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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(b)-1T

Question and answer relating to the definition of wages in section 3306(b) (Temporary).

Official textecfr.govlast amended

The following question and answer relates to the definition of wages in section 3306(b) of the Internal Revenue Code of 1954, as amended by section 531(d)(3) of the Tax Reform Act of 1984 (98 Stat. 885):

Q-1: Are fringe benefits included in the definition of wages under section 3306(b)?

A-1: Yes, unless specifically excluded from the definition of “wages” pursuant to section 3306(b) (1) through (16). 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. 31.3231(a)-1 · Who are employers.
  2. 31.3231(b)-1 · Who are employees.
  3. 31.3231(c)-1 · Who are employee representatives.
  4. 31.3231(d)-1 · Service.
  5. 31.3231(e)-1 · Compensation.
  6. 31.3231(e)-2 · Contribution base.
  7. 31.3301-1 · Persons liable for tax.
  8. 31.3301-2 · Measure of tax.
  9. 31.3301-3 · Rate and computation of tax.
  10. 31.3301-4 · When wages are paid.
  11. 31.3302(a)-1 · Credit against tax for contributions paid.
  12. 31.3302(a)-2 · Refund of State contributions.
  13. 31.3302(a)-3 · Proof of credit under section 3302(a).
  14. 31.3302(b)-1 · Additional credit against tax.
  15. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  16. 31.3302(c)-1 · Limit on total credits.
  17. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  18. 31.3302(e)-1 · Successor employer.
  19. 31.3306(a)-1 · Who are employers.
  20. 31.3306(b)-1 · Wages.
  21. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  22. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  23. 31.3306(b)(1)-1 · $3,000 limitation.
  24. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  25. 31.3306(b)(3)-1 · Retirement payments.
  26. 31.3306(b)(4)-1 · Payments on account of sickness or accident…
  27. 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  28. 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
  29. 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
  30. 31.3306(b)(8)-1 · Payments to employees for non-work periods.
  31. 31.3306(b)(9)-1 · Moving expenses.
  32. 31.3306(b)(10)-1 · Payments under certain employers' plans after…
  33. 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
  34. 31.3306(c)-1 · Employment; services performed before 1955.
  35. 31.3306(c)-2 · Employment; services performed after 1954.
  36. 31.3306(c)-3 · Employment; excepted services in general.
  37. 31.3306(c)(1)-1 · Agricultural labor.
  38. 31.3306(c)(2)-1 · Domestic service.
  39. 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
  40. 31.3306(c)(4)-1 · Services on or in connection with a non-American…
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