31.6302-0T—Table of contents (temporary).
This section lists the captions that appear in § 31.6302-1T.
§ 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)(3) [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(a) through (b)(3).
(4) Lookback period.
(i) In general.
(ii) Adjustments and claims for refund.
(c)(1) through (c)(4) [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(c)(1) through (c)(4).
(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 for employers in the Employers' Annual Federal Tax Program (Form 944) during the preceding year.
(d) Examples 1 through 5 [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(d)Examples 1 through 5.
Example 6.Extension of time to deposit for employers who filed Form 944 for the preceding year satisfied.
(e) through (f)(3) [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(e) through (f)(3).
(4) De minimis rule.
(i) De minimis deposit rules for quarterly and annual return periods beginning 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.
(f)(5) Examples 1 and 2 [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(f)(5)Examples 1 and 2.
Example 3. De minimis deposit rule for employers who file Form 944 satisfied.
(g) [Reserved] For further guidance, see § 31.6302-0, the entry for § 31.6302-1(g).
(1) In general.
(g)(2) through (m) [Reserved] For further guidance, see § 31.6302-0, the entries for § 31.6302-1(g)(2) through (m).
(n) Effective/applicability dates.