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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(h)-1

American employer.

Official textecfr.govlast amended

# (a)

The term “American employer” means an employer which is (1) the United States or any instrumentality thereof, (2) an individual who is a resident of the United States, (3) a partnership, if two-thirds or more of the partners are residents of the United States, (4) a trust, if all of the trustees are residents of the United States, or (5) a corporation organized under the laws of the United States or of any State. For provisions relating to the terms “State” and “United States”, see § 31.3121(e)-1.

# (b)

For provisions relating to services performed outside the United States by a citizen of the United States as an employee for an American employer, see paragraph (c)(3) of § 31.3121(b)-3 and paragraph (e) of § 31.3121(b)(4)-1.

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8315, July 2, 1964]

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In this part (40 sections)
  1. 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
  2. 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
  3. 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
  4. 31.3121(b)(10)-2 · Services performed by certain students in the employ…
  5. 31.3121(b)(11)-1 · Services in the employ of a foreign government.
  6. 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
  7. 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
  8. 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
  9. 31.3121(b)(15)-1 · Services in employ of international organization.
  10. 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
  11. 31.3121(b)(17)-1 · Services in employ of Communist organization.
  12. 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
  13. 31.3121(b)(19)-1 · Services of certain nonresident aliens.
  14. 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
  15. 31.3121(c)-1 · Included and excluded services.
  16. 31.3121(d)-1 · Who are employees.
  17. 31.3121(d)-2 · Who are employers.
  18. 31.3121(e)-1 · State, United States, and citizen.
  19. 31.3121(f)-1 · American vessel and aircraft.
  20. 31.3121(g)-1 · Agricultural labor.
  21. 31.3121(h)-1 · American employer.
  22. 31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
  23. 31.3121(i)-2 · Computation of remuneration for service performed by an…
  24. 31.3121(i)-3 · Computation of remuneration for service performed by an…
  25. 31.3121(i)-4 · Computation of remuneration for service performed by…
  26. 31.3121(j)-1 · Covered transportation service.
  27. 31.3121(l)-1 · Agreements entered into by domestic corporations with…
  28. 31.3121(o)-1 · Crew leader.
  29. 31.3121(q)-1 · Tips included for employee taxes.
  30. 31.3121(r)-1 · Election of coverage by religious orders.
  31. 31.3121(s)-1 · Concurrent employment by related corporations with…
  32. 31.3121(v)(2)-1 · Treatment of amounts deferred under certain…
  33. 31.3121(v)(2)-2 · Effective dates and transition rules.
  34. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  35. 31.3127-1 · Exemption for employers and their employees if both are…
  36. 31.3131-1 · Recapture of credits.
  37. 31.3132-1 · Recapture of credits.
  38. 31.3134-1 · Recapture of credits.
  39. 31.3201-1 · Measure of employee tax.
  40. 31.3201-2 · Rates and computation of employee tax.
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