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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3401(f)-1

Tips.

Official textecfr.govlast amended

# (a) Tips considered wages.

Tips received after 1965 by an employee in the course of his employment are considered to be wages, and thus subject to withholding of income tax at source. For an exception to the rule that tips constitute wages, see §§ 31.3401(a)(16) and 31.3401(a)(16)-1, relating to tips paid in a medium other than cash and cash tips of less than $20. For definition of the term “employee,” see §§ 31.3401(c) and 31.3401(c)-1.

# (b) When tips deemed paid.

Tips reported by an employee to his employer in a written statement furnished to the employer pursuant to section 6053(a) (see § 31.6053-1) shall be deemed to be paid to the employee at the time the written statement is furnished to the employer. Tips received by an employee which are not reported to his employer in a written statement furnished pursuant to section 6053(a) shall be deemed to be paid to the employee at the time the tips are actually received by the employee.

[T.D. 7001, 34 FR 1001, Jan. 23, 1969]

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