C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)

26 C.F.R. § 31.3111-3

When employer tax attaches

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The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.

Notes of Decisions
Cited in 6 cases, 1976–2001 · leading case: United States v. Cleveland Indians Baseball Co., 532 U.S. 200 (2001).
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United States v. Cleveland Indians Baseball Co., 532 U.S. 200 (2001). · cites it 2× “In their current form, the regulations specify that the employer tax "attaches at the time that the wages are paid by the employer," 26 CFR § 31.3111-3 (2000) (emphasis added), and "is computed by applying to the wages paid by the employer the rate in effect at the time such…”
330 West Hubbard Restaurant Corp., Doing Bus. as Coco Pazzo v. United States, 203 F.3d 990 (7th Cir. 2000). · cites it 2× “See 26 C.F.R. § 31.3111-3 . This principle — that employers are only liable for FICA taxes on the tip income actually reported by their employees — is circumscribed in that once the IRS determines that the employee’s tip income is greater than that reported by the employee and…”
The Bubble Room, Inc. v. United States, 159 F.3d 553 (Fed. Cir. 1999). “” 26 C.F.R. § 31.3111-3 . B. Treatment of Tipped Income With some exceptions, tips received by employees are treated as wages for both the employee and employer’s share of FICA taxes.”
Hoerl & Assocs., P.C., Plaintiff-Appellee/cross-Appellant v. United States of Am., Defendant-Appellant/cross-Appellee, 996 F.2d 226 (10th Cir. 1993). “26 C.F.R. § 31.3111-3 (1992). Liability attaches when wages are actually or constructively paid.”
In re Richardson Dinner Theatre, Inc., 421 F. Supp. 423 (N.D. Tex. 1976). “Moreover, Treasury regulations impose liability for employer’s FICA taxes “at the time when the wages are paid by the employer” 26 C.F.R. § 31.3111-3 . The tax “attaches” at this time.”
Hoerl & Assocs., P.C. v. United States, 785 F. Supp. 1430 (D. Colo. 1992). “26 C.F.R. § 31.3111-3 (1991). Wages are paid by an employer when they are actually or constructively paid.”
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