CFR

SUBPART E—Collection of Income Tax at Source (§31.3401(a)-1 to §31.3406(j)-1)

• 31.3401(a)-1—Wages.
• 31.3401(a)-1T—Question and answer relating to the definition of wages in section 3401(a) (Temporary).
• 31.3401(a)-2—Exclusions from wages.
• 31.3401(a)-3—Amounts deemed wages under voluntary withholding agreements.
• 31.3401(a)-4—Reimbursements and other expense allowance amounts.
• 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.
• 31.3401(a)(2)-1—Agricultural labor.
• 31.3401(a)(3)-1—Remuneration for domestic service.
• 31.3401(a)(4)-1—Cash remuneration for service not in the course of employer's trade or business.
• 31.3401(a)(5)-1—Remuneration for services for foreign government or international organization.
• 31.3401(a)(6)-1—Remuneration for services of nonresident alien individuals.
• 31.3401(a)(6)-1A—Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
• 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 St
• 31.3401(a)(8)(A)-1—Remuneration for services performed outside the United States by citizens of the United States.
• 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.
• 31.3401(a)(8)(C)-1—Remuneration for services performed in Puerto Rico by citizen of the United States.
• 31.3401(a)(9)-1—Remuneration for services performed by a minister of a church or a member of a religious order.
• 31.3401(a)(10)-1—Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
• 31.3401(a)(11)-1—Remuneration other than in cash for service not in the course of employer's trade or business.
• 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.
• 31.3401(a)(13)-1—Remuneration for services performed by Peace Corps volunteers.
• 31.3401(a)(14)-1—Group-term life insurance.
• 31.3401(a)(15)-1—Moving expenses.
• 31.3401(a)(16)-1—Tips.
• 31.3401(a)(17)-1—Remuneration for services performed on a boat engaged in catching fish.
• 31.3401(a)(18)-1—Payments or benefits under a qualified educational assistance program.
• 31.3401(a)(19)-1—Reimbursements under a self-insured medical reimbursement plan.
• 31.3401(b)-1—Payroll period.
• 31.3401(c)-1—Employee.
• 31.3401(d)-1—Employer.
• 31.3401(e)-1—Number of withholding exemptions claimed.
• 31.3401(f)-1—Tips.
• 31.3402(a)-1—Requirement of withholding.
• 31.3402(b)-1—Percentage method of withholding.
• 31.3402(c)-1—Wage bracket withholding.
• 31.3402(d)-1—Failure to withhold.
• 31.3402(e)-1—Included and excluded wages.
• 31.3402(f)(1)-1—Withholding exemptions.
• 31.3402(f)(2)-1—Withholding exemption certificates.
• 31.3402(f)(3)-1—When withholding exemption certificate takes effect.
• 31.3402(f)(4)-1—Period during which withholding exemption certificate remains in effect.
• 31.3402(f)(4)-2—Effective period of withholding exemption certificate.
• 31.3402(f)(5)-1—Form and contents of withholding exemption certificates.
• 31.3402(f)(6)-1—Withholding exemptions for nonresident alien individuals.
• 31.3402(g)-1—Supplemental wage payments.
• 31.3402(g)-2—Wages paid for payroll period of more than one year.
• 31.3402(g)-3—Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.
• 31.3402(h)(1)-1—Withholding on basis of average wages.
• 31.3402(h)(2)-1—Withholding on basis of annualized wages.
• 31.3402(h)(3)-1—Withholding on basis of cumulative wages.
• 31.3402(h)(4)-1—Other methods.
• 31.3402(i)-1—Additional withholding.
• 31.3402(i)-2—Increases or decreases in withholding.
• 31.3402(j)-1—Remuneration other than in cash for service performed by retail commission salesman.
• 31.3402(k)-1—Special rule for tips.
• 31.3402(l)-1—Determination and disclosure of marital status.
• 31.3402(m)-1—Withholding allowances.
• 31.3402(n)-1—Employees incurring no income tax liability.
• 31.3402(o)-1—Extension of withholding to supplemental unemployment compensation benefits.
• 31.3402(o)-2—Extension of withholding to annuity payments if requested by payee.
• 31.3402(o)-3—Extension of withholding to sick pay.
• 31.3402(p)-1—Voluntary withholding agreements.
• 31.3402(q)-1—Extension of withholding to certain gambling winnings.
• 31.3402(r)-1—Withholding on distributions of Indian gaming profits to tribal members.
• 31.3403-1—Liability for tax.
• 31.3404-1—Return and payment by governmental employer.
• 31.3405(c)-1—Withholding on eligible rollover distributions; questions and answers.
• 31.3406-0—Outline of the backup withholding regulations.
• 31.3406(a)-1—Backup withholding requirement on reportable payments.
• 31.3406(a)-2—Definition of payors obligated to backup withhold.
• 31.3406(a)-3—Scope and extent of accounts subject to backup withholding.
• 31.3406(a)-4—Time when payments are considered to be paid and subject to backup withholding.
• 31.3406(b)(2)-1—Reportable interest payment.
• 31.3406(b)(2)-2—Original issue discount.
• 31.3406(b)(2)-3—Window transactions.
• 31.3406(b)(2)-4—Reportable dividend payment.
• 31.3406(b)(2)-5—Reportable patronage dividend payment.
• 31.3406(b)(3)-1—Reportable payments of rents, commissions, nonemployee compensation, etc.
• 31.3406(b)(3)-2—Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers.
• 31.3406(b)(3)-3—Reportable payments by certain fishing boat operators.
• 31.3406(b)(3)-4—Reportable payments of royalties.
• 31.3406(b)(4)-1—Exemption for certain minimal payments.
• 31.3406(c)-1—Notified payee underreporting of reportable interest or dividend payments.
• 31.3406(d)-1—Manner required for furnishing a taxpayer identification number.
• 31.3406(d)-2—Payee certification failure.
• 31.3406(d)-3—Special 30-day rules for certain reportable payments.
• 31.3406(d)-4—Special rules for readily tradable instruments acquired through a broker.
• 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.
• 31.3406(e)-1—Period during which backup withholding is required.
• 31.3406(f)-1—Confidentiality of information.
• 31.3406(g)-1—Exception for payments to certain payees and certain other payments.
• 31.3406(g)-2—Exception for reportable payment for which withholding is otherwise required.
• 31.3406(g)-3—Exemption while payee is waiting for a taxpayer identification number.
• 31.3406(h)-1—Definitions.
• 31.3406(h)-2—Special rules.
• 31.3406(h)-3—Certificates.
• 31.3406(i)-1—Effective date.
• 31.3406(j)-1—Taxpayer Identification Number (TIN) matching program.

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