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REGISTER

FEDERAL
VOLUME 2

VW.

1934

NUMBER 231

/A/ITEO

Washington, Tuesday,/November 30, 1937
TREASURY DEPARTMENT.
Bureau of Internal Revenue.
T. D. 4778

Q uarterly T ax R eturns U nder T itle VIII of the S ocial S ecurity Act P rescribed for the F irst Q uarter of the C alendar Y ear 1938 and for E ach Q uarter T hereafter;
T ax and I nformation/ R eturns C ombined REGULATIONS 91, AMENDED

To Collectors of Internal Revenue and Others Concerned:
Regulations 91,1 approved November 9, 1936, relating to the employees tax and the employers tax under Title v m of the Social Security Act, as amended by Treasury Decision 4756, approved July 22, 1937, Treasury Decision 4769, ap
proved October 15, 1937, and Treasury Decision 4771 ap proved October 29, 1937, are further amended as follows:
1 Articles 401 and 402 are amended to read as follows:
Art . 401. Returns for periods within the calendar year 1937a Monthly tax returns.Every employer see article 4 shall make a monthly tax return on Form SS-1 for each calpndar month of the calendar year 1937.
b Periodical information returns.Every employer shall make an information return on Forms SS-2 and SS-2a for the period January 1, 1937, to June 30, 1937, both dates inclusive, and for the period July 1, 1937, to December 31, 1937, both dates inclusive. The employer shall attach to Form SS-2 a separate Form SS-2a for each of his employees who received taxable wages during the period covered by the return. Form SS-2 shall be filed in duplicate but only one original Form SS-2a shall be filed for each employee.
Art . 402. Returns for periods within the calendar year 1938 and subsequent years.Every employer shall make a tax and information return on Form S S-la for the first quarter after December 31, 1937, within which taxable wages are paid to his employee or employees, and for each subse quent quarter whether or not taxable wages are paid therein.
One original return shall be filed with the collector. For purposes of returns under Title VIII of the Act, the quarters shall each be three calendar months as follows: 1 from January 1 to March 31, both dates inclusive; 2 from April 1 to June 30, both dates inclusive; 3 from July 1 to Sep tember 30, both dates inclusive; and 4 from October 1 to December 31, both dates inclusive. Each employer shall make returns under this article until he ceases to be an employer and files a final return as required by the provi sions of article 404.
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2 The parenthetical reference in article 403 is amended to read as follows:
See article 402 for the 3-month periods which constitute quarters within the meaning of provisions of these regula tions relating to returns.
3 Article 404 is amended to read as follows:
A rt . 404. Final returns.The last return on Form S S -la covering periods subsequent to December 21, 1937, or the last returns on Form SS-1, and on Forms SS-2 and SS-2a, covering periods within the calendar year 1937, for any person who ceases to be an employer, shall be marked Final return by the employer or the person filing the return.
Such final returns shall be filed with the collector on or before the thirtieth day after the date on which the final payment of wages subject to tax is made for services per formed for the employer, and shall plainly show the period covered and also the date of the last payment of wages.
There shall be executed as part of each final return a state ment giving the address at which the records required by article 412 will be kept and the name of the person keeping the records. Persons whose status as employers is only temporarily suspended, including persons engaged in sea sonal activities, shall not file final returns by reason of such temporary suspension.
4 The first three sentences of article 406, relating to the use of numbers assigned t employers and employees under Title VIII, is amended to read as follows:
Every employer shall enter on each return required under these regulations the identification number assigned to him under Title VD3 of the Act. If no identification number has been assigned to the employer prior to the time he files such return, the employer shall enter on the return the date on which the application therefor on Form SS4 was filed or mailed by him, and the name and address of the office to which the application was sent. The account number as signed under Title V ili of the Act to every employee with respect to whom information is required to be reported on Form SS-la, Forms SS-2a or Form SS-3 shall be entered on such forms by the employer.
5 The last two sentences of article 407, relating to execution of returns, are amended to read as follows:
If the sum of the employees tax and the employers tax shown to be payable by an y return on Form SS-1 covering a monthly period ending December 31, 1937 or prior period, or any return on Form S S -la covering a period subsequent to .December 31, 1937 is $10 or less, the return may be signed or acknowledged before two witnesses instead of under oath. If the amount of wages required to be reported in item 2 on Form SS-2 covering a period within the calen dar year 1937 is $500 or less, the return may be signed or acknowledged before two witnesses instead of under oath.
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