26 CFR Subpart E - Collection of Income Tax at Source

  1. § 31.3401(a)-1 Wages.
  2. § 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
  3. § 31.3401(a)-2 Exclusions from wages.
  4. § 31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements.
  5. § 31.3401(a)-4 Reimbursements and other expense allowance amounts.
  6. § 31.3401(a)(1)-1 Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.
  7. § 31.3401(a)(2)-1 Agricultural labor.
  8. § 31.3401(a)(3)-1 Remuneration for domestic service.
  9. § 31.3401(a)(4)-1 Cash remuneration for service not in the course of employer's trade or business.
  10. § 31.3401(a)(5)-1 Remuneration for services for foreign government or international organization.
  11. § 31.3401(a)(6)-1 Remuneration for services of nonresident alien individuals.
  12. § 31.3401(a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
  13. § 31.3401(a)(7)-1 Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.
  14. § 31.3401(a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States.
  15. § 31.3401(a)(8)(B)-1 Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.
  16. § 31.3401(a)(8)(C)-1 Remuneration for services performed in Puerto Rico by citizen of the United States.
  17. § 31.3401(a)(9)-1 Remuneration for services performed by a minister of a church or a member of a religious order.
  18. § 31.3401(a)(10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
  19. § 31.3401(a)(11)-1 Remuneration other than in cash for service not in the course of employer's trade or business.
  20. § 31.3401(a)(12)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.
  21. § 31.3401(a)(13)-1 Remuneration for services performed by Peace Corps volunteers.
  22. § 31.3401(a)(14)-1 Group-term life insurance.
  23. § 31.3401(a)(15)-1 Moving expenses.
  24. § 31.3401(a)(16)-1 Tips.
  25. § 31.3401(a)(17)-1 Remuneration for services performed on a boat engaged in catching fish.
  26. § 31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program.
  27. § 31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
  28. § 31.3401(b)-1 Payroll period.
  29. § 31.3401(c)-1 Employee.
  30. § 31.3401(d)-1 Employer.
  31. § 31.3401(e)-1 Number of withholding exemptions claimed.
  32. § 31.3401(f)-1 Tips.
  33. § 31.3402(a)-1 Requirement of withholding.
  34. § 31.3402(b)-1 Percentage method of withholding.
  35. § 31.3402(c)-1 Wage bracket withholding.
  36. § 31.3402(d)-1 Failure to withhold.
  37. § 31.3402(e)-1 Included and excluded wages.
  38. § 31.3402(f)(1)-1 Withholding exemptions.
  39. § 31.3402(f)(2)-1 Withholding exemption certificates.
  40. § 31.3402(f)(3)-1 When withholding exemption certificate takes effect.
  41. § 31.3402(f)(4)-1 Period during which withholding exemption certificate remains in effect.
  42. § 31.3402(f)(4)-2 Effective period of withholding exemption certificate.
  43. § 31.3402(f)(5)-1 Form and contents of withholding exemption certificates.
  44. § 31.3402(f)(6)-1 Withholding exemptions for nonresident alien individuals.
  45. § 31.3402(g)-1 Supplemental wage payments.
  46. § 31.3402(g)-2 Wages paid for payroll period of more than one year.
  47. § 31.3402(g)-3 Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.
  48. § 31.3402(h)(1)-1 Withholding on basis of average wages.
  49. § 31.3402(h)(2)-1 Withholding on basis of annualized wages.
  50. § 31.3402(h)(3)-1 Withholding on basis of cumulative wages.
  51. § 31.3402(h)(4)-1 Other methods.
  52. § 31.3402(i)-1 Additional withholding.
  53. § 31.3402(i)-2 Increases or decreases in withholding.
  54. § 31.3402(j)-1 Remuneration other than in cash for service performed by retail commission salesman.
  55. § 31.3402(k)-1 Special rule for tips.
  56. § 31.3402(l)-1 Determination and disclosure of marital status.
  57. § 31.3402(m)-1 Withholding allowances.
  58. § 31.3402(n)-1 Employees incurring no income tax liability.
  59. § 31.3402(o)-1 Extension of withholding to supplemental unemployment compensation benefits.
  60. § 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.
  61. § 31.3402(o)-3 Extension of withholding to sick pay.
  62. § 31.3402(p)-1 Voluntary withholding agreements.
  63. § 31.3402(q)-1 Extension of withholding to certain gambling winnings.
  64. § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members.
  65. § 31.3403-1 Liability for tax.
  66. § 31.3404-1 Return and payment by governmental employer.
  67. § 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers.
  68. § 31.3406-0 Outline of the backup withholding regulations.
  69. § 31.3406(a)-1 Backup withholding requirement on reportable payments.
  70. § 31.3406(a)-2 Definition of payors obligated to backup withhold.
  71. § 31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
  72. § 31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding.
  73. § 31.3406(b)(2)-1 Reportable interest payment.
  74. § 31.3406(b)(2)-2 Original issue discount.
  75. § 31.3406(b)(2)-3 Window transactions.
  76. § 31.3406(b)(2)-4 Reportable dividend payment.
  77. § 31.3406(b)(2)-5 Reportable patronage dividend payment.
  78. § 31.3406(b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc.
  79. § 31.3406(b)(3)-2 Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers.
  80. § 31.3406(b)(3)-3 Reportable payments by certain fishing boat operators.
  81. § 31.3406(b)(3)-4 Reportable payments of royalties.
  82. § 31.3406(b)(3)-5 Reportable payments of payment card and third party network transactions.
  83. § 31.3406(b)(4)-1 Exemption for certain minimal payments.
  84. § 31.3406(c)-1 Notified payee underreporting of reportable interest or dividend payments.
  85. § 31.3406(d)-1 Manner required for furnishing a taxpayer identification number.
  86. § 31.3406(d)-2 Payee certification failure.
  87. § 31.3406(d)-3 Special 30-day rules for certain reportable payments.
  88. § 31.3406(d)-4 Special rules for readily tradable instruments acquired through a broker.
  89. § 31.3406(d)-5 Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.
  90. § 31.3406(e)-1 Period during which backup withholding is required.
  91. § 31.3406(f)-1 Confidentiality of information.
  92. § 31.3406(g)-1 Exception for payments to certain payees and certain other payments.
  93. § 31.3406(g)-2 Exception for reportable payment for which withholding is otherwise required.
  94. § 31.3406(g)-3 Exemption while payee is waiting for a taxpayer identification number.
  95. § 31.3406(h)-1 Definitions.
  96. § 31.3406(h)-2 Special rules.
  97. § 31.3406(h)-3 Certificates.
  98. § 31.3406(i)-1 Effective date.
  99. § 31.3406(j)-1 Taxpayer Identification Number (TIN) matching program.