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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter C - Employment Taxes and Collection of Income Tax at Source |
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Part 31 - Employment Taxes and Collection of Income Tax at Source |
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Subpart E - Collection of Income Tax at Source |
| § 31.3401(a)(1)-1 - Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service. |
| § 31.3401(a)(10)-1 - Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines. |
| § 31.3401(a)(11)-1 - Remuneration other than in cash for service not in the course of employer's trade or business. |
| § 31.3401(a)(12)-1 - Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans. |
| § 31.3401(a)(13)-1 - Remuneration for services performed by Peace Corps volunteers. |
| § 31.3401(a)(14)-1 - Group-term life insurance. |
| § 31.3401(a)(15)-1 - Moving expenses. |
| § 31.3401(a)(16)-1 - Tips. |
| § 31.3401(a)(17)-1 - Remuneration for services performed on a boat engaged in catching fish. |
| § 31.3401(a)(18)-1 - Payments or benefits under a qualified educational assistance program. |
| § 31.3401(a)(19)-1 - Reimbursements under a self-insured medical reimbursement plan. |
| § 31.3401(a)(2)-1 - Agricultural labor. |
| § 31.3401(a)(3)-1 - Remuneration for domestic service. |
| § 31.3401(a)(4)-1 - Cash remuneration for service not in the course of employer's trade or business. |
| § 31.3401(a)(5)-1 - Remuneration for services for foreign government or international organization. |
| § 31.3401(a)(6)-1 - Remuneration for services of nonresident alien individuals. |
| § 31.3401(a)(9)-1 - Remuneration for services performed by a minister of a church or a member of a religious order. |
| § 31.3401(a)-1 - Wages. |
| § 31.3402(a)-1 - Requirement of withholding. |
| § 31.3405(a)-1 - Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments. |
| § 31.3406(a)-1 - Backup withholding requirement on reportable payments. |
| § 31.3401(a)-2 - Exclusions from wages. |
| § 31.3406(a)-2 - Definition of payors obligated to backup withhold. |
| § 31.3401(a)-3 - Amounts deemed wages under voluntary withholding agreements. |
| § 31.3406(a)-3 - Scope and extent of accounts subject to backup withholding. |
| § 31.3401(a)-4 - Reimbursements and other expense allowance amounts. |
| § 31.3406(a)-4 - Time when payments are considered to be paid and subject to backup withholding. |
| § 31.3401(b)-1 - Payroll period. |
| § 31.3402(b)-1 - Percentage method of withholding. |
| § 31.3406(b)(2)-1 - Reportable interest payment. |
| § 31.3406(b)(3)-1 - Reportable payments of rents, commissions, nonemployee compensation, etc. |
| § 31.3406(b)(4)-1 - Exemption for certain minimal payments. |
| § 31.3406(b)(2)-2 - Original issue discount. |
| § 31.3406(b)(3)-2 - Reportable barter exchanges and gross proceeds of sales of securities, commodities, or digital assets by brokers. |
| § 31.3406(b)(2)-3 - Window transactions. |
| § 31.3406(b)(3)-3 - Reportable payments by certain fishing boat operators. |
| § 31.3406(b)(2)-4 - Reportable dividend payment. |
| § 31.3406(b)(3)-4 - Reportable payments of royalties. |
| § 31.3406(b)(2)-5 - Reportable patronage dividend payment. |
| § 31.3406(b)(3)-5 - Reportable payments of payment card and third party network transactions. |
| § 31.3401(c)-1 - Employee. |
| § 31.3402(c)-1 - Wage bracket withholding. |
| § 31.3405(c)-1 - Withholding on eligible rollover distributions; questions and answers. |
| § 31.3406(c)-1 - Notified payee underreporting of reportable interest or dividend payments. |
| § 31.3401(d)-1 - Employer. |
| § 31.3402(d)-1 - Failure to withhold. |
| § 31.3406(d)-1 - Manner required for furnishing a taxpayer identification number. |
| § 31.3406(d)-2 - Payee certification failure. |
| § 31.3406(d)-3 - Special 30-day rules for certain reportable payments. |
| § 31.3406(d)-4 - Special rules for readily tradable instruments acquired through a broker. |
| § 31.3406(d)-5 - Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect. |
| § 31.3401(e)-1 - Number of withholding exemptions claimed. |
| § 31.3402(e)-1 - Included and excluded wages. |
| § 31.3406(e)-1 - Period during which backup withholding is required. |
| § 31.3405(e)-1 - Questions and answers relating to withholding on pensions, annuities, and certain other deferred income. |
| § 31.3401(f)-1 - Tips. |
| § 31.3402(f)(1)-1 - Withholding allowance. |
| § 31.3402(f)(2)-1 - Furnishing of withholding allowance certificates. |
| § 31.3402(f)(3)-1 - When withholding allowance certificate takes effect. |
| § 31.3402(f)(4)-1 - Effective period of a withholding allowance certificate. |
| § 31.3402(f)(5)-1 - Form and contents of withholding allowance certificates. |
| § 31.3402(f)(6)-1 - Withholding exemptions for nonresident alien individuals. |
| § 31.3406(f)-1 - Confidentiality of information. |
| § 31.3402(f)(4)-2 - Effective period of withholding exemption certificate. |
| § 31.3402(g)-1 - Supplemental wage payments. |
| § 31.3406(g)-1 - Exception for payments to certain payees and certain other payments. |
| § 31.3402(g)-2 - Wages paid for payroll period of more than one year. |
| § 31.3406(g)-2 - Exception for reportable payment for which withholding is otherwise required. |
| § 31.3402(g)-3 - Wages paid through an agent, fiduciary, or other person on behalf of two or more employers. |
| § 31.3406(g)-3 - Exemption while payee is waiting for a taxpayer identification number. |
| § 31.3402(h)(1)-1 - Withholding on basis of average wages. |
| § 31.3402(h)(2)-1 - Withholding on basis of annualized wages. |
| § 31.3402(h)(3)-1 - Withholding on basis of cumulative wages. |
| § 31.3402(h)(4)-1 - Other methods. |
| § 31.3406(h)-1 - Definitions. |
| § 31.3406(h)-2 - Special rules. |
| § 31.3406(h)-3 - Certificates. |
| § 31.3402(i)-1 - Increases in withholding. |
| § 31.3406(i)-1 - Effective date. |
| § 31.3402(i)-2 - Increases or decreases in withholding. |
| § 31.3402(j)-1 - Remuneration other than in cash for service performed by retail commission salesman. |
| § 31.3406(j)-1 - Taxpayer Identification Number (TIN) matching program. |
| § 31.3402(k)-1 - Special rule for tips. |
| § 31.3402(l)-1 - Determination and disclosure of marital or filing status. |
| § 31.3402(m)-1 - Additional withholding allowance. |
| § 31.3402(n)-1 - Employees incurring no income tax liability. |
| § 31.3402(o)-1 - Extension of withholding to supplemental unemployment compensation benefits. |
| § 31.3402(o)-2 - Extension of withholding to annuity payments if requested by payee. |
| § 31.3402(o)-3 - Extension of withholding to sick pay. |
| § 31.3402(p)-1 - Voluntary withholding agreements. |
| § 31.3402(q)-1 - Extension of withholding to certain gambling winnings. |
| § 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members. |
| § 31.3402(t)-0 - Outline of the Government withholding regulations. |
| § 31.3402(t)-1 - Withholding requirement on certain payments made by government entities. |
| § 31.3402(t)-2 - Government entities required to withhold under section 3402(t). |
| § 31.3402(t)-3 - Payments subject to withholding. |
| § 31.3402(t)-4 - Certain payments excepted from withholding. |
| § 31.3402(t)-5 - Application to passthrough entities. |
| § 31.3402(t)-6 - Crediting of tax withheld under section 3402(t). |
| § 31.3402(t)-7 - Transition relief from interest and penalties. |
| § 31.3401(a)(6)-1A - Remuneration for services of certain nonresident alien individuals paid before January 1, 1967. |
| § 31.3401(a)(8)(A)-1 - Remuneration for services performed outside the United States by citizens of the United States. |
| § 31.3401(a)(8)(B)-1 - Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States. |
| § 31.3401(a)(8)(C)-1 - Remuneration for services performed in Puerto Rico by citizen of the United States. |
| § 31.3401(a)-1T - Question and answer relating to the definition of wages in section 3401(a) (Temporary). |
| § 31.3402(f)(2)-1T - Withholding exemption certificates (temporary). |
| § 31.3402(f)(5)-1T - Form and contents of withholding exemption certificates (temporary). |
| § 31.3406(g)-1T - Exception for payments to certain payees and certain other payments (temporary). |
| § 31.3406(h)-2T - Special rules (temporary). |
| § 31.3402(p)-1T - Voluntary Withholding Agreements (temporary). |
| § 31.3403-1 - Liability for tax. |
| § 31.3404-1 - Return and payment by governmental employer. |
| § 31.3406-0 - Outline of the backup withholding regulations. |