26 U.S.C. § 31
Tax withheld on wages
# (a) Wage withholding for income tax purposes
(1) In general The amount withheld as tax under chapter 24 shall be allowed to the recipient of the income as a credit against the tax imposed by this subtitle. (2) Year of credit The amount so withheld during any calendar year shall be allowed as a credit for the taxable year beginning in such calendar year. If more than one taxable year begins in a calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.
# (b) Credit for special refunds of social security tax
(1) In general The Secretary may prescribe regulations providing for the crediting against the tax imposed by this subtitle of the amount determined by the taxpayer or the Secretary to be allowable under section 6413(c) as a special refund of tax imposed on wages. The amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402. (2) Year of credit Any amount to which paragraph (1) applies shall be allowed as a credit for the taxable year beginning in the calendar year during which the wages were received. If more than one taxable year begins in the calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.
# (c) Special rule for backup withholding
Any credit allowed by subsection (a) for any amount withheld under section 3406 shall be allowed for the taxable year of the recipient of the income in which the income is received.
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Cited by 63
- 26 CFR § 1.1-1 — Income tax on individuals.
- 26 CFR § 1.112-1 — Combat zone compensation of members of the Armed Forces.
- 26 CFR § 1.15-1 — Changes in rate during a taxable year.
- 26 CFR § 1.168(j)-1T — Questions and answers concerning tax-exempt entity leasing rules (temporary).
- 26 CFR § 1.2-1 — Tax in case of joint return of husband and wife or the return of a surviving spouse.
- 26 CFR § 1.312-6 — Earnings and profits.
- 26 CFR § 1.401(a)(31)-1 — Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
- 26 CFR § 1.408-1 — General rules.
- 26 CFR § 1.409-1 — Retirement bonds.
- 26 CFR § 1.46-1 — Determination of amount.
- 26 CFR § 1.468A-4 — Treatment of nuclear decommissioning fund.
- 26 CFR § 1.6014-2 — Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
Show 48 more
- 26 CFR § 1.6654-1 — Addition to the tax in the case of an individual.
- 26 CFR § 1.6654-2 — Exceptions to imposition of the addition to the tax in the case of individuals.
- 26 CFR § 1.6664-2 — Underpayment.
- 26 CFR § 1.692-1 — Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
- 26 CFR § 1.72-17 — Special rules applicable to owner-employees.
- 26 CFR § 1.72-18 — Treatment of certain total distributions with respect to self-employed individuals.
- 26 CFR § 1.871-12 — Determination of tax on treaty income.
- 26 CFR § 1.871-7 — Taxation of nonresident alien individuals not engaged in U.S. business.
- 26 CFR § 1.871-8 — Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- 26 CFR § 1.874-1 — Allowance of deductions and credits to nonresident alien individuals.
- 26 CFR § 1.876-1 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- 26 CFR § 1.932-1 — Coordination of United States and Virgin Islands income taxes.
- 26 CFR § 1.935-1 — Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- 26 CFR § 3.0 — Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
- 26 CFR § 301.6211-1 — Deficiency defined.
- 26 CFR § 301.6361-1 — Collection and administration of qualified taxes.
- 26 CFR § 301.6362-3 — Qualified resident tax which is a percentage of Federal tax.
- 26 CFR § 301.6401-1 — Amounts treated as overpayments.
- 26 CFR § 301.6501(h)-1 — Net operating loss or capital loss carrybacks.
- 26 CFR § 301.6511(d)-2 — Overpayment of income tax on account of net operating loss or capital loss carrybacks.
- 26 CFR § 301.6513-1 — Time return deemed filed and tax considered paid.
- 26 CFR § 301.6724-1 — Reasonable cause.
- 26 CFR § 301.9100-6T — Time and manner of making certain elections under the Deficit Reduction Act of 1984.
- 26 CFR § 31.3121(b)(7)-2 — Service by employees who are not members of a public retirement system.
- 26 CFR § 31.3121(i)-2 — Computation of remuneration for service performed by an individual as a member of a uniformed service.
- 26 CFR § 31.3121(i)-3 — Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
- 26 CFR § 31.3306(r)(2)-1 — Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 26 CFR § 31.3402(m)-1 — Additional withholding allowance.
- 26 CFR § 31.3402(n)-1 — Employees incurring no income tax liability.
- 26 CFR § 31.3406(g)-2 — Exception for reportable payment for which withholding is otherwise required.
- 26 CFR § 31.3406(h)-2 — Special rules.
- 26 CFR § 31.3406(i)-1 — Effective date.
- 26 CFR § 31.6071(a)-1 — Time for filing returns and other documents.
- 26 CFR § 31.6302-1 — Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- 26 CFR § 31.6302-4 — Deposit rules for withheld income taxes attributable to nonpayroll payments.
- 26 CFR § 35.3405-1T — Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).
- 26 CFR § 53.4960-1 — Scope and definitions.
- 26 CFR § 54.9815-2713T — Coverage of preventive health services (temporary).
- 26 CFR § 58.4501-4 — Application of netting rule.
- 26 CFR § 58.4501-7 — Special rules for acquisitions or repurchases of stock of certain foreign corporations.
- 26 CFR § 601.201 — Rulings and determinations letters.
- 26 U.S.C. § 3406 — Backup withholding
- 26 U.S.C. § 3510 — Coordination of collection of domestic service employment taxes with collection of income taxes
- 26 U.S.C. § 6211 — Definition of a deficiency
- 26 U.S.C. § 6413 — Special rules applicable to certain employment taxes
- 26 U.S.C. § 643 — Definitions applicable to subparts A, B, C, and D
- 26 U.S.C. § 6513 — Time return deemed filed and tax considered paid
- 26 U.S.C. § 6654 — Failure by individual to pay estimated income tax
Nearby sections (25 sections)
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- 25E · Previously-owned clean vehicles
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- 27 · Taxes of foreign countries and possessions of the United States
- 28 · Renumbered § 45C
- 29 · Renumbered § 45K
- 30 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec.…
- 30A · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar.…
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- 30C · Alternative fuel vehicle refueling property credit
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- 31 · Tax withheld on wages
- 32 · Earned income
- 33 · Tax withheld at source on nonresident aliens and foreign…
- 34 · Certain uses of gasoline and special fuels
- 35 · Health insurance costs of eligible individuals
- 36 · First-time homebuyer credit
- 36A · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec.…
- 36B · Refundable credit for coverage under a qualified health plan
- 36C · Renumbered § 23
- 37 · Overpayments of tax
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