---
kind: "section"
citation: "26 U.S.C. § 3404"
title: "26"
title_heading: "Internal Revenue Code"
number: "3404"
heading: "Return and payment by governmental employer"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3404"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 24 — Collection of Income Tax at Source on Wages"
---

# §3404. Return and payment by governmental employer


If the [employer](/usc/26/3231.md?p=a) is the [United States](/usc/26/3121.md?p=e-2), or a [State](/usc/26/3121.md?p=e-1), or [political subdivision](/usc/26/3121.md?p=j-4-C) thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any [wages](/usc/26/3121.md?p=a) may be made by any officer or [employee](/usc/26/3121.md?p=d) of the [United States](/usc/26/3121.md?p=e-2), or of such [State](/usc/26/3121.md?p=e-1), or [political subdivision](/usc/26/3121.md?p=j-4-C), or of the District of Columbia, or of such agency or instrumentality, as the case may be, having control of the payment of such [wages](/usc/26/3121.md?p=a), or appropriately designated for that purpose.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 94–455, title XIX, § 1903(c), Oct. 4, 1976, 90 Stat. 1810.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “Territory” after “or a State” and “of such State”.