I.R.C. § 3510(a) General Rule —
Except as otherwise provided in this section—
I.R.C. § 3510(a)(1) —
returns with respect to domestic service employment taxes shall be made on a calendar
year basis,
I.R.C. § 3510(a)(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
I.R.C. § 3510(a)(3) —
no requirement to make deposits
(or to pay installments under section 6157)
shall apply with respect to such taxes.
I.R.C. § 3510(b) Domestic Service Employment Taxes Subject To Estimated Tax Provisions
I.R.C. § 3510(b)(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.
I.R.C. § 3510(b)(2) Employers Not Otherwise Required To Make Estimated Payments —
Paragraph (1) shall not apply to any employer for any calendar year if—
I.R.C. § 3510(b)(2)(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
I.R.C. § 3510(b)(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).
I.R.C. § 3510(c) Domestic Service Employment Taxes —
For purposes of this section, the term “domestic service employment taxes”
means—
I.R.C. § 3510(c)(1) —
any taxes imposed by chapter 21 or 23 on remuneration paid for domestic service in
a private home of the employer, and
I.R.C. § 3510(c)(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).
I.R.C. § 3510(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.
I.R.C. § 3510(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.
I.R.C. § 3510(f) Authority To Enter Into Agreements To Collect State Unemployment Taxes
I.R.C. § 3510(f)(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.
I.R.C. § 3510(f)(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.
I.R.C. § 3510(f)(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.
I.R.C. § 3510(f)(4) State —
For purposes of this subsection, the term “State”
has the meaning given such term by section 3306(j)(1).
(Sec. 3510. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(42), Nov. 5, 1990, 104 Stat. 1388-521; Sec. 3510. Added by Oct. 22, 1994, Pub. L. 103-387, Sec. 2(b)(1);
Amended by Pub. L. 113-295, Div. A, title II, Sec. 221(a)(102), Dec. 19, 2014, 128 Stat. 4010.)
BACKGROUND NOTES
AMENDMENTS
2014 - Subsec. (b)(4). Pub. L. 113-295, Div. A, Sec. 221(a)(102), struck par. (4). Before being struck, it read as follows:
“(4) Transitional Rule.—In the case of any taxable year beginning before
January 1, 1998, no addition
to tax shall be made under section 6654 with respect to any underpayment
to the extent such underpayment was created or increased by this
section.”
1994 - Pub. L. 103-387, Sec. 2(b)(1), added new Section 3510 to the Code, effective for remuneration paid in calendar
years beginning after December 31, 1994.
EFFECTIVE DATE OF 2014 AMENDMENT
Amendment by Pub. L. 113-295, Div. A, Sec. 221(a)(102), effective on the date of the enactment of this Act [Enacted:
Dec. 19, 2014].
Section 221(b)(2) of Pub. L. 113-295, Div. A, provided the following Savings Provision:
“(2)
SAVINGS PROVISION.—If—
“(A)
any provision amended or repealed by the amendments made by this section applied to—
“(i)
any transaction occurring before the date of the enactment of this Act [Enacted: Dec.
19, 2014],
“(ii)
any property acquired before such date of enactment, or
“(iii)
any item of income, loss, deduction, or credit taken into account before such date
of enactment, and
“(B)
the treatment of such transaction, property, or item under such provision would (without
regard to the amendments or repeals made by this section)
affect the liability for tax for periods ending after date of enactment, nothing in
the amendments or repeals made by this section shall be construed to affect the treatment
of such transaction, property, or item for purposes of determining liability for tax
for periods ending after such date of enactment.”
PRIOR PROVISIONS
A prior section 3510, which related to the credit for increased social security employee
taxes and railroad retirement tier 1 employee taxes imposed during 1984, was repealed--1990
Rev. Recon. Act, sec. 11801(a)(42)]
Section, added Pub. L. 98-21, title I, Sec. 123(b)(1), Apr. 20, 1983, 97 Stat. 88, provided a credit for increased social security employee taxes and railroad retirement
tier 1 employee taxes imposed during 1984.
SAVINGS PROVISION
For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired,
or items of income, loss, deduction, or credit taken into account prior to Nov. 5,
1990, for purposes of determining liability for tax for periods ending after Nov.
5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 29 of this title.
