Treasury Regulations · 26 CFR
§ 31.6011(a)-8. Composite return in lieu of specified form.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6011(a)
Cite as 26 CFR § 31.6011(a)-8
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 16, 1972 by T.D. 7200
- Issued under
- 26 U.S.C. § 6011(a)
- Length
- 147 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 6
The Commissioner may authorize the use, at the option of the employer, of a composite return in lieu of any form specified in this part for use by an employer, subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate. Such composite return shall consist of a form prescribed ty the Commissioner and an attachment or attachments of magnetic tape or other approved media. Notwithstanding any provisions in this part to the contrary, a single form and attachment may comprise the returns of more than one employer. To the extent that the use of a compsoite return has been authorized by the Commissioner, references in this part to a specific form for use by the employer shall be deemed to refer also to a composite return under this section.
[T.D. 7200, 37 FR 16544, Aug. 16, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 6 other regulations
- § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
- § 31.6011(a)-3 Returns under Federal Unemployment Tax Act.
- § 31.6011(a)-4 Returns of income tax withheld.
- § 31.6051-1 Statements for employees.
- § 31.6053-2 Employer statement of uncollected employee tax.
- § 31.6053-3 Reporting by certain large food or beverage establishments with respect to tips.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7200 (37 FR 16544)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
Nearby sections
- § 31.6011(a)-4 Returns of income tax withheld.
- § 31.6011(a)-5 Monthly returns.
- § 31.6011(a)-6 Final returns.
- § 31.6011(a)-7 Execution of returns.
- § 31.6011(a)-8 Composite return in lieu of specified form.
- § 31.6011(a)-9 Instructions to forms control as to which form is to be used.
- § 31.6011(a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.
- § 31.6011(b)-1 Employers' identification numbers.
- § 31.6011(b)-2 Employees' account numbers.