Title 26 — Internal Revenue Code
Chapter 63 — Assessment
§ 6205. Special rules applicable to certain employment taxes
Statutory text
Adjustment of tax
General rule
If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of wages or compensation, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Secretary may by regulations prescribe.
United States as employer
For purposes of this subsection, in the case of remuneration received from the United States or a wholly-owned instrumentality thereof during any calendar year, each head of a Federal agency or instrumentality who makes a return pursuant to section 3122 and each agent, designated by the head of a Federal agency or instrumentality, who makes a return pursuant to such section shall be deemed a separate employer.
Guam or American Samoa as employer
For purposes of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivision of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer.
District of Columbia as employer
For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Mayor of the District of Columbia and each agent designated by him who makes a return pursuant to section 3125 shall be deemed a separate employer.
States and political subdivisions as employer
For purposes of this subsection, in the case of remuneration received from a State or any political subdivision thereof (or any instrumentality of any one or more of the foregoing which is wholly owned thereby) during any calendar year, each head of an agency or instrumentality, and each agent designated by either, who makes a return pursuant to section 3125 shall be deemed a separate employer.
Underpayments
If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid or deducted with respect to any payment of wages or compensation and the underpayment cannot be adjusted under subsection (a) of this section, the amount of the underpayment shall be assessed and collected in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Secretary may by regulations prescribe.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 768 · 68A Stat. 768
Enacted · 26 U.S.C. § 6205
Aug. 16, 1954, ch. 736, 68A Stat. 768
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 768Social Security Amendments of 1960
Pub. L. 86–778 title I § 103(r)(1) · 74 Stat. 924
Added · 26 U.S.C. § 6205(a)(3)
Pub. L. 86–778 added par. (3)
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 86–778 added par. (3).Enacted provision · exact public law section
(1) Section 6205(a) of such Code (relating to adjustment of tax) is amended by adding at the end thereof the following new paragraph: “(3) Guam or american samoa as employer.— For purposes of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivision of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who Ante, p. 939. makes a return pursuant to section 3125 shall be deemed a separate employer.”Social Security Amendments of 1965
Pub. L. 89–97 title III § 317(d) · 79 Stat. 288
Added · 26 U.S.C. § 6205(a)(4)
Pub. L. 89–97 added par. (4)
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 89–97 added par. (4).Enacted provision · exact public law section
(d) Section 6205(a) of such Code (relating to adjustment of tax) 68A Stat. 768; 74 Stat. 940. 26 USC 6205. is amended by adding at the end thereof the following new paragraph: “(4) District of columbia as employer.— For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Commissioners of the District of Columbia and each agent designated by them who makes a return pursuant to section 3125 shall be deemed a separate employer.”Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6205(a)(1)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (a)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 94–455 § 1906(a)(13) · 90 Stat. 1520
Substituted · 26 U.S.C. § 6205(a)(4)
Pub. L. 94–455, § 1906(a)(13), substituted “Mayor of the District of Columbia and each agent designated by him” for “Commissioners of the District of Columbia and each agent designated by them” after “owned thereby, the”
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 94–455, § 1906(a)(13), substituted “Mayor of the District of Columbia and each agent designated by him” for “Commissioners of the District of Columbia and each agent designated by them” after “owned thereby, the”.Enacted provision · exact public law section
(13) Amendment of section 6205.— Section 6205 (a)(4) (relating 26 USC 6205. to District of Columbia as employer) is amended by striking out “Commissioners of the District of Columbia and each agent designated by them” and inserting in lieu thereof “Mayor of the District of Columbia and each agent designated by him”.Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6205(b)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Consolidated Omnibus Budget Reconciliation Act of 1985
Pub. L. 99–272 title XIII § 13205(a)(2)(D) · 100 Stat. 82
Added · 26 U.S.C. § 6205(a)(5)
Pub. L. 99–272 added par. (5)
Source evidence
Code amendment note
Subsec. (a)(5). Pub. L. 99–272 added par. (5).Enacted provision · exact public law section
(D) Subsection (a) of section 6205 (relating to special rules 26 USC 6205. applicable to certain employment taxes) is amended by adding at the end thereof the following new paragraph: “(5) States and political subdivisions as employer.— For purposes of this subsection, in the case of remuneration received from a State or any political subdivision thereof (or any instrumentality of any one or more of the foregoing which is wholly owned thereby) during any calendar year, each head of an agency or instrumentality, and each agent designated by either, who makes a return pursuant to section 3125 shall be 26 USC 3125. deemed a separate employer.“Effective date note
Amendment by Pub. L. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title.
6 of 7 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1960–1986 · 4 rounds
1986
Subsec. (a)(5). Pub. L. 99–272 added par. (5).
1976
Subsec. (a)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (a)(4). Pub. L. 94–455, § 1906(a)(13), substituted “Mayor of the District of Columbia and each agent designated by him” for “Commissioners of the District of Columbia and each agent designated by them” after “owned thereby, the”.
Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1965
Subsec. (a)(4). Pub. L. 89–97 added par. (4).
1960
Subsec. (a)(3). Pub. L. 86–778 added par. (3).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–272 applicable to services performed after , see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after , see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–97 applicable with respect to services performed after quarter ending , and after quarter in which Secretary of the Treasury receives a certification from Commissioners of District of Columbia expressing their desire to have insurance system established by sections 401 et seq. and 1395c et seq. of Title 42, The Public Health and Welfare, extended to officers and employees coming under provisions of such amendments, see section 317(g) of Pub. L. 89–97, set out as a note under section 410 of Title 42.
Effective Date of 1960 Amendment
Amendment by Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, The Public Health and Welfare, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.
Credits
1954–1986 · 5 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 768
- 1960Pub. L. 86–778, title I, § 103(r)(1), , 74 Stat. 940
- 1965Pub. L. 89–97, title III, § 317(d), , 79 Stat. 389
- 1976Pub. L. 94–455, title XIX, § 1906(a)(13), (b)(13)(A), , 90 Stat. 1825, 1834
- 1986Pub. L. 99–272, title XIII, § 13205(a)(2)(D), , 100 Stat. 315.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 86–778, title I, § 103(r)(1), , 74 Stat. 940; Pub. L. 89–97, title III, § 317(d), , 79 Stat. 389; Pub. L. 94–455, title XIX, § 1906(a)(13), (b)(13)(A), , 90 Stat. 1825, 1834; Pub. L. 99–272, title XIII, § 13205(a)(2)(D), , 100 Stat. 315.)