(1) and (a)(5) of
this section apply to taxable years beginning on or after December 30, 2008.
The rules of paragraph (a)(1) of this
section that apply to taxable years beginning before December 30, 2008, are
contained in § 31.6011(a)–1. The rules of
paragraph (a)(5) of this section that
apply to taxable years beginning before
December 30, 2008, are contained in
§ 31.6011(a)–1T in effect prior to December 30, 2008.
(2) Expiration date. The applicability
of this section will expire on or before
December 23, 2011.

cprice-sewell on PROD1PC67 with CFR

[T.D. 9440, 73 FR 79357, Dec. 29, 2009]

§ 31.6011(a)–2 Returns under Railroad
Retirement Tax Act.
(a) Requirement—(1) Employers. Every
employer shall make a return for the
first return period after 1954 within
which compensation taxable under the
Railroad Retirement Tax Act is paid to

his employee or employees for services
rendered after 1954, and for each subsequent return period (whether or not
taxable compensation is paid therein)
until he has filed a final return in accordance with § 31.6011(a)–6. For calendar years after 1975, the return period shall be the calendar year; for calendar years prior to 1976, the return period shall be the calendar quarter.
Form CT–1 is the form prescribed for
making the return required under this
paragraph. One original and a duplicate
of each return on Form CT–1 shall be
filed with the director of the service
center.
(2) Employee representatives. Every
employee representative shall make a
return for the first calendar quarter
after 1954 within which he is paid taxable compensation for services rendered after 1954 as an employee representative, and for each subsequent
calendar quarter (whether or not he is
paid taxable compensation therein)
until he has filed a final return in accordance with § 31.6011(a)–6. Form CT–2
is the form prescribed for making the
return required under this subparagraph. One original and a duplicate of
each return on Form CT–2 shall be filed
with the director of the service center.
(b) When to report compensation—(1) In
general. Except as otherwise provided
in subparagraph (2) of this paragraph,
compensation taxable under the Railroad Retirement Tax Act shall be reported in the return required under
this section for the period in which it
is deemed, under paragraph (d) of
§ 31.3231(e)–1 to be paid, unless under
such section the compensation may be
deemed to be paid in more than one return period, in which case it shall be
reported only in the return for the first
return period in which it is deemed to
be paid.
(2) Pre-1976 returns of employers required by State law to pay compensation
on weekly basis—(i) In general. If any
employer is required by the laws of any
State to pay compensation weekly in
any calendar year prior to 1976, the return of tax with respect to such compensation may, at the election of such
employer, cover all payroll weeks
which, or the major part of which, fall
within the period for which a return of
tax is required by paragraph (a)(1) of

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cprice-sewell on PROD1PC67 with CFR

Internal Revenue Service, Treasury

§ 31.6011(a)–3A

this section. This provision shall not
apply, however, to any payroll week
which falls in two calendar years. Any
employer who elects to file a return as
provided in this subparagraph shall notify the district director in writing of
such election and shall include therein
a statement setting forth the facts
which entitle him to make the election. Such notice shall be in duplicate
and shall be attached to the original
and duplicate of the return for the first
period to which such election applies.
Any election so made shall be binding
upon the employer with respect to all
returns subsequently made by him
until the director of the service center
authorizes or directs the employer to
make a return on a different basis. For
the purpose of determining the time
when compensation is deemed to be
paid in accordance with paragraph (d)
of § 31.3231(e)–1 and of determining the
due date of a return in accordance with
paragraph (b) of § 31.6071(a)–1, the calendar month following the period covered by the return of an employer making such election is the same calendar
month which would be determinative
for such purposes if the employer had
not made the election.
(ii) Prior elections. An election made
by an employer, pursuant to the provisions of 26 CFR (1939) 410.501(b) (Regulations 100) or of 26 CFR (1939) 411.601
(b) (Regulations 114), which is in force
and effect at the time the employer
makes his first return under this section shall satisfy the requirements of
paragraph (b)(2)(i) of this section with
respect to the making of an election
and shall be binding upon the employer
with respect to all returns made by
him under this section until the director of the service center authorizes or
directs the employer to make a return
on a different basis.
(iii) Example. Employer X is required
by State law to pay his employees
within 6 days after the compensation is
earned. In compliance with the State
law, employer X, for services rendered
to him for the payroll week of June 27
to July 2, 1955, pays his employees on
the last-named date. June 1955 is the
last month of a period for which a return of tax is required by paragraph
(a)(1) of this section. Employer X may
elect to include in the return required

by paragraph (a)(1) of this section for
the period April 1 to June 30, 1955, the
compensation paid to his employees for
the payroll week of June 27 to July 2,
1955, inclusive, although the compensation for July 1 and 2 falls within another period for which a return is required by paragraph (a)(1) of this section. If, in this example, the payroll
week ended on July 5, 1955, the compensation paid for the payroll week of
June 29 to July 5 would be included in
the return period in which July falls
although the compensation earned for
June 29 and 30 fell in a prior return period under the general rule.
(c) Time and place for filing returns.
For provisions relating to the time and
place for filing returns, see §§ 31.6071
(a)–1 and 31.6091–1, respectively.
[T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR
14021, Dec. 31, 1960, as amended by T.D. 7396,
41 FR 1903, Jan. 13, 1976]

§ 31.6011(a)–3 Returns under Federal
Unemployment Tax Act.
(a) Requirement. Every person shall
make a return of tax under the Federal
Unemployment Tax Act for each calendar year with respect to which he is
an employer as defined in § 31.3306(a)–1.
Except as otherwise provided in
§ 31.6011 (a)–8, Form 940 is the form prescribed for use in making the return.
(b) When to report wages. Wages taxable under the Federal Unemployment
Tax Act shall be reported in the return
required under this section for the return period in which they are actually
paid unless they were constructively
paid in a prior return period, in which
case such wages shall be reported only
in the return for such prior period.
(c) Time and place for filing returns.
For provisons relating to the time and
place for filing returns, see §§ 31.6071
(a)–1 and 31.6091–1, respectively.
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as
amended by T.D. 7200, 37 FR 16544, Aug. 16,
1972]

§ 31.6011(a)–3A Returns of the railroad
unemployment repayment tax.
(a) Requirement—(1) Employers. Every
rail employer (as defined in section
3323(a) and section 1 of the Railroad
Unemployment Insurance Act) shall
make a return of the tax imposed by
section 3321(a) (relating to the railroad

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