Federal Insurance Contributions Act and income tax withheld from wages and from nonpayroll payments. (1) through (2) [Reserved]. For further guidance, see § 31.6071(a)-1(a)(1) and (2).

Information returns—(i) General rule. Each information return in respect of wages as defined in Federal Insurance Contributions Act or of income tax withheld from wages as required under § 31.6051-2 must be filed on or before January 31 of the year following the calendar year for which it is made, except that, if a tax return under § 31.6011(a)-5(a) is filed as a final return for a period ending prior to December 31, the information return must be filed on or before the last day of the first calendar month following the period for which the tax return is filed.

Expedited filing. If an employer who is required to make a return pursuant to § 31.6011(a)-1 or § 31.6011(a)-4 is required to make a final return on Form 941, or a variation thereof, under § 31.6011(a)-6(a)(1) (relating to the final return for Federal Insurance Contributions Act taxes and income tax withholding from wages), the return which is required to be made under § 31.6051-2 must be filed on or before the last day of the first calendar month following the period for which the final return is filed. The requirements set forth in this paragraph (a)(3)(ii) do not apply to employers with respect to employees whose wages are for domestic service in the private home of the employer. See § 31.6011(a)-1(a)(3).

through (f) [Reserved]. For further guidance, see § 31.6071(a)-1(b) through (f).

Applicability date. This section applies to returns filed after July 20, 2017. Section 31.6071(a)-1 (as contained in 26 CFR part 31, revised April 2017) applies to returns filed before July 20, 2017.

Expiration date. The applicability of this section will expire on or before July 17, 2020.