# Disregarded Entities; Religious and Family Member FICA and FUTA Exceptions; Indoor Tanning Services Excise Tax
> **IRS** · Final regulations and removal of temporary regulations. · Published 2014-06-26 · Effective 2014-06-26 · 79 FR 36204
## Document
- **Document number:** 2014-14967
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 36204
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-06-26
- **Effective date:** 2014-06-26
- **Treasury docket:** TD 9670
## Abstract

This document contains final regulations relating to disregarded entities (including qualified subchapter S subsidiaries) and the indoor tanning services excise tax. These final regulations affect disregarded entities responsible for collecting the indoor tanning services excise tax and owners of those disregarded entities. The final regulations also relate to disregarded entities and certain exceptions from taxes under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, as well as backup withholding rules and related information reporting requirements. These final regulations affect individual owners of disregarded entities. These regulations also affect the owners of disregarded entities subject to backup withholding rules.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/06/26/2014-14967/disregarded-entities-religious-and-family-member-fica-and-futa-exceptions-indoor-tanning-services)
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