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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.

in view

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statutes/26/3510.yaml

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Rules

amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement

Derived

source: 26 USC 3510(c)(2)

- name: amount_withheld_from_domestic_service_remuneration_under_section_3402_p_agreement
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3510(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3510
            excerpt: >-
              any amount withheld from such remuneration pursuant to an agreement under section
              3402(p)
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0,
        amount_withheld_from_remuneration_for_domestic_service_in_private_home_pursuant_to_section_3402_p_agreement)

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6654inferredUS Federal › Statutes › Title 26 › § 6654

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us/statute/26/3510/b/1 — In general · Axiom