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26 U.S.C. § 6157 — Payment of Federal unemployment tax on quarterly or other time period basis
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Every person who for the calendar year is an employer (as defined in section 3306(a)) shall—
(1) if the person is such an employer for the preceding calendar year (determined by only taking into account wages paid and employment during such preceding calendar year), compute the tax imposed by section 3301 for each of the first 3 calendar quarters in the calendar year on wages paid for services with respect to which the person is such an employer for such preceding calendar year (as so determined), and
(2) if the person is not such an employer for the preceding calendar year with respect to any services (as so determined), compute the tax imposed by section 3301 on wages paid for services with respect to which the person is not such an employer for the preceding calendar year (as so determined)—
(A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer with respect to such services, and
(B) for the third calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year.
The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided in subsection (c), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary.
**(b) Computation of tax** The tax for any calendar quarter or other period referred to in paragraph (1) or (2) of subsection (a) shall be computed by multiplying the amount of wages (as defined in section 3306(b)) paid in such calendar quarter or other period by 0.6 percent. I
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Stable record: federal_law:legal_authorities:record_usc_960fb6d9c4a584bcf98ba7a5
Source file: Laws/federal/codes/united-states-code/title-26/section-6157-payment-of-federal-unemployment-tax-on-quarterly-or-other-time-period-ba--1e05e7aa74.md
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Source location: Title 26, Chapter 62, § 6157; chapter-062-time-and-place-for-paying-tax.md
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**(a) General rule** Every person who for the calendar year is an employer (as defined in section 3306(a)) shall—
(1) if the person is such an employer for the preceding calendar year (determined by only taking into account wages paid and employment during such preceding calendar year), compute the tax imposed by section 3301 for each of the first 3 calendar quarters in the calendar year on wages paid for services with respect to which the person is such an employer for such preceding calendar year (as so determined), and
(2) if the person is not such an employer for the preceding calendar year with respect to any services (as so determined), compute the tax imposed by section 3301 on wages paid for services with respect to which the person is not such an employer for the preceding calendar year (as so determined)—
(A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer with respect to such services, and
(B) for the third calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year.
The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided in subsection (c), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary.
**(b) Computation of tax** The tax for any calendar quarter or other period referred to in paragraph (1) or (2) of subsection (a) shall be computed by multiplying the amount of wages (as defined in section 3306(b)) paid in such calendar quarter or other period by 0.6 percent. In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.8 percent in lieu of 0.6 percent.
**(c) Special rule where accumulated amount does not exceed $100** Nothing in this section shall require the payment of tax with respect to any calendar quarter or other period if the tax under section 3301 for such period, plus any unpaid amounts for prior periods in the calendar year, does not exceed $100.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed on every rail employer for each calendar month an excise tax, with respect to having individuals in his employ, equal to 4 percent of the total rail wages paid by him during such month.
**(b) Tax on employee representatives**
(1) **In general** — There is hereby imposed on the income of each employee representative a tax equal to 4 percent of the rail wages paid to him during the calendar month.
(2) **Determination of wages** — The rail wages of an employee representative for purposes of paragraph (1) shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were a rail employer.
**(c) Termination if loans to railroad unemployment fund repaid** The tax imposed by this section shall not apply to rail wages paid on or after the 1st day of any calendar month if, as of such 1st day, there is—
(1) no balance of transfers made before October 1, 1985, to the railroad unemployment insurance account under section 10(d) of the Railroad Unemployment Insurance Act, and
(2) no unpaid interest on such transfers.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3321
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment** There is hereby established in the Unemployment Trust Fund an employment security administration account.
**(b) Amount credited to Account; transfer of funds; adjustments; repayment of internal revenue refunds**
(1) There is hereby appropriated to the Unemployment Trust Fund for credit to the employment security administration account, out of any moneys in the Treasury not otherwise appropriated, for the fiscal year ending June 30, 1961, and for each fiscal year thereafter, an amount equal to 100 per centum of the tax (including interest, penalties, and additions to the tax) received during the fiscal year under the Federal Unemployment Tax Act [[26 U.S.C. 3301](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301&num=0&edition=prelim) et seq.] and covered into the Treasury.
(2) The amount appropriated by paragraph (1) shall be transferred at least monthly from the general fund of the Treasury to the Unemployment Trust Fund and credited to the employment security administration account. Each such transfer shall be based on estimates made by the Secretary of the Treasury of the amounts received in the Treasury. Proper adjustments shall be made in the amounts subsequently transferred, to the extent prior estimates (including estimates for the fiscal year ending June 30, 1960) were in excess of or were less than the amounts required to be transferred.
(3) The Secretary of the Treasury is directed to pay from time to time from the employment security administration account into the Treasury, as repayments to the account for refunding internal revenue collections, amounts equal to all refunds made after June 30, 1960, of amounts received as tax under the Federal Unemployment Tax Act [[26 U.S.C. 3301](https://uscode.house.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1101
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Employer** For purposes of this chapter—
(1) **In general** — The term “employer” means, with respect to any calendar year, any person who—
(A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) **Agricultural labor** — In the case of agricultural labor, the term “employer” means, with respect to any calendar year, any person who—
(A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 10 individuals in employment in agricultural labor for some portion of the day.
(3) **Domestic service** — In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term “employer” means, with respect to any calendar year, any person who during any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) **Special rule** — A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3306
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Federal law — U.S. Code and appendices · legal_authorities
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3301
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 87–61, title II, § 203(c)(1), June 29, 1961, 75 Stat. 125; amended Pub. L. 91–258, title II, § 206(b), (d)(2), May 21, 1970, 84 Stat. 245, 246; Pub. L. 91–605, title III, § 303(a)(10), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94–280, title III, § 303(a)(10), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–599, title V, § 502(a)(9), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97–248, title II, § 280(c)(2)(C)–(E), Sept. 3, 1982, 96 Stat. 564; Pub. L. 97–424, title V, § 516(a)(6), Jan. 6, 1983, 96 Stat. 2183; Pub. L. 100–17, title V, § 502(d)(2), Apr. 2, 1987, 101 Stat. 257; Pub. L. 101–508, title XI, § 11211(f)(2), Nov. 5, 1990, 104 Stat. 1388–427; Pub. L. 102–240, title VIII, § 8002(c)(2), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(a)(2)(B), June 9, 1998, 112 Stat. 500, related to installment payments of tax on use of highway motor vehicles.
A prior section 6156 was renumbered [section 6157 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6157&num=0&edition=prelim), prior to repeal by Pub. L. 91–53, § 2(a), Aug. 7, 1969, 83 Stat. 91.
#### Effective Date of Repeal
Repeal applicable to taxable periods beginning after Oct. 22, 2004, see section 867(e) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under [section 4481 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4481&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6156
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority of Secretary** The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law. Such authority shall extend to and include the following:
(1) **Taxes shown on return** — The Secretary shall assess all taxes determined by the taxpayer or by the Secretary as to which returns or lists (or payments under section 6225(c)(2)(B)(i)) are made under this title.
(2) **Unpaid taxes payable by stamp**
(A) *Omitted stamps* — Whenever any article upon which a tax is required to be paid by means of a stamp is sold or removed for sale or use by the manufacturer thereof or whenever any transaction or act upon which a tax is required to be paid by means of a stamp occurs without the use of the proper stamp, it shall be the duty of the Secretary, upon such information as he can obtain, to estimate the amount of tax which has been omitted to be paid and to make assessment therefor upon the person or persons the Secretary determines to be liable for such tax.
(B) *Check or money order not duly paid* — In any case in which a check or money order received under authority of section 6311 as payment for stamps is not duly paid, the unpaid amount may be immediately assessed as if it were a tax imposed by this title, due at the time of such receipt, from the person who tendered such check or money order.
(3) **Erroneous income tax prepayment credits** — If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit for income tax withheld
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6201
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Federal law — U.S. Code and appendices · legal_authorities
Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6317
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Early return or advance payment of tax** For purposes of section 6511, any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day. For purposes of section 6511(b)(2) and (c) and section 6512, payment of any portion of the tax made before the last day prescribed for the payment of the tax shall be considered made on such last day. For purposes of this subsection, the last day prescribed for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer and without regard to any election to pay the tax in installments.
**(b) Prepaid income tax** For purposes of section 6511 or 6512—
(1) Any tax actually deducted and withheld at the source during any calendar year under chapter 24 shall, in respect of the recipient of the income, be deemed to have been paid by him on the 15th day of the fourth month following the close of his taxable year with respect to which such tax is allowable as a credit under section 31.
(2) Any amount paid as estimated income tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return under section 6012 for such taxable year (determined without regard to any extension of time for filing such return).
(3) Any tax withheld at the source under chapter 3 or 4 shall, in respect of the recipient of the income, be deemed to have been paid by such recipient on the last day prescribed for filing the return under section 6012 for the taxable year (determined without regard to any extension of time for filing) with respect to which such tax is allowable as a credit under section 1462 or 1474(b). For this purpose, any exemption granted under section 6012 from the requirement of filing a return
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6513
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If any amount of tax imposed by this title (whether required to be shown on a return, or to be paid by stamp or by some other method) is not paid on or before the last date prescribed for payment, interest on such amount at the underpayment rate established under section 6621 shall be paid for the period from such last date to the date paid.
**(b) Last date prescribed for payment** For purposes of this section, the last date prescribed for payment of the tax shall be determined under chapter 62 with the application of the following rules:
(1) **Extensions of time disregarded** — The last date prescribed for payment shall be determined without regard to any extension of time for payment or any installment agreement entered into under section 6159.
(2) **Jeopardy** — The last date prescribed for payment shall be determined without regard to any notice and demand for payment issued, by reason of jeopardy (as provided in chapter 70), prior to the last date otherwise prescribed for such payment.
(3) **Accumulated earnings tax** — In the case of the tax imposed by section 531 for any taxable year, the last date prescribed for payment shall be deemed to be the due date (without regard to extensions) for the return of tax imposed by subtitle A for such taxable year.
(4) **Last date for payment not otherwise prescribed** — In the case of taxes payable by stamp and in all other cases in which the last date for payment is not otherwise prescribed, the last date for payment shall be deemed to be the date the liability for tax arises (and in no event shall be later than the date notice and demand for the tax is made by the Secretary).
**(c) Suspension of interest in certain income, estate, gift, and certain excise tax cases** In the case of a deficiency as
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6601
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Federal law — U.S. Code and appendices · legal_authorities
Page 3498
TITLE 26—INTERNAL REVENUE CODE
[§ 6154
Pub. L. 94–331, § 3(b), 90 Stat. 782; Sept. 3, 1976, Pub. L.
94–396, § 2(a)(2), 90 Stat. 1201; Sept. 17, 1976, Pub. L.
94–414, § 3(b), 90 Stat. 1273; Oct. 4, 1976, Pub. L. 94–455,
title XIX, § 1906(b)(13)(A), 90 Stat. 1834; Aug. 13, 1981,
Pub. L. 97–34, title VII, § 725(c)(3), 95 Stat. 346; Sept. 3,
1982, Pub. L. 97–248, title III, § 328(b)(3), 96 Stat. 618, re-
lated to installment payments of estimated income tax
by individuals.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal applicable with respect to taxable years be-
ginning after Dec. 31, 1984, see section 414(a)(1) of Pub.
L. 98–369, set out as an Effective Date of 1984 Amend-
ment note under section 6654 of this title.
[§ 6154. Repealed. Pub. L. 100–203, title X,
§ 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 760; Feb.
26, 1964, Pub. L. 88–272, title I, § 122(a), 78 Stat. 25; Mar.
15, 1966, Pub. L. 89–368, title I, § 104(a), 80 Stat. 64; June
28, 1968, Pub. L. 90–364, title I, § 103(b), 82 Stat. 260; Dec.
23, 1975, Pub. L. 94–164, § 5(c), 89 Stat. 975; June 30, 1976,
Pub. L. 94–331, § 3(c), 90 Stat. 782; Sept. 3, 1976, Pub. L.
94–396, § 2(a)(3), 90 Stat. 1201; Sept. 17, 1976, Pub. L.
94–414, § 3(c), 90 Stat. 1273; Oct. 4, 1976, Pub. L. 94–455,
title IX, § 901(c)(3), title XIX, § 1906(a)(10), (b)(13)(A), 90
Stat. 1607, 1825, 1834; Nov. 6, 1978, Pub. L. 95–600, title
III, § 301(b)(20)(A), 92 Stat. 2823; Jan. 12, 1983, Pub. L.
97–448, title II, § 201(j)(2), 96 Stat. 2396; Oct. 17, 1986, Pub.
L. 99–499, title V, § 516(b)(4)(A), 100 Stat. 1771; Oct. 22,
1986, Pub. L. 99–514, title VII, § 701(d)(1), title XV,
§ 1542(a), 100 Stat. 2341, 2751; Nov. 10, 1988, Pub. L.
100–
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6157
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