GroundRules
26 CFR 31.3402(g)-2: (g)-2 Wages paid for payroll period of more than one year.
Where this section sits in the code
- Title 26—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
- Subpart E—Collection of Income Tax at Source
If wages are paid to an employee for a payroll period of more than one year, for the purpose of determining the amount of tax required to be deducted and withheld in respect of such wages—
(a) Under the percentage method, the amount of the tax shall be determined as if such payroll period constituted an annual payroll period, and
(b) Under the wage bracket method, the amount of the tax shall be determined as if such payroll period constituted a miscellaneous payroll period of 365 days.
Collected 2026-08-27T02:25:11Z. Source file · JSON