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Internal Revenue Bulletin:  2013-10 

March 4, 2013 


Table of Contents

REG-102966-10 REG-102966-10

Proposed regulations under section 3504 of the Code clarify the employment tax obligations of a third party (payor) where the third party enters into a service agreement with an employer to pay wages to employees of the employer and takes on other employment tax responsibilities of the employer. Under the proposed regulations, the Service may designate the payor to perform acts required of the employer. Under the proposed regulations, both the employer and the payor are liable for the employer’s employment tax obligations. The proposed regulations also provide exceptions for when a payor will not be designated to perform acts of the employer.

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