# 26 C.F.R. § 31.3301-1 (2026): Persons liable for tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_1

## Section

- **Citation:** 26 C.F.R. § 31.3301-1 (2026)
- **Heading:** Persons liable for tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 31: EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE / Subpart D: Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) / § 31.3301-1: § 31.3301-1   Persons liable for tax.

## Text

Every person who is an employer as defined in section 3306(a) (see § 31.3306(a)-1) is liable for the tax. Even if an employer is not subject to any State unemployment compensation law, he is nevertheless liable for the tax. However, if he is subject to such a State law, he may be entitled to certain credits against the tax (see §§ 31.3302(a)1 to 31.3302(c)-1, inclusive). For provisions relating to payment of the tax, see Subpart G of the regulations in this part.

## Nearby sections

- [26 C.F.R. § 31.3301-1 (2026) § 31.3301-1   Persons liable for tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_1.md)
- [26 C.F.R. § 31.3301-2 (2026) § 31.3301-2   Measure of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_2.md)
- [26 C.F.R. § 31.3301-3 (2026) § 31.3301-3   Rate and computation of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_3.md)
- [26 C.F.R. § 31.3301-4 (2026) § 31.3301-4   When wages are paid.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_4.md)
- [26 C.F.R. § 31.3302(a)-1 (2026) § 31.3302(a)-1   Credit against tax for contributions paid.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_1.md)
- [26 C.F.R. § 31.3302(a)-2 (2026) § 31.3302(a)-2   Refund of State contributions.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_2.md)
- [26 C.F.R. § 31.3302(a)-3 (2026) § 31.3302(a)-3   Proof of credit under section 3302(a).](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_3.md)
- [26 C.F.R. § 31.3302(b)-1 (2026) § 31.3302(b)-1   Additional credit against tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(b)_1.md)
- [26 C.F.R. § 31.3302(b)-2 (2026) § 31.3302(b)-2   Proof of additional credit under section 3302(b).](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(b)_2.md)
- [26 C.F.R. § 31.3302(c)-1 (2026) § 31.3302(c)-1   Limit on total credits.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(c)_1.md)
- [26 C.F.R. § 31.3302(d)-1 (2026) § 31.3302(d)-1   Definitions and special rules relating to limit on total credits.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(d)_1.md)
- [26 C.F.R. § 31.3302(e)-1 (2026) § 31.3302(e)-1   Successor employer.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(e)_1.md)
- [26 C.F.R. § 31.3306(a)-1 (2026) § 31.3306(a)-1   Who are employers.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3306(a)_1.md)
- [26 C.F.R. § 31.3306(b)-1 (2026) § 31.3306(b)-1   Wages.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3306(b)_1.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_1. Check the current official text before relying on it. Not legal advice.