Sec. 31.6011(a)-3 Returns under Federal Unemployment Tax Act.

(a) Requirement.

Every person shall make a return of tax under the Federal Unemployment Tax Act for each calendar year with respect to which he is an employer as defined in section 31.3306(a)-1. Except as otherwise provided in section 31.6011(a)-8, Form 940 is the form prescribed for use in making the return.

(b) When to report wages.

Wages taxable under the Federal Unemployment Tax Act shall be reported in the return required under this section for the return period in which they are actually paid unless they were constructively paid in a prior return period, in which case such wages shall be reported only in the return for such prior period.

(c) Time and place for filing returns.

For provisions relating to the time and place for filing returns, see sections 31.6071(a)-1 and 31.6091-1, respectively.