loading…

General rule

For purposes of this chapter (and so much of subtitle F as relates to this chapter)—

(A) any supplemental unemployment compensation benefit paid to an individual,

(B) any payment of an annuity to an individual, if at the time the payment is made a request that such annuity be subject to withholding under this chapter is in effect, and

(C) any payment to an individual of sick pay which does not constitute wages (determined without regard to this subsection), if at the time the payment is made a request that such sick pay be subject to withholding under this chapter is in effect,

shall be treated as if it were a payment of wages by an employer to an employee for a payroll period.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/o.yaml

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Rules

sick_pay_request_effective_wait_days

Parameter

source: 26 USC 3402(o)(4)(C)(i)

- name: sick_pay_request_effective_wait_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(o)(4)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              payments made more than 7 days after the date on which such request is furnished to
              the payor
  versions:
    - effective_from: '0001-01-01'
      formula: '7'

supplemental_unemployment_compensation_benefit_amount

Derived

source: 26 USC 3402(o)(2)(A)

- name: supplemental_unemployment_compensation_benefit_amount
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(o)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if
        amount_paid_to_employee_pursuant_to_employer_party_plan_because_of_qualifying_involuntary_separation:
        supplemental_unemployment_compensation_benefit_includible_in_employee_gross_income_amount
        else: 0

supplemental_unemployment_compensation_benefit

Derived

source: 26 USC 3402(o)(2)(A)

- name: supplemental_unemployment_compensation_benefit
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: supplemental_unemployment_compensation_benefit_amount > 0

annuity

Derived

source: 26 USC 3402(o)(2)(B)

- name: annuity
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: amount_paid_to_individual_as_pension_or_annuity

sick_pay

Derived

source: 26 USC 3402(o)(2)(C)

- name: sick_pay
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        amount_paid_to_employee_pursuant_to_plan_to_which_employer_is_party

        and
        payment_is_remuneration_or_in_lieu_for_temporary_absence_due_to_sickness_or_personal_injuries

sick_pay_not_constituting_wages

Derived

source: 26 USC 3402(o)(1)(C)

- name: sick_pay_not_constituting_wages
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sick_pay
        and sick_pay_does_not_constitute_wages_determined_without_regard_to_subsection

withholding_request_form_requirements_satisfied

Derived

source: 26 USC 3402(o)(4)(A)-(B)

- name: withholding_request_form_requirements_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(A)-(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        request_made_by_payee_in_writing_to_person_making_payments
        and request_contains_payee_social_security_number
        and request_specifies_amount_to_deduct_from_each_full_payment

sick_pay_request_timing_satisfied

Derived

source: 26 USC 3402(o)(4)(C)(i)

- name: sick_pay_request_timing_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/o#sick_pay_request_effective_wait_days
            output: sick_pay_request_effective_wait_days
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        days_after_sick_pay_request_furnished_to_payor > sick_pay_request_effective_wait_days
        or payor_elects_request_effective_earlier_than_default

annuity_request_timing_satisfied

Derived

source: 26 USC 3402(o)(4)(C)(ii)

- name: annuity_request_timing_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity_request_effective_time_prescribed_by_secretary_has_arrived
        or payor_elects_request_effective_earlier_than_default

sick_pay_withholding_request_in_effect_for_payment

Derived

source: 26 USC 3402(o)(1)(C), (4)

- name: sick_pay_withholding_request_in_effect_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(C), (4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sick_pay_not_constituting_wages
        and withholding_request_form_requirements_satisfied
        and sick_pay_request_timing_satisfied

annuity_withholding_request_in_effect_for_payment

Derived

source: 26 USC 3402(o)(1)(B), (4)

- name: annuity_withholding_request_in_effect_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(B), (4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity
        and withholding_request_form_requirements_satisfied
        and annuity_request_timing_satisfied

annuity_or_sick_pay_withholding_request_applies_to_payment

Derived

source: 26 USC 3402(o)(3)

- name: annuity_or_sick_pay_withholding_request_applies_to_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity_withholding_request_in_effect_for_payment
        or sick_pay_withholding_request_in_effect_for_payment

request_specified_amount_satisfies_regulatory_minimum

Derived

source: 26 USC 3402(o)(3)

- name: request_specified_amount_satisfies_regulatory_minimum
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        specified_withholding_amount_in_request >=
        minimum_withholding_amount_under_secretary_regulations

request_specified_withholding_amount_for_payment

Derived

source: 26 USC 3402(o)(3)

- name: request_specified_withholding_amount_for_payment
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if annuity_or_sick_pay_withholding_request_applies_to_payment and
        request_specified_amount_satisfies_regulatory_minimum:
          if payment_is_greater_or_less_than_full_payment:
            specified_withholding_amount_in_request * (payment_amount / full_payment_amount)
          else:
            specified_withholding_amount_in_request
        else:
          0

collective_bargaining_sick_pay_special_rule_applies

Derived

source: 26 USC 3402(o)(5)

- name: collective_bargaining_sick_pay_special_rule_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        sick_pay_not_constituting_wages

        and
        sick_pay_paid_pursuant_to_collective_bargaining_agreement_between_employee_representatives_and_one_or_more_employers

        and
        collective_bargaining_agreement_specifies_paragraph_applies_and_determines_withholding_amount

        and individual_social_security_number_furnished_to_payor

        and payor_furnished_information_needed_for_collective_bargaining_sick_pay_withholding

subsection_o_payment_category_before_designated_distribution_coordination

Derived

source: 26 USC 3402(o)

- name: subsection_o_payment_category_before_designated_distribution_coordination
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        supplemental_unemployment_compensation_benefit
        or annuity_withholding_request_in_effect_for_payment
        or sick_pay_withholding_request_in_effect_for_payment
        or collective_bargaining_sick_pay_special_rule_applies

loading…

us/statute/26/3402/o/1 — General rule · Axiom

General rule

Official source

For purposes of this chapter (and so much of subtitle F as relates to this chapter)—

(A) any supplemental unemployment compensation benefit paid to an individual,

(B) any payment of an annuity to an individual, if at the time the payment is made a request that such annuity be subject to withholding under this chapter is in effect, and

shall be treated as if it were a payment of wages by an employer to an employee for a payroll period.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/o.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3402/o; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

sick_pay_request_effective_wait_days

Parameter

source: 26 USC 3402(o)(4)(C)(i)

- name: sick_pay_request_effective_wait_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(o)(4)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              payments made more than 7 days after the date on which such request is furnished to
              the payor
  versions:
    - effective_from: '0001-01-01'
      formula: '7'

supplemental_unemployment_compensation_benefit_amount

Derived

source: 26 USC 3402(o)(2)(A)

- name: supplemental_unemployment_compensation_benefit_amount
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(o)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if
        amount_paid_to_employee_pursuant_to_employer_party_plan_because_of_qualifying_involuntary_separation:
        supplemental_unemployment_compensation_benefit_includible_in_employee_gross_income_amount
        else: 0

supplemental_unemployment_compensation_benefit

Derived

source: 26 USC 3402(o)(2)(A)

- name: supplemental_unemployment_compensation_benefit
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: supplemental_unemployment_compensation_benefit_amount > 0

annuity

Derived

source: 26 USC 3402(o)(2)(B)

- name: annuity
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: amount_paid_to_individual_as_pension_or_annuity

sick_pay

Derived

source: 26 USC 3402(o)(2)(C)

- name: sick_pay
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        amount_paid_to_employee_pursuant_to_plan_to_which_employer_is_party

        and
        payment_is_remuneration_or_in_lieu_for_temporary_absence_due_to_sickness_or_personal_injuries

sick_pay_not_constituting_wages

Derived

source: 26 USC 3402(o)(1)(C)

- name: sick_pay_not_constituting_wages
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sick_pay
        and sick_pay_does_not_constitute_wages_determined_without_regard_to_subsection

withholding_request_form_requirements_satisfied

Derived

source: 26 USC 3402(o)(4)(A)-(B)

- name: withholding_request_form_requirements_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(A)-(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        request_made_by_payee_in_writing_to_person_making_payments
        and request_contains_payee_social_security_number
        and request_specifies_amount_to_deduct_from_each_full_payment

sick_pay_request_timing_satisfied

Derived

source: 26 USC 3402(o)(4)(C)(i)

- name: sick_pay_request_timing_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/o#sick_pay_request_effective_wait_days
            output: sick_pay_request_effective_wait_days
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        days_after_sick_pay_request_furnished_to_payor > sick_pay_request_effective_wait_days
        or payor_elects_request_effective_earlier_than_default

annuity_request_timing_satisfied

Derived

source: 26 USC 3402(o)(4)(C)(ii)

- name: annuity_request_timing_satisfied
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(4)(C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity_request_effective_time_prescribed_by_secretary_has_arrived
        or payor_elects_request_effective_earlier_than_default

sick_pay_withholding_request_in_effect_for_payment

Derived

source: 26 USC 3402(o)(1)(C), (4)

- name: sick_pay_withholding_request_in_effect_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(C), (4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sick_pay_not_constituting_wages
        and withholding_request_form_requirements_satisfied
        and sick_pay_request_timing_satisfied

annuity_withholding_request_in_effect_for_payment

Derived

source: 26 USC 3402(o)(1)(B), (4)

- name: annuity_withholding_request_in_effect_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(1)(B), (4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity
        and withholding_request_form_requirements_satisfied
        and annuity_request_timing_satisfied

annuity_or_sick_pay_withholding_request_applies_to_payment

Derived

source: 26 USC 3402(o)(3)

- name: annuity_or_sick_pay_withholding_request_applies_to_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        annuity_withholding_request_in_effect_for_payment
        or sick_pay_withholding_request_in_effect_for_payment

request_specified_amount_satisfies_regulatory_minimum

Derived

source: 26 USC 3402(o)(3)

- name: request_specified_amount_satisfies_regulatory_minimum
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        specified_withholding_amount_in_request >=
        minimum_withholding_amount_under_secretary_regulations

request_specified_withholding_amount_for_payment

Derived

source: 26 USC 3402(o)(3)

- name: request_specified_withholding_amount_for_payment
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(o)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if annuity_or_sick_pay_withholding_request_applies_to_payment and
        request_specified_amount_satisfies_regulatory_minimum:
          if payment_is_greater_or_less_than_full_payment:
            specified_withholding_amount_in_request * (payment_amount / full_payment_amount)
          else:
            specified_withholding_amount_in_request
        else:
          0

collective_bargaining_sick_pay_special_rule_applies

Derived

source: 26 USC 3402(o)(5)

- name: collective_bargaining_sick_pay_special_rule_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        sick_pay_not_constituting_wages

        and
        sick_pay_paid_pursuant_to_collective_bargaining_agreement_between_employee_representatives_and_one_or_more_employers

        and
        collective_bargaining_agreement_specifies_paragraph_applies_and_determines_withholding_amount

        and individual_social_security_number_furnished_to_payor

        and payor_furnished_information_needed_for_collective_bargaining_sick_pay_withholding

subsection_o_payment_category_before_designated_distribution_coordination

Derived

source: 26 USC 3402(o)

- name: subsection_o_payment_category_before_designated_distribution_coordination
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(o)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        supplemental_unemployment_compensation_benefit
        or annuity_withholding_request_in_effect_for_payment
        or sick_pay_withholding_request_in_effect_for_payment
        or collective_bargaining_sick_pay_special_rule_applies