Code of Federal Regulations · Section
§ 31.3402(o)-1 — (o)-1 Extension Of Withholding To Supplemental Unemployment Compensation Benefits
26 C.F.R. § 31.3402(o)-1
(a) In general. Withholding of income tax is required under section 3402(o) with respect to payments of supplemental unemployment compensation benefits made after December 31, 1970, which are treated under paragraph (b)(14) of § 31.3401(a)-1 as if they were wages.
(b) Withholding exemption certificates. For purposes of section 3402(f) (2) and (3) and the regulations thereunder (relating to withholding exemption certificates), in the case of supplemental unemployment compensation benefits an employment relationship shall be considered to commence with either the date on which such benefits begin to accrue or January 1, 1971, whichever is later, and the withholding exemption certificate furnished the employer with respect to such commencement of employment shall be considered the first certificate furnished the employer. The withholding exemption certificate furnished by the employee to his former employer (with whom his employment has been involuntarily terminated, within the meaning of paragraph (b)(14)(ii) of § 31.3401(a)-1) shall be treated as meeting the requirements of section 3402(f)(2)(A) and the regulations thereunder if such former employer furnishes such certificate to the employee's current employer, as defined in paragraph (g) of § 31.340(d)-1, or if such former employer is the agent of such current employer with respect to the employee's withholding exemption certificate. However, the preceding sentence shall not be applicable if such employee furnishes a new withholding exemption certificate to such current employer (or his agent), provided that such withholding exemption certificate meets the requirements of section 3402(f)(2)(A) and the regulations thereunder. See the definitions of payroll period in paragraph (c) of § 31.3401(b)-1 and of employee in paragraph (g) of § 31.3401(c)-1.
Authorizing Statute
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Adjusted gross income defined26 U.S.C. § 62
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Credit for paid sick leave26 U.S.C. § 3131
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General requirement of return, statement, or list26 U.S.C. § 6011
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Income tax collected at source26 U.S.C. § 3402
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Time for filing returns and other documents26 U.S.C. § 6071
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Payroll credit for paid family leave26 U.S.C. § 3132
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Mode or time of collection26 U.S.C. § 6302
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Information returns of tax return preparers26 U.S.C. § 6060
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Withholding of tax on nonresident aliens26 U.S.C. § 1441
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Definitions26 U.S.C. § 3121
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Definitions26 U.S.C. § 3401
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Extension of time for filing returns26 U.S.C. § 6081
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Identifying numbers26 U.S.C. § 6109
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Special rules applicable to certain employment taxes26 U.S.C. § 6205
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Rules and regulations26 U.S.C. § 7805
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Definitions26 U.S.C. § 7701
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Certified professional employer organizations26 U.S.C. § 3511
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Backup withholding26 U.S.C. § 3406
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Receipts for employees26 U.S.C. § 6051