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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3403-1

Liability for tax.

Official textecfr.govlast amended

Every employer required to deduct and withhold the tax under section 3402 from the wages of an employee is liable for the payment of such tax whether or not it is collected from the employee by the employer. If, for example, the employer deducts less than the correct amount of tax, or if he fails to deduct any part of the tax, he is nevertheless liable for the correct amount of the tax. See, however, § 31.3402(d)-1. The employer is relieved of liability to any other person for the amount of any such tax withheld and paid to the district director or deposited with a duly designated depositary of the United States.

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In this part (40 sections)
  1. 31.3402(f)(6)-1 · (f)(6)-1 Withholding exemptions for nonresident alien…
  2. 31.3402(g)-1 · (g)-1 Supplemental wage payments.
  3. 31.3402(g)-2 · (g)-2 Wages paid for payroll period of more than one…
  4. 31.3402(g)-3 · (g)-3 Wages paid through an agent, fiduciary, or other…
  5. 31.3402(h)(1)-1 · (h)(1)-1 Withholding on basis of average wages.
  6. 31.3402(h)(2)-1 · (h)(2)-1 Withholding on basis of annualized wages.
  7. 31.3402(h)(3)-1 · (h)(3)-1 Withholding on basis of cumulative wages.
  8. 31.3402(h)(4)-1 · (h)(4)-1 Other methods.
  9. 31.3402(i)-1 · (i)-1 Increases in withholding.
  10. 31.3402(j)-1 · (j)-1 Remuneration other than in cash for service…
  11. 31.3402(k)-1 · (k)-1 Special rule for tips.
  12. 31.3402(l)-1 · (l)-1 Determination and disclosure of marital or filing…
  13. 31.3402(m)-1 · (m)-1 Additional withholding allowance.
  14. 31.3402(n)-1 · (n)-1 Employees incurring no income tax liability.
  15. 31.3402(o)-1 · (o)-1 Extension of withholding to supplemental…
  16. 31.3402(o)-2 · (o)-2 Extension of withholding to annuity payments if…
  17. 31.3402(o)-3 · (o)-3 Extension of withholding to sick pay.
  18. 31.3402(p)-1 · (p)-1 Voluntary withholding agreements.
  19. 31.3402(q)-1 · (q)-1 Extension of withholding to certain gambling…
  20. 31.3402(r)-1 · (r)-1 Withholding on distributions of Indian gaming…
  21. 31.3403-1 · Liability for tax.
  22. 31.3404-1 · Return and payment by governmental employer.
  23. 31.3405(a)-1 · (a)-1 Questions and answers relating to Federal income…
  24. 31.3405(c)-1 · (c)-1 Withholding on eligible rollover distributions;…
  25. 31.3405(e)-1 · (e)-1 Questions and answers relating to withholding on…
  26. 31.3406-0 · Outline of the backup withholding regulations.
  27. 31.3406(a)-1 · (a)-1 Backup withholding requirement on reportable…
  28. 31.3406(a)-2 · (a)-2 Definition of payors obligated to backup withhold.
  29. 31.3406(a)-3 · (a)-3 Scope and extent of accounts subject to backup…
  30. 31.3406(a)-4 · (a)-4 Time when payments are considered to be paid and…
  31. 31.3406(b)(2)-1 · (b)(2)-1 Reportable interest payment.
  32. 31.3406(b)(2)-2 · (b)(2)-2 Original issue discount.
  33. 31.3406(b)(2)-3 · (b)(2)-3 Window transactions.
  34. 31.3406(b)(2)-4 · (b)(2)-4 Reportable dividend payment.
  35. 31.3406(b)(2)-5 · (b)(2)-5 Reportable patronage dividend payment.
  36. 31.3406(b)(3)-1 · (b)(3)-1 Reportable payments of rents, commissions,…
  37. 31.3406(b)(3)-2 · (b)(3)-2 Reportable barter exchanges and gross…
  38. 31.3406(b)(3)-3 · (b)(3)-3 Reportable payments by certain fishing boat…
  39. 31.3406(b)(3)-4 · (b)(3)-4 Reportable payments of royalties.
  40. 31.3406(b)(3)-5 · (b)(3)-5 Reportable payments of payment card and…
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