Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 31.3402(b)-1

Percentage method of withholding.

Official textecfr.govlast amended

# (a) Percentage method of withholding.

The amount of tax to be deducted and withheld from an employee's wages under the percentage method of withholding is determined based on the entry for the employee's anticipated filing status or marital status and other entries on the employee's withholding allowance certificate using the applicable percentage method tables and computational procedures set forth in the applicable forms, instructions, publications, and other guidance prescribed by the Commissioner issued with respect to the period in which wages are paid.

# (b) Applicability date.

The provisions of this section apply on and after October 6, 2020. Taxpayers may choose to apply this section on or after January 1, 2020 and before October 6, 2020. For rules that apply before October 6, 2020, see 26 CFR part 31, revised as of April 1, 2020.

[T.D. 9924, 85 FR 63026, Oct. 6, 2020]

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