Source: https://law.justia.com/codes/us/2012/title-26/subtitle-c/chapter-24/section-3402/
Timestamp: 2020-05-31 07:33:08
Document Index: 131288942

Matched Legal Cases: ['§ 3402', '§ 3101', '§ 3401', '§2', '§110', '§302', '§313', '§2', '§101', '§102', '§2', '§6', '§805', '§208', '§202', '§2', '§3', '§2', '§3', '§401', '§502', '§1207', '§1903', '§105', '§405', '§101', '§601', '§4', '§101', '§317', '§104', '§3', '§104', '§1301', '§1581', '§10302', '§1003', '§11801', '§522', '§1934', '§701', '§101', '§511', '§102', '§ 3402', '§3402', '§2', '§110', '§302', '§313', '§2', '§101', '§102', '§2', '§6', '§805', '§208', '§202', '§2', '§3', '§2', '§3', '§401', '§502', '§1207', '§1903', '§105', '§405', '§101', '§601', '§4', '§101', '§317', '§104', '§3', '§104', '§1301', '§1581', '§10302', '§1003', '§11801', '§522', '§1934', '§701', '§101', '§511', '§102', '§101', '§101', '§101', '§101', '§701', '§1934', '§1942', '§10302', '§6', '§317', '§101', '§4', '§101', '§102', '§106', '§405', '§1207', '§209', '§5', '§3', '§2', '§3', '§6', '§2', '§101', '§101', '§302', '§3', '§1581', '§1581', '§1015', '§304', '§2', '§101', '§2', '§1']

COLLECTION OF INCOME TAX AT SOURCE ON WAGES - 26 U.S.C. § 3402 (2012) Income tax collected at source :: Title 26 - Internal Revenue Code :: 2012 US Code :: US Codes and Statutes :: US Law :: Justia
Justia US Law US Codes and Statutes US Code 2012 US Code Title 26 - Internal Revenue Code Subtitle C - Employment Taxes (§§ 3101 - 3510) Chapter 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES (§§ 3401 - 3456) Section 3402 - Income tax collected at source
Section 3402 - Income tax collected at source
Contains section 3402
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 457; Aug. 9, 1955, ch. 666, §2, 69 Stat. 605; Pub. L. 87-256, §110(g)(2), Sept. 21, 1961, 75 Stat. 537; Pub. L. 88-272, title III, §302(a), (b), Feb. 26, 1964, 78 Stat. 140; Pub. L. 89-97, title III, §313(d)(3)-(5), July 30, 1965, 79 Stat. 384; Pub. L. 89-212, §2(c), Sept. 29, 1965, 79 Stat. 859; Pub. L. 89-368, title I, §101(a)-(e)(3), Mar. 15, 1966, 80 Stat. 38-61; Pub. L. 90-364, title I, §102(c), June 28, 1968, 82 Stat. 256; Pub. L. 91-36, §2(a), June 30, 1969, 83 Stat. 42; Pub. L. 91-53, §6(a), Aug. 7, 1969, 83 Stat. 96; Pub. L. 91-172, title VIII, §805(a)-(e), (f)(1), (g), Dec. 30, 1969, 83 Stat. 686, 704-708; Pub. L. 92-178, title II, §208(a), (b)(1), (c)-(h)(1), Dec. 10, 1971, 85 Stat. 512-517; Pub. L. 94-12, title II, §§202(b), 205, Mar. 29, 1975, 89 Stat. 29, 32; Pub. L. 94-164, §§2(b)(2), 5(a)(1), Dec. 23, 1975, 89 Stat. 971, 975; Pub. L. 94-331, §3(a)(1), June 30, 1976, 90 Stat. 782; Pub. L. 94-396, §2(a)(1), Sept. 3, 1976, 90 Stat. 1201; Pub. L. 94-414, §3(a)(1), Sept. 17, 1976, 90 Stat. 1273; Pub. L. 94-455, title IV, §401(d), title V, §§502(b), 504(c)(3), title XII, §1207(d), title XIX, §§1903(a)(17), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1557, 1559, 1566, 1705, 1810, 1834; Pub. L. 95-30, title I, §105, title IV, §405(a), May 23, 1977, 91 Stat. 140, 156; Pub. L. 95-600, title I, §§101(e), 102(c), title VI, §601(b)(2), Nov. 6, 1978, 92 Stat. 2770, 2771, 2896; Pub. L. 96-601, §4(a)-(d), Dec. 24, 1980, 94 Stat. 3496, 3497; Pub. L. 97-34, title I, §101(e), Aug. 13, 1981, 95 Stat. 184; Pub. L. 97-248, title III, §§317(a), 334(d), Sept. 3, 1982, 96 Stat. 607, 627; Pub. L. 98-67, title I, §104(d)(3), Aug. 5, 1983, 97 Stat. 380; Pub. L. 99-44, §3, May 24, 1985, 99 Stat. 77; Pub. L. 99-514, title I, §104(b)(15), title XIII, §§1301(j)(8), 1303(b)(4), title XV, §1581(b), Oct. 22, 1986, 100 Stat. 2106, 2658, 2766; Pub. L. 100-203, title X, §10302(a), Dec. 22, 1987, 101 Stat. 1330-429; Pub. L. 100-647, title I, §1003(a)(2), Nov. 10, 1988, 102 Stat. 3382; Pub. L. 101-508, title XI, §11801(a)(41), Nov. 5, 1990, 104 Stat. 1388-521; Pub. L. 102-318, title V, §522(b)(2)(D), July 3, 1992, 106 Stat. 314; Pub. L. 102-486, title XIX, §§1934(a), 1942(a), Oct. 24, 1992, 106 Stat. 3031, 3036; Pub. L. 103-465, title VII, §§701(a), 702(a), Dec. 8, 1994, 108 Stat. 4995, 4996; Pub. L. 107-16, title I, §101(c)(6)-(9), June 7, 2001, 115 Stat. 43, 44; Pub. L. 109-222, title V, §511(a), May 17, 2006, 120 Stat. 364; Pub. L. 112-56, title I, §102(a), Nov. 21, 2011, 125 Stat. 712.
Statutes at Large References 69 Stat. 605
75 Stat. 537
78 Stat. 140, 146
79 Stat. 384, 859
80 Stat. 38-61, 62
82 Stat. 256
83 Stat. 42, 96, 686, 704, 709
85 Stat. 512-517, 516, 517
89 Stat. 29, 971, 35
90 Stat. 782, 1201, 1273, 1557, 1708
91 Stat. 140, 141, 152, 156
92 Stat. 2770, 2771
94 Stat. 3496, 3498
95 Stat. 184, 185
96 Stat. 607, 610
97 Stat. 380
99 Stat. 77, 79
100 Stat. 2106, 2095, 2765, 2766
102 Stat. 3382, 3572
106 Stat. 314, 3031, 3032, 3036
108 Stat. 4995, 4996
115 Stat. 43
120 Stat. 364, 365
123 Stat. 355
125 Stat. 712
Public Law References Public Law 87-256, Public Law 88-272, Public Law 89-97, Public Law 89-212, Public Law 89-368, Public Law 90-364, Public Law 91-36, Public Law 91-53, Public Law 91-172, Public Law 92-178, Public Law 94-12, Public Law 94-164, Public Law 94-331, Public Law 94-396, Public Law 94-414, Public Law 94-455, Public Law 95-30, Public Law 95-600, Public Law 96-601, Public Law 97-34, Public Law 97-248, Public Law 98-67, Public Law 99-44, Public Law 99-514, Public Law 100-203, Public Law 100-647, Public Law 101-508, Public Law 102-318, Public Law 102-486, Public Law 103-465, Public Law 107-16, Public Law 107-147, Public Law 109-222, Public Law 111-5, Public Law 112-56
COLLECTION OF INCOME TAX AT SOURCE ON WAGES - 26 U.S.C. § 3402 (2012)
§3402. Income tax collected at source (a) Requirement of withholding (1) In general
(f) Withholding exemptions (1) In general
(2) Exemption certificates (A) On commencement of employment
(3) When certificate takes effect (A) First certificate furnished
(B) Furnished to take place of existing certificate (i) In general
(i) Changes in withholding (1) In general
(l) Determination and disclosure of marital status (1) Determination of status by employer
(o) Extension of withholding to certain payments other than wages (1) General rule
(2) Definitions (A) Supplemental unemployment compensation benefits
(p) Voluntary withholding agreements (1) Certain Federal payments (A) In general
(q) Extension of withholding to certain gambling winnings (1) General rule
(r) Extension of withholding to certain taxable payments of Indian casino profits (1) In general
(s) Exemption from withholding for any vehicle fringe benefit (1) Employer election not to withhold
(Aug. 16, 1954, ch. 736, 68A Stat. 457; Aug. 9, 1955, ch. 666, §2, 69 Stat. 605; Pub. L. 87–256, §110(g)(2), Sept. 21, 1961, 75 Stat. 537; Pub. L. 88–272, title III, §302(a), (b), Feb. 26, 1964, 78 Stat. 140; Pub. L. 89–97, title III, §313(d)(3)–(5), July 30, 1965, 79 Stat. 384; Pub. L. 89–212, §2(c), Sept. 29, 1965, 79 Stat. 859; Pub. L. 89–368, title I, §101(a)–(e)(3), Mar. 15, 1966, 80 Stat. 38–61; Pub. L. 90–364, title I, §102(c), June 28, 1968, 82 Stat. 256; Pub. L. 91–36, §2(a), June 30, 1969, 83 Stat. 42; Pub. L. 91–53, §6(a), Aug. 7, 1969, 83 Stat. 96; Pub. L. 91–172, title VIII, §805(a)–(e), (f)(1), (g), Dec. 30, 1969, 83 Stat. 686, 704–708; Pub. L. 92–178, title II, §208(a), (b)(1), (c)–(h)(1), Dec. 10, 1971, 85 Stat. 512–517; Pub. L. 94–12, title II, §§202(b), 205, Mar. 29, 1975, 89 Stat. 29, 32; Pub. L. 94–164, §§2(b)(2), 5(a)(1), Dec. 23, 1975, 89 Stat. 971, 975; Pub. L. 94–331, §3(a)(1), June 30, 1976, 90 Stat. 782; Pub. L. 94–396, §2(a)(1), Sept. 3, 1976, 90 Stat. 1201; Pub. L. 94–414, §3(a)(1), Sept. 17, 1976, 90 Stat. 1273; Pub. L. 94–455, title IV, §401(d), title V, §§502(b), 504(c)(3), title XII, §1207(d), title XIX, §§1903(a)(17), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1557, 1559, 1566, 1705, 1810, 1834; Pub. L. 95–30, title I, §105, title IV, §405(a), May 23, 1977, 91 Stat. 140, 156; Pub. L. 95–600, title I, §§101(e), 102(c), title VI, §601(b)(2), Nov. 6, 1978, 92 Stat. 2770, 2771, 2896; Pub. L. 96–601, §4(a)–(d), Dec. 24, 1980, 94 Stat. 3496, 3497; Pub. L. 97–34, title I, §101(e), Aug. 13, 1981, 95 Stat. 184; Pub. L. 97–248, title III, §§317(a), 334(d), Sept. 3, 1982, 96 Stat. 607, 627; Pub. L. 98–67, title I, §104(d)(3), Aug. 5, 1983, 97 Stat. 380; Pub. L. 99–44, §3, May 24, 1985, 99 Stat. 77; Pub. L. 99–514, title I, §104(b)(15), title XIII, §§1301(j)(8), 1303(b)(4), title XV, §1581(b), Oct. 22, 1986, 100 Stat. 2106, 2658, 2766; Pub. L. 100–203, title X, §10302(a), Dec. 22, 1987, 101 Stat. 1330–429; Pub. L. 100–647, title I, §1003(a)(2), Nov. 10, 1988, 102 Stat. 3382; Pub. L. 101–508, title XI, §11801(a)(41), Nov. 5, 1990, 104 Stat. 1388–521; Pub. L. 102–318, title V, §522(b)(2)(D), July 3, 1992, 106 Stat. 314; Pub. L. 102–486, title XIX, §§1934(a), 1942(a), Oct. 24, 1992, 106 Stat. 3031, 3036; Pub. L. 103–465, title VII, §§701(a), 702(a), Dec. 8, 1994, 108 Stat. 4995, 4996; Pub. L. 107–16, title I, §101(c)(6)–(9), June 7, 2001, 115 Stat. 43, 44; Pub. L. 109–222, title V, §511(a), May 17, 2006, 120 Stat. 364; Pub. L. 112–56, title I, §102(a), Nov. 21, 2011, 125 Stat. 712.)
2001—Subsec. (p)(1)(B). Pub. L. 107–16, §101(c)(6), substituted “7 percent, any percentage applicable to any of the 3 lowest income brackets in the table under section 1(c),” for “7, 15, 28, or 31 percent”.
Subsec. (p)(2). Pub. L. 107–16, §101(c)(7), substituted “10 percent” for “15 percent”.
Subsec. (q)(1). Pub. L. 107–16, §101(c)(8), substituted “equal to the product of the third lowest rate of tax applicable under section 1(c) and such payment” for “equal to 28 percent of such payment”.
Subsec. (r)(3). Pub. L. 107–16, §101(c)(9), substituted “the fourth lowest rate of tax applicable under section 1(c)” for “31 percent” in introductory provisions.
Pub. L. 103–465, title VII, §701(b), Dec. 8, 1994, 108 Stat. 4996, provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 1994.”
Pub. L. 102–486, title XIX, §1934(b), Oct. 24, 1992, 106 Stat. 3032, provided that: “The amendment made by this section [amending this section] applies to payments received after December 31, 1992.”
Pub. L. 102–486, title XIX, §1942(b), Oct. 24, 1992, 106 Stat. 3036, provided that: “The amendments made by subsection (a) [amending this section] shall apply to payments of winnings after December 31, 1992.”
Pub. L. 100–203, title X, §10302(b), Dec. 22, 1987, 101 Stat. 1330–429, provided that: “The amendment made by subsection (a) [amending this section] shall apply to certificates furnished after the day 30 days after the date of the enactment of this Act [Dec. 22, 1987].”
Pub. L. 99–44, §6(d), May 24, 1985, 99 Stat. 79, provided that: “The amendment made by section 3 [amending this section] shall take effect on January 1, 1985.”
Pub. L. 97–248, title III, §317(b), Sept. 3, 1982, 96 Stat. 610, provided that: “The amendments made by subsection (a) [amending this section] shall apply to payments made after December 31, 1983.”
Pub. L. 97–34, title I, §101(f)(2), Aug. 13, 1981, 95 Stat. 185, provided that: “The amendments made by subsection (e) [amending this section] shall apply to remuneration paid after September 30, 1981; except that the amendment made by subsection (e)(5) [amending this section] shall apply to remuneration paid after December 31, 1981.”
Pub. L. 96–601, §4(f), Dec. 24, 1980, 94 Stat. 3498, provided that: “The amendments made by this section [amending this section and section 6051 of this title] shall apply to payments made on or after the first day of the first calendar month beginning more than 120 days after the date of the enactment of this Act [Dec. 24, 1980].”
Pub. L. 95–600, title I, §101(f)(2), Nov. 6, 1978, 92 Stat. 2771, provided that: “The amendments made by subsection (e) [amending this section] shall apply to remuneration paid after December 31, 1978.”
Pub. L. 95–600, title I, §102(d)(2), Nov. 6, 1978, 92 Stat. 2771, provided that: “The amendments made by subsection (c) [amending this section] shall apply with respect to remuneration paid after December 31, 1978.”
Pub. L. 95–30, title I, §106(b), May 23, 1977, 91 Stat. 141, provided that: “The amendments made by section 105 [amending this section] shall apply to wages paid after April 30, 1977.”
Pub. L. 95–30, title IV, §405(b), May 23, 1977, 91 Stat. 156, provided that: “The amendments made by this section [amending this section] apply to payments made after April 30, 1977.”
Pub. L. 94–455, title XII, §1207(f)(3), Oct. 4, 1976, 90 Stat. 1708, provided that: “The amendments made by subsection (d) [amending this section] shall apply to payments of winnings made after the 90th day after the date of the enactment of this Act [Oct. 4, 1976].”
Pub. L. 94–12, title II, §209(c), Mar. 29, 1975, 89 Stat. 35, as amended by Pub. L. 94–164, §5(a)(2); Pub. L. 94–331, §3(a)(2); Pub. L. 94–396, §2(b); Pub. L. 94–414, §3(a)(2), provided that: “The amendments made by sections 202(b) and 205 [amending this section] shall apply to wages paid after April 30, 1975, and before October 1, 1976.”
Pub. L. 91–53, §6(b), Aug. 7, 1969, 83 Stat. 96, provided that: “The amendments made by this section [amending this section] shall apply with respect to wages paid after July 31, 1969, and before January 1, 1970.”
Pub. L. 91–36, §2(b), June 30, 1969, 83 Stat. 42, provided that: “The amendments made by subsection (a) [amending this section] shall apply with respect to wages paid after June 30, 1969.”
Pub. L. 89–368, title I, §101(e)(6), Mar. 15, 1966, 80 Stat. 62, provided that: “The amendments made by paragraphs (1) and (2) of this subsection [amending this section] shall apply only with respect to remuneration paid after December 31, 1966, but only with respect to withholding exemptions based on estimation years beginning after such date.”
Pub. L. 89–368, title I, §101(g), Mar. 15, 1966, 80 Stat. 62, provided that: “The amendments made by this section (other than subsection (e) [amending this section]) shall apply only with respect to remuneration paid after April 30, 1966.”
Pub. L. 88–272, title III, §302(d), Feb. 26, 1964, 78 Stat. 146, provided that: “The amendments made by subsections (a) and (b) of this section [amending this section] shall apply with respect to remuneration paid after the seventh day following the date of the enactment of this Act [Feb. 26, 1964]. The amendment made by subsection (c) of this section [amending section 1441 of this title] shall apply with respect to payments made after the seventh day following the date of the enactment of this Act.”
Act Aug. 9, 1955, ch. 666, §3, 69 Stat. 605, provided that: “The amendment made by section 2 [amending this section] shall be applicable only with respect to remuneration paid after the date of enactment of this Act [Aug. 9, 1955].”
Pub. L. 99–514, title XV, §1581(a), Oct. 22, 1986, 100 Stat. 2765, provided that: “The Secretary of the Treasury or his delegate shall modify the withholding schedules and withholding exemption certificates under section 3402 of the Internal Revenue Code of 1954 [now 1986] to better approximate actual tax liability under the amendments made by this Act [see Tables for classification].”
Pub. L. 99–514, title XV, §1581(c), Oct. 22, 1986, 100 Stat. 2766, as amended by Pub. L. 100–647, title I, §1015(p), Nov. 10, 1988, 102 Stat. 3572, provided that: “If an employee has not filed a revised withholding allowance certificate before October 1, 1987, the employer shall withhold income taxes from the employee's wages—
Pub. L. 95–30, title III, §304, May 23, 1977, 91 Stat. 152, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “No person shall be liable in respect of any failure to deduct and withhold under section 3402 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to income tax collected at source) on remuneration paid before January 1, 1977, to the extent that the duty to deduct and withhold was created or increased by any provision of the Tax Reform Act of 1976 [Pub. L. 94–455].”
Pub. L. 89–368, title I, §101(f), Mar. 15, 1966, 80 Stat. 62, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Notwithstanding section 3402(f)(3)(B) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], a withholding exemption certificate furnished the employer after the date of the enactment of this Act [Mar. 15, 1966] and before May 1, 1966, shall take effect with respect to the first payment of wages made on or after May 1, 1966, or the 10th day after the date on which such certificate is furnished to the employer, whichever is later, and at the election of the employer such certificate may be made effective with respect to any payment of wages made on or after the date on which such certificate is furnished.”
Act Aug. 9, 1955, ch. 666, §1, 69 Stat. 605, provided that: “The terms used in this Act [amending subsecs. (a) and (j) of this section] shall have the same meaning as when used in the Internal Revenue Code.”