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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3401(a)(14)-1

Group-term life insurance.

Official textecfr.govlast amended

# (a)

The cost of group-term life insurance on the life of an employee is excepted from wages, and hence is not subject to withholding. For provisions relating generally to such remuneration, and for reporting requirements with respect to such remuneration, see sections 79 and 6052, respectively, and the regulations thereunder in Part 1 of this chapter (Income Tax Regulations).

# (b)

The cost of group-term life insurance on the life of an employee's spouse or children is not subject to withholding if it is excludable from the employee's gross income because it is merely incidental. See paragraph (d)(2)(ii)(b) of § 1.61-2 in Part 1 of this chapter (Income Tax Regulations).

[T.D. 7493, 42 FR 33730, July 1, 1977]

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