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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(a)-1T

Question and answer relating to the definition of wages in section 3121(a) (Temporary).

Official textecfr.govlast amended

The following question and answer relates to the definition of wages in section 3121(a) of the Internal Revenue Code of 1954, as amended by section 531(d)(1)(A) of the Tax Reform Act of 1984 (98 Stat. 885):

Q-1: Are fringe benefits included in the definition of “wages” under section 3121(a)?

A-1: Yes, unless specifically excluded from the definition of “wages” pursuant to section 3121(a)(1) through (20). For example, a fringe benefit provided to or on behalf of an employee is excluded from the definition of “wages” if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 117 or 132.

[T.D. 8004, 50 FR 755, Jan. 7, 1985]

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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 · Wages.
  20. 31.3121(a)-1T · Question and answer relating to the definition of wages…
  21. 31.3121(a)-2 · Wages; when paid and received.
  22. 31.3121(a)-3 · Reimbursement and other expense allowance amounts.
  23. 31.3121(a)(1)-1 · Annual wage limitation.
  24. 31.3121(a)(2)-1 · Payments on account of sickness or accident…
  25. 31.3121(a)(3)-1 · Retirement payments.
  26. 31.3121(a)(4)-1 · Payments on account of sickness or accident…
  27. 31.3121(a)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  28. 31.3121(a)(5)-2 · Payments under or to an annuity contract described in…
  29. 31.3121(a)(6)-1 · Payment by an employer of employee tax under section…
  30. 31.3121(a)(7)-1 · Payments for services not in the course of employer's…
  31. 31.3121(a)(8)-1 · Payments for agricultural labor.
  32. 31.3121(a)(9)-1 · [Reserved]
  33. 31.3121(a)(10)-1 · Payments to certain home workers.
  34. 31.3121(a)(11)-1 · Moving expenses.
  35. 31.3121(a)(12)-1 · Tips.
  36. 31.3121(a)(13)-1 · Payments under certain employers' plans after…
  37. 31.3121(a)(14)-1 · Payments by employer to survivor or estate of former…
  38. 31.3121(a)(15)-1 · Payments by employer to disabled former employee.
  39. 31.3121(a)(18)-1 · Payments or benefits under a qualified educational…
  40. 31.3121(b)-1 · Employment; services to which the regulations in this…
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