26 USC 3510 – Coordination of collection of domestic service employment taxes with collection of income taxes
(a) General rule
Except as otherwise provided in this section—
(1) returns with respect to domestic service employment taxes shall be made on a calendar year basis,
(2) 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
(3) no requirement to make deposits (or to pay installments under section 6157) shall apply with respect to such taxes.
(b) Domestic service employment taxes subject to estimated tax provisions
(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).
(c) Domestic service employment taxes
Terms Used In 26 USC 3510
- domestic: when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See 26 USC 7701
- taxable year: means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
For purposes of this section, the term “domestic service employment taxes” means—
(1) any taxes imposed by chapter 21 or 23 on remuneration paid for domestic service in a private home of the employer, and
(2) any amount withheld from such remuneration pursuant to an agreement under section 3402(p).
For purposes of this subsection, the term “domestic service in a private home of the employer” includes domestic service described in section 3121(g)(5).
(d) Exception where employer liable for other employment taxes
To the extent provided in regulations prescribed by the Secretary, this section shall not apply to any employer for any calendar year if such employer is liable for any tax under this subtitle with respect to remuneration for services other than domestic service in a private home of the employer.
(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
(1) In general
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
Any amount collected under an agreement referred to in paragraph (1) shall be transferred by the Secretary to the account of the State in the Unemployment Trust Fund.
(3) Subtitle F made applicable
For purposes of subtitle F, any amount required to be collected under an agreement under paragraph (1) shall be treated as a tax imposed by chapter 23.
(4) State
For purposes of this subsection, the term “State” has the meaning given such term by section 3306(j)(1).