# 26 C.F.R. § 31.3302(a)-3 (2026): (a)-3 Proof of credit under section 3302(a)

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_3

## Section

- **Citation:** 26 C.F.R. § 31.3302(a)-3 (2026)
- **Heading:** (a)-3 Proof of credit under section 3302(a)
- **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) / § 31.3302(a)-3: § 31.3302(a)-3   Proof of credit under section 3302(a).

## Text

Credit against the tax for any calendar year for contributions paid into State unemployment funds shall not be allowed unless there is submitted to the district director:
(a) A certificate of the proper officer of each State (the laws of which required the contributions to be paid) showing, for the taxpayer:
(1) The total amount of contributions required to be paid under the State law with respect to such calendar year (exclusive of penalties and interest) which was actually paid on or before the date the Federal return is required to be filed; and
(2) The amounts and dates of such required payments (exclusive of penalties and interest) actually paid after the date the Federal return is required to be filed.
(b) A statement by the taxpayer that no part of any payment made by him into a State unemployment fund for such calendar year, which is claimed as a credit against the tax, was deducted or is to be deducted from the remuneration of individuals in his employ. Such statement shall contain or be verified by a written declaration that it is made under the penalties of perjury.
(c) Such other or additional proof as the Commissioner or the district director may deem necessary to establish the right to the credit provided for under section 3302(a).

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_3. Check the current official text before relying on it. Not legal advice.