26 USC § 6317 - Payments of Federal unemployment tax for calendar quarter

---
identifier: "/us/usc/t26/s6317"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6317 - Payments of Federal unemployment tax for calendar quarter"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6317"
section_name: "Payments of Federal unemployment tax for calendar quarter"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "B"
subchapter_name: "Receipt of Payment"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 91–53, § 2(c), Aug. 7, 1969, 83 Stat. 92; amended Pub. L. 98–76, title II, § 231(b)(2)(B), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(3), Nov. 10, 1988, 102 Stat. 3773.)"
---


# § 6317. Payments of Federal unemployment tax for calendar quarter

Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.

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**Source Credit**: (Added Pub. L. 91–53, § 2(c), Aug. 7, 1969, 83 Stat. 92; amended Pub. L. 98–76, title II, § 231(b)(2)(B), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(3), Nov. 10, 1988, 102 Stat. 3773.)

## Editorial Notes

### Amendments

1988— struck out “or tax imposed by section 3321” after “unemployment tax” and “and 23A, as the case may be,” after “chapter 23”.

1983— inserted “or tax imposed by section 3321” after “Federal unemployment tax”, and substituted “chapter 23 and 23A, as the case may be,” for “chapter 23”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment by  applicable to remuneration paid after , see , set out as a note under .

### Effective Date of 1983 Amendment

Amendment by  applicable to remuneration paid after , see , set out as an Effective Date note under .

### Effective Date

Section applicable with respect to calendar years beginning after , see , set out as a note under .