
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6157]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                CHAPTER 62--TIME AND PLACE FOR PAYING TAX
 
           Subchapter A--Place and Due Date for Payment of Tax
 
Sec. 6157. Payment of Federal unemployment tax on quarterly or 
        other time period basis
        

(a) General rule

    Every person who for the calendar year is an employer (as defined in 
section 3306(a)) shall--
        (1) if the person is such an employer for the preceding calendar 
    year (determined by only taking into account wages paid and 
    employment during such preceding calendar year), compute the tax 
    imposed by section 3301 for each of the first 3 calendar quarters in 
    the calendar year on wages paid for services which respect to which 
    the person is such an employer for such preceding calendar year (as 
    so determined), and
        (2) if the person is not such an employer for the preceding 
    calendar year with respect to any services (as so determined), 
    compute the tax imposed by section 3301 on wages paid for services 
    with respect to which the person is not such an employer for the 
    preceding calendar year (as so determined)--
            (A) for the period beginning with the first day of the 
        calendar year and ending with the last day of the calendar 
        quarter (excluding the last calendar quarter) in which such 
        person becomes such an employer with respect to such services, 
        and
            (B) for the third calendar quarter of such year, if the 
        period specified in subparagraph (A) includes only the first two 
        calendar quarters of the calendar year.

    The tax for any calendar quarter or other period shall be computed 
    as provided in subsection (b) and the tax as so computed shall, 
    except as otherwise provided in subsection (c), be paid in such 
    manner and at such time as may be provided in regulations prescribed 
    by the Secretary.

(b) Computation of tax

    The tax for any calendar quarter or other period referred to in 
paragraph (1) or (2) of subsection (a) shall be computed by multiplying 
the amount of wages (as defined in section 3306(b)) paid in such 
calendar quarter or other period by 0.6 percent. In the case of wages 
paid in any calendar quarter or other period during a calendar year to 
which paragraph (1) of section 3301 applies, the amount of such wages 
shall be multiplied by 0.8 percent in lieu of 0.6 percent.

(c) Special rule where accumulated amount does not exceed $100

    Nothing in this section shall require the payment of tax with 
respect to any calendar quarter or other period if the tax under section 
3301 for such period, plus any unpaid amounts for prior periods in the 
calendar year, does not exceed $100.

(Added Pub. L. 91-53, Sec. 2(a), Aug. 7, 1969, 83 Stat. 91; amended Pub. 
L. 91-373, title I, Sec. 101(b)(1), (2), Aug. 10, 1970, 84 Stat. 696; 
Pub. L. 92-329, Sec. 2(b), June 30, 1972, 86 Stat. 398; Pub. L. 94-455, 
title XIX, Sec. 1906(a)(11), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 
1834; Pub. L. 94-566, title I, Sec. 114(b), title II, Sec. 211(e)(3) 
[(c)(3)], Oct. 20, 1976, 90 Stat. 2669, 2677; Pub. L. 97-248, title II, 
Sec. 271(b)(2)(C), (c)(3)(C), Sept. 3, 1982, 96 Stat. 555; Pub. L. 98-
76, title II, Sec. 231(b)(1), Aug. 12, 1983, 97 Stat. 428; Pub. L. 100-
647, title VII, Sec. 7106(c)(1), Nov. 10, 1988, 102 Stat. 3773; Pub. L. 
101-239, title VII, Sec. 7841(d)(12), Dec. 19, 1989, 103 Stat. 2428.)


                            Prior Provisions

    A prior section 6157, act Aug. 16, 1954, ch. 736, 68A Stat. 761, 
Sec. 6156; renumbered Sec. 6157, June 29, 1961, Pub. L. 87-61, title II, 
Sec. 203(c)(1), 75 Stat. 125, made a cross reference provision for 
payment of taxes under provisions of the Tariff Act, prior to repeal by 
Pub. L. 91-53, Sec. 2(a), Aug. 7, 1969, 83 Stat. 91.


                               Amendments

    1989--Subsec. (a). Pub. L. 101-239 substituted ``subsection (c)'' 
for ``subsections (c) and (d)'' in last sentence.
    1988--Subsec. (d). Pub. L. 100-647 struck out subsec. (d) which 
related to quarterly payment of railroad unemployment repayment tax.
    1983--Subsec. (d). Pub. L. 98-76 added subsec. (d).
    1982--Subsec. (b). Pub. L. 97-248, Sec. 271(c)(3)(C), substituted 
``0.6'' for ``0.5'' in two places.
    Pub. L. 97-248, Sec. 271(b)(2)(C), substituted ``0.8'' for ``0.7''.
    1976--Subsec. (a). Pub. L. 94-566, Sec. 114(b), amended subsec. (a) 
generally, changing the general rule covering payment of Federal 
unemployment tax on a quarterly or other time period basis to conform to 
the altered definitions of employment and wages pertaining to domestic 
and agricultural service in section 3306 of this title.
    Pub. L. 94-455, Sec. 1906(a)(11)(B), (b)(13)(A), substituted 
``subsection (c)'' for ``subsections (c) and (d)'' and struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (b). Pub. L. 94-566, Sec. 211(e)(3) [(c)(3)], substituted 
``In the case of wages paid in any calendar quarter or other period 
during a calendar year to which paragraph (1) of section 3301 applies, 
the amount of such wages shall be multiplied by 0.7 percent in lieu of 
0.5 percent'' for ``In the case of wages paid in any calendar quarter or 
other period during 1973, the amount of such wages shall be multiplied 
by 0.58 percent in lieu of 0.5 percent''.
    Subsecs. (c), (d). Pub. L. 94-455, Sec. 1906(a)(11)(A), redesignated 
subsec. (d) as (c). Former subsec. (c), which related to the percentage 
reduction for 1970 and 1971 of the tax computed in subsec. (b), was 
struck out.
    1972--Subsec. (b). Pub. L. 92-329 inserted provisions setting forth 
the computation of tax in the case of wages paid in any calendar quarter 
or other period during 1973.
    1970--Subsec. (a)(1). Pub. L. 91-373, Sec. 101(b)(1), reduced from 4 
to 1 the number of individuals which a person had to employ on each of 
some 20 days during the preceding calendar year and inserted provision 
covering persons who, during any calendar quarter in the preceding 
calendar year, paid wages of $1,500 or more.
    Subsec. (b). Pub. L. 91-373, Sec. 101(b)(2), substituted ``0.5 
percent'' for ``the number of percentage points (including fractional 
points) by which the rate of tax specified in section 3301 exceeds .7 
percent''. be the date on which payment would have been required if such 
remainder had been the tax.


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 applicable to remuneration paid after 
Dec. 31, 1988, see section 7106(d) of Pub. L. 100-647, set out as a note 
under section 3321 of this title.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 98-76 applicable to remuneration paid after 
June 30, 1986, see section 231(d) of Pub. L. 98-76, set out as an 
Effective Date note under section 3321 of this title.


                    Effective Date of 1982 Amendment

    Amendment by section 271(b)(2)(C) of Pub. L. 97-248 applicable to 
remuneration paid after Dec. 31, 1982, see section 271(d)(1) of Pub. L. 
97-248, as amended, set out as a note under section 3301 of this title.
    Amendment by section 271(c)(3)(C) of Pub. L. 97-248 applicable to 
remuneration paid after Dec. 31, 1984, see section 271(d)(2) of Pub. L. 
97-248, as amended, set out as a note under section 3301 of this title.


                    Effective Date of 1976 Amendment

    Amendment by section 114(b) of Pub. L. 94-566 effective with respect 
to remuneration paid after Dec. 31, 1977, for services performed after 
that date, see section 114(c) of Pub. L. 94-566 set out as a note under 
section 3306 of this title.
    Amendment by section 211(e)(3) of Pub. L. 94-566 effective Oct. 20, 
1976, see section 211(d)(3) of Pub. L. 94-566, set out as a note under 
section 1101 of Title 42, The Public Health and Welfare.


                    Effective Date of 1970 Amendment

    Amendment by section 101(b)(1) of Pub. L. 91-373 applicable with 
respect to calendar years beginning after Dec. 31, 1971, see section 
101(c)(1) of Pub. L. 91-373, set out as a note under section 3306 of 
this title.
    Section 101(c)(2) of Pub. L. 91-373 provided that: ``The amendment 
made by subsection (b)(2) [amending this section] shall apply with 
respect to calendar years beginning after December 31, 1969.''


                             Effective Date

    Section 4(a) of Pub. L. 91-53 provided that: ``The amendments made 
by the first two sections of this Act [enacting section 6317 and 
amending this section and sections 3306, 6201, 6513, and 6601 of this 
title] shall apply with respect to calendar years beginning after 
December 31, 1969.''


         Extension of Time for Payment of Additional FUTA Taxes

    Pub. L. 102-244, Sec. 4, Feb. 7, 1992, 106 Stat. 4, provided that:
    ``(a) In General.--Notwithstanding any other provision of law, if a 
qualified taxpayer is required to pay additional taxes for taxable years 
beginning in 1991 with respect to any employment in any State by reason 
of such State being declared a credit reduction State, such taxpayer may 
elect to defer the filing and payment of such additional taxes to a date 
no later than June 30, 1992.
    ``(b) Interest.--Notwithstanding subsection (a), for purposes of 
section 6601(a) of the Internal Revenue Code of 1986, the last date 
prescribed for payment of any additional taxes for which an election is 
made under subsection (a) shall be January 31, 1992.
    ``(c) Definitions.--For purposes of this section--
        ``(1) Qualified taxpayer.--The term `qualified taxpayer' means a 
    taxpayer--
            ``(A) in a State which has been declared a credit reduction 
        State for taxable years beginning in 1991, and
            ``(B) who did not receive notice of such credit reduction 
        before December 1, 1991 from either the State unemployment 
        compensation agency or the Internal Revenue Service.
        ``(2) Credit reduction state.--The term `credit reduction State' 
    means a State with respect to which the Internal Revenue Service has 
    determined that a reduction in credits is applicable for taxable 
    years beginning in 1991 pursuant to the provisions of section 3302 
    of the Internal Revenue Code of 1986.
    ``(d) Time and Manner for Making Election.--An election under this 
section shall be made at such time and in such manner as the Secretary 
of the Treasury shall prescribe.''


   Wages Paid in 1970 Calendar Quarters Ending Before August 10, 1970

    Section 301(b) of Pub. L. 91-373, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``For purposes of 
section 6157 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] 
(relating to payment of Federal unemployment tax on quarterly or other 
time period basis), in computing tax as required by subsections (a)(1) 
and (2) of such section, the percentage contained in subsection (b) of 
such section applicable with respect to wages paid in any calendar 
quarter in 1970 ending before the date of the enactment of this Act 
[Aug. 10, 1970] shall be treated as being 0.4 percent.''

                  Section Referred to in Other Sections

    This section is referred to in sections 3510, 6201, 6317, 6513, 6601 
of this title.
