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Title 26, Internal Revenue CodeRelease 119-110

§6205 Special Rules Applicable to Certain Employment Taxes

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General › § 6205

Last updated Sep 22, 2026|Official source

Summary

Fix incorrect payroll taxes when too little is paid or withheld. If the taxes required by sections 3101, 3111, 3201, 3221, or 3402 are underpaid or underwithheld on wages, the tax and the amount to be deducted must be corrected, without interest, in the way and at the times the Secretary orders by rules. For pay from the United States, each head of a federal agency or instrumentality (or an agent they name) who files under section 3122 is treated as a separate employer for these fixes. For pay from Guam or American Samoa, the Governor (or an agent who files under section 3125) is treated as a separate employer. For pay from the District of Columbia, the Mayor (or a designated agent who files under section 3125) is treated as a separate employer. For pay from a State or its political subdivisions, each head of an agency or instrumentality (or a designated agent who files under section 3125) is treated as a separate employer during any calendar year. If an underpayment cannot be fixed under the correction rules above, the unpaid amount will be assessed and collected in the manner and at the times the Secretary’s rules provide, subject to the usual statute of limitations.

Full Legal Text

Title 26, §6205

Internal Revenue Code, Source: USLM XML via OLRC

(a)Adjustment of tax
(1)General rule
If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of wages or compensation, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Secretary may by regulations prescribe.
(2)United States as employer
For purposes of this subsection, in the case of remuneration received from the United States or a wholly-owned instrumentality thereof during any calendar year, each head of a Federal agency or instrumentality who makes a return pursuant to section 3122 and each agent, designated by the head of a Federal agency or instrumentality, who makes a return pursuant to such section shall be deemed a separate employer.
(3)Guam or American Samoa as employer
For purposes of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivision of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer.
(4)District of Columbia as employer
For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Mayor of the District of Columbia and each agent designated by him who makes a return pursuant to section 3125 shall be deemed a separate employer.
(5)States and political subdivisions as employer
For purposes of this subsection, in the case of remuneration received from a State or any political subdivision thereof (or any instrumentality of any one or more of the foregoing which is wholly owned thereby) during any calendar year, each head of an agency or instrumentality, and each agent designated by either, who makes a return pursuant to section 3125 shall be deemed a separate employer.
(b)Underpayments
If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid or deducted with respect to any payment of wages or compensation and the underpayment cannot be adjusted under subsection (a) of this section, the amount of the underpayment shall be assessed and collected in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Secretary may by regulations prescribe.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1986—Subsec. (a)(5). Pub. L. 99–272 added par. (5). 1976—Subsec. (a)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (a)(4). Pub. L. 94–455, § 1906(a)(13), substituted “Mayor of the District of Columbia and each agent designated by him” for “Commissioners of the District of Columbia and each agent designated by them” after “owned thereby, the”. Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. 1965—Subsec. (a)(4). Pub. L. 89–97 added par. (4). 1960—Subsec. (a)(3). Pub. L. 86–778 added par. (3).

Statutory Notes and Related Subsidiaries

Effective Date

of 1986 AmendmentAmendment by Pub. L. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title.

Effective Date

of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date

of 1965 AmendmentAmendment by Pub. L. 89–97 applicable with respect to services performed after quarter ending Sept. 30, 1965, and after quarter in which Secretary of the Treasury receives a certification from Commissioners of District of Columbia expressing their desire to have insurance system established by section 401 et seq. and 1395c et seq. of Title 42, The Public Health and Welfare, extended to officers and employees coming under provisions of such

Amendments

, see section 317(g) of Pub. L. 89–97, set out as a note under section 410 of Title 42.

Effective Date

of 1960 AmendmentAmendment by Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, The Public Health and Welfare, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6205

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110