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us/regulation/26/31/subpart-B — Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) · Axiom
Axiom
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US Federal
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Regulations
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Title 26
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Part 31
Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
84 sections
3101-1
Measure of employee tax
3101-2
Rates and computation of employee tax
3101-3
When employee tax attaches
3102-1
Collection of, and liability for, employee tax; in general
3102-2
Manner and time of payment of employee tax
3102-3
Collection of, and liability for, employee tax on tips
3102-4
Special rules regarding Additional Medicare Tax
3111-1
Measure of employer tax
3111-2
Rates and computation of employer tax
3111-3
When employer tax attaches
3111-4
Liability for employer tax
3111-5
Manner and time of payment of employer tax
3111-6
Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act
3112-1
Instrumentalities of the United States specifically exempted from the employer tax
3121-a-1
Wages
3121-a-1-1
Annual wage limitation
3121-a-1T
Question and answer relating to the definition of wages in section 3121(a) (Temporary)
3121-a-2
Wages; when paid and received
3121-a-2-1
Payments on account of sickness or accident disability, medical or hospitalization expenses, or death
3121-a-3
Reimbursement and other expense allowance amounts
3121-a-3-1
Retirement payments
3121-a-4-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses
3121-a-5-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
3121-a-5-2
Payments under or to an annuity contract described in section 403(b)
3121-a-6-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law
3121-a-7-1
Payments for services not in the course of employer's trade or business or for domestic service
3121-a-8-1
Payments for agricultural labor
3121-a-10-1
Payments to certain home workers
3121-a-11-1
Moving expenses
3121-a-12-1
Tips
3121-a-13-1
Payments under certain employers' plans after retirement, disability, or death
3121-a-14-1
Payments by employer to survivor or estate of former employee
3121-a-15-1
Payments by employer to disabled former employee
3121-a-18-1
Payments or benefits under a qualified educational assistance program
3121-b-1
Employment; services to which the regulations in this subpart apply
3121-b-1-1
Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products
3121-b-2
Employment; services performed before 1955
3121-b-2-1
Domestic service performed by students for certain college organizations
3121-b-3
Employment; services performed after 1954
3121-b-3-1
Family employment
3121-b-4
Employment; excepted services in general
3121-b-4-1
Services performed on or in connection with a non-American vessel or aircraft
3121-b-5-1
Services in employ of an instrumentality of the United States specifically exempted from the employer tax
3121-b-6-1
Services in employ of United States or instrumentality thereof
3121-b-7-1
Services in employ of States or their political subdivisions or instrumentalities
3121-b-7-2
Service by employees who are not members of a public retirement system
3121-b-8-1
Services performed by a minister of a church or a member of a religious order
3121-b-9-1
Railroad industry; services performed by an employee or an employee representative as defined in section 3231
3121-b-10-1
Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax
3121-b-10-2
Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university
3121-b-11-1
Services in the employ of a foreign government
3121-b-12-1
Services in employ of wholly owned instrumentality of foreign government
3121-b-13-1
Services of student nurse or hospital intern
3121-b-14-1
Services in delivery or distribution of newspapers, shopping news, or magazines
3121-b-15-1
Services in employ of international organization
3121-b-16-1
Services performed under share-farming arrangement
3121-b-17-1
Services in employ of Communist organization
3121-b-18-1
Services performed by a resident of the Republic of the Philippines while temporarily in Guam
3121-b-19-1
Services of certain nonresident aliens
3121-b-20-1
Service performed on a boat engaged in catching fish
3121-c-1
Included and excluded services
3121-d-1
Who are employees
3121-d-2
Who are employers
3121-e-1
State, United States, and citizen
3121-f-1
American vessel and aircraft
3121-g-1
Agricultural labor
3121-h-1
American employer
3121-i-1
Computation to nearest dollar of cash remuneration for domestic service
3121-i-2
Computation of remuneration for service performed by an individual as a member of a uniformed service
3121-i-3
Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act
3121-i-4
Computation of remuneration for service performed by certain members of religious orders
3121-j-1
Covered transportation service
3121-l-1
Agreements entered into by domestic corporations with respect to foreign subsidiaries
3121-o-1
Crew leader
3121-q-1
Tips included for employee taxes
3121-r-1
Election of coverage by religious orders
3121-s-1
Concurrent employment by related corporations with common paymaster
3121-v-2-1
Treatment of amounts deferred under certain nonqualified deferred compensation plans
3121-v-2-2
Effective dates and transition rules
3123-1
Deductions by an employer from remuneration of an employee
3127-1
Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs
3131-1
Recapture of credits
3132-1
Recapture of credits
3134-1
Recapture of credits
