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