[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6001-4]

[Page 320]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6001-4  Additional records under Federal Unemployment Tax Act.

    (a) Records of employers. Every employer liable for tax under the 
Federal Unemployment Tax Act for any calendar year shall, with respect 
to each such year, keep such records as are necessary to establish--
    (1) The total amount of remuneration (including any sum withheld 
therefrom as tax or for any other reason) paid to his employees during 
the calendar year for services performed after 1938.
    (2) The amount of such remuneration which constitutes wages subject 
to the tax. See Sec. 31.3306(b)-1 through Sec. 31.3306(b)(8)-1.
    (3) The amount of contributions paid by him into each State 
unemployment fund, with respect to services subject to the law of such 
State, showing separately (i) payments made and neither deducted nor to 
be deducted from the remuneration of his employees, and (ii) payments 
made and deducted or to be deducted from the remuneration of his 
employees.
    (4) The information required to be shown on the prescribed return 
and the extent to which the employer is liable for the tax.
    (5) If the total remuneration paid (paragraph (a)(1) of this 
section) and the amount thereof which is subject to the tax (paragraph 
(a)(2) of this section) are not equal, the reason therefor.
    (6) To the extent material to a determination of tax liability, the 
dates, in each calendar quarter, on which each employee performed 
services not in the course of the employer's trade or business, and the 
amount of cash remuneration paid at any time for such services performed 
within such quarter See Sec. 31.3306(c)(3)-1.

The term ``remuneration,'' as used in this paragraph, includes all 
payments whether in cash or in a medium other than cash, except that the 
term does not include payments in a medium other than cash for services 
not in the course of the employer's trade or business. See Sec. 
31.3306(b)(7)-1.
    (b) Records of persons who are not employers. Any person who employs 
individuals in employment (see Sec. Sec. 31.3306(c)-1 to 31.3306(c)-3, 
inclusive) during any calendar year but who considers that he is not an 
employer subject to the tax (see Sec. 31.3306(a)-1) shall, with respect 
to each such year, be prepared to establish by proper records 
(including, where necessary, records of the number of employees employed 
each day) that he is not an employer subject to the tax.

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 
6642, June 27, 1963]