Domestic service employment taxes subject to estimated tax provisions
(1) In general
(1)In general#
Solely for purposes of section 6654, domestic service employment taxes imposed with respect to any calendar year shall be treated as a tax imposed by chapter 2 for the taxable year of the employer which begins in such calendar year.
(2)Employers not otherwise required to make estimated payments#
Paragraph (1) shall not apply to any employer for any calendar year if—
(A) no credit for wage withholding is allowed under section 31 to such employer for the taxable year of the employer which begins in such calendar year, and
(B) no addition to tax would (but for this section) be imposed under section 6654 for such taxable year by reason of section 6654(e).
(3)Annualization#
Under regulations prescribed by the Secretary, appropriate adjustments shall be made in the application of section 6654(d)(2) in respect of the amount treated as tax under paragraph (1).