Title 26 — Internal Revenue CodeRelease 119-73
§3126 Return and Payment by Governmental Employer
Title 26 › Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions › § 3126
Summary
When the employer is a state or local government or one of its agencies, the Social Security tax return and payment can be handled by any officer or employee who controls the payment of wages or is designated for that job.
Full Legal Text
Title 26, §3126
Internal Revenue Code — Source: USLM XML via OLRC
If the employer is a State or political subdivision thereof, or an agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages under section 3101 and the amount of the tax imposed by section 3111 may be made by any officer or employee of such State or political subdivision or such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 3126 was renumbered section 3128 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see section 9002(d) of Pub. L. 99–509, set out as an
Effective Date
of 1986 Amendment note under section 418 of Title 42.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3126
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73