Subpart E. Subpart E—Collection of Income Tax at Source

• § 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 States at frequent intervals.
• § 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(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 allowance.
• § 31.3402(f)(2)-1 - Furnishing of withholding allowance certificates.
• § 31.3402(f)(3)-1 - When withholding allowance certificate takes effect.
• § 31.3402(f)(4)-1 - Effective period of a withholding allowance certificate.
• § 31.3402(f)(5)-1 - Form and contents of withholding allowance 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 - Increases 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 or filing status.
• § 31.3402(m)-1 - Additional withholding allowance.
• § 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(a)-1 - Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.
• § 31.3405(c)-1 - Withholding on eligible rollover distributions; questions and answers.
• § 31.3405(e)-1 - Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
• § 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, commodities, or digital assets 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)(3)-5 - Reportable payments of payment card and third party network transactions.
• § 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.