26 USC 3510 - Coordination of collection of domestic service employment taxes with collection of income taxes

U.S Code last checked for updates: Nov 22, 2024

§ 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

(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

(c)

Domestic service employment taxes

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

(e)

General regulatory authority

(f)

Authority to enter into agreements to collect State unemployment taxes

(1)

In general

(2)

Transfers to State account

(3)

Subtitle F made applicable

(4)

State

(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.)

cite as: 26 USC 3510