Internal Revenue Code · 26 U.S.C.
§ 3510. Coordination of collection of domestic service employment taxes with collection of income taxes
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3510
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 22, 1994 by Pub. L. 103–387
- Last amended
- December 19, 2014 by Pub. L. 113–295
- Amendments
- 1 dated changes in the source credit
- Length
- 6 subsections · 633 words · about 3 min to read
- Defines
- 3 terms
- Cross-references
- cites 6; cited by 0 Code sections and 1 other regulation
Solely for purposes of section 6654, domestic service employment taxes imposed with respect to any calendar year shall be treated as a tax imposed by chapter 2 for the taxable year of the employer which begins in such calendar year.
Under regulations prescribed by the Secretary, appropriate adjustments shall be made in the application of section 6654(d)(2) in respect of the amount treated as tax under paragraph (1).
To the extent provided in regulations prescribed by the Secretary, this section shall not apply to any employer for any calendar year if such employer is liable for any tax under this subtitle with respect to remuneration for services other than domestic service in a private home of the employer.
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section. Such regulations may treat domestic service employment taxes as taxes imposed by chapter 1 for purposes of coordinating the assessment and collection of such employment taxes with the assessment and collection of domestic employers’ income taxes.
The Secretary is hereby authorized to enter into an agreement with any State to collect, as the agent of such State, such State’s unemployment taxes imposed on remuneration paid for domestic service in a private home of the employer. Any taxes to be collected by the Secretary pursuant to such an agreement shall be treated as domestic service employment taxes for purposes of this section.
Any amount collected under an agreement referred to in paragraph (1) shall be transferred by the Secretary to the account of the State in the Unemployment Trust Fund.
For purposes of subtitle F, any amount required to be collected under an agreement under paragraph (1) shall be treated as a tax imposed by chapter 23.
For purposes of this subsection, the term “State” has the meaning given such term by section 3306(j)(1).
(Added Pub. L. 103–387, § 2(b)(1), Oct. 22, 1994, 108 Stat. 4073; amended Pub. L. 113–295, div. A, title II, § 221(a)(102), Dec. 19, 2014, 128 Stat. 4052.)
Terms defined here
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Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 6 other sections
- § 6157 Payment of Federal unemployment tax on quarterly or other time period basis
- § 6654 Failure by individual to pay estimated income tax
- § 31 Tax withheld on wages
- § 3402(p) Income tax collected at source
- § 3121(g)(5) Definitions
- § 3306(j)(1) Definitions
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 113–295Parts changed in 2014: (b)(4)
- Added by Pub. L. 103–387
Where it sits in the Code
Nearby sections
- § 3506 Individuals providing companion sitting placement services
- § 3507 Repealed
- § 3508 Treatment of real estate agents and direct sellers
- § 3509 Determination of employer’s liability for certain employment taxes
- § 3510 Coordination of collection of domestic service employment taxes with collection of income taxes
- § 3511 Certified professional employer organizations
- § 3512 Treatment of certain persons as employers with respect to motion picture projects
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 3510, added Pub. L. 98–21, title I, § 123(b)(1), Apr. 20, 1983, 97 Stat. 88, provided a credit for increased social security employee taxes and railroad retirement tier 1 employee taxes imposed during 1984, prior to repeal by Pub. L. 101–508, title XI, § 11801(a)(42), Nov. 5, 1990, 104 Stat. 1388–521.
Amendments
2014—Subsec. (b)(4). Pub. L. 113–295 struck out par. (4). Text read as follows: “In the case of any taxable year beginning before January 1, 1998, no addition to tax shall be made under section 6654 with respect to any underpayment to the extent such underpayment was created or increased by this section.”
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
Effective Date
Pub. L. 103–387, § 2(b)(3), Oct. 22, 1994, 108 Stat. 4074, provided that: “The amendments made by this subsection [enacting this section] shall apply to remuneration paid in calendar years beginning after December 31, 1994.”
Expanded Information to Employers
Pub. L. 103–387, § 2(b)(4), Oct. 22, 1994, 108 Stat. 4074, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall prepare and make available information on the Federal tax obligations of employers with respect to employees performing domestic service in a private home of the employer. Such information shall also include a statement that such employers may have obligations with respect to such employees under State laws relating to unemployment insurance and workers compensation.”