Special rule for certain transferred Federal employees
3 rules0 of 3 subsections
In the case of any payments of wages for service performed in the employ of an international organization pursuant to a transfer to which the provisions of section 3121(y) are applicable—
(1)
(1)#
subsection (a) shall not apply,
(2)#
the head of the Federal agency from which the transfer was made shall separately include on the statement required under section 6051—
(A) the amount determined to be the amount of the wages for such service, and
(B) the amount of the tax imposed by section 3101 on such payments, and
(3)#
the tax imposed by section 3101 on such payments shall be paid by the employee.