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26 U.S.C. § 3202 — Deduction of tax from compensation

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3202 — Deduction of tax from compensation

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Source file: Laws/federal/codes/united-states-code/title-26/section-3202-deduction-of-tax-from-compensation--7c7ba1eaf2.md
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Source location: Title 26, Chapter 22, § 3202; chapter-022-railroad-retirement-tax-act.md

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**(a) Requirement** The taxes imposed by section 3201 shall be collected by the employer of the taxpayer by deducting the amount of the taxes from the compensation of the employee as and when paid. An employer who is furnished by an employee a written statement of tips (received in a calendar month) pursuant to section 6053(a) to which paragraph (3) of section 3231(e) is applicable may deduct an amount equivalent to such taxes with respect to such tips from any compensation of the employee (exclusive of tips) under his control, even though at the time such statement is furnished the total amount of the tips included in statements furnished to the employer as having been received by the employee in such calendar month in the course of his employment by such employer is less than $20. **(b) Indemnification of employer** Every employer required under subsection (a) to deduct the tax shall be liable for the payment of such tax and shall not be liable to any person for the amount of any such payment. **(c) Special rule for tips** (1) In the case of tips which constitute compensation, subsection (a) shall be applicable only to such tips as are included in a written statement furnished to the employer pursuant to section 6053(a), and only to the extent that collection can be made by the employer, at or after the time such statement is so furnished and before the close of the 10th day following the calendar month (or, if paragraph (3) applies, the 30th day following the quarter) in which the tips were deemed paid, by deducting the amount of the tax from such compensation of the employee (excluding tips, but including funds turned over by the employee to the employer pursuant to paragraph (2)) as are under control of the employer. (2) If the taxes imposed by section 3201, with respect to tips which are included in written statements furnished in any month to the employer pursuant to section 6053(a), exceed the compensation of the employee (excluding tips) from which the employer is required to collect the taxes under paragraph (1), the employee may furnish to the employer on or before the 10th day of the following month (or, if paragraph (3) applies, on or before the 30th day of the following quarter) an amount of money equal to the amount of the excess. (3) The Secretary may, under regulations prescribed by him, authorize employers— (A) to estimate the amount of tips that will be reported by the employee pursuant to section 6053(a) in any quarter of the calendar year, (B) to determine the amount to be deducted upon each payment of compensation (exclusive of tips) during such quarter as if the tips so estimated constituted actual tips so reported, and (C) to deduct upon any payment of compensation (other than tips, but including funds turned over by the employee to the employer pursuant to paragraph (2)) to such employee during such quarter (and within 30 days thereafter) such amount as may be necessary to adjust the amount actually deducted upon such compensation of the employee during the quarter to the amount required to be deducted in respect of tips included in written statements furnished to the employer during the quarter. (4) If the taxes imposed by section 3201 with respect to tips which constitute compensation exceed the portion of such taxes which can be collected by the employer from the compensation of the employee pursuant to paragraph (1) or paragraph (3), such excess shall be paid by the employee. **(d) Special rule for certain taxable group-term life insurance benefits** (1) **In general** — In the case of any payment for group-term life insurance to which this subsection applies— (A) subsection (a) shall not apply, (B) the employer shall separately include on the statement required under section 6051— (i) the portion of the compensation which consists of payments for group-term life insurance to which this subsection applies, and (ii) the amount of the tax imposed by section 3201 on such payments, and (C) the tax imposed by section 3201 on such payments shall be paid by the employee. (2) **Benefits to which subsection applies** — This subsection shall apply to any payment for group-term life insurance to the extent— (A) such payment constitutes compensation, and (B) such payment is for coverage for periods during which an employment relationship no longer exists between the employee and the employer.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3102 — Deduction of tax from wages

**(a) Requirement** The tax imposed by section 3101 shall be collected by the employer of the taxpayer, by deducting the amount of the tax from the wages as and when paid. An employer who in any calendar year pays to an employee cash remuneration to which paragraph (7)(B) of section 3121(a) is applicable may deduct an amount equivalent to such tax from any such payment of remuneration, even though at the time of payment the total amount of such remuneration paid to the employee by the employer in the calendar year is less than the applicable dollar threshold (as defined in section 3121(x)) for such year; and an employer who in any calendar year pays to an employee cash remuneration to which paragraph (7)(C) or (10) of section 3121(a) is applicable may deduct an amount equivalent to such tax from any such payment of remuneration, even though at the time of payment the total amount of such remuneration paid to the employee by the employer in the calendar year is less than $100; and an employer who in any calendar year pays to an employee cash remuneration to which paragraph (8)(B) of section 3121(a) is applicable may deduct an amount equivalent to such tax from any such payment of remuneration, even though at the time of payment the total amount of such remuneration paid to the employee by the employer in the calendar year is less than $150; and an employer who is furnished by an employee a written statement of tips (received in a calendar month) pursuant to section 6053(a) to which paragraph (12)(B) of section 3121(a) is applicable may deduct an amount equivalent to such tax with respect to such tips from any wages of the employee (exclusive of tips) under his control, even though at the time such statement is furnished the total amount of the tips included in statements

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3201 — Rate of tax

**(a) Tier 1 tax** In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. For purposes of the preceding sentence, the term “applicable percentage” means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3101 for the calendar year. **(b) Tier 2 tax** In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the percentage determined under section 3241 for any calendar year of the compensation received during such calendar year by such employee for services rendered by such employee. **(c) Cross reference** For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3202 — Deduction of tax from compensation

Page 2745 TITLE 26—INTERNAL REVENUE CODE § 3202 31, 1976, see section 1903(d) of Pub. L. 94–455, set out as a note under section 3101 of this title. EFFECTIVE DATE OF 1975 AMENDMENT Pub. L. 94–93, title II, § 207, Aug. 9, 1975, 89 Stat. 467, provided that: ‘‘The amendments made by sections 201 through 205 of this title [amending this section and sec- tions 3211, 3221, and 3231 of this title] shall apply for taxable years ending on or after the date of the enact- ment of this Act [Aug. 9, 1975] and for taxable years ending before the date of the enactment of this Act as to which the period for assessment and collection of tax or the filing of a claim for credit or refund has not ex- pired on the date of enactment of this Act. The amend- ment made by section 206 of this title [amending sec- tion 3231 of this title] shall apply for taxable years be- ginning on or after the date of enactment of this Act: Provided, however, That with respect to payment made prior to the date of enactment of this Act, the em- ployee may file a written request under section 206 within six months after the enactment of this Act.’’ EFFECTIVE DATE OF 1973 AMENDMENT Pub. L. 93–69, title I, § 109(b), July 10, 1973, 87 Stat. 165, provided that: ‘‘The amendments made by section 102 of this Act [amending this section and sections 3202, 3211, and 3221 of this title] shall become effective on October 1, 1973, and shall apply only with respect to compensa- tion paid for services rendered on or after that date: Provided, however, That such amendments shall not be applicable to any dock company, common carrier rail- road, or railway labor organization described in section 1(a) of the Railroad Retirement Act of 1937 [section 228a(a) of Title 45, Railroads], with respect to those of its

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