{"identifier":"/us/usc/t26/s3510","title":26,"num":"\u00a7\u202f3510.","heading":"Coordination of collection of domestic service employment taxes with collection of income taxes","text":"\u00a7\u202f3510.\nCoordination of collection of domestic service employment taxes with collection of income taxes\n(a)\nGeneral rule\nExcept as otherwise provided in this section\u2014\n(1) returns with respect to domestic service employment taxes shall be made on a calendar year basis,\n(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\u2019s taxable year which begins in such calendar year, and\n(3) no requirement to make deposits (or to pay installments under section 6157) shall apply with respect to such taxes.\n(b)\nDomestic service employment taxes subject to estimated tax provisions\n(1)\nIn general\nSolely 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.\n(2)\nEmployers not otherwise required to make estimated payments\nParagraph (1) shall not apply to any employer for any calendar year if\u2014\n(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\n(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).\n(3)\nAnnualization\nUnder 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).\n(c)\nDomestic service employment taxes\nFor purposes of this section, the term \u201cdomestic service employment taxes\u201d means\u2014\n(1) any taxes imposed by chapter 21 or 23 on remuneration paid for domestic service in a private home of the employer, and\n(2) any amount withheld from such remuneration pursuant to an agreement under section 3402(p).\nFor purposes of this subsection, the term \u201cdomestic service in a private home of the employer\u201d includes domestic service described in section 3121(g)(5).\n(d)\nException where employer liable for other employment taxes\nTo 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.\n(e)\nGeneral regulatory authority\nThe 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\u2019 income taxes.\n(f)\nAuthority to enter into agreements to collect State unemployment taxes\n(1)\nIn general\nThe Secretary is hereby authorized to enter into an agreement with any State to collect, as the agent of such State, such State\u2019s 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.\n(2)\nTransfers to State account\nAny 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.\n(3)\nSubtitle F made applicable\nFor 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.\n(4)\nState\nFor purposes of this subsection, the term \u201cState\u201d has the meaning given such term by section 3306(j)(1).","url":"https://projectusc.org/usc/t26/s3510.html","content":[{"t":"sec","id":"/us/usc/t26/s3510","children":[{"t":"num","text":"\u00a7\u202f3510."},{"t":"heading","text":"Coordination of collection of domestic service employment taxes with collection of income taxes"},{"t":"subsec","id":"/us/usc/t26/s3510/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"General rule"},{"t":"chapeau","text":"Except as otherwise provided in this section\u2014"},{"t":"para","id":"/us/usc/t26/s3510/a/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" returns with respect to domestic service employment taxes shall be made on a calendar year basis,","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s3510/a/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" 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\u2019s taxable year which begins in such calendar year, and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s3510/a/3","children":[{"t":"num","text":"(3)"},{"t":"content","text":" no requirement to make deposits (or to pay installments under section 6157) shall apply with respect to such taxes.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s3510/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Domestic service employment taxes subject to estimated tax provisions"},{"t":"para","id":"/us/usc/t26/s3510/b/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s3510/b/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Employers not otherwise required to make estimated payments"},{"t":"chapeau","text":"Paragraph (1) shall not apply to any employer for any calendar year if\u2014"},{"t":"subpara","id":"/us/usc/t26/s3510/b/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" 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","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s3510/b/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" no addition to tax would (but for this section) be imposed under section 6654 for such taxable year by reason of section 6654(e).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s3510/b/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Annualization"},{"t":"content","children":[{"t":"p","text":"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).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s3510/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Domestic service employment taxes"},{"t":"chapeau","text":"For purposes of this section, the term \u201cdomestic service employment taxes\u201d means\u2014"},{"t":"para","id":"/us/usc/t26/s3510/c/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" any taxes imposed by chapter 21 or 23 on remuneration paid for domestic service in a private home of the employer, and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s3510/c/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" any amount withheld from such remuneration pursuant to an agreement under section 3402(p).","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"For purposes of this subsection, the term \u201cdomestic service in a private home of the employer\u201d includes domestic service described in section 3121(g)(5).","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s3510/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Exception where employer liable for other employment taxes"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s3510/e","children":[{"t":"num","text":"(e)"},{"t":"heading","text":"General regulatory authority"},{"t":"content","children":[{"t":"p","text":"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\u2019 income taxes.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s3510/f","children":[{"t":"num","text":"(f)"},{"t":"heading","text":"Authority to enter into agreements to collect State unemployment taxes"},{"t":"para","id":"/us/usc/t26/s3510/f/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"The Secretary is hereby authorized to enter into an agreement with any State to collect, as the agent of such State, such State\u2019s 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s3510/f/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Transfers to State account"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s3510/f/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Subtitle F made applicable"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s3510/f/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"State"},{"t":"content","children":[{"t":"p","text":"For purposes of this subsection, the term \u201cState\u201d has the meaning given such term by section 3306(j)(1).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}