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Exemption where tax otherwise withheld

In the case of any payment of winnings which are subject to withholding made to a nonresident alien individual or a foreign corporation, the tax imposed under paragraph (1) shall not apply to any such payment subject to tax under section 1441(a) (relating to withholding on nonresident aliens) or tax under section 1442(a) (relating to withholding on foreign corporations).

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statutes/26/3402/q.yaml

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Rules

withholding_winnings_proceeds_threshold

Parameter

source: 26 USC 3402(q)(3)(A)-(C)

- name: withholding_winnings_proceeds_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3402(q)(3)(A)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: more than $5,000
  versions:
    - effective_from: '0001-01-01'
      formula: '5000'

wager_proceeds_to_wager_ratio_threshold

Parameter

source: 26 USC 3402(q)(3)(A), (C)(ii)

- name: wager_proceeds_to_wager_ratio_threshold
  kind: parameter
  dtype: Decimal
  source: 26 USC 3402(q)(3)(A), (C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: at least 300 times
  versions:
    - effective_from: '0001-01-01'
      formula: '300'

wager_proceeds

Derived

source: 26 USC 3402(q)(4)

- name: wager_proceeds
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(q)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        (if proceeds_are_not_money: fair_market_value_of_nonmoney_amount_received_from_wager else:
        amount_received_from_wager) - amount_wagered

winnings_subject_to_withholding

Derived

source: 26 USC 3402(q)(3)

- name: winnings_subject_to_withholding
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(q)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/q#wager_proceeds
            output: wager_proceeds
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/q#withholding_winnings_proceeds_threshold
            output: withholding_winnings_proceeds_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/q#wager_proceeds_to_wager_ratio_threshold
            output: wager_proceeds_to_wager_ratio_threshold
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        wager_proceeds > withholding_winnings_proceeds_threshold
        and (
          wager_placed_in_state_conducted_lottery_with_state_agency_or_authorized_employee_or_agent
          or wager_placed_in_sweepstakes
          or wager_placed_in_wagering_pool
          or wager_placed_in_lottery_other_than_state_conducted_lottery
          or (
            wagering_transaction_in_parimutuel_pool_for_horse_races_dog_races_or_jai_alai
            and wager_proceeds >= wager_proceeds_to_wager_ratio_threshold * amount_wagered
          )
          or (
            other_wagering_transaction_not_described_by_state_lottery_sweepstakes_wagering_pool_lottery_or_parimutuel_pool
            and wager_proceeds >= wager_proceeds_to_wager_ratio_threshold * amount_wagered
          )
        )

slot_keno_bingo_tax_exemption_applies

Derived

source: 26 USC 3402(q)(5)

- name: slot_keno_bingo_tax_exemption_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(q)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_winnings_from_slot_machine
        or payment_is_winnings_from_keno
        or payment_is_winnings_from_bingo

payment_of_winnings_treated_as_wages_for_section_3403

Derived

source: 26 USC 3402(q)(7)

- name: payment_of_winnings_treated_as_wages_for_section_3403
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(q)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/q#winnings_subject_to_withholding
            output: winnings_subject_to_withholding
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: winnings_subject_to_withholding

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 1441 (a)inferredUS Federal › Statutes › Title 26 › § 1441 › (a)
26 USC § 1442 (a)inferredUS Federal › Statutes › Title 26 › § 1442 › (a)

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us/statute/26/3402/q/2 — Exemption where tax otherwise withheld · Axiom

Exemption where tax otherwise withheld

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/q.yaml

Displaying the canonical repository encoding.

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

View on GitHub

Rules

withholding_winnings_proceeds_threshold

Parameter

source: 26 USC 3402(q)(3)(A)-(C)

- name: withholding_winnings_proceeds_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3402(q)(3)(A)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: more than $5,000
  versions:
    - effective_from: '0001-01-01'
      formula: '5000'

wager_proceeds_to_wager_ratio_threshold

Parameter

source: 26 USC 3402(q)(3)(A), (C)(ii)

- name: wager_proceeds_to_wager_ratio_threshold
  kind: parameter
  dtype: Decimal
  source: 26 USC 3402(q)(3)(A), (C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: at least 300 times
  versions:
    - effective_from: '0001-01-01'
      formula: '300'

wager_proceeds

Derived

source: 26 USC 3402(q)(4)

- name: wager_proceeds
  kind: derived
  entity: Payment
  dtype: Money
  period: Day
  unit: USD
  source: 26 USC 3402(q)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        (if proceeds_are_not_money: fair_market_value_of_nonmoney_amount_received_from_wager else:
        amount_received_from_wager) - amount_wagered

winnings_subject_to_withholding

Derived

source: 26 USC 3402(q)(3)

- name: winnings_subject_to_withholding
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(q)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/q#wager_proceeds
            output: wager_proceeds
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/q#withholding_winnings_proceeds_threshold
            output: withholding_winnings_proceeds_threshold
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/q#wager_proceeds_to_wager_ratio_threshold
            output: wager_proceeds_to_wager_ratio_threshold
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        wager_proceeds > withholding_winnings_proceeds_threshold
        and (
          wager_placed_in_state_conducted_lottery_with_state_agency_or_authorized_employee_or_agent
          or wager_placed_in_sweepstakes
          or wager_placed_in_wagering_pool
          or wager_placed_in_lottery_other_than_state_conducted_lottery
          or (
            wagering_transaction_in_parimutuel_pool_for_horse_races_dog_races_or_jai_alai
            and wager_proceeds >= wager_proceeds_to_wager_ratio_threshold * amount_wagered
          )
          or (
            other_wagering_transaction_not_described_by_state_lottery_sweepstakes_wagering_pool_lottery_or_parimutuel_pool
            and wager_proceeds >= wager_proceeds_to_wager_ratio_threshold * amount_wagered
          )
        )

slot_keno_bingo_tax_exemption_applies

Derived

source: 26 USC 3402(q)(5)

- name: slot_keno_bingo_tax_exemption_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(q)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_winnings_from_slot_machine
        or payment_is_winnings_from_keno
        or payment_is_winnings_from_bingo

payment_of_winnings_treated_as_wages_for_section_3403

Derived

source: 26 USC 3402(q)(7)

- name: payment_of_winnings_treated_as_wages_for_section_3403
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(q)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/q#winnings_subject_to_withholding
            output: winnings_subject_to_withholding
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: winnings_subject_to_withholding

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 1441 (a)inferredUS Federal › Statutes › Title 26 › § 1441 › (a)
26 USC § 1442 (a)inferredUS Federal › Statutes › Title 26 › § 1442 › (a)