Nonpayroll withheld taxes
(b) Nonpayroll withheld taxes defined. For purposes of this section, effective with respect to payments made after December 31, 1993, nonpayroll withheld taxes means (1) Amounts withheld under section 3402(q), relating to withholding on certain gambling winnings; (2) Amounts withheld under section 3402 with respect to amounts paid as retirement pay for service in the Armed Forces of the United States; (3) Amounts withheld under section 3402(o)(1)(B), relating to certain annuities; (4) Annuities withheld under section 3405, relating to withholding on pensions, annuities, IRAs, and certain other deferred income; and (5) Amounts withheld under section 3406, relating to backup withholding with respect to reportable payments.