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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3101-3

When employee tax attaches.

Official textecfr.govlast amended

The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see § 31.3121(a)-2.

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In this part (40 sections)
  1. 31.0-1 · Introduction.
  2. 31.0-2 · General definitions and use of terms.
  3. 31.0-3 · Scope of regulations.
  4. 31.0-4 · Extent to which the regulations in this part supersede prior…
  5. 31.3101-1 · Measure of employee tax.
  6. 31.3101-2 · Rates and computation of employee tax.
  7. 31.3101-3 · When employee tax attaches.
  8. 31.3102-1 · Collection of, and liability for, employee tax; in general.
  9. 31.3102-2 · Manner and time of payment of employee tax.
  10. 31.3102-3 · Collection of, and liability for, employee tax on tips.
  11. 31.3102-4 · Special rules regarding Additional Medicare Tax.
  12. 31.3111-1 · Measure of employer tax.
  13. 31.3111-2 · Rates and computation of employer tax.
  14. 31.3111-3 · When employer tax attaches.
  15. 31.3111-4 · Liability for employer tax.
  16. 31.3111-5 · Manner and time of payment of employer tax.
  17. 31.3111-6 · Recapture of credits under the Families First Coronavirus…
  18. 31.3112-1 · Instrumentalities of the United States specifically…
  19. 31.3121(a)-1 · (a)-1 Wages.
  20. 31.3121(a)-1T · (a)-1T Question and answer relating to the definition…
  21. 31.3121(a)-2 · (a)-2 Wages; when paid and received.
  22. 31.3121(a)-3 · (a)-3 Reimbursement and other expense allowance amounts.
  23. 31.3121(a)(1)-1 · (a)(1)-1 Annual wage limitation.
  24. 31.3121(a)(2)-1 · (a)(2)-1 Payments on account of sickness or accident…
  25. 31.3121(a)(3)-1 · (a)(3)-1 Retirement payments.
  26. 31.3121(a)(4)-1 · (a)(4)-1 Payments on account of sickness or accident…
  27. 31.3121(a)(5)-1 · (a)(5)-1 Payments from or to certain tax-exempt…
  28. 31.3121(a)(5)-2 · (a)(5)-2 Payments under or to an annuity contract…
  29. 31.3121(a)(6)-1 · (a)(6)-1 Payment by an employer of employee tax under…
  30. 31.3121(a)(7)-1 · (a)(7)-1 Payments for services not in the course of…
  31. 31.3121(a)(8)-1 · (a)(8)-1 Payments for agricultural labor.
  32. 31.3121(a)(9)-1 · (a)(9)-1 [Reserved]
  33. 31.3121(a)(10)-1 · (a)(10)-1 Payments to certain home workers.
  34. 31.3121(a)(11)-1 · (a)(11)-1 Moving expenses.
  35. 31.3121(a)(12)-1 · (a)(12)-1 Tips.
  36. 31.3121(a)(13)-1 · (a)(13)-1 Payments under certain employers' plans…
  37. 31.3121(a)(14)-1 · (a)(14)-1 Payments by employer to survivor or estate…
  38. 31.3121(a)(15)-1 · (a)(15)-1 Payments by employer to disabled former…
  39. 31.3121(a)(18)-1 · (a)(18)-1 Payments or benefits under a qualified…
  40. 31.3121(b)-1 · (b)-1 Employment; services to which the regulations in…
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