Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 31.3401(a)-1T

Question and answer relating to the definition of wages in section 3401(a) (Temporary).

Official textecfr.govlast amended

The following question and answer relates to the definition of wages in section 3401(a) of the Internal Revenue Code of 1954, as amended by section 531(d)(4) of the Tax Reform Act of 1984 (98 Stat. 886):

Q-1: Are fringe benefits included in the definition of “wages” under section 3401(a)?

A-1: Yes, unless specifically excluded from the definition of “wages” pursuant to section 3401(a) (1) through (20). 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 756, Jan. 7, 1985]

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this part (40 sections)
  1. 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
  2. 31.3306(c)(11)-1 · Services in employ of foreign government.
  3. 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
  4. 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
  5. 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
  6. 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
  7. 31.3306(c)(16)-1 · Services in employ of international organization.
  8. 31.3306(c)(17)-1 · Fishing services.
  9. 31.3306(c)(18)-1 · Services of certain nonresident aliens.
  10. 31.3306(d)-1 · Included and excluded service.
  11. 31.3306(i)-1 · Who are employees.
  12. 31.3306(j)-1 · State, United States, and citizen.
  13. 31.3306(k)-1 · Agricultural labor.
  14. 31.3306(m)-1 · American vessel and aircraft.
  15. 31.3306(n)-1 · Services on American vessel whose business is conducted…
  16. 31.3306(p)-1 · Employees of related corporations.
  17. 31.3306(r)(2)-1 · Treatment of amounts deferred under certain…
  18. 31.3307-1 · Deductions by an employer from remuneration of an employee.
  19. 31.3308-1 · Instrumentalities of the United States specifically…
  20. 31.3401(a)-1 · Wages.
  21. 31.3401(a)-1T · Question and answer relating to the definition of wages…
  22. 31.3401(a)-2 · Exclusions from wages.
  23. 31.3401(a)-3 · Amounts deemed wages under voluntary withholding…
  24. 31.3401(a)-4 · Reimbursements and other expense allowance amounts.
  25. 31.3401(a)(1)-1 · Remuneration of members of the Armed Forces of the…
  26. 31.3401(a)(2)-1 · Agricultural labor.
  27. 31.3401(a)(3)-1 · Remuneration for domestic service.
  28. 31.3401(a)(4)-1 · Cash remuneration for service not in the course of…
  29. 31.3401(a)(5)-1 · Remuneration for services for foreign government or…
  30. 31.3401(a)(6)-1 · Remuneration for services of nonresident alien…
  31. 31.3401(a)(6)-1A · Remuneration for services of certain nonresident…
  32. 31.3401(a)(7)-1 · Remuneration paid before January 1, 1967, for…
  33. 31.3401(a)(8)(A)-1 · Remuneration for services performed outside the…
  34. 31.3401(a)(8)(B)-1 · Remuneration for services performed in possession…
  35. 31.3401(a)(8)(C)-1 · Remuneration for services performed in Puerto Rico…
  36. 31.3401(a)(9)-1 · Remuneration for services performed by a minister of…
  37. 31.3401(a)(10)-1 · Remuneration for services in delivery or…
  38. 31.3401(a)(11)-1 · Remuneration other than in cash for service not in…
  39. 31.3401(a)(12)-1 · Payments from or to certain tax-exempt trusts, or…
  40. 31.3401(a)(13)-1 · Remuneration for services performed by Peace Corps…
Full table of contents →