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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3401(a)(19)-1

Reimbursements under a self-insured medical reimbursement plan.

Official textecfr.govlast amended

Amounts reimbursed to or on behalf of an employee after December 31, 1979, as a medical care reimbursement under a self-insured medical reimbursement plan (within the meaning of section 105(h)(6)) do not constitute wages and hence are not subject to withholding even though such reimbursement is includible in the gross income of an employee. For rules with respect to self-insured medical reimbursement plans, see section 105(h) and § 1.105-11 of this Chapter (Income Tax Regulations).

(Secs. 105(h) and 7805 Internal Revenue Code of 1954; 94 Stat. 2855, 68A Stat. 917 (26 U.S.C. 105(h) and 7805))

[T.D. 7754, 46 FR 3509, Jan. 15, 1981. Redesignated by T.D. 7898, 48 FR 31019, July 6, 1983]

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