US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402)
Section 3402(a) to (e), (g), (h), (i): the requirement to withhold, the percentage and wage bracket methods, excluded wages, overlapping periods and alternative methods – US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402)

US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402) 3402a-requirement: Withhold income tax from every payment of wages using the Treasury's tables or computational procedures applied to wages above the withholding allowance

What does 3402a-requirement require?

Every employer that pays wages must deduct and withhold a tax from them, computed under tables or computational procedures the Secretary prescribes, which apply to wages paid over the periods the Secretary specifies and are designed to reflect the income tax that chapter 1 will impose for those periods. The tables are applied to wages net of the employee's withholding allowance, with the allowance prorated to the payroll period. Since the 2017 tax law, Publication 15-T carries the percentage method and wage bracket tables for the redesigned Form W-4.

Maintained by Gerard Blokdyk

Other controls in Section 3402(a) to (e), (g), (h), (i): the requirement to withhold, the percentage and wage bracket methods, excluded wages, overlapping periods and alternative methods – US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402)

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