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Requirement of withholding

1 rule0 of 2 subsections

(1) In general

(1)In general#

Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with tables or computational procedures prescribed by the Secretary. Any tables or procedures prescribed under this paragraph shall—

(A) apply with respect to the amount of wages paid during such periods as the Secretary may prescribe, and

(B) be in such form, and provide for such amounts to be deducted and withheld, as the Secretary determines to be most appropriate to carry out the purposes of this chapter and to reflect the provisions of chapter 1 applicable to such periods.

(2)Amount of wages#

For purposes of applying tables or procedures prescribed under paragraph (1), the term “the amount of wages” means the amount by which the wages exceed the taxpayer’s withholding allowance, prorated to the payroll period.

in view

Whole section

Encodings · 1

amount_of_wages_for_withholding_tables26 USC § 3402 (a) · derived

26 USC 3402(a)(2)

name: amount_of_wages_for_withholding_tables
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3402(a)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            the amount by which the wages exceed the taxpayer’s withholding
            allowance, prorated to the payroll period
versions:
  - effective_from: '0001-01-01'
    formula: |-
      max(
          0,
          wages
          - taxpayer_withholding_allowance_prorated_to_payroll_period
      )

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Shown source

statutes/26/3402/a.yaml

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Rules

amount_of_wages_for_withholding_tables

Derived

source: 26 USC 3402(a)(2)

- name: amount_of_wages_for_withholding_tables
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the amount by which the wages exceed the taxpayer’s withholding allowance, prorated to
              the payroll period
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        max(
            0,
            wages
            - taxpayer_withholding_allowance_prorated_to_payroll_period
        )

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us/statute/26/3402/a — Requirement of withholding · Axiom

Requirement of withholding

1 rule0 of 2 subsections

Official source

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(1) In general

(1)In general#

(A) apply with respect to the amount of wages paid during such periods as the Secretary may prescribe, and

(2)Amount of wages#

in view

Whole section

Encodings · 1

amount_of_wages_for_withholding_tables26 USC § 3402 (a) · derived

26 USC 3402(a)(2)

name: amount_of_wages_for_withholding_tables
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3402(a)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            the amount by which the wages exceed the taxpayer’s withholding
            allowance, prorated to the payroll period
versions:
  - effective_from: '0001-01-01'
    formula: |-
      max(
          0,
          wages
          - taxpayer_withholding_allowance_prorated_to_payroll_period
      )

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▸rulespec code

Shown source

statutes/26/3402/a.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

amount_of_wages_for_withholding_tables

Derived

source: 26 USC 3402(a)(2)

- name: amount_of_wages_for_withholding_tables
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the amount by which the wages exceed the taxpayer’s withholding allowance, prorated to
              the payroll period
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        max(
            0,
            wages
            - taxpayer_withholding_allowance_prorated_to_payroll_period
        )