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
(s)
(1)The employer may elect not to deduct and withhold any tax under this chapter with respect to any vehicle fringe benefit provided to any employee if such employee is notified by the employer of such election (at such time and in such manner as the Secretary shall by regulations prescribe). The preceding sentence shall not apply to any vehicle fringe benefit unless the amount of such benefit is included by the employer on a statement timely furnished under section 6051.
(2)Any vehicle fringe benefit shall be treated as wages from which amounts are required to be deducted and withheld under this chapter for purposes of section 6051.
(3)For purposes of this subsection, the term “vehicle fringe benefit” means any fringe benefit—
(A)which constitutes wages (as defined in section 3401), and
(B)which consists of providing a highway motor vehicle for the use of the employee.
United States Government work; public domain under 17 U.S.C. § 105.