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-xxi- Reg. §31.3402(f)(4)-­1. Period during which withholding exemption certificate remains in effect.. .................. 1095 Reg. §31.3402(f)(4)-­2. Effective period of withholding exemption certificate...................................................... 1095 Reg. §31.3402(f)(5)-­1. Form and contents of withholding exemption certificates............................................... 1096 Reg. §31.3402(f)(6)-­1. Withholding exemptions for nonresident alien individuals.. ............................................ 1096 Reg. §31.3402(g)-­1. Supplemental wage payments.. .................................................................................................. 1097 Reg. §31.3402(g)-­2. Wages paid for payroll period of more than one year.. ........................................................... 1100 Reg. §31.3402(g)-­3. Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.............................................................................................................................................. 1100 Reg. §31.3402(h)(1)-­1. Withholding on basis of average wages.............................................................................. 1100 Reg. §31.3402(h)(2)-­1. Withholding on basis of annualized wages......................................................................... 1101 Reg. §31.3402(h)(3)-­1. Withholding on basis of cumulative wages.. ...................................................................... 1101 Reg. §31.3402(h)(4)-­1. Other methods.. ..................................................................................................................... 1102 Reg. §31.3402(i)-­1. Additional withholding................................................................................................................. 1103 Reg. §31.3402(i)-­2. Increases or decreases in withholding....................................................................................... 1103 Reg. §31.3402(j)-­1. Remuneration other than in cash for service performed by retail commission salesman.. 1103 Reg. §31.3402(k)-­1. Special rule for tips...................................................................................................................... 1104 Reg. §31.3402(l)-­1. Determination and disclosure of marital status........................................................................ 1105 Reg. §31.3402(m)-­1. Withholding allowances............................................................................................................. 1106 Reg. §31.3402(n)-­1. Employees incurring no income tax liability............................................................................ 1107 Reg. §31.3402(o)-­1. Extension of withholding to supplemental unemployment compensation benefits........... 1107 Reg. §31.3402(o)-­2. Extension of withholding to annuity payments if requested by payee................................. 1108 Reg. §31.3402(o)-­3. Extension of withholding to sick pay........................................................................................ 1109 Reg. §31.3402(p)-­1. Voluntary withholding agreements............................................................................................ 1111 Reg. §31.3402(q)-­1. Extension of withholding to certain gambling winnings........................................................ 1111 Reg. §31.3402(r)-­1. Withholding on distributions of Indian gaming profits to tribal members............................ 1114 Code §3403. Liability for tax.. ................................................................................................................................................. 1114 Reg. §31.3403-­1. Liability for tax.. ................................................................................................................................. 1114 Code §3404. Return and payment by governmental employer........................................................................................... 1115 Reg. §31.3404-­1. Return and payment by governmental employer.. ......................................................................... 1115 Code §3405. Special rules for pensions, annuities, and certain other deferred income. ................................................ 1115 Reg. §35.3405-­1. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.. ................................................................................................................................ 1116 Temporary Reg. §35.3405-­1T. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.. ............................................................................. 1116 Reg. §31.3405(c)–­1. Withholding on eligible rollover distributions questions and answers................................ 1129 Code §3406. Backup withholding........................................................................................................................................... 1131 Reg. §31.3406(a)-­1. Backup withholding requirement on reportable payments.................................................... 1134 Reg. §31.3406(a)-­2. Definition of payors obligated to backup withhold.. ............................................................... 1135 Reg. §31.3406(a)-­4. Time when payments are considered to be paid and subject to backup withholding.. ...... 1135 Proposed Reg. §31.3406(b)(1)-­1. Reportable payment................................................................................... 1135 Reg. §31.3406(b)(3)-­1. Reportable payments of rents, commissions, nonemployee compensation, etc.. ........ 1136 Reg. §31.3406(b)(3)-­3. Reportable payments by certain fishing boat operators................................................... 1136 Reg. §31.3406(d)-­1. Manner required for furnishing a taxpayer identification number.. ...................................... 1136 Reg. §31.3406(e)-­1. Period during which backup withholding is required.. ........................................................... 1138 Reg. §31.3406(g)-­1. Exception for payments to certain payees and certain other payments.. ............................ 1138 Reg. §31.3406(g)-­2. Exception for reportable payments for which withholding is otherwise required.. ........... 1139 Reg. §31.3406(g)-­3. Exemption while payee is waiting for a taxpayer identification number.. ........................... 1139 Reg. §31.3406(h)-­1. Definitions..................................................................................................................................... 1140 Reg. §31.3406(h)-­2. Special rules................................................................................................................................. 1141 Reg. §31.3406(h)-­3. Certificates.................................................................................................................................... 1142 Reg. §31.3406(i)-­1. Effective date................................................................................................................................. 1143 Reg. §31.3406(j)-­1. Taxpayer Identification Number (TIN) matching program.. ................................................... 1143 Chapter 25. General Provisions Relating to Employment Taxes and Collection of Income Taxes at Source Code §3501. Collection and payment of taxes..................................................................................................................... 1144 Temporary Reg. §31.3501(a)–­1T. Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits.. ........................................................................ 1144 Proposed Reg. §31.3501(a)-­1T. Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits.. ........................................................................ 1146