26 CFR Subpart E
Collection of Income Tax at Source
June 25, 2020
§
31.3401(a)-1
Wages
§
31.3401(a)-1T
Question and answer relating to the definition of wages in section 3401(a) (Temporary)
§
31.3401(a)-2
Exclusions from wages
§
31.3401(a)-3
Amounts deemed wages under voluntary withholding agreements
§
31.3402(b)-1
Percentage method of withholding
§
31.3402(c)-1
Wage bracket withholding
§
31.3401(a)-4
Reimbursements and other expense allowance amounts
§
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)(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)(6)-1A
Remuneration for services of certain nonresident alien individuals paid before January 1, 1967
§
31.3401(a)(7)-1
Remuneration 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
§
31.3401(a)(8)(A)-1
Remuneration for services performed outside the United States by citizens of the United States
§
31.3406(b)(2)-4
Reportable dividend payment
§
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)(9)-1
Remuneration for services performed by a minister of a church or a member of a religious order
§
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(f)-1
Tips
§
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
§
31.3402(a)-1
Requirement of withholding
§
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(b)-1
Payroll period
§
31.3401(c)-1
Employee
§
31.3401(d)-1
Employer
§
31.3401(e)-1
Number of withholding exemptions claimed
§
31.3402(d)-1
Failure to withhold
§
31.3402(e)-1
Included and excluded wages
§
31.3402(f)(1)-1
Withholding exemptions
§
31.3402(f)(2)-1
Withholding exemption certificates
§
31.3402(f)(3)-1
When withholding exemption certificate takes effect
§
31.3402(f)(4)-1
Period during which withholding exemption certificate remains in effect
§
31.3402(f)(4)-2
Effective period of withholding exemption certificate
§
31.3402(f)(5)-1
Form and contents of withholding exemption certificates
§
31.3402(f)(6)-1
Withholding exemptions for nonresident alien individuals
§
31.3402(g)-1
Supplemental wage payments
§
31.3402(g)-2
Wages paid for payroll period of more than one year
§
31.3402(g)-3
Wages paid through an agent, fiduciary, or other person on behalf of two or more employers
§
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
§
31.3402(i)-1
Additional withholding
§
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
§
31.3402(k)-1
Special rule for tips
§
31.3402(l)-1
Determination and disclosure of marital status
§
31.3402(m)-1
Withholding allowances
§
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
§
31.3403-1
Liability for tax
§
31.3404-1
Return and payment by governmental employer
§
31.3405(c)-1
Withholding on eligible rollover distributions; questions and answers
§
31.3406-0
Outline of the backup withholding regulations
§
31.3406(a)-1
Backup withholding requirement on reportable payments
§
31.3406(a)-2
Definition of payors obligated to backup withhold
§
31.3406(a)-3
Scope and extent of accounts subject to backup withholding
§
31.3406(a)-4
Time when payments are considered to be paid and subject to backup withholding
§
31.3406(b)(2)-1
Reportable interest payment
§
31.3406(b)(2)-2
Original issue discount
§
31.3406(b)(2)-3
Window transactions
§
31.3406(b)(2)-5
Reportable patronage dividend payment
§
31.3406(b)(3)-1
Reportable payments of rents, commissions, nonemployee compensation, etc
§
31.3406(b)(3)-2
Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers
§
31.3406(b)(3)-3
Reportable payments by certain fishing boat operators
§
31.3406(b)(3)-4
Reportable payments of royalties
§
31.3406(b)(3)-5
Reportable payments of payment card and third party network transactions
§
31.3406(b)(4)-1
Exemption for certain minimal payments
§
31.3406(c)-1
Notified payee underreporting of reportable interest or dividend payments
§
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
§
31.3406(e)-1
Period during which backup withholding is required
§
31.3406(f)-1
Confidentiality of information
§
31.3406(g)-1
Exception for payments to certain payees and certain other payments
§
31.3406(g)-2
Exception for reportable payment for which withholding is otherwise required
§
31.3406(g)-3
Exemption while payee is waiting for a taxpayer identification number
§
31.3406(h)-1
Definitions
§
31.3406(h)-2
Special rules
§
31.3406(h)-3
Certificates
§
31.3406(i)-1
Effective date
§
31.3406(j)-1
Taxpayer Identification Number (TIN) matching program
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