Source: https://www.law.cornell.edu/uscode/text/26/3510?qt-us_code_tabs=2
Timestamp: 2016-02-14 04:52:45
Document Index: 452590986

Matched Legal Cases: ['§\u202f2', '§\u202f221', '§\u202f123', '§\u202f11801', '§\u202f2', '§\u202f2']

Coordination of collection of domestic service employment taxes with collection of income taxes
any such return for any calendar year shall be filed on or before the 15th day of the fourth month following the close of the employer’s taxable year which begins in such calendar year, and
(b) Domestic service employment taxes subject to estimated tax provisions
(2) Employers not otherwise required to make estimated paymentsParagraph (1) shall not apply to any employer for any calendar year if—
(3) Annualization
(c) Domestic service employment taxesFor purposes of this section, the term “domestic service employment taxes” means—
(d) Exception where employer liable for other employment taxes
(e) General regulatory authority
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section. Such regulations may treat domestic service employment taxes as taxes imposed by chapter 1 for purposes of coordinating the assessment and collection of such employment taxes with the assessment and collection of domestic employers’ income taxes.
(f) Authority to enter into agreements to collect State unemployment taxes
The Secretary is hereby authorized to enter into an agreement with any State to collect, as the agent of such State, such State’s unemployment taxes imposed on remuneration paid for domestic service in a private home of the employer. Any taxes to be collected by the Secretary pursuant to such an agreement shall be treated as domestic service employment taxes for purposes of this section.
(2) Transfers to State account
(3) Subtitle F made applicable
(Added Pub. L. 103–387, § 2(b)(1), Oct. 22, 1994, 108 Stat. 4073; amended Pub. L. 113–295, div. A, title II, § 221(a)(102), Dec. 19, 2014, 128 Stat. 4052.)
A prior section 3510, added Pub. L. 98–21, title I, § 123(b)(1), Apr. 20, 1983, 97 Stat. 88, provided a credit for increased social security employee taxes and railroad retirement tier 1 employee taxes imposed during 1984, prior to repeal by Pub. L. 101–508, title XI, § 11801(a)(42), Nov. 5, 1990, 104 Stat. 1388–521.
2014—Subsec. (b)(4). Pub. L. 113–295 struck out par. (4). Text read as follows: “In the case of any taxable year beginning before January 1, 1998, no addition to tax shall be made under section 6654 with respect to any underpayment to the extent such underpayment was created or increased by this section.”
Pub. L. 103–387, § 2(b)(3), Oct. 22, 1994, 108 Stat. 4074, provided that: “The amendments made by this subsection [enacting this section] shall apply to remuneration paid in calendar years beginning after December 31, 1994.”
Pub. L. 103–387, § 2(b)(4), Oct. 22, 1994, 108 Stat. 4074, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall prepare and make available information on the Federal tax obligations of employers with respect to employees performing domestic service in a private home of the employer. Such information shall also include a statement that such employers may have obligations with respect to such employees under State laws relating to unemployment insurance and workers compensation.”