§3504 — Title 26 Internal Revenue Code | U.S. Code

Summary

When a fiduciary, agent, or other person controls or pays the wages of someone else's employees, the IRS can designate that person to handle the employer's tax duties, like withholding and filing. The designated agent then faces the same legal rules and penalties as an employer, but the actual employer stays on the hook too.

Title 26, §3504

Internal Revenue Code — Source: USLM XML via OLRC

In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the Secretary, under regulations prescribed by him, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this title and as the Secretary may specify. Except as may be otherwise prescribed by the Secretary, all provisions of law (including penalties) applicable in respect of an employer shall be applicable to a fiduciary, agent, or other person so designated but, except as so provided, the employer for whom such fiduciary, agent, or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in three places. 1958—Pub. L. 85–866 substituted “title” for “subtitle” in first sentence.

Statutory Notes and Related Subsidiaries

Effective Date

of 1958 Amendment Pub. L. 85–866, title I, § 71, Sept. 2, 1958, 72 Stat. 1660, provided that the amendment made by that section is effective with respect to remuneration paid after Dec. 31, 1954.

§3504 Acts to Be Performed by Agents