Contents
- (a) Requirement of withholding15 changes
- (b) Percentage method of withholding9 changes
- (c) Wage bracket withholding9 changes
- (d) Tax paid by recipient
- (e) Included and excluded wages
- (f) Withholding allowance19 changes
- (g) Overlapping pay periods, and payment by agent or fiduciary1 change
- (h) Alternative methods of computing amount to be withheld2 changes
- (i) Changes in withholding2 changes
- (j) Noncash remuneration to retail commission salesman
- (k) Tips1 change
- (l) Determination and disclosure of marital status3 changes
- (m) Withholding allowances23 changes
- (n) Employees incurring no income tax liability2 changes
- (o) Extension of withholding to certain payments other than wages7 changes
- (p) Voluntary withholding agreements3 changes
- (q) Extension of withholding to certain gambling winnings5 changes
- (r) Extension of withholding to certain taxable payments of Indian casino profits4 changes
- (s) Exemption from withholding for any vehicle fringe benefit3 changes
- (t) Rate of withholding for certain stock3 changes
(k)In the case of tips which constitute wages, subsection (a) shall be applicable only to such tips as are included in a written statement furnished to the employer pursuant to section 6053(a), and only to the extent that the tax can be deducted and withheld by the employer, at or after the time such statement is so furnished and before the close of the calendar year in which such statement is furnished, from such wages of the employee (excluding tips, but including funds turned over by the employee to the employer for the purpose of such deduction and withholding) as are under the control of the employer; and an employer who is furnished by an employee a written statement of tips (received in a calendar month) pursuant to section 6053(a) to which paragraph (16)(B) of section 3401(a) is applicable may deduct and withhold the tax with respect to such tips from any wages of the employee (excluding tips) under his control, even though at the time such statement is furnished the total amount of the tips included in statements furnished to the employer as having been received by the employee in such calendar month in the course of his employment by such employer is less than $20. Such tax shall not at any time be deducted and withheld in an amount which exceeds the aggregate of such wages and funds (including funds turned over under section 3102(c)(2) or section 3202(c)(2)) minus any tax required by section 3102(a) or section 3202(a) to be collected from such wages and funds.
United States Government work; public domain under 17 U.S.C. § 105.