26 C.F.R. § 31.6302-0

Current through September 30, 2024

Section 31.6302-0 - Table of contents

This section lists the table of contents for §§ 31.6302-1 through 31.6302-4 .

§ 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.

(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.

§ 31.6302-2 Federal tax deposit rules for amounts withheld under the Railroad Retirement Tax Act (R.R.T.A.) attributable to payments made after December 31, 1992.

(a) General Rule.

(b) Separate application of deposit rules.

(c) Modification of Monthly rule determination.

(1) General rule.

(2) Exception.

(d) Effective/Applicability date.

§ 31.6302-3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of Section 3406 for payments made after December 31, 1992.

(a) General Rule.

(b) Treatment of backup withholding amounts separately.

(c) Example.

§ 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll taxes.

26 C.F.R. §31.6302-0

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