US Codex
U.S.C.
Notes

§3402. Income tax collected at source — Inbound Citations

26 U.S.C. § 3402

Cited by 23 provisions in release 119-102.

Citations to 26 U.S.C. § 3402 as a whole

  • 26 U.S.C. § 3405(f)(1)
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    (1) any designated distribution (whether or not an election under this section applies to such distribution) shall be treated as if it were wages paid by an employer to an employee with respect to which there has been withholding under section 3402, and
  • 26 U.S.C. § 3406(h)(10)
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    (10) For purposes of section 31, this chapter (other than section 3402(n)), and so much of subtitle F (other than section 7205) as relates to this chapter, payments which are subject to withholding under this section shall be treated as if they were wages paid by an employer to an employee (and amounts deducted and withheld under this section shall be treated as if deducted and withheld under section 3402).
  • 26 U.S.C. § 3505(a)
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    (a) For purposes of sections 3102, 3202, 3402, and 3403, if a lender, surety, or other person, who is not an employer under such sections with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, employed by one or more employers, or to an agent on behalf of such employee or employees, such lender, surety, or other person shall be liable in his own person and estate to the United States in a sum equal to the taxes (together with interest) required to be deducted and withheld from such wages by such employer.
  • 26 U.S.C. § 4999(c)(1)
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    (1) In the case of any excess parachute payment which is wages (within the meaning of section 3401) the amount deducted and withheld under section 3402 shall be increased by the amount of the tax imposed by this section on such payment.
  • 26 U.S.C. § 6051(a)
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    (a) Every person required to deduct and withhold from an employee a tax under section 3101 or 3402, or who would have been required to deduct and withhold a tax under section 3402 (determined without regard to subsection (n)) if the employee had claimed no more than one withholding exemption, or every employer engaged in a trade or business who pays remuneration for services performed by an employee, including the cash value of such remuneration paid in any medium other than cash, shall furnish to each such employee in respect of the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, within 30 days after the date of receipt of a written request from the employee if such 30-day period ends before January 31, a written statement showing the following:
    (1) the name of such person,
    (2) the name of the employee (and an identifying number for the employee if wages as defined in section 3121(a) have been paid),
    (3) the total amount of wages as defined in section 3401(a),
    (4) the total amount deducted and withheld as tax under section 3402,
    (5) the total amount of wages as defined in section 3121(a),
    (6) the total amount deducted and withheld as tax under section 3101,
    (7) Repealed. Pub. L. 111–226, title II, § 219(a)(3), Aug. 10, 2010, 124 Stat. 2403
    (8) the total amount of elective deferrals (within the meaning of section 402(g)(3)) and compensation deferred under section 457, including the amount of designated Roth contributions (as defined in section 402A),
    (9) the total amount incurred for dependent care assistance with respect to such employee under a dependent care assistance program described in section 129(d),
    (10) in the case of an employee who is a member of the Armed Forces of the United States, such employee’s earned income as determined for purposes of section 32 (relating to earned income credit),
    (11) the amount contributed to any Archer MSA (as defined in section 220(d)) of such employee or such employee’s spouse,
    (12) the amount contributed to any health savings account (as defined in section 223(d)) of such employee or such employee’s spouse,
    (13) the total amount of deferrals for the year under a nonqualified deferred compensation plan (within the meaning of section 409A(d)),
    (14) the aggregate cost (determined under rules similar to the rules of section 4980B(f)(4)) of applicable employer-sponsored coverage (as defined in subsection (g)), except that this paragraph shall not apply to—
    (A) coverage to which paragraphs (11) and (12) apply, or
    (B) the amount of any salary reduction contributions to a flexible spending arrangement (within the meaning of section 125),
    (15) the total amount of permitted benefit (as defined in section 9831(d)(3)(C)) for the year under a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2)) with respect to the employee,
    (16) the amount includible in gross income under subparagraph (A) of section 83(i)(1) with respect to an event described in subparagraph (B) of such section which occurs in such calendar year,
    (17) the aggregate amount of income which is being deferred pursuant to elections under section 83(i), determined as of the close of the calendar year,
    (18) the total amount of cash tips reported by the employee under section 6053(a) and the occupation described in section 224(d)(1) such person, and
    (19) the total amount of qualified overtime compensation (as defined in section 225(c)).
    In the case of compensation paid for service as a member of a uniformed service, the statement shall show, in lieu of the amount required to be shown by paragraph (5), the total amount of wages as defined in section 3121(a), computed in accordance with such section and section 3121(i)(2). In the case of compensation paid for service as a volunteer or volunteer leader within the meaning of the Peace Corps Act, the statement shall show, in lieu of the amount required to be shown by paragraph (5), the total amount of wages as defined in section 3121(a), computed in accordance with such section and section 3121(i)(3). In the case of tips received by an employee in the course of his employment, the amounts required to be shown by paragraphs (3) and (5) shall include only such tips as are included in statements furnished to the employer pursuant to section 6053(a). The amounts required to be shown by paragraph (5) shall not include wages which are exempted pursuant to sections 3101(c) and 3111(c) from the taxes imposed by sections 3101 and 3111. In the case of the amounts required to be shown by paragraph (13), the Secretary may (by regulation) establish a minimum amount of deferrals below which paragraph (13) does not apply.
  • 26 U.S.C. § 6051(a)(4)
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    (4) the total amount deducted and withheld as tax under section 3402,
  • 26 U.S.C. § 6051(b)
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    (b) In the case of compensation paid for service as a member of the Armed Forces, the statement required by subsection (a) shall be furnished if any tax was withheld during the calendar year under section 3402, or if any of the compensation paid during such year is includible in gross income under chapter 1, or if during the calendar year any amount was required to be withheld as tax under section 3101. In lieu of the amount required to be shown by paragraph (3) of subsection (a), such statement shall show as wages paid during the calendar year the amount of such compensation paid during the calendar year which is not excluded from gross income under chapter 1 (whether or not such compensation constituted wages as defined in section 3401(a)).
  • 26 U.S.C. § 6205(a)(1)
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    (1) If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of wages or compensation, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Secretary may by regulations prescribe.
  • 26 U.S.C. § 6205(b)
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    (b) If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid or deducted with respect to any payment of wages or compensation and the underpayment cannot be adjusted under subsection (a) of this section, the amount of the underpayment shall be assessed and collected in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Secretary may by regulations prescribe.
  • 26 U.S.C. § 6413(a)(1)
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    (1) If more than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of remuneration, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Secretary may by regulations prescribe.
  • 26 U.S.C. § 6413(b)
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    (b) If more than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid or deducted with respect to any payment of remuneration and the overpayment cannot be adjusted under subsection (a) of this section, the amount of the overpayment shall be refunded in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Secretary may by regulations prescribe.
  • 26 U.S.C. § 6682(a)(1)
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    (1) any individual makes a statement under section 3402 or section 3406 which results in a decrease in the amounts deducted and withheld under chapter 24, and
  • 26 U.S.C. § 7205(a)
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    (a) Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

Citations to §3402(d)

Citations to §3402(f)(2)

Citations to §3402(f)(3)

Citations to §3402(n)

Citations to §3402(o)

Citations to §3402(o)(1)

  • 26 U.S.C. § 6051(f)(1)(A)
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    (A) If, during any calendar year, any person makes a payment of third-party sick pay to an employee, such person shall, on or before January 15 of the succeeding year, furnish a written statement to the employer in respect of whom such payment was made showing—
    (i) the name and, if there is withholding under section 3402(o), the social security number of such employee,
    (ii) the total amount of the third-party sick pay paid to such employee during the calendar year, and
    (iii) the total amount (if any) deducted and withheld from such sick pay under section 3402.
    For purposes of the preceding sentence, the term “third-party sick pay” means any sick pay (as defined in section 3402(o)(2)(C)) which does not constitute wages for purposes of chapter 24 (determined without regard to section 3402(o)(1)).

Citations to §3402(o)(2)(C)

  • 26 U.S.C. § 6051(f)(1)(A)
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    (A) If, during any calendar year, any person makes a payment of third-party sick pay to an employee, such person shall, on or before January 15 of the succeeding year, furnish a written statement to the employer in respect of whom such payment was made showing—
    (i) the name and, if there is withholding under section 3402(o), the social security number of such employee,
    (ii) the total amount of the third-party sick pay paid to such employee during the calendar year, and
    (iii) the total amount (if any) deducted and withheld from such sick pay under section 3402.
    For purposes of the preceding sentence, the term “third-party sick pay” means any sick pay (as defined in section 3402(o)(2)(C)) which does not constitute wages for purposes of chapter 24 (determined without regard to section 3402(o)(1)).

Citations to §3402(p)

Citations to §3402(q)(1)

Citations to §3402(t)