Sec. 1622. (f) Refunds or credits.

Sec. 1622. (f) (1) Employers.-Where there has been an overpayment of tax under this subchapter, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under this subchapter by the employer.

Sec. 1622. (f) (2) Employees.-For refund or credit in cases of excessive withholding, see section 322 (a).

Sec. 1622. (g) Included and excluded wages.If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than thirtyone consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.

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Sec. 1622. (h) Withholding exemption certificates. Every employee receiving wages shall furnish his employer a signed withholding exemption certificate relating to his status for the purpose of computing the withholding exemption, or if the employer exercises his election under section 1622 (c) (relating to wage bracket withholding), for the purpose of computing the amount to be deducted and withheld under such subsection. In case of a change of status, a new certificate shall be furnished not later than ten days after such change occurs. The certificate shall be in such form and contain such information as the Commissioner may, with the approval of the Secretary, by regulations prescribe. Such certificate

Sec. 1622. (h) (1) If furnished after the date of commencement of employment with the employer by reason of a change of status, shall take effect with respect to the first payment of wages made on or after the first status determination date which occurs at least thirty days from the date on which such certificate is furnished to the employer, except that at the election of the employer such certificate may be made effective with respect to any previous payment of wages made on or after the date of the furnishing of such certificate. For the purposes of this paragraph the term "status determination date" means January 1 and July 1 of each year.

Sec. 1622. (h) (2) If furnished otherwise than by reason of a change of status, shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is furnished to the employer.

A certificate which takes effect under this subsection shall continue in effect with respect to the employer until another such certificate furnished by the employee takes effect under this subsection. If no cer

tificate is in effect under this subsection with respect to an employee, such employee shall be treated, for the purposes of the withholding exemption, or in case the employer exercises his election under section 1622 (c) (relating to wage bracket withholding), for the purpose of computing the amount to be deducted and withheld under such subsection, as a married person claiming none of the personal exemption for withholding and having no dependents.

Sec. 1622. (i) Overlapping pay periods, and so forth. If a payment of wages is made to an employee by an employer—

Sec. 1622. (i) (1) with respect to a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer, or

Sec. 1622. (i) (2) without regard to any payroll period or other period, but on or prior to the expiration of a payroll period or other period with respect to which wages are also paid to such employee by · such employer, or

Sec. 1622. (i) (3) with respect to a period beginning in one and ending in another calendar year, or

Sec. 1622. (i) (4) through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays, the wages payable by another employer to such employee,

the manner of withholding and the amount to be deducted and withheld under this subchapter shall be determined in accordance with regulations prescribed by the Commissioner with the approval of the Secretary under which the withholding exemption allowed to the employee in any calendar year shall approximate the withholding exemption allowable with respect to an annual payroll period.

Sec. 1622. (j) Withholding on basis of average wages. The Commissioner may, under regulations prescribed by him with the approval of the Secretary, authorize employers (1) to estimate the wages which will be paid to any employee in any quarter of the calendar year, (2) to determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid, and (3) to deduct and withhold upon any payment of wages to such employee during such quarter such amount as may be necessary to adjust the amount actually deducted and withheld upon the wages of such employee during such quarter to the amount required to be deducted and withheld during such quarter without regard to this subsection.

See note following Sec. 1632, infra.

Sec. 1623. Liability for tax.

The employer shall be liable for the payment of the tax required to be deducted and withheld under this

subchapter, and shall not be liable to any person for
the amount of any such payment.

See note following Sec. 1632, infra.

Sec. 1624. Return and payment by governmental
employer.

If the employer is the United States, or a State,
Territory, or political subdivision thereof, or the Dis-
trict of Columbia, or any agency or instrumentality
of any one or more of the foregoing, the return of
the amount deducted and withheld upon any wages
may be made by any officer or employee of the United
States, or of such State, Territory, or political sub-
division, or of the District of Columbia, or of such
agency or instrumentality, as the case may be, having
control of the payment of such wages, or appropri-
ately designated for that purpose.

See note following Sec. 1632, infra.

Sec. 1625. Receipts.

Sec. 1625. (a) Requirement.-Every employer re-
quired to deduct and withhold a tax in respect of
the wages of an employee shall furnish to each such
employee in respect of his employment during the
calendar year, on or before January 31 of the suc-
ceeding year, or, if his employment is terminated
before the close of such calendar year, on the day on
which the last payment of wages is made, a written
statement showing the wages paid by the employer to
such employee during such calendar year, and the
amount of the tax deducted and withheld under this
subchapter in respect of such wages.

Sec. 1625. (b) Statements to constitute informa-
tion returns.—-The statements required to be fur-
nished by this section in respect of any wages shall
be furnished at such other times, shall contain such
other information, and shall be in such form as the
Commissioner, with the approval of the Secretary,
may by regulations prescribe. A duplicate of such
statement if made and filed in accordance with regu-
lations prescribed by the Commissioner with the ap-
proval of the Secretary shall constitute the return re-
quired to be made in respect of such wages under
section 147.

Sec. 1625. (c) Extension of time.-The Commis-
sioner, under such regulations as he may prescribe
with the approval of the Secretary, may grant to any
employer a reasonable extension of time (not in ex-
cess of 30 days) with respect to the statements re-
quired to be furnished under this section.

See note following Sec. 1632, infra.

Sec. 1626. Penalties.

Sec. 1626. (a) Penalties for fraudulent receipt or
failure to furnish receipt.—In lieu of any other pen-
alty provided by law (except the penalty provided
by subsection (b) of this section), any person re-
quired under the provisions of section 1625 to fur-
nish a receipt in respect of tax withheld pursuant to
this subchapter who willfully furnishes a false or
fraudulent receipt, or who willfully fails to furnish
a receipt in the manner, at the time, and showing the
information required under section 1625, or regula-
tions prescribed thereunder, shall for each such fail-
ure, upon conviction thereof be fined not more than
$1,000, or imprisoned for not more than one year, or
both.

Sec. 1626. (b) Additional penalty.-In addition to
the penalty provided by subsection (a) of this sec-
tion, any person required under the provisions of
section 1625 to furnish a receipt in respect of tax
withheld pursuant to this subchapter who willfully
furnishes a false or fraudulent receipt, or who will-
fully fails to furnish a receipt in the manner, at the
time, and showing the information required under sec-
tion 1625, or regulations prescribed thereunder, shall
for each such failure be subject to a civil penalty of
not more than $50.

Sec. 1626. (c) Failure of employer to file return
or pay tax. In case of any failure to make and file
return or pay the tax required by this subchapter,
within the time prescribed by law or prescribed by
the Commissioner in pursuance of law, unless it is
shown that such failure is due to reasonable cause
and not due to willful neglect, the addition to the tax
shall not be less than $10.

Sec. 1626. (d) Penalties in respect of withholding
exemption certificates.-Any individual required to
supply information to his employer under section
1622 (h) who willfully supplies false or fraudulent
information, or who willfully fails to supply informa-
tion thereunder which would require an increase in
the tax to be withheld under section 1622, shall, in
lieu of any penalty otherwise provided, upon con-
viction thereof, be fined not more than $500, or im-
prisoned for not more than one year, or both.

See note following Sec. 1632, infra.

Sec. 1627. Other laws applicable.

All provisions of law, including penalties, applic-
able with respect to the tax imposed by section 1400
shall, insofar as applicable and not inconsistent with
the provisions of this subchapter, be applicable with
respect to the tax under this subchapter.

See note following Sec. 1632, infra.

Sec. 1630. Verification of returns, etc.

Sec. 1630. (a) Power of Commissioner to require.—
The Commissioner, under regulations prescribed by
him with the approval of the Secretary, may require
that any return, statement, or other document re-
quired to be filed under this chapter shall contain or

be verified by a written declaration that it is made
under the penalties of perjury, and such declaration
shall be in lieu of any oath otherwise required.

Sec. 1630. (b) Penalties.-Every person who will-
fully makes and subscribes any return, statement, or
other document, which contains or is verified by a