26 C.F.R. § 31.6011(a)-5 Monthly returns.
Title 26 - Internal Revenue
(a) In general—(1) Requirement. The provisions of this section are applicable in respect of the taxes reportable on Form 941, Form 941PR, Form 941VI, or Form 945 pursuant to §31.6011(a)–1 or §31.6011 (a)–4. An employer (or other person) who is required by §31.6011(a)–1 or §31.6011(a)–4 to make quarterly returns on any such form shall, in lieu of making such quarterly returns, make returns of such taxes in accordance with the provisions of this section if he is so notified in writing by the district director. The district director may so notify any employer (or other person) (i) who, by reason of notification as provided in §301.7512–1 of this chapter (Regulations on Procedure and Administration), is required to comply with the provisions of such §301.7512–1, or (ii) who has failed to (a) make any such return on Form 941, Form 941PR, Form 941VI, or Form 945 (b) pay tax reportable on any such form, or (c) deposit any such tax as required under the provisions of §31.6302(c)–1. Every employer (or other person) notified by the district director shall make a return for the calendar month in which the notice is received and for each calendar month thereafter (whether or not wages are paid in any such month) until he has filed a final return or is required to make quarterly returns pursuant to notification as provided in subparagraph (2) of this paragraph. However, if the notice provided for in this subparagraph is received after the close of the first calendar month of a calendar quarter, the first return under this section shall be made for the period beginning with the first day of such quarter and ending with the last day of the month in which the notice is received. Each return required under this section shall be made on the form prescribed for making the return which would otherwise be required of the employer (or other person) under the provisions of §31.6011 (a)–1 or §31.6011(a)–4, except that, if some other form is furnished by the district director for use in lieu of such prescribed form, the return shall be made on such other form. (2) Termination of requirement. The district director, in his discretion, may notify the employer in writing that he shall discontinue the filing of monthly returns under this section. If the employer is so notified, the last month for which a return shall be made under this section is the last month of the calendar quarter in which such notice of discontinuance is received. Thereafter, the employer shall make quarterly returns in accordance with the provisions of §31.6011(a)–1 or §31.6011(a)–4. (b) Information returns on Form W-3 and Social Security Administration copies of Form W-2. See §31.6051–2 for requirements with respect to information returns on Form W-3 and Social Security Administration copies of Form W-2. (c) Time and place for filing returns. For provisions relating to the time and place for filing returns, see §§31.6071 (a)–1 and 31.6091–1, respectively. [T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7351, 40 FR 17145, Apr. 17, 1975; T.D. 7580, 43 FR 60154, Dec. 26, 1978; T.D. 8637, 60 FR 66133, Dec. 21, 1995; T.D. 9061, 68 FR 34799, June 11, 2003]
Title 26: Internal Revenue
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)
§ 31.6011(a)-5 Monthly returns.
