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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3402(g)-2

Wages paid for payroll period of more than one year.

Official textecfr.govlast amended

If wages are paid to an employee for a payroll period of more than one year, for the purpose of determining the amount of tax required to be deducted and withheld in respect of such wages—

# (a)

Under the percentage method, the amount of the tax shall be determined as if such payroll period constituted an annual payroll period, and

# (b)

Under the wage bracket method, the amount of the tax shall be determined as if such payroll period constituted a miscellaneous payroll period of 365 days.

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In this part (40 sections)
  1. 31.3401(a)(16)-1 · Tips.
  2. 31.3401(a)(17)-1 · Remuneration for services performed on a boat…
  3. 31.3401(a)(18)-1 · Payments or benefits under a qualified educational…
  4. 31.3401(a)(19)-1 · Reimbursements under a self-insured medical…
  5. 31.3401(b)-1 · Payroll period.
  6. 31.3401(c)-1 · Employee.
  7. 31.3401(d)-1 · Employer.
  8. 31.3401(f)-1 · Tips.
  9. 31.3402(a)-1 · Requirement of withholding.
  10. 31.3402(b)-1 · Percentage method of withholding.
  11. 31.3402(c)-1 · Wage bracket withholding.
  12. 31.3402(d)-1 · Failure to withhold.
  13. 31.3402(e)-1 · Included and excluded wages.
  14. 31.3402(f)(1)-1 · Withholding allowance.
  15. 31.3402(f)(2)-1 · Furnishing of withholding allowance certificates.
  16. 31.3402(f)(3)-1 · When withholding allowance certificate takes effect.
  17. 31.3402(f)(4)-1 · Effective period of a withholding allowance…
  18. 31.3402(f)(5)-1 · Form and contents of withholding allowance…
  19. 31.3402(f)(6)-1 · Withholding exemptions for nonresident alien…
  20. 31.3402(g)-1 · Supplemental wage payments.
  21. 31.3402(g)-2 · Wages paid for payroll period of more than one year.
  22. 31.3402(g)-3 · Wages paid through an agent, fiduciary, or other person…
  23. 31.3402(h)(1)-1 · Withholding on basis of average wages.
  24. 31.3402(h)(2)-1 · Withholding on basis of annualized wages.
  25. 31.3402(h)(3)-1 · Withholding on basis of cumulative wages.
  26. 31.3402(h)(4)-1 · Other methods.
  27. 31.3402(i)-1 · Increases in withholding.
  28. 31.3402(j)-1 · Remuneration other than in cash for service performed by…
  29. 31.3402(k)-1 · Special rule for tips.
  30. 31.3402(l)-1 · Determination and disclosure of marital or filing status.
  31. 31.3402(m)-1 · Additional withholding allowance.
  32. 31.3402(n)-1 · Employees incurring no income tax liability.
  33. 31.3402(o)-1 · Extension of withholding to supplemental unemployment…
  34. 31.3402(o)-2 · Extension of withholding to annuity payments if…
  35. 31.3402(o)-3 · Extension of withholding to sick pay.
  36. 31.3402(p)-1 · Voluntary withholding agreements.
  37. 31.3402(q)-1 · Extension of withholding to certain gambling winnings.
  38. 31.3402(r)-1 · Withholding on distributions of Indian gaming profits to…
  39. 31.3403-1 · Liability for tax.
  40. 31.3404-1 · Return and payment by governmental employer.
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