31.6302-0—Table of Contents.
This section lists the captions that appear in §§ 31.6302-1 through 31.6302-3.
§ 31.6302-1 Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992.
(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)-(ii) [Reserved]
(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)-(6) [Reserved]
(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) [Reserved] For further guidance, see § 31.6302-0T, the entry for § 31.6302-1T(f)(4)(i).
(ii)-(iii) [Reserved]
(5) Examples.
Example 3. [Reserved]
(g) Agricultural employers—Special rules.
(1) [Reserved] For further guidance, see § 31.6302-0T, the entry for § 31.6302-1T(g)(1).
(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) [Reserved] For further guidance, see § 31.6302-0T, the entry for § 31.6302-1T(n).
(o) Effective/Applicability date.
§ 31.6302-1T Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992 (temporary).
(a) through (b)(4)(ii) [Reserved]
(b)(4)(i) In general.
(ii) Adjustments.
(c)(1) through (c)(4) [Reserved]
(c)(5) Exception to the monthly and semi-weekly deposit rules for employers in the Employers' Annual Federal Tax Program (Form 944).
(c)(6) Extension of time to deposit rule for employers in the Employers' Annual Federal Tax Program (Form 944) during the preceding year.
(d) Examples 1 through 5 [Reserved]
Example 6. Extension of time to deposit rule for employers in the Employers' Annual Federal Tax Program (Form 944) during the preceding year satisfied.
(e) through (f)(4)(ii) [Reserved]
(f)(4)(iii) De minimis deposit rule for employers currently in the Employers' Annual Federal Tax Program (Form 944).
(f)(5) Examples 1 and 2 [Reserved]
Example 3. De minimis deposit rule for employers currently in the Employers' Annual Federal Tax Program (Form 944) satisfied.
(g) through (n) [Reserved]
§ 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.