-xx- Code §3309. State law coverage of services performed for nonprofit organizations or governmental entities.. ........ 1067 Code §3310. Judicial review.................................................................................................................................................... 1067 Code §3311. Short title............................................................................................................................................................ 1068 Chapter 23A. Railroad Unemployment Repayment Tax Code §3321. Imposition of tax................................................................................................................................................ 1068 Code §3322. Definitions........................................................................................................................................................... 1068 Chapter 24. Collection of Income Tax at Source Subchapter A. Withholding From Wages Code §3401. Definitions........................................................................................................................................................... 1068 Reg. §31.3401(a)-1. Wages............................................................................................................................................. 1071 Temporary Reg. §31.3401(a)-1T. Question and answer relating to the definition of wages in section 3401(a)................................................................................................................................... 1074 Reg. §31.3401(a)-2. Exclusions from wages.. ............................................................................................................. 1074 Reg. §31.3401(a)-3. Amounts deemed wages under voluntary withholding agreements..................................... 1074 Reg. §31.3401(a)-4. Reimbursements and other expense allowance amounts.. .................................................... 1075 Reg. §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.. ....................................... 1075 Reg. §31.3401(a)(2)-1. Agricultural labor................................................................................................................... 1075 Reg. §31.3401(a)(3)-1. Remuneration for domestic service.. .................................................................................. 1075 Reg. §31.3401(a)(4)-1. Cash remuneration for service not in the course of employer’s trade or business....... 1076 Reg. §31.3401(a)(5)-1. Remuneration for services for foreign government or international organization....... 1076 Reg. §31.3401(a)(6)-1. Remuneration for services of nonresident alien individuals.. ......................................... 1077 Reg. §31.3401(a)(8)(A)-1. Remuneration for services performed outside the United States by citizens of the United States.. .............................................................................................................................. 1078 Reg. §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.............................................................. 1079 Reg. §31.3401(a)(8)(C)-1. Remuneration for services performed in Puerto Rico by citizen of the United States.................................................................................................................................................... 1079 Reg. §31.3401(a)(9)-1. Remuneration for services performed by a minister of a church or a member of a religious order.. .................................................................................................................................... 1079 Reg. §31.3401(a)(10)-1. Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines............................................................................................................ 1080 Reg. §31.3401(a)(11)-1. Remuneration other than in cash for service not in the course of employer’s trade or business..................................................................................................................................... 1080 Reg. §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.. ........................................... 1081 Reg. §31.3401(a)(13)-1. Remuneration for services performed by Peace Corps volunteers.. ............................ 1081 Reg. §31.3401(a)(14)-1. Group-term life insurance.. ................................................................................................ 1081 Reg. §31.3401(a)(15)-1. Moving expenses.. ............................................................................................................... 1082 Reg. §31.3401(a)(16)-1. Tips........................................................................................................................................ 1082 Reg. §31.3401(a)(17)-1. Remuneration for services performed on a boat engaged in catching fish.................. 1082 Reg. §31.3401(a)(18)-1. Payments or benefits under a qualified educational assistance program.. .................. 1082 Reg. §31.3401(a)(19)-1. Reimbursements under a self-insured medical reimbursement plan.. ......................... 1082 Reg. §31.3401(b)-1. Payroll period............................................................................................................................... 1082 Reg. §31.3401(c)-1. Employee....................................................................................................................................... 1083 Reg. §31.3401(d)-1. Employer....................................................................................................................................... 1083 Reg. §31.3401(e)-1. Number of withholding exemptions claimed.. ......................................................................... 1083 Reg. §31.3401(f)-1. Tips.. ............................................................................................................................................... 1084 Code §3402. Income tax collected at source.. ...................................................................................................................... 1084 Reg. §31.3402(a)-1. Requirement of withholding.. ..................................................................................................... 1088 Reg. §31.3402(b)-1. Percentage method of withholding.. ......................................................................................... 1089 Reg. §31.3402(c)-1. Wage bracket withholding........................................................................................................... 1089 Reg. §31.3402(d)-1. Failure to withhold.. .................................................................................................................... 1090 Reg. §31.3402(e)-1. Included and excluded wages.. .................................................................................................. 1090 Reg. §31.3402(f)(1)-1. Withholding exemptions........................................................................................................ 1091 Reg. §31.3402(f)(2)-1. Withholding exemption certificates.. ................................................................................... 1092 Reg. §31.3402(f)(3)-1. When withholding exemption certificate takes effect....................................................... 1095
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