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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3401(a)(11)-1

Remuneration other than in cash for service not in the course of employer's trade or business.

Official textecfr.govlast amended

# (a)

Remuneration paid in any medium other than cash for services not in the course of the employer's trade or business is excepted from wages and hence is not subject to withholding. Cash remuneration includes checks and other monetary media of exchange. Remuneration paid in any medium other than cash, such as lodging, food, or other goods or commodities, for services not in the course of the employer's trade or business does not constitute wages. Remuneration paid in any medium other than cash for other types of services does not come within this exception from wages. For provisions relating to cash remuneration for service not in the course of employer's trade or business, see § 31.3401(a)(4)-1.

# (b)

As used in this section, the term “services not in the course of the employer's trade or business” has the same meaning as when used in § 31.3401(a)(4)-1.

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In this part (40 sections)
  1. 31.3307-1 · Deductions by an employer from remuneration of an employee.
  2. 31.3308-1 · Instrumentalities of the United States specifically…
  3. 31.3401(a)-1 · Wages.
  4. 31.3401(a)-1T · Question and answer relating to the definition of wages…
  5. 31.3401(a)-2 · Exclusions from wages.
  6. 31.3401(a)-3 · Amounts deemed wages under voluntary withholding…
  7. 31.3401(a)-4 · Reimbursements and other expense allowance amounts.
  8. 31.3401(a)(1)-1 · Remuneration of members of the Armed Forces of the…
  9. 31.3401(a)(2)-1 · Agricultural labor.
  10. 31.3401(a)(3)-1 · Remuneration for domestic service.
  11. 31.3401(a)(4)-1 · Cash remuneration for service not in the course of…
  12. 31.3401(a)(5)-1 · Remuneration for services for foreign government or…
  13. 31.3401(a)(6)-1 · Remuneration for services of nonresident alien…
  14. 31.3401(a)(6)-1A · Remuneration for services of certain nonresident…
  15. 31.3401(a)(7)-1 · Remuneration paid before January 1, 1967, for…
  16. 31.3401(a)(8)(A)-1 · Remuneration for services performed outside the…
  17. 31.3401(a)(8)(B)-1 · Remuneration for services performed in possession…
  18. 31.3401(a)(8)(C)-1 · Remuneration for services performed in Puerto Rico…
  19. 31.3401(a)(9)-1 · Remuneration for services performed by a minister of…
  20. 31.3401(a)(10)-1 · Remuneration for services in delivery or…
  21. 31.3401(a)(11)-1 · Remuneration other than in cash for service not in…
  22. 31.3401(a)(12)-1 · Payments from or to certain tax-exempt trusts, or…
  23. 31.3401(a)(13)-1 · Remuneration for services performed by Peace Corps…
  24. 31.3401(a)(14)-1 · Group-term life insurance.
  25. 31.3401(a)(15)-1 · Moving expenses.
  26. 31.3401(a)(16)-1 · Tips.
  27. 31.3401(a)(17)-1 · Remuneration for services performed on a boat…
  28. 31.3401(a)(18)-1 · Payments or benefits under a qualified educational…
  29. 31.3401(a)(19)-1 · Reimbursements under a self-insured medical…
  30. 31.3401(b)-1 · Payroll period.
  31. 31.3401(c)-1 · Employee.
  32. 31.3401(d)-1 · Employer.
  33. 31.3401(f)-1 · Tips.
  34. 31.3402(a)-1 · Requirement of withholding.
  35. 31.3402(b)-1 · Percentage method of withholding.
  36. 31.3402(c)-1 · Wage bracket withholding.
  37. 31.3402(d)-1 · Failure to withhold.
  38. 31.3402(e)-1 · Included and excluded wages.
  39. 31.3402(f)(1)-1 · Withholding allowance.
  40. 31.3402(f)(2)-1 · Furnishing of withholding allowance certificates.
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