Code of Federal Regulations · Subpart

Subpart E — Collection Of Income Tax At Source

26 C.F.R. pt. 31, subpt. E

• § 31.3401(a)(1)-1 (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 (a)(10)-1 Remuneration For Services In Delivery Or Distribution Of Newspapers, Shopping News, Or Magazines
• § 31.3401(a)(11)-1 (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 (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 (a)(13)-1 Remuneration For Services Performed By Peace Corps Volunteers
• § 31.3401(a)(14)-1 (a)(14)-1 Group-term Life Insurance
• § 31.3401(a)(15)-1 (a)(15)-1 Moving Expenses
• § 31.3401(a)(16)-1 (a)(16)-1 Tips
• § 31.3401(a)(17)-1 (a)(17)-1 Remuneration For Services Performed On A Boat Engaged In Catching Fish
• § 31.3401(a)(18)-1 (a)(18)-1 Payments Or Benefits Under A Qualified Educational Assistance Program
• § 31.3401(a)(19)-1 (a)(19)-1 Reimbursements Under A Self-insured Medical Reimbursement Plan
• § 31.3401(a)(2)-1 (a)(2)-1 Agricultural Labor
• § 31.3401(a)(3)-1 (a)(3)-1 Remuneration For Domestic Service
• § 31.3401(a)(4)-1 (a)(4)-1 Cash Remuneration For Service Not In The Course Of Employer's Trade Or Business
• § 31.3401(a)(5)-1 (a)(5)-1 Remuneration For Services For Foreign Government Or International Organization
• § 31.3401(a)(6)-1 (a)(6)-1 Remuneration For Services Of Nonresident Alien Individuals
• § 31.3401(a)(6)-1A (a)(6)-1a Remuneration For Services Of Certain Nonresident Alien Individuals Paid Before January 1, 1967
• § 31.3401(a)(7)-1 (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 (a)(8)(a)-1 Remuneration For Services Performed Outside The United States By Citizens Of The United States
• § 31.3401(a)(8)(B)-1 (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 (a)(8)(c)-1 Remuneration For Services Performed In Puerto Rico By Citizen Of The United States
• § 31.3401(a)(9)-1 (a)(9)-1 Remuneration For Services Performed By A Minister Of A Church Or A Member Of A Religious Order
• § 31.3401(a)-1 (a)-1 Wages
• § 31.3401(a)-1T (a)-1t Question And Answer Relating To The Definition Of Wages In Section 3401(a) (temporary)
• § 31.3401(a)-2 (a)-2 Exclusions From Wages
• § 31.3401(a)-3 (a)-3 Amounts Deemed Wages Under Voluntary Withholding Agreements
• § 31.3401(a)-4 (a)-4 Reimbursements And Other Expense Allowance Amounts
• § 31.3401(b)-1 (b)-1 Payroll Period
• § 31.3401(c)-1 (c)-1 Employee
• § 31.3401(d)-1 (d)-1 Employer
• § 31.3401(f)-1 (f)-1 Tips
• § 31.3402(a)-1 (a)-1 Requirement Of Withholding
• § 31.3402(b)-1 (b)-1 Percentage Method Of Withholding
• § 31.3402(c)-1 (c)-1 Wage Bracket Withholding
• § 31.3402(d)-1 (d)-1 Failure To Withhold
• § 31.3402(e)-1 (e)-1 Included And Excluded Wages
• § 31.3402(f)(1)-1 (f)(1)-1 Withholding Allowance
• § 31.3402(f)(2)-1 (f)(2)-1 Furnishing Of Withholding Allowance Certificates
• § 31.3402(f)(3)-1 (f)(3)-1 When Withholding Allowance Certificate Takes Effect
• § 31.3402(f)(4)-1 (f)(4)-1 Effective Period Of A Withholding Allowance Certificate
• § 31.3402(f)(5)-1 (f)(5)-1 Form And Contents Of Withholding Allowance Certificates
• § 31.3402(f)(6)-1 (f)(6)-1 Withholding Exemptions For Nonresident Alien Individuals
• § 31.3402(g)-1 (g)-1 Supplemental Wage Payments
• § 31.3402(g)-2 (g)-2 Wages Paid For Payroll Period Of More Than One Year
• § 31.3402(g)-3 (g)-3 Wages Paid Through An Agent, Fiduciary, Or Other Person On Behalf Of Two Or More Employers
• § 31.3402(h)(1)-1 (h)(1)-1 Withholding On Basis Of Average Wages
• § 31.3402(h)(2)-1 (h)(2)-1 Withholding On Basis Of Annualized Wages
• § 31.3402(h)(3)-1 (h)(3)-1 Withholding On Basis Of Cumulative Wages
• § 31.3402(h)(4)-1 (h)(4)-1 Other Methods
• § 31.3402(i)-1 (i)-1 Increases In Withholding
• § 31.3402(j)-1 (j)-1 Remuneration Other Than In Cash For Service Performed By Retail Commission Salesman
• § 31.3402(k)-1 (k)-1 Special Rule For Tips
• § 31.3402(l)-1 (l)-1 Determination And Disclosure Of Marital Or Filing Status
• § 31.3402(m)-1 (m)-1 Additional Withholding Allowance
• § 31.3402(n)-1 (n)-1 Employees Incurring No Income Tax Liability
• § 31.3402(o)-1 (o)-1 Extension Of Withholding To Supplemental Unemployment Compensation Benefits
• § 31.3402(o)-2 (o)-2 Extension Of Withholding To Annuity Payments If Requested By Payee
• § 31.3402(o)-3 (o)-3 Extension Of Withholding To Sick Pay
• § 31.3402(p)-1 (p)-1 Voluntary Withholding Agreements
• § 31.3402(q)-1 (q)-1 Extension Of Withholding To Certain Gambling Winnings
• § 31.3402(r)-1 (r)-1 Withholding On Distributions Of Indian Gaming Profits To Tribal Members
• § 31.3403-1 -1 Liability For Tax
• § 31.3404-1 -1 Return And Payment By Governmental Employer
• § 31.3405(a)-1 (a)-1 Questions And Answers Relating To Federal Income Tax Withholding On Periodic Retirement And Annuity Payments
• § 31.3405(c)-1 (c)-1 Withholding On Eligible Rollover Distributions; Questions And Answers
• § 31.3405(e)-1 (e)-1 Questions And Answers Relating To Withholding On Pensions, Annuities, And Certain Other Deferred Income
• § 31.3406(a)-1 (a)-1 Backup Withholding Requirement On Reportable Payments
• § 31.3406(a)-2 (a)-2 Definition Of Payors Obligated To Backup Withhold
• § 31.3406(a)-3 (a)-3 Scope And Extent Of Accounts Subject To Backup Withholding
• § 31.3406(a)-4 (a)-4 Time When Payments Are Considered To Be Paid And Subject To Backup Withholding
• § 31.3406(b)(2)-1 (b)(2)-1 Reportable Interest Payment
• § 31.3406(b)(2)-2 (b)(2)-2 Original Issue Discount
• § 31.3406(b)(2)-3 (b)(2)-3 Window Transactions
• § 31.3406(b)(2)-4 (b)(2)-4 Reportable Dividend Payment
• § 31.3406(b)(2)-5 (b)(2)-5 Reportable Patronage Dividend Payment
• § 31.3406(b)(3)-1 (b)(3)-1 Reportable Payments Of Rents, Commissions, Nonemployee Compensation, Etc
• § 31.3406(b)(3)-2 (b)(3)-2 Reportable Barter Exchanges And Gross Proceeds Of Sales Of Securities, Commodities, Or Digital Assets By Brokers
• § 31.3406(b)(3)-3 (b)(3)-3 Reportable Payments By Certain Fishing Boat Operators
• § 31.3406(b)(3)-4 (b)(3)-4 Reportable Payments Of Royalties
• § 31.3406(b)(3)-5 (b)(3)-5 Reportable Payments Of Payment Card And Third Party Network Transactions
• § 31.3406(b)(4)-1 (b)(4)-1 Exemption For Certain Minimal Payments
• § 31.3406(c)-1 (c)-1 Notified Payee Underreporting Of Reportable Interest Or Dividend Payments
• § 31.3406(d)-1 (d)-1 Manner Required For Furnishing A Taxpayer Identification Number
• § 31.3406(d)-2 (d)-2 Payee Certification Failure
• § 31.3406(d)-3 (d)-3 Special 30-day Rules For Certain Reportable Payments
• § 31.3406(d)-4 (d)-4 Special Rules For Readily Tradable Instruments Acquired Through A Broker
• § 31.3406(d)-5 (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 (e)-1 Period During Which Backup Withholding Is Required
• § 31.3406(f)-1 (f)-1 Confidentiality Of Information
• § 31.3406(g)-1 (g)-1 Exception For Payments To Certain Payees And Certain Other Payments
• § 31.3406(g)-2 (g)-2 Exception For Reportable Payment For Which Withholding Is Otherwise Required
• § 31.3406(g)-3 (g)-3 Exemption While Payee Is Waiting For A Taxpayer Identification Number
• § 31.3406(h)-1 (h)-1 Definitions
• § 31.3406(h)-2 (h)-2 Special Rules
• § 31.3406(h)-3 (h)-3 Certificates
• § 31.3406(i)-1 (i)-1 Effective Date
• § 31.3406(j)-1 (j)-1 Taxpayer Identification Number (tin) Matching Program
• § 31.3406-0 -0 Outline Of The Backup Withholding Regulations