Title 26, Internal Revenue CodeRelease 119-102
§6317 Payments of Federal Unemployment Tax for Calendar Quarter
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment › § 6317
Summary
Paying the Federal unemployment tax for a calendar quarter or other period under section 6157 counts as payment toward the tax imposed by chapter 23 for that same calendar year.
Full Legal Text
Title 26, §6317
Internal Revenue Code, Source: USLM XML via OLRC
Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1988—Pub. L. 100–647 struck out “or tax imposed by section 3321” after “unemployment tax” and “and 23A, as the case may be,” after “chapter 23”. 1983—Pub. L. 98–76 inserted “or tax imposed by section 3321” after “Federal unemployment tax”, and substituted “chapter 23 and 23A, as the case may be,” for “chapter 23”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1988 AmendmentAmendment by Pub. L. 100–647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title.
Effective Date
of 1983 AmendmentAmendment by Pub. L. 98–76 applicable to remuneration paid after June 30, 1986, see section 231(d) of Pub. L. 98–76, set out as an
Effective Date
note under section 3321 of this title.
Effective Date
Section applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91–53, set out as a note under section 6157 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6317
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102