Subpart E—Collection of Income Tax at Source

Sections

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