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us/statute/26/3402/n — Employees incurring no income tax liability · Axiom

Employees incurring no income tax liability

1 rule0 of 2 subsections

Notwithstanding any other provision of this section, an employer shall not be required to deduct and withhold any tax under this chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding allowance certificate (in such form and containing such other information as the Secretary may prescribe) furnished to the employer by the employee certifying that the employee—

(1)#

incurred no liability for income tax imposed under subtitle A for his preceding taxable year, and

(2)#

anticipates that he will incur no liability for income tax imposed under subtitle A for his current taxable year.

The Secretary shall by regulations provide for the coordination of the provisions of this subsection with the provisions of subsection (f).

in view

Whole section

Encodings · 1

employer_withholding_not_required_for_no_liability_certificate_payment26 USC § 3402 (n) · derived

26 USC 3402(n)

name: employer_withholding_not_required_for_no_liability_certificate_payment
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: 26 USC 3402(n)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            Notwithstanding any other provision of this section, an employer
            shall not be required to deduct and withhold any tax under this
            chapter
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: upon a payment of wages to an employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            if there is in effect with respect to such payment a withholding
            allowance certificate ... furnished to the employer by the employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            incurred no liability for income tax imposed under subtitle A for
            his preceding taxable year
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            anticipates that he will incur no liability for income tax imposed
            under subtitle A for his current taxable year
versions:
  - effective_from: '0001-01-01'
    formula: >-
      payment_is_wages_to_employee

      and
      withholding_allowance_certificate_furnished_by_employee_is_in_effect_for_payment_with_respect_to_such_payment

      and
      certificate_certifies_employee_incurred_no_subtitle_a_income_tax_liability_for_preceding_taxable_year

      and
      certificate_certifies_employee_anticipates_no_subtitle_a_income_tax_liability_for_current_taxable_year

▸rulespec code

Shown source

statutes/26/3402/n.yaml

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Rules

employer_withholding_not_required_for_no_liability_certificate_payment

Derived

source: 26 USC 3402(n)

- name: employer_withholding_not_required_for_no_liability_certificate_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(n)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              Notwithstanding any other provision of this section, an employer shall not be required
              to deduct and withhold any tax under this chapter
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: upon a payment of wages to an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              if there is in effect with respect to such payment a withholding allowance certificate
              ... furnished to the employer by the employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              incurred no liability for income tax imposed under subtitle A for his preceding
              taxable year
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              anticipates that he will incur no liability for income tax imposed under subtitle A
              for his current taxable year
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        payment_is_wages_to_employee

        and
        withholding_allowance_certificate_furnished_by_employee_is_in_effect_for_payment_with_respect_to_such_payment

        and
        certificate_certifies_employee_incurred_no_subtitle_a_income_tax_liability_for_preceding_taxable_year

        and
        certificate_certifies_employee_anticipates_no_subtitle_a_income_tax_liability_for_current_taxable_year

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Employees incurring no income tax liability

1 rule0 of 2 subsections

Official source

graph ↗build calculator ↗

(1)#

incurred no liability for income tax imposed under subtitle A for his preceding taxable year, and

(2)#

anticipates that he will incur no liability for income tax imposed under subtitle A for his current taxable year.

The Secretary shall by regulations provide for the coordination of the provisions of this subsection with the provisions of subsection (f).

in view

Whole section

Encodings · 1

employer_withholding_not_required_for_no_liability_certificate_payment26 USC § 3402 (n) · derived

26 USC 3402(n)

name: employer_withholding_not_required_for_no_liability_certificate_payment
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: 26 USC 3402(n)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            Notwithstanding any other provision of this section, an employer
            shall not be required to deduct and withhold any tax under this
            chapter
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: upon a payment of wages to an employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            if there is in effect with respect to such payment a withholding
            allowance certificate ... furnished to the employer by the employee
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            incurred no liability for income tax imposed under subtitle A for
            his preceding taxable year
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3402
          excerpt: >-
            anticipates that he will incur no liability for income tax imposed
            under subtitle A for his current taxable year
versions:
  - effective_from: '0001-01-01'
    formula: >-
      payment_is_wages_to_employee

      and
      withholding_allowance_certificate_furnished_by_employee_is_in_effect_for_payment_with_respect_to_such_payment

      and
      certificate_certifies_employee_incurred_no_subtitle_a_income_tax_liability_for_preceding_taxable_year

      and
      certificate_certifies_employee_anticipates_no_subtitle_a_income_tax_liability_for_current_taxable_year

▸rulespec code

Shown source

statutes/26/3402/n.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

employer_withholding_not_required_for_no_liability_certificate_payment

Derived

source: 26 USC 3402(n)

- name: employer_withholding_not_required_for_no_liability_certificate_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(n)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              Notwithstanding any other provision of this section, an employer shall not be required
              to deduct and withhold any tax under this chapter
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: upon a payment of wages to an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              if there is in effect with respect to such payment a withholding allowance certificate
              ... furnished to the employer by the employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              incurred no liability for income tax imposed under subtitle A for his preceding
              taxable year
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              anticipates that he will incur no liability for income tax imposed under subtitle A
              for his current taxable year
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        payment_is_wages_to_employee

        and
        withholding_allowance_certificate_furnished_by_employee_is_in_effect_for_payment_with_respect_to_such_payment

        and
        certificate_certifies_employee_incurred_no_subtitle_a_income_tax_liability_for_preceding_taxable_year

        and
        certificate_certifies_employee_anticipates_no_subtitle_a_income_tax_liability_for_current_taxable_year