Subtitle C – Employment Taxes
E93813
Subtitle C – Employment Taxes is the portion of the U.S. Internal Revenue Code that governs federal employment-related taxes, including Social Security, Medicare, and federal income tax withholding obligations.
Statements (40)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law
→
subtitle of the Internal Revenue Code → |
| appliesTo |
employees
→
employers → withholding agents → |
| contains |
Federal Insurance Contributions Act provisions
→
Federal Unemployment Tax Act provisions → collection of income tax at source on wages provisions → |
| country |
United States
→
|
| defines |
employee for employment tax purposes
→
employer for employment tax purposes → employment for employment tax purposes → wages for employment tax purposes → |
| enforcedBy |
Internal Revenue Service
→
|
| governs |
Medicare employment taxes
→
Social Security employment taxes → federal employment taxes → federal income tax withholding on wages → |
| jurisdiction |
United States
→
|
| language |
English
→
|
| legalBasisFor |
employee payroll tax withholding
→
employer payroll tax obligations → |
| objective |
funding of Medicare programs
→
funding of Social Security programs → funding of federal unemployment compensation system → |
| partOf |
Internal Revenue Code
→
|
| regulates |
assessment of employment taxes
→
collection of employment taxes → deposit of employment taxes → reporting of employment taxes → withholding of FICA taxes → withholding of income tax from wages → |
| relatedTo |
Subtitle A – Income Taxes
→
Subtitle F – Procedure and Administration → |
| sourceOf |
penalties for failure to deposit employment taxes
→
penalties for failure to file employment tax returns → penalties for failure to withhold employment taxes → |
| usedBy |
employers for compliance with payroll tax rules
→
payroll departments → tax practitioners → |
Referenced by (1)
| Subject (surface form when different) | Predicate |
|---|---|
|
Title 26 of the United States Code
→
|
contains |