Source: https://www.law.cornell.edu/uscode/text/26/3402?qt-us_code_tabs=1
Timestamp: 2016-02-11 08:11:54
Document Index: 116997176

Matched Legal Cases: ['§ 3402', '§\u202f2', '§\u202f110', '§\u202f302', '§\u202f313', '§\u202f2', '§\u202f101', '§\u202f102', '§\u202f2', '§\u202f6', '§\u202f805', '§\u202f208', '§\u202f202', '§\u202f2', '§\u202f3', '§\u202f2', '§\u202f3', '§\u202f401', '§\u202f502', '§\u202f1207', '§\u202f1903', '§\u202f105', '§\u202f405', '§\u202f101', '§\u202f601', '§\u202f4', '§\u202f101', '§\u202f317', '§\u202f104', '§\u202f3', '§\u202f104', '§\u202f1301', '§\u202f1581', '§\u202f10302', '§\u202f1003', '§\u202f11801', '§\u202f522', '§\u202f1934', '§\u202f701', '§\u202f101', '§\u202f511', '§\u202f102', '§\u202f411', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f702', '§\u202f701', '§\u202f1934', '§\u202f1942', '§\u202f104', '§\u202f104', '§\u202f104', '§\u202f104', '§\u202f104', '§\u202f104', '§\u202f104', '§\u202f104', '§\u202f1581', '§\u202f104', '§\u202f1303', '§\u202f334', '§\u202f317', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f4', '§\u202f4', '§\u202f4', '§\u202f4', '§\u202f4', '§\u202f101', '§\u202f102', '§\u202f101', '§\u202f601', '§\u202f105', '§\u202f105', '§\u202f105', '§\u202f105', '§\u202f105', '§\u202f405', '§\u202f401', '§\u202f401', '§\u202f1906', '§\u202f1903', '§\u202f401', '§\u202f502', '§\u202f1906', '§\u202f504', '§\u202f1906', '§\u202f1906', '§\u202f1207', '§\u202f5', '§\u202f205', '§\u202f205', '§\u202f2', '§\u202f202', '§\u202f208', '§\u202f208', '§\u202f208', '§\u202f208', '§\u202f208', '§\u202f805', '§\u202f208', '§\u202f208', '§\u202f208', '§\u202f208', '§\u202f208', '§\u202f208', '§\u202f208', '§\u202f805', '§\u202f6', '§\u202f2', '§\u202f805', '§\u202f6', '§\u202f2', '§\u202f805', '§\u202f805', '§\u202f805', '§\u202f805', '§\u202f6', '§\u202f2', '§\u202f805', '§\u202f805', '§\u202f805', '§\u202f805', '§\u202f805', '§\u202f805', '§\u202f805', '§\u202f102', '§\u202f102', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f101', '§\u202f313', '§\u202f313', '§\u202f313', '§\u202f302', '§\u202f302', '§\u202f2', '§\u202f2', '§\u202f102', '§\u202f511', '§\u202f1511', '§\u202f701', '§\u202f1934', '§\u202f1942', '§\u202f10302', '§\u202f6', '§\u202f317', '§\u202f101', '§\u202f4', '§\u202f101', '§\u202f102', '§\u202f106', '§\u202f405', '§\u202f1207', '§\u202f209', '§\u202f5', '§\u202f3', '§\u202f2', '§\u202f3', '§\u202f208', '§\u202f805', '§\u202f2', '§\u202f6', '§\u202f2', '§\u202f101', '§\u202f101', '§\u202f302', '§\u202f3', '§\u202f1581', '§\u202f1581', '§\u202f1015', '§\u202f304', '§\u202f2', '§\u202f805', '§\u202f208', '§\u202f101', '§\u202f2', '§\u202f1']

26 U.S. Code § 3402 - Income tax collected at source | US Law | LII / Legal Information Institute
(1) In generalExcept as otherwise provided in this section, every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with tables or computational procedures prescribed by the Secretary. Any tables or procedures prescribed under this paragraph shall—
(1) In generalAn employee receiving wages shall on any day be entitled to the following withholding exemptions:
(g) Overlapping pay periods, and payment by agent or fiduciaryIf a payment of wages is made to an employee by an employer—
(h) Alternative methods of computing amount to be withheldThe Secretary may, under regulations prescribed by him, authorize—
(1) Withholding on basis of average wagesAn employer—
(2) Withholding on basis of annualized wagesAn employer to determine the amount of tax to be deducted and withheld upon a payment of wages to an employee for a payroll period by—
multiplying the amount of an employee’s wages for a payroll period by the number of such payroll periods in the calendar year,
(3) Withholding on basis of cumulative wagesAn employer, in the case of any employee who requests to have the amount of tax to be withheld from his wages computed on the basis of his cumulative wages, to—
(3) Determination of marital statusFor purposes of paragraph (2), an employee shall on any day be considered—
(m) Withholding allowancesUnder regulations prescribed by the Secretary, an employee shall be entitled to additional withholding allowances or additional reductions in withholding under this subsection. In determining the number of additional withholding allowances or the amount of additional reductions in withholding under this subsection, the employee may take into account (to the extent and in the manner provided by such regulations)—
(n) Employees incurring no income tax liabilityNotwithstanding any other provision of this section, an employer shall not be required to deduct and withhold any tax under this chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding exemption certificate (in such form and containing such other information as the Secretary may prescribe) furnished to the employer by the employee certifying that the employee—
(1) General ruleFor purposes of this chapter (and so much of subtitle F as relates to this chapter)—
(C) Sick payFor purposes of this subsection, the term “sick pay” means any amount which—
(4) Request for withholdingA request that an annuity or any sick pay be subject to withholding under this chapter—
(5) Special rule for sick pay paid pursuant to certain collective-bargaining agreementsIn the case of any sick pay paid pursuant to a collective-bargaining agreement between employee representatives and one or more employers which contains a provision specifying that this paragraph is to apply to sick pay paid pursuant to such agreement and contains a provision for determining the amount to be deducted and withheld from each payment of such sick pay—
(C) Specified Federal paymentsFor purposes of this paragraph, the term “specified Federal payment” means—
(3) Authority for other voluntary withholdingThe Secretary is authorized by regulations to provide for withholding—
from remuneration for services performed by an employee for the employee’s employer which (without regard to this paragraph) does not constitute wages, and
(3) Winnings which are subject to withholdingFor purposes of this subsection, the term “winnings which are subject to withholding” means proceeds from a wager determined in accordance with the following:
(C) Sweepstakes, wagering pools, certain pari­mutuel pools, jai alai, and lotteriesProceeds of more than $5,000 from—
a wagering transaction in a pari­mutuel pool with respect to horse races, dog races, or jai alai if the amount of such proceeds is at least 300 times as large as the amount wagered.
(4) Rules for determining proceeds from a wagerFor purposes of this subsection—
(2) ExceptionThe tax imposed by paragraph (1) shall not apply to any payment to the extent that the payment, when annualized, does not exceed an amount equal to the sum of—
the basic standard deduction (as defined in section 63(c)) for an individual to whom section 63(c)(2)(C) [1] applies, and
(3) Annualized taxFor purposes of paragraph (1), the term “annualized tax” means, with respect to any payment, the amount of tax which would be imposed by section 1(c) (determined without regard to any rate of tax in excess of the fourth lowest rate of tax applicable under section 1(c)) on an amount of taxable income equal to the excess of—
(3) Vehicle fringe benefitFor purposes of this subsection, the term “vehicle fringe benefit” means any fringe benefit—
(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.)
Section 63(c)(2)(C), referred to in subsec. (r)(2)(A), was redesignated section 63(c)(2)(D), and a new section 63(c)(2)(C) was added, by Pub. L. 107–147, title IV, § 411(e)(1)(C), (D), Mar. 9, 2002, 116 Stat. 46.
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.
1994—Subsec. (p). Pub. L. 103–465, § 702(a), reenacted heading without change and amended text of subsec. (p) generally. Prior to amendment, text read as follows: “The Secretary is authorized by regulations to provide for withholding—
Subsec. (r). Pub. L. 103–465, § 701(a), added subsec. (r).
Subsec. (q)(1). Pub. L. 102–486, § 1934(a), substituted “28 percent” for “20 percent”.
Subsec. (q)(3)(A), (C). Pub. L. 102–486, § 1942(a), substituted “$5,000” for “$1,000”.
1986—Subsec. (f)(1). Pub. L. 99–514, § 104(b)(15)(F), substituted “standard deduction” for “zero bracket” and “subparagraph (E)” for “subparagraph (G)” in last sentence.
Subsec. (f)(1)(A). Pub. L. 99–514, § 104(b)(15)(B), inserted “unless he is an individual described in section 151(d)(2)” after “himself”.
Subsec. (f)(1)(B). Pub. L. 99–514, § 104(b)(15)(A), redesignated subpar. (D) as (B) and struck out former subpar. (B) which read as follows: “one additional exemption for himself if, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable an exemption under section 151(c)(1) (relating to old age) for the taxable year under subtitle A in respect of which amounts deducted and withheld under this chapter in the calendar year in which such day falls are allowed as a credit;”.
Pub. L. 99–514, § 104(b)(15)(C), which directed that “subparagraph (A) or (D)” be substituted for “subparagraph (A), (B), (C), or (F)” was executed by making the substitution for “subparagraph (A), (B), or (C)”, as the probable intent of Congress.
Subsec. (f)(1)(C). Pub. L. 99–514, § 104(b)(15)(A), (D), redesignated subpar. (E) as (C), substituted “section 151(c)” for “section 151(e)”, and struck out former subpar. (C) which read as follows: “one additional exemption for himself if, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable an exemption under section 151(d)(1) (relating to the blind) for the taxable year under subtitle A in respect of which amounts deducted and withheld under this chapter in the calendar year in which such day falls are allowed as a credit;”.
Subsec. (f)(1)(D). Pub. L. 99–514, § 104(b)(15)(A), redesignated subpar. (F) as (D). Former subpar. (D) redesignated (B).
Subsec. (f)(1)(E). Pub. L. 99–514, § 104(b)(15)(A), (E), redesignated subpar. (G) as (E) and substituted “standard deduction” for “zero bracket”. Former subpar. (E) redesignated (C).
Subsec. (f)(1)(F), (G). Pub. L. 99–514, § 104(b)(15)(A), redesignated subpars. (F) and (G) as (D) and (E), respectively.
Subsec. (i)(1). Pub. L. 99–514, § 1581(b), struck out “or decreases” after “increases”.
Subsec. (m)(3). Pub. L. 99–514, § 104(b)(15)(G), inserted “(including the additional standard deduction under section 63(c)(3) for the aged and blind)”.
Subsec. (r). Pub. L. 99–514, § 1303(b)(4), struck out subsec. (r) which provided for extension of withholding to GSOC distributions.
1982—Subsec. (o)(6). Pub. L. 97–248, § 334(d), added par. (6).
Subsec. (s). Pub. L. 97–248, § 317(a), added subsec. (s).
1981—Subsec. (a). Pub. L. 97–34, § 101(e)(1), revised subsec. (a) generally to provide for a 5-percent reduction in income tax withholding rates on Oct. 1, 1981, a further 10-percent reduction on July 1, 1982, and a final 10-percent reduction on July 1, 1983.
Subsec. (b)(1). Pub. L. 97–34, § 101(e)(2)(A), redesignated par. (2) as (1). Former par. (1), which set out a table for determining amount of one withholding exemption for each of the various payroll periods, was struck out.
Subsec. (b)(2). Pub. L. 97–34, § 101(e)(2)(A), redesignated par. (3) as (2). Former par. (2) redesignated (1).
Subsec. (b)(3). Pub. L. 97–34, § 101(e)(2)(A), (B), redesignated par. (4) as (3) and substituted provisions relating to an employer’s computation of the tax to be deducted and withheld as if the aggregate of the wages paid to the employee during the calendar week were paid for a weekly payroll period, for provisions relating to an employer’s computation of the tax to be deducted and withheld using the excess of the aggregate of the wages paid to the employee during the calendar week over the withholding exemption allowed by this subsection for a weekly payroll period. Former par. (3) redesignated (2).
Subsec. (b)(4), (5). Pub. L. 97–34, § 101(e)(2)(A), redesignated par. (5) as (4). Former par. (4) redesignated (3).
Subsec. (f)(1)(G). Pub. L. 97–34, § 101(e)(3), inserted “(or more than one exemption if so prescribed by the Secretary)” after “an amount equal to one exemption”.
Subsec. (i). Pub. L. 97–34, § 101(e)(4), substituted provisions authorizing the Secretary by regulations to provide for increases or decreases in the amount of withholding otherwise required under this section in cases where the employee requests the changes, for provisions under which the Secretary was authorized to provide withholding in addition to that otherwise required under this section in cases in which the employer and the employee agreed to such additional withholding.
Subsec. (m). Pub. L. 97–34, § 101(e)(5), revised provisions respecting additional withholding allowances for anticipated excess itemized deductions and tax credits claimed in accordance with Treasury regulations and Treasury statutory authority to provide additional withholding allowances for any additional items specified in Treasury regulations.
1980—Subsec. (o)(1)(C). Pub. L. 96–601, § 4(a), added subpar. (C).
Subsec. (o)(2)(B). Pub. L. 96–601, § 4(d), struck out “, but only to the extent that the amount is includible in the gross income of such individual” after “pension or annuity”.
Subsec. (o)(2)(C). Pub. L. 96–601, § 4(c), added subpar. (C).
Subsec. (o)(3). Pub. L. 96–601, § 4(b), substituted provision authorizing amount to be withheld from annuity payments or sick pay for provision relating to request for withholding. See subsec. (o)(4) of this section.
Subsec. (o)(4), (5). Pub. L. 96–601, § 4(b), added pars. (4) and (5).
1978—Subsec. (a). Pub. L. 95–600, § 101(e)(1), substituted “With respect to wages paid after December 31, 1978, the tables so prescribed shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1975, except that such tables shall be modified to the extent necessary to reflect the amendments made by sections 101 and 102 of the Tax Reduction and Simplification Act of 1977 and the amendments made by section 101 of the Revenue Act of 1978.” for “With respect to wages paid after May 31, 1977, and before January 1, 1979, the tables so prescribed shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1976; except that such tables shall be modified to the extent necessary so that, had they been in effect for all of 1977, they would reflect the full year effect of the amendments made by sections 101 and 102 of the Tax Reduction and Simplification Act of 1977. With respect to wages paid after December 31, 1978, the tables so prescribed shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1975, except that such tables shall be modified to the extent necessary to reflect the amendments made by sections 101 and 102 of the Tax Reduction and Simplification Act of 1977.”.
Subsec. (b)(1). Pub. L. 95–600, § 102(c)(1), increased the amounts set out in the table for one withholding exemption for each of the payroll period categories from $14.40, $28.80, $31.30, $62.50, $187.50, $375.00, $750.00 and $2.10 to $19.23, $38.46, $41.66, $83.33, $250.00, $500.00, $1,000.00 and $2.74, respectively.
Subsec. (m)(1). Pub. L. 95–600, §§ 101(e)(2), 102(c)(2), substituted “$1,000” for “$750”, “$3,400” for “$3,200” and “$2,300” for “$2,200”.
Subsec. (r). Pub. L. 95–600, § 601(b)(2), added subsec. (r).
1977—Subsec. (a). Pub. L. 95–30, § 105(a), substituted “With respect to wages paid after May 31, 1977, and before January 1, 1979, the tables so prescribed shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1976; except that such tables shall be modified to the extent necessary so that, had they been in effect for all of 1977, they would reflect the full year effect of the amendments made by sections 101 and 102 of the Tax Reduction and Simplification Act of 1977. With respect to wages paid after December 31, 1978, the tables so prescribed shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1975, except that such tables shall be modified to the extent necessary to reflect the amendments made by sections 101 and 102 of the Tax Reduction and Simplification Act of 1977” for “With respect to wages paid prior to January 1, 1978, the tables so prescribed shall be the same as the tables prescribed under this section which were in effect on January 1, 1976. With respect to wages paid after December 31, 1977, the Secretary shall prescribe new tables which shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1975, except that such tables shall be modified to the extent necessary to reflect the amendments made to subsections (b) and (c) of section 141 by the Tax Reform Act of 1976”.
Subsec. (f)(1). Pub. L. 95–30, § 105(b)(1), substituted “zero bracket” for “standard deduction” in subpar. (G) and in provisions following subpar. (G).
Subsec. (m)(1)(B). Pub. L. 95–30, § 105(b)(2), substituted “an amount equal to $3,200 ($2,200” for “an amount equal to the lesser of (i) 16 percent of his estimated wages, or (ii) $2,800 ($2,400”.
Subsec. (m)(2)(A). Pub. L. 95–30, § 105(b)(3)(A), (B), substituted “section 151” for “sections 141 and 151” and “(or the zero bracket amount (within the meaning of section 63(d)))” for “(or the amount of the standard deduction)”.
Subsec. (m)(2)(C). Pub. L. 95–30, § 105(b)(3)(C), substituted “(or the zero bracket amount)” for “(or the standard deduction)”.
Subsec. (q)(3)(C). Pub. L. 95–30, § 405(a), inserted reference to certain parimutuel pools and jai alai in heading and, in text, designated existing provisions as cl. (i) and added cl. (ii).
1976—Subsec. (a). Pub. L. 94–455, §§ 401(d)(1), 1906 (b)(13)(A), struck out “or his delegate” after “Secretary”, inserted “With respect to wages paid prior to January 1, 1978” after “by the Secretary”, as amended, and substituted “prescribed under this section which were” for “contained in this subsection as” after “same as the tables”, “1976” for “1975” after “January 1”, and “With respect to wages paid after December 31, 1977, the Secretary shall prescribe new tables which shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1975, except that such tables shall be modified to the extent necessary to reflect the amendments made to subsections (b) and (c) of section 141 by the Tax Reform Act of 1976” for “except that the amounts set forth as amounts of income tax to be withheld with respect to wages paid after April 30, 1975, and before January 1, 1976, shall reflect the full calendar year effect for 1975 of the amendments made by sections 201, 202, 203, and 204 of the Tax Reduction Act of 1975” after “effect on January 1, 1976”, as amended.
Subsec. (c)(6). Pub. L. 94–455, §§ 401(d)(2), 1906(b)(13)(A), substituted “the table for an annual payroll period prescribed pursuant to subsection (a)” for “table 7 contained in subsection (a)” after “basis of the”, as subsec. (c)(6) was in effect on the day before the date of enactment of the Tax Reduction Act of 1975, Pub. L. 94–12, which was approved on Mar. 29, 1975, and struck out “or his delegate” after “Secretary”.
Subsecs. (f), (h), (i), (j). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (l). Pub. L. 94–455, § 1903(a)(17), substituted “section 2(a)” for “section 2(b)” after “as defined in”.
Subsec. (m)(1)(B). Pub. L. 94–455, § 401(d)(3), reenacted subpar. (B) without change.
Subsec. (m)(2)(A). Pub. L. 94–455, § 502(b), inserted “(other than paragraph (13) thereof)” after “under section 62”.
Subsec. (m)(2)(D), (3)(B). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (m)(4). Pub. L. 94–455, § 504(c)(3), added subpar. (C). § 1906(b)(13)(A) struck out “or his delegate” after “Secretary”.
Subsecs. (n), (p). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (q). Pub. L. 94–455, § 1207(d), added subsec. (q).
1975—Subsec. (a). Pub. L. 94–164, § 5(a)(1), inserted provision that the tables prescribed with respect to wages paid after Dec. 31, 1975, and before July 1, 1976, shall be the same as the tables prescribed under this subsection which were in effect on Dec. 10, 1975.
Pub. L. 94–12, § 205(a), substituted provisions directing the Secretary to prescribe new withholding tables setting changed withholding rates for wages paid during the period May 1, 1975, to Dec. 31, 1975, so as to reflect the full calendar year effect for 1975 of the amendments to the minimum standard deduction, the percentage standard deduction, the earned income credit, and the additional tax credit by sections 201, 202, 203, and 204 of the Tax Reduction Act of 1975, Pub. L. 94–12, for provisions setting out 8 tables to be followed by employers in withholding taxes on wages paid.
Subsec. (c)(6). Pub. L. 94–12, § 205(b), substituted “the table for an annual payroll period prescribed pursuant to subsection (a)” for “table 7 contained in subsection (a)”. See 1976 Amendment note set out above.
Subsec. (m)(1)(B). Pub. L. 94–164, § 2(b)(2), substituted “$2,800” and “$2,400” for “$2,600” and “$2,300” respectively in cl. (ii).
Pub. L. 94–12, § 202(b), substituted “the lesser of (i) 16 percent of his estimated wages, or (ii) $2,600 ($2,300 in the case of an individual who is not married (within the meaning of section 143) and who is not a surviving spouse (as defined in section 2(a)))” for “the lesser of (i) $2,000 or (ii) 15 percent of his estimated wages”.
1971—Subsec. (a). Pub. L. 92–178, § 208(a), substituted new sets of tables 1 to 8 applicable (under § 208(i)(1)) with respect to wages paid after Jan. 15, 1972, for the tables applicable in the case of wages paid as provided in former: par. (1) after Dec. 31, 1969, and before July 1, 1970; par. (2) after June 30, 1970, and before Jan. 1, 1971; par. (3) after Dec. 31, 1970, and before Jan. 1, 1972; par. (4) after Dec. 31, 1971, and before Jan. 1, 1973; and par. (5) after Dec. 31, 1972. Pub. L. 92–178, § 208(h)(1), made provisions of par. (3) applicable (under section 208(i)(2)) with respect to wages paid after Dec. 31, 1971, and before Jan. 16, 1972.
Subsec. (b)(1). Pub. L. 92–178, § 208(b)(1), revised withholding rates upwards, substituting 14.40; 28.80; 31.30; 62.50; 187.50; 375.00; 750.00; and 2.10 for 12.50; 25.00 27.10; 54.20; 162.50; 325.00; 650.00; and 1.80, respectively, to be effective with respect to wages paid after Jan. 15, 1972. Pub. L. 92–178, § 208(h)(2), in amending Pub. L. 91–172, § 805(b)(1), extended application of such former withholding rates to wages paid after June 30, 1970, and before Jan. 16, 1972, previously applicable to wages paid before Jan. 1, 1972.
Subsec. (c)(6). Pub. L. 92–178, § 208(g), substituted “table 7 contained in subsection (a)” for “table 7 contained in paragraph (1), (2), (3), (4), or (5) (whichever is applicable) of subsection (a)”.
Subsec. (f)(1)(G). Pub. L. 92–178, § 208(c), added subpar. (G).
Subsec. (f)(7). Pub. L. 92–178, § 208(d), added par. (7).
Subsec. (m)(1)(B). Pub. L. 92–178, § 208(e), substituted “an amount equal to the lesser of (i) $2,000 or (ii) 15 percent of his estimated wages” for “an amount equal to 15 percent of his estimated wages”.
Subsec. (m)(2)(A). Pub. L. 92–178, § 208(f)(1), inserted “or (if such a return has not been filed for such preceding taxable year at the time the withholding exemption certificate is furnished the employer) the second taxable year preceding the estimation year” after “for the taxable year preceding the estimation year”.
Subsec. (m)(2)(D). Pub. L. 92–178, § 208(f)(2), substituted as definition of “estimation year” the calendar year in which the wages are paid for prior provision defining term as meaning “(i) with respect to payments of wages after April 30 and on or before December 31 of any calendar year, such calendar year, and (ii) with respect to payments of wages on or after January 1 and before May 1 of any calendar year, the preceding calendar year (except that with respect to an exemption certificate furnished by an employee after he has filed his return for the preceding calendar year, such term means the current calendar year).”
Subsec. (m)(3)(B) to (E). Pub. L. 92–178, § 208(f)(3), struck out subpars. (B) and (C) providing that only one certificate be in effect and for termination of effectiveness of certificate and redesignated subpars. (D) and (E) as (B) and (C), respectively.
1969—Subsec. (a)(1). Pub. L. 91–172, § 805(a), (b)(2), substituted new sets of tables 1 to 8 for application to wages paid after Dec. 31, 1969, and before July 1, 1970, and after June 30, 1970, and before January 1, 1972, for the tables applicable to wages paid before July 13, 1968, and after Dec. 31, 1969.
Pub. L. 91–53, § 6(a)(1), substituted “December 31, 1969” for “July 31, 1969”.
Pub. L. 91–36, § 2(a)(1), substituted “July 31, 1969” for “June 30, 1969”.
Subsec. (a)(2). Pub. L. 91–172, § 805(a), substituted a set of tables 1 to 8 for application to wages paid after June 30, 1970, and before Jan. 1, 1971, for the tables applicable to wages paid after June 30, 1970, and before Jan. 1, 1970.
Pub. L. 91–53, § 6(a)(2), substituted “January 1, 1970” for “August 1, 1969”.
Pub. L. 91–36, § 2(a)(2), substituted “August 1, 1969” for “July 1, 1969”.
Subsec. (a)(3) to (5). Pub. L. 91–172, § 805(a), added sets of tables applicable, respectively, to wages paid after Dec. 31, 1970, and before Jan. 1, 1972, after Dec. 31, 1971, and before Jan. 1, 1973, and after Dec. 31, 1972.
Subsec. (b)(1). Pub. L. 91–172, § 805(b)(1)–(4), revised withholding rates effective with respect to wages paid after Dec. 31, 1969, and before July 1, 1970, for the period after June 30, 1970, and before Jan. 1, 1972, during 1972, and after 1972.
Subsec. (c)(1). Pub. L. 91–172, § 805(c)(1), substituted provisions authorizing employer to deduct and withhold tax determinable according to tables prescribed by the Secretary or his delegate for provisions under which the employer was authorized to deduct and withhold tax only according to tables set out.
Subsec. (c)(6). Pub. L. 91–172, § 805(c)(2), substituted provisions for determination of amount deductible according to tables prescribed by the Secretary or his delegate and for computation of wages and amounts of income tax after Dec. 31, 1969, for provisions for determination of such wages and amounts of income tax after July 13, 1968, and before Jan. 1, 1970.
Pub. L. 91–53, § 6(a)(3), substituted “January 1, 1970” for “August 1, 1969”.
Pub. L. 91–36, § 2(a)(3), substituted “August 1, 1969” for “July 1, 1969”.
Subsec. (h). Pub. L. 91–172, § 805(d), redesignated existing pars. (1) to (3) as subpars. (A) to (C) of par. (1), and added pars. (2) to (4).
Subsec. (m)(1). Pub. L. 91–172, § 805(e)(2), substituted $750 for $700 in the material preceding subpar. (A) and in subpar. (B) substituted 15 per cent for 10 per cent of the first $7,500 and 17 per cent of remainder of the estimated wages.
Subsec. (m)(2)(A). Pub. L. 91–172, § 805(e)(2), inserted amount of standard deduction as an alternative limit in cl. (i), and substituted the determinable additional deductions for provisions referring to an employee who did not show such deductions on his return.
Subsec. (m)(2)(B). Pub. L. 91–172, § 805(e)(2), struck out limit on aggregate amount.
Subsec. (m)(2)(C), (D). Pub. L. 91–172, § 805(e)(1), (2), added subpar. (C). Former subpar. (C) redesignated (D)
Subsec. (n). Pub. L. 91–172, § 805(f)(1), added subsec. (n).
Subsecs. (o), (p). Pub. L. 91–172, § 805(g), added subsecs. (o) and (p).
1968—Subsec. (a). Pub. L. 90–364, § 102(c)(1), designated existing Tables 1 to 8 as constituting par. (1), inserted provisions preceding existing Table 1–8 so as to limit their application to the case of wages paid on or before the 15th day after the date of the enactment of the Revenue and Expenditure Control Act of 1968 or after June 30, 1969, and added par. (2).
Subsec. (c)(6). Pub. L. 90–364, § 102(c)(2), added par. (6).
1966—Subsec. (a). Pub. L. 89–368, § 101(a), struck out reference to subsections (j) and (k) and substituted provisions establishing separate tables for single persons and for married persons in each of eight payroll period categories each containing six graduated withholding rates ranging from 14 to 30 percent for provisions placing the rate at a fixed 14 percent.
Subsec. (b)(1). Pub. L. 89–368, § 101(b), increased amounts set out for one withholding exemption for each of the payroll period categories from “$13.00”, “$26.00”, “$28.00”, “$56.00”, “$167.00”, “$333.00”, “$667.00”, and “$1.80” to “$13.50”, “$26.90”, “$29.20”, “$58.30”, “$175.00”, “$350.00”, “$700.00”, and “$1.90” respectively.
Subsec. (c)(1). Pub. L. 89–368, § 101(c), replaced existing tables with separate tables for employees who are married and for employees who are not married covering weekly, biweekly, semimonthly, monthly, and daily or miscellaneous pay periods and reflecting increased and graduated withholding rates.
Subsec. (f)(1)(F), (3)(B). Pub. L. 89–368, § 101(e)(1), (3), added par. (1)(F) and, in par. (3)(B), changed definition of “status determination date” from January 1 and July 1 of each year to January 1, May 1, July 1, and October 1 of each year.
Subsec. (l). Pub. L. 89–368, § 101(d), added subsec. (l).
Subsec. (m). Pub. L. 89–368, § 101(e)(2), added subsec. (m).
1965—Subsec. (a). Pub. L. 89–97, § 313(d)(3), substituted “subsections (j) and (k)” for “subsection (j)”.
Subsec. (h)(3). Pub. L. 89–97, § 313(d)(4), inserted “(and, in the case of tips referred to in subsection (k), within 30 days thereafter)” after “quarter” first place it appears.
Pub. L. 89–97, § 313(d)(5), added subsec. (k).
1964—Subsec. (a). Pub. L. 88–272, § 302(a), reduced tax from 18% to 14%.
Subsec. (c)(1). Pub. L. 88–272, § 302(b), substituted new tables reflecting lowered withholding rates.
1955—Subsec. (a). Act Aug. 9, 1955, § 2(a), inserted “(except as provided in subsection (j))” after “upon such wages”.
Subsec. (j). Act Aug. 9, 1955, § 2(b), added subsec. (j).
Pub. L. 112–56, title I, § 102(b), Nov. 21, 2011, 125 Stat. 712, provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 2011.”
Pub. L. 109–222, title V, § 511(b), May 17, 2006, 120 Stat. 365, as amended by Pub. L. 111–5, div. B, title I, § 1511, Feb. 17, 2009, 123 Stat. 355, provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 2011.”
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. 92–178, title II, § 208(i), Dec. 10, 1971, 85 Stat. 517, provided that:
The amendments made by this section [amending this section] (other than subsection (h)) shall apply with respect to wages paid after January 15, 1972.
The amendments made by subsection (h) [amending this section] shall apply with respect to wages paid after December 31, 1971, and before January 16, 1972.”
Pub. L. 91–172, title VIII, § 805(h), Dec. 30, 1969, 83 Stat. 709, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
The amendments made by subsections (a), (b), (c), (d), and (e) [amending this section] shall apply with respect to remuneration paid after December 31, 1969.
The amendment made by subsection (f) [amending this section and section 6051 of this title] applies to wages paid after April 30, 1970.
Subsection (o) of section 3402 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], added by subsection (g) of this subsection, shall apply to payments made after December 31, 1970. Subsection (p) of such section 3402, added by subsection (g) of this section, shall apply to payments made after June 30, 1970.”
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—
as if the employee claimed 1 withholding allowance, if the employee checked the ‘single’ box on the employee’s previous withholding allowance certificate, or
as if the employee claimed 2 withholding allowances, if the employee checked the ‘married’ box on the employee’s previous withholding allowance certificate.
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. 91–172, title VIII, § 805(b)(3), (4), Dec. 30, 1969, 83 Stat. 704, which provided for section 3402(b)(1) withholding rates of 13.50; 26.90; 29.20; 58.30; 175.00; 350.00; 700.00; and 1.90, effective with respect to wages during 1972, and withholding rates of 14.40; 28.80; 31.30; 62.50; 187.50; 375.00; 750.00; and 2.10, effective with respect to wages paid after 1972, was repealed by Pub. L. 92–178, title II, § 208(b)(2), Dec. 10, 1971, 85 Stat. 516.
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.”