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us/regulation/26/31/subpart-E — Subpart E - Collection of Income Tax at Source · Axiom
Axiom
/
US Federal
/
Regulations
/
Title 26
/
Part 31
Subpart E - Collection of Income Tax at Source
98 sections
3401-a-1
Wages
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
3401-a-1T
Question and answer relating to the definition of wages in section 3401(a) (Temporary)
3401-a-2
Exclusions from wages
3401-a-2-1
Agricultural labor
3401-a-3
Amounts deemed wages under voluntary withholding agreements
3401-a-3-1
Remuneration for domestic service
3401-a-4
Reimbursements and other expense allowance amounts
3401-a-4-1
Cash remuneration for service not in the course of employer's trade or business
3401-a-5-1
Remuneration for services for foreign government or international organization
3401-a-6-1
Remuneration for services of nonresident alien individuals
3401-a-6-1A
Remuneration for services of certain nonresident alien individuals paid before January 1, 1967
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
3401-a-8-A-1
Remuneration for services performed outside the United States by citizens of the United States
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
3401-a-8-C-1
Remuneration for services performed in Puerto Rico by citizen of the United States
3401-a-9-1
Remuneration for services performed by a minister of a church or a member of a religious order
3401-a-10-1
Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines
3401-a-11-1
Remuneration other than in cash for service not in the course of employer's trade or business
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
3401-a-13-1
Remuneration for services performed by Peace Corps volunteers
3401-a-14-1
Group-term life insurance
3401-a-15-1
Moving expenses
3401-a-16-1
Tips
3401-a-17-1
Remuneration for services performed on a boat engaged in catching fish
3401-a-18-1
Payments or benefits under a qualified educational assistance program
3401-a-19-1
Reimbursements under a self-insured medical reimbursement plan
3401-b-1
Payroll period
3401-c-1
Employee
3401-d-1
Employer
3401-f-1
Tips
3402-a-1
Requirement of withholding
3402-b-1
Percentage method of withholding
3402-c-1
Wage bracket withholding
3402-d-1
Failure to withhold
3402-e-1
Included and excluded wages
3402-f-1-1
Withholding allowance
3402-f-2-1
Furnishing of withholding allowance certificates
3402-f-3-1
When withholding allowance certificate takes effect
3402-f-4-1
Effective period of a withholding allowance certificate
3402-f-5-1
Form and contents of withholding allowance certificates
3402-f-6-1
Withholding exemptions for nonresident alien individuals
3402-g-1
Supplemental wage payments
3402-g-2
Wages paid for payroll period of more than one year
3402-g-3
Wages paid through an agent, fiduciary, or other person on behalf of two or more employers
3402-h-1-1
Withholding on basis of average wages
3402-h-2-1
Withholding on basis of annualized wages
3402-h-3-1
Withholding on basis of cumulative wages
3402-h-4-1
Other methods
3402-i-1
Increases in withholding
3402-j-1
Remuneration other than in cash for service performed by retail commission salesman
3402-k-1
Special rule for tips
3402-l-1
Determination and disclosure of marital or filing status
3402-m-1
Additional withholding allowance
3402-n-1
Employees incurring no income tax liability
3402-o-1
Extension of withholding to supplemental unemployment compensation benefits
3402-o-2
Extension of withholding to annuity payments if requested by payee
3402-o-3
Extension of withholding to sick pay
3402-p-1
Voluntary withholding agreements
3402-q-1
Extension of withholding to certain gambling winnings
3402-r-1
Withholding on distributions of Indian gaming profits to tribal members
3403-1
Liability for tax
3404-1
Return and payment by governmental employer
3405-a-1
Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments
3405-c-1
Withholding on eligible rollover distributions; questions and answers
3405-e-1
Questions and answers relating to withholding on pensions, annuities, and certain other deferred income
3406-0
Outline of the backup withholding regulations
3406-a-1
Backup withholding requirement on reportable payments
3406-a-2
Definition of payors obligated to backup withhold
3406-a-3
Scope and extent of accounts subject to backup withholding
3406-a-4
Time when payments are considered to be paid and subject to backup withholding
3406-b-2-1
Reportable interest payment
3406-b-2-2
Original issue discount
3406-b-2-3
Window transactions
3406-b-2-4
Reportable dividend payment
3406-b-2-5
Reportable patronage dividend payment
3406-b-3-1
Reportable payments of rents, commissions, nonemployee compensation, etc
3406-b-3-2
Reportable barter exchanges and gross proceeds of sales of securities, commodities, or digital assets by brokers
3406-b-3-3
Reportable payments by certain fishing boat operators
3406-b-3-4
Reportable payments of royalties
3406-b-3-5
Reportable payments of payment card and third party network transactions
3406-b-4-1
Exemption for certain minimal payments
3406-c-1
Notified payee underreporting of reportable interest or dividend payments
3406-d-1
Manner required for furnishing a taxpayer identification number
3406-d-2
Payee certification failure
3406-d-3
Special 30-day rules for certain reportable payments
3406-d-4
Special rules for readily tradable instruments acquired through a broker
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
3406-e-1
Period during which backup withholding is required
3406-f-1
Confidentiality of information
3406-g-1
Exception for payments to certain payees and certain other payments
3406-g-2
Exception for reportable payment for which withholding is otherwise required
3406-g-3
Exemption while payee is waiting for a taxpayer identification number
3406-h-1
Definitions
3406-h-2
Special rules
3406-h-3
Certificates
3406-i-1
Effective date
3406-j-1
Taxpayer Identification Number (TIN) matching program
