United States Government Publishing Office
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2013-12-12
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Section 3504 Agent Employment Tax Liability
Rules and Regulations
D09002ee1bdc8a235
D09002ee1bdc8a296
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains final regulations relating to agents authorized by the Secretary under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care service recipients. The final regulations affect employers and their designated agents who pay wages for home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final regulations also modify the existing regulations under section 3504 to be consistent with the organizational structure of the Internal Revenue Service (IRS), and to update the citation to the Internal Revenue Code of 1986.
78 FR 75471
https://www.govinfo.gov/app/details/FR-2013-12-12/2013-29664
2013-29664
fr12de13-7
RIN 1545-BI21
4830-01-P
TD 9649
https://www.govinfo.gov/app/details/FR-2013-12-12/2013-29664
https://www.govinfo.gov/content/pkg/FR-2013-12-12/html/2013-29664.htm
https://www.govinfo.gov/content/pkg/FR-2013-12-12/pdf/2013-29664.pdf
Employment Taxes
Income Taxes
Penalties
Pensions
Reporting and Recordkeeping Requirements
Railroad Retirement
Social Security
Unemployment Compensation
5 p.
75471
75475
78 FR 75471
Code of Federal Regulations
Title 26 Part 31
26 CFR Part 31
Regulation Identification Number 1545-BI21
RIN 1545-BI21
Section 3504 Agent Employment Tax Liability; Federal Register Vol. 78, Issue
RULE
2013-29664
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2013-12-12
TD 9649
4830-01-P
2013-29664
Final regulations.
This document contains final regulations relating to agents authorized by the Secretary under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care service recipients. The final regulations affect employers and their designated agents who pay wages for home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final regulations also modify the existing regulations under section 3504 to be consistent with the organizational structure of the Internal Revenue Service (IRS), and to update the citation to the Internal Revenue Code of 1986.
Effective Date: These regulations are effective on December 12, 2013.
Michelle R. Weigelt at (202) 622-0047 (not a toll-free number).
Employment Taxes
Income Taxes
Penalties
Pensions
Reporting and Recordkeeping Requirements
Railroad Retirement
Social Security
Unemployment Compensation
Section 3504 Agent Employment Tax Liability
,
Federal Register
Vol. 78, no. 239
Office of the Federal Register, National Archives and Records Administration
2013-12-12
continuing
daily
deposited
born digital
455 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2013-12-12
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0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr12de13
https://www.govinfo.gov/app/details/FR-2013-12-12
https://www.govinfo.gov/content/pkg/FR-2013-12-12/pdf/FR-2013-12-12.pdf
https://www.govinfo.gov/content/pkg/FR-2013-12-12/xml/FR-2013-12-12.xml
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DGPO
2013-12-12
2023-04-29
FR-2013-12-12
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FR
FR-2013-12-12
78
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