---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part31/subpartE"
level: "subpart"
label: "Subpart E"
heading: "Collection of Income Tax at Source"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC-part31-subpartE"
sections_count: 98
---

# Subpart E — Collection of Income Tax at Source

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter C — Employment Taxes and Collection of Income Tax at Source › Part 31 — Employment Taxes and Collection of Income Tax at Source

## Sections

- [§31.3401(a)-1. Wages.](/cfr/26/31.3401(a)-1.md)
- [§31.3401(a)-1T. Question and answer relating to the definition of wages in section 3401(a) (Temporary).](/cfr/26/31.3401(a)-1T.md)
- [§31.3401(a)-2. Exclusions from wages.](/cfr/26/31.3401(a)-2.md)
- [§31.3401(a)-3. Amounts deemed wages under voluntary withholding agreements.](/cfr/26/31.3401(a)-3.md)
- [§31.3401(a)-4. Reimbursements and other expense allowance amounts.](/cfr/26/31.3401(a)-4.md)
- [§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.](/cfr/26/31.3401(a)(1)-1.md)
- [§31.3401(a)(2)-1. Agricultural labor.](/cfr/26/31.3401(a)(2)-1.md)
- [§31.3401(a)(3)-1. Remuneration for domestic service.](/cfr/26/31.3401(a)(3)-1.md)
- [§31.3401(a)(4)-1. Cash remuneration for service not in the course of employer's trade or business.](/cfr/26/31.3401(a)(4)-1.md)
- [§31.3401(a)(5)-1. Remuneration for services for foreign government or international organization.](/cfr/26/31.3401(a)(5)-1.md)
- [§31.3401(a)(6)-1. Remuneration for services of nonresident alien individuals.](/cfr/26/31.3401(a)(6)-1.md)
- [§31.3401(a)(6)-1A. Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.](/cfr/26/31.3401(a)(6)-1A.md)
- [§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.](/cfr/26/31.3401(a)(7)-1.md)
- [§31.3401(a)(8)(A)-1. Remuneration for services performed outside the United States by citizens of the United States.](/cfr/26/31.3401(a)(8)(A)-1.md)
- [§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.](/cfr/26/31.3401(a)(8)(B)-1.md)
- [§31.3401(a)(8)(C)-1. Remuneration for services performed in Puerto Rico by citizen of the United States.](/cfr/26/31.3401(a)(8)(C)-1.md)
- [§31.3401(a)(9)-1. Remuneration for services performed by a minister of a church or a member of a religious order.](/cfr/26/31.3401(a)(9)-1.md)
- [§31.3401(a)(10)-1. Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.](/cfr/26/31.3401(a)(10)-1.md)
- [§31.3401(a)(11)-1. Remuneration other than in cash for service not in the course of employer's trade or business.](/cfr/26/31.3401(a)(11)-1.md)
- [§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.](/cfr/26/31.3401(a)(12)-1.md)
- [§31.3401(a)(13)-1. Remuneration for services performed by Peace Corps volunteers.](/cfr/26/31.3401(a)(13)-1.md)
- [§31.3401(a)(14)-1. Group-term life insurance.](/cfr/26/31.3401(a)(14)-1.md)
- [§31.3401(a)(15)-1. Moving expenses.](/cfr/26/31.3401(a)(15)-1.md)
- [§31.3401(a)(16)-1. Tips.](/cfr/26/31.3401(a)(16)-1.md)
- [§31.3401(a)(17)-1. Remuneration for services performed on a boat engaged in catching fish.](/cfr/26/31.3401(a)(17)-1.md)
- [§31.3401(a)(18)-1. Payments or benefits under a qualified educational assistance program.](/cfr/26/31.3401(a)(18)-1.md)
- [§31.3401(a)(19)-1. Reimbursements under a self-insured medical reimbursement plan.](/cfr/26/31.3401(a)(19)-1.md)
- [§31.3401(b)-1. Payroll period.](/cfr/26/31.3401(b)-1.md)
- [§31.3401(c)-1. Employee.](/cfr/26/31.3401(c)-1.md)
- [§31.3401(d)-1. Employer.](/cfr/26/31.3401(d)-1.md)
- [§31.3401(f)-1. Tips.](/cfr/26/31.3401(f)-1.md)
- [§31.3402(a)-1. Requirement of withholding.](/cfr/26/31.3402(a)-1.md)
- [§31.3402(b)-1. Percentage method of withholding.](/cfr/26/31.3402(b)-1.md)
- [§31.3402(c)-1. Wage bracket withholding.](/cfr/26/31.3402(c)-1.md)
- [§31.3402(d)-1. Failure to withhold.](/cfr/26/31.3402(d)-1.md)
- [§31.3402(e)-1. Included and excluded wages.](/cfr/26/31.3402(e)-1.md)
- [§31.3402(f)(1)-1. Withholding allowance.](/cfr/26/31.3402(f)(1)-1.md)
- [§31.3402(f)(2)-1. Furnishing of withholding allowance certificates.](/cfr/26/31.3402(f)(2)-1.md)
- [§31.3402(f)(3)-1. When withholding allowance certificate takes effect.](/cfr/26/31.3402(f)(3)-1.md)
- [§31.3402(f)(4)-1. Effective period of a withholding allowance certificate.](/cfr/26/31.3402(f)(4)-1.md)
- [§31.3402(f)(5)-1. Form and contents of withholding allowance certificates.](/cfr/26/31.3402(f)(5)-1.md)
- [§31.3402(f)(6)-1. Withholding exemptions for nonresident alien individuals.](/cfr/26/31.3402(f)(6)-1.md)
- [§31.3402(g)-1. Supplemental wage payments.](/cfr/26/31.3402(g)-1.md)
- [§31.3402(g)-2. Wages paid for payroll period of more than one year.](/cfr/26/31.3402(g)-2.md)
- [§31.3402(g)-3. Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.](/cfr/26/31.3402(g)-3.md)
- [§31.3402(h)(1)-1. Withholding on basis of average wages.](/cfr/26/31.3402(h)(1)-1.md)
- [§31.3402(h)(2)-1. Withholding on basis of annualized wages.](/cfr/26/31.3402(h)(2)-1.md)
- [§31.3402(h)(3)-1. Withholding on basis of cumulative wages.](/cfr/26/31.3402(h)(3)-1.md)
- [§31.3402(h)(4)-1. Other methods.](/cfr/26/31.3402(h)(4)-1.md)
- [§31.3402(i)-1. Increases in withholding.](/cfr/26/31.3402(i)-1.md)
- [§31.3402(j)-1. Remuneration other than in cash for service performed by retail commission salesman.](/cfr/26/31.3402(j)-1.md)
- [§31.3402(k)-1. Special rule for tips.](/cfr/26/31.3402(k)-1.md)
- [§31.3402(l)-1. Determination and disclosure of marital or filing status.](/cfr/26/31.3402(l)-1.md)
- [§31.3402(m)-1. Additional withholding allowance.](/cfr/26/31.3402(m)-1.md)
- [§31.3402(n)-1. Employees incurring no income tax liability.](/cfr/26/31.3402(n)-1.md)
- [§31.3402(o)-1. Extension of withholding to supplemental unemployment compensation benefits.](/cfr/26/31.3402(o)-1.md)
- [§31.3402(o)-2. Extension of withholding to annuity payments if requested by payee.](/cfr/26/31.3402(o)-2.md)
- [§31.3402(o)-3. Extension of withholding to sick pay.](/cfr/26/31.3402(o)-3.md)
- [§31.3402(p)-1. Voluntary withholding agreements.](/cfr/26/31.3402(p)-1.md)
- [§31.3402(q)-1. Extension of withholding to certain gambling winnings.](/cfr/26/31.3402(q)-1.md)
- [§31.3402(r)-1. Withholding on distributions of Indian gaming profits to tribal members.](/cfr/26/31.3402(r)-1.md)
- [§31.3403-1. Liability for tax.](/cfr/26/31.3403-1.md)
- [§31.3404-1. Return and payment by governmental employer.](/cfr/26/31.3404-1.md)
- [§31.3405(a)-1. Questions and answers relating to Federal income tax withholding on periodic retirement and annuity payments.](/cfr/26/31.3405(a)-1.md)
- [§31.3405(c)-1. Withholding on eligible rollover distributions; questions and answers.](/cfr/26/31.3405(c)-1.md)
- [§31.3405(e)-1. Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.](/cfr/26/31.3405(e)-1.md)
- [§31.3406-0. Outline of the backup withholding regulations.](/cfr/26/31.3406-0.md)
- [§31.3406(a)-1. Backup withholding requirement on reportable payments.](/cfr/26/31.3406(a)-1.md)
- [§31.3406(a)-2. Definition of payors obligated to backup withhold.](/cfr/26/31.3406(a)-2.md)
- [§31.3406(a)-3. Scope and extent of accounts subject to backup withholding.](/cfr/26/31.3406(a)-3.md)
- [§31.3406(a)-4. Time when payments are considered to be paid and subject to backup withholding.](/cfr/26/31.3406(a)-4.md)
- [§31.3406(b)(2)-1. Reportable interest payment.](/cfr/26/31.3406(b)(2)-1.md)
- [§31.3406(b)(2)-2. Original issue discount.](/cfr/26/31.3406(b)(2)-2.md)
- [§31.3406(b)(2)-3. Window transactions.](/cfr/26/31.3406(b)(2)-3.md)
- [§31.3406(b)(2)-4. Reportable dividend payment.](/cfr/26/31.3406(b)(2)-4.md)
- [§31.3406(b)(2)-5. Reportable patronage dividend payment.](/cfr/26/31.3406(b)(2)-5.md)
- [§31.3406(b)(3)-1. Reportable payments of rents, commissions, nonemployee compensation, etc.](/cfr/26/31.3406(b)(3)-1.md)
- [§31.3406(b)(3)-2. Reportable barter exchanges and gross proceeds of sales of securities, commodities, or digital assets by brokers.](/cfr/26/31.3406(b)(3)-2.md)
- [§31.3406(b)(3)-3. Reportable payments by certain fishing boat operators.](/cfr/26/31.3406(b)(3)-3.md)
- [§31.3406(b)(3)-4. Reportable payments of royalties.](/cfr/26/31.3406(b)(3)-4.md)
- [§31.3406(b)(3)-5. Reportable payments of payment card and third party network transactions.](/cfr/26/31.3406(b)(3)-5.md)
- [§31.3406(b)(4)-1. Exemption for certain minimal payments.](/cfr/26/31.3406(b)(4)-1.md)
- [§31.3406(c)-1. Notified payee underreporting of reportable interest or dividend payments.](/cfr/26/31.3406(c)-1.md)
- [§31.3406(d)-1. Manner required for furnishing a taxpayer identification number.](/cfr/26/31.3406(d)-1.md)
- [§31.3406(d)-2. Payee certification failure.](/cfr/26/31.3406(d)-2.md)
- [§31.3406(d)-3. Special 30-day rules for certain reportable payments.](/cfr/26/31.3406(d)-3.md)
- [§31.3406(d)-4. Special rules for readily tradable instruments acquired through a broker.](/cfr/26/31.3406(d)-4.md)
- [§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.](/cfr/26/31.3406(d)-5.md)
- [§31.3406(e)-1. Period during which backup withholding is required.](/cfr/26/31.3406(e)-1.md)
- [§31.3406(f)-1. Confidentiality of information.](/cfr/26/31.3406(f)-1.md)
- [§31.3406(g)-1. Exception for payments to certain payees and certain other payments.](/cfr/26/31.3406(g)-1.md)
- [§31.3406(g)-2. Exception for reportable payment for which withholding is otherwise required.](/cfr/26/31.3406(g)-2.md)
- [§31.3406(g)-3. Exemption while payee is waiting for a taxpayer identification number.](/cfr/26/31.3406(g)-3.md)
- [§31.3406(h)-1. Definitions.](/cfr/26/31.3406(h)-1.md)
- [§31.3406(h)-2. Special rules.](/cfr/26/31.3406(h)-2.md)
- [§31.3406(h)-3. Certificates.](/cfr/26/31.3406(h)-3.md)
- [§31.3406(i)-1. Effective date.](/cfr/26/31.3406(i)-1.md)
- [§31.3406(j)-1. Taxpayer Identification Number (TIN) matching program.](/cfr/26/31.3406(j)-1.md)