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26 CFR 31.3402(g)-1 - Supplemental wage payments.


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Document in Context
   
Expand    Title 1 - General Provisions
Parts 1 - 500. January 1, 2012.
Collapse    Title 2 - Grants and Agreements
Parts 1 - 5800. January 1, 2012.
Expand    Title 3 - The President
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Expand    Title 4 - Accounts
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Expand    Title 5 - Administrative Personnel
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Expand    Title 6 - Domestic Security
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Expand    Title 7 - Agriculture
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Expand    Title 8 - Aliens and Nationality
Parts 1 - 1337. January 1, 2012.
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Expand    Title 10 - Energy
Parts 1 - 1800. January 1, 2012.
Expand    Title 11 - Federal Elections
Parts 1 - 9430. January 1, 2012.
Expand    Title 12 - Banks and Banking
Parts 1 - 1815. January 1, 2012.
Expand    Title 14 - Aeronautics and Space
Parts 1 - 1310. January 1, 2012.
Expand    Title 15 - Commerce and Foreign Trade
Parts 0 - 2301. January 1, 2012.
Expand    Title 16 - Commercial Practices
Parts 0 - 1750. January 1, 2012.
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Parts 1 - 450. April 1, 2012.
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Parts 0 - 360. April 1, 2012.
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Expand    Title 21 - Food and Drugs
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Collapse    Title 26 - Internal Revenue
Parts 1 - 801. April 1, 2012.
Toc - Table Of Contents
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Chapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) (Parts 1 - 801)
Toc - Table Of Contents
Expand
Subchapter A - INCOME TAX (CONTINUED) (Parts 1 - 19)
Part 30 - Reserved
Toc - Table Of Contents (Parts 31 - 31)
Section 31.3403-1 - Liability for tax.
Section 31.3404-1 - Return and payment by governmental employer.
Section 31.3406-0 - Outline of the backup withholding regulations.
Section 31.3401(a)(1)-1 - Remuneration of members of the Armed Forces of the United States for active service in combat...
Section 31.3401(a)(10)-1 - Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
Section 31.3401(a)(11)-1 - Remuneration other than in cash for service not in the course of employer's trade or business.
Section 31.3401(a)(12)-1 - Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond...
Section 31.3401(a)(13)-1 - Remuneration for services performed by Peace Corps volunteers.
Section 31.3401(a)(14)-1 - Group-term life insurance.
Section 31.3401(a)(15)-1 - Moving expenses.
Section 31.3401(a)(16)-1 - Tips.
Section 31.3401(a)(17)-1 - Remuneration for services performed on a boat engaged in catching fish.
Section 31.3401(a)(18)-1 - Payments or benefits under a qualified educational assistance program.
Section 31.3401(a)(19)-1 - Reimbursements under a self-insured medical reimbursement plan.
Section 31.3401(a)(2)-1 - Agricultural labor.
Section 31.3401(a)(3)-1 - Remuneration for domestic service.
Section 31.3401(a)(4)-1 - Cash remuneration for service not in the course of employer's trade or business.
Section 31.3401(a)(5)-1 - Remuneration for services for foreign government or international organization.
Section 31.3401(a)(6)-1 - Remuneration for services of nonresident alien individuals.
Section 31.3401(a)(6)-1a - Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
Section 31.3401(a)(7)-1 - Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals...
Section 31.3401(a)(8)(a)-1 - Remuneration for services performed outside the United States by citizens of the United States.
Section 31.3401(a)(8)(b)-1 - Remuneration for services performed in possession of the United States (other than Puerto Rico...
Section 31.3401(a)(8)(c)-1 - Remuneration for services performed in Puerto Rico by citizen of the United States.
Section 31.3401(a)(9)-1 - Remuneration for services performed by a minister of a church or a member of a religious order.
Section 31.3401(a)-1 - Wages.
Section 31.3401(a)-1t - Question and answer relating to the definition of wages in section 3401(a) (Temporary).
Section 31.3401(a)-2 - Exclusions from wages.
Section 31.3401(a)-3 - Amounts deemed wages under voluntary withholding agreements.
Section 31.3401(a)-4 - Reimbursements and other expense allowance amounts.
Section 31.3401(b)-1 - Payroll period.
Section 31.3401(c)-1 - Employee.
Section 31.3401(d)-1 - Employer.
Section 31.3401(e)-1 - Number of withholding exemptions claimed.
Section 31.3401(f)-1 - Tips.
Section 31.3402(a)-1 - Requirement of withholding.
Section 31.3402(b)-1 - Percentage method of withholding.
Section 31.3402(c)-1 - Wage bracket withholding.
Section 31.3402(d)-1 - Failure to withhold.
Section 31.3402(e)-1 - Included and excluded wages.
Section 31.3402(f)(1)-1 - Withholding exemptions.
Section 31.3402(f)(2)-1 - Withholding exemption certificates.
Section 31.3402(f)(3)-1 - When withholding exemption certificate takes effect.
Section 31.3402(f)(4)-1 - Period during which withholding exemption certificate remains in effect.
Section 31.3402(f)(4)-2 - Effective period of withholding exemption certificate.
Section 31.3402(f)(5)-1 - Form and contents of withholding exemption certificates.
Section 31.3402(f)(6)-1 - Withholding exemptions for nonresident alien individuals.
Section 31.3402(g)-1 - Supplemental wage payments.
Section 31.3402(g)-2 - Wages paid for payroll period of more than one year.
Section 31.3402(g)-3 - Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.
Section 31.3402(h)(1)-1 - Withholding on basis of average wages.
Section 31.3402(h)(2)-1 - Withholding on basis of annualized wages.
Section 31.3402(h)(3)-1 - Withholding on basis of cumulative wages.
Section 31.3402(h)(4)-1 - Other methods.
Section 31.3402(i)-1 - Additional withholding.
Section 31.3402(i)-2 - Increases or decreases in withholding.
Section 31.3402(j)-1 - Remuneration other than in cash for service performed by retail commission salesman.
Section 31.3402(k)-1 - Special rule for tips.
Section 31.3402(l)-1 - Determination and disclosure of marital status.
Section 31.3402(m)-1 - Withholding allowances.
Section 31.3402(n)-1 - Employees incurring no income tax liability.
Section 31.3402(o)-1 - Extension of withholding to supplemental unemployment compensation benefits.
Section 31.3402(o)-2 - Extension of withholding to annuity payments if requested by payee.
Section 31.3402(o)-3 - Extension of withholding to sick pay.
Section 31.3402(p)-1 - Voluntary withholding agreements.
Section 31.3402(q)-1 - Extension of withholding to certain gambling winnings.
Section 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.
Section 31.3402(t)-0 - Outline of the Government withholding regulations.
Section 31.3402(t)-1 - Withholding requirement on certain payments made by government entities.
Section 31.3402(t)-2 - Government entities required to withhold under section 3402(t).
Section 31.3402(t)-3 - Payments subject to withholding.
Section 31.3402(t)-4 - Certain payments excepted from withholding.
Section 31.3402(t)-5 - Application to passthrough entities.
Section 31.3402(t)-6 - Crediting of tax withheld under section 3402(t).
Section 31.3402(t)-7 - Transition relief from interest and penalties.
Section 31.3405(c)-1 - Withholding on eligible rollover distributions; questions and answers.
Section 31.3406(a)-1 - Backup withholding requirement on reportable payments.
Section 31.3406(a)-2 - Definition of payors obligated to backup withhold.
Section 31.3406(a)-3 - Scope and extent of accounts subject to backup withholding.
Section 31.3406(a)-4 - Time when payments are considered to be paid and subject to backup withholding.
Section 31.3406(b)(2)-1 - Reportable interest payment.
Section 31.3406(b)(2)-2 - Original issue discount.
Section 31.3406(b)(2)-3 - Window transactions.
Section 31.3406(b)(2)-4 - Reportable dividend payment.
Section 31.3406(b)(2)-5 - Reportable patronage dividend payment.
Section 31.3406(b)(3)-1 - Reportable payments of rents, commissions, nonemployee compensation, etc.
Section 31.3406(b)(3)-2 - Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers.
Section 31.3406(b)(3)-3 - Reportable payments by certain fishing boat operators.
Section 31.3406(b)(3)-4 - Reportable payments of royalties.
Section 31.3406(b)(3)-5 - Reportable payments of payment card and third party network transactions.
Section 31.3406(b)(4)-1 - Exemption for certain minimal payments.
Section 31.3406(c)-1 - Notified payee underreporting of reportable interest or dividend payments.
Section 31.3406(d)-1 - Manner required for furnishing a taxpayer identification number.
Section 31.3406(d)-2 - Payee certification failure.
Section 31.3406(d)-3 - Special 30-day rules for certain reportable payments.
Section 31.3406(d)-4 - Special rules for readily tradable instruments acquired through a broker.
Section 31.3406(d)-5 - Backup withholding when the Service or a broker notifies the payor to withhold because the payee...
Section 31.3406(e)-1 - Period during which backup withholding is required.
Section 31.3406(f)-1 - Confidentiality of information.
Section 31.3406(g)-1 - Exception for payments to certain payees and certain other payments.
Section 31.3406(g)-2 - Exception for reportable payment for which withholding is otherwise required.
Section 31.3406(g)-3 - Exemption while payee is waiting for a taxpayer identification number.
Section 31.3406(h)-1 - Definitions.
Section 31.3406(h)-2 - Special rules.
Section 31.3406(h)-3 - Certificates.
Section 31.3406(i)-1 - Effective date.
Section 31.3406(j)-1 - Taxpayer Identification Number (TIN) matching program.
Part 34 - Reserved
Expand
Subchapter D - MISCELLANEOUS EXCISE TAXES (Parts 40 - 169)
Expand    Title 27 - Alcohol, Tobacco Products and Firearms
Parts 1 - 646. April 1, 2012.
Expand    Title 28 - Judicial Administration
Parts 0 - 1100. July 1, 2012.
Expand    Title 29 - Labor
Parts 0 - 4907. July 1, 2012.
Expand    Title 30 - Mineral Resources
Parts 1 - 1290. July 1, 2012.
Expand    Title 31 - Money and Finance:Treasury
Parts 0 - 1099. July 1, 2012.
Expand    Title 32 - National Defense
Parts 1 - 2800. July 1, 2012.
Expand    Title 33 - Navigation and Navigable Waters
Parts 1 - 499. July 1, 2012.
Expand    Title 34 - Education
Parts 1 - 1200. July 1, 2012.
Expand    Title 36 - Parks, Forests, and Public Property
Parts 1 - 1600. July 1, 2012.
Expand    Title 38 - Pensions, Bonuses, and Veterans' Relief
Parts 0 - 200. July 1, 2012.
Expand    Title 39 - Postal Service
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Expand    Title 40 - Protection of Environment
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Expand    Title 41 - Public Contracts and Property Management
Parts 50 - 304. January 1, 2012.
Expand    Title 42 - Public Health
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Expand    Title 43 - Public Lands: Interior
Parts 1 - 10010. October 1, 2012.
Expand    Title 45 - Public Welfare
Parts 1 - 2555. October 1, 2012.
Expand    Title 46 - Shipping
Parts 1 - 565. October 1, 2012.
Expand    Title 47 - Telecommunication