PUBLIC LAW 103-387 —OCT. 22, 1994 108 STAT. 4073 such wages required to be included on any such return or statement (b) COORDINATION OF COLLECTION OF DOMESTIC SERVICE EMPLOYMENT TAXES WITH COLLECTION OF INCOME TAXES.— (1) IN GENERAL. —Chapter 25 of the Internal Revenue Code of 1986 (relating to general provisions relating to employment taxes) is amended by adding at the end thereof the following new section: SEC. 3610. COORDINATION OF COLLECTION OF DOMESTIC SERVICE EMPLOYMENT TAXES WITH COLLECTION OF INCOME TAXES. "(a) GENERAL RULE.— Except as otherwise provided in this section— "(1) returns with respect to domestic service employment taxes shall be made on a calendar year basis, "(2) any such return for any calendar year shall be filed on or before the 15th day of the fourth month following the close of the employer's taxable year which begins in such calendar year, and "(3) no requirement to make deposits (or to pay installments under section 6157) shall apply with respect to such taxes. "(b) DOMESTIC SERVICE EMPLOYMENT TAXES SUBJECT TO ESTI- MATED TAX PROVISIONS.— "(1) IN GENERAL. — Solely for purposes of section 6654, domestic service employment taxes imposed with respect to any calendar year shall be treated as a tax imposed by chapter 2 for the taxable year of the employer which begins in such calendar year. "(2) EMPLOYERS NOT OTHERWISE REQUIRED TO MAKE ESTI- MATED PAYMENTS. —Paragraph (1) shall not apply to any employer for any calendar year if— "(A) no credit for wage withholding is allowed under section 31 to such employer for the taxable year of the employer which begins in such calendar year, and "(B) no addition to tax would (but for this section) be imposed under section 6654 for such taxable year by reason of section 6654(e). "(3) ANNUALIZATION. — Under regulations prescribed by the Secretary, appropriate adjustments shall be made in the appHcation of section 6654(d)(2) in respect of the amount treated as tax under paragraph (1). "(4) TRANSITIONAL RULE.— In the case of any taxable year beginning before January 1, 1998, no addition to tax shall be made under section 6654 with respect to any underpayment to the extent such underpayment was created or increased by this section. "(c) DOMESTIC SERVICE EMPLOYMENT TAXES.— For purposes of this section, the term 'domestic service employment taxes' means— "(1) any taxes imposed by chapter 21 or 23 on remuneration paid for domestic service in a private home of the employer, and "(2) any amount withheld fix)m such remuneration pursuant to an agreement under section 3402(p).
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