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) 3402b-c-methods: Apply the percentage or wage bracket method consistently, handling non-payroll-period and no-period payments by the miscellaneous payroll period rules

What does 3402b-c-methods require?

Where the employer uses the percentage method, wages paid for a period that is not a payroll period take the allowance for a miscellaneous payroll period of the same number of days, and wages paid without regard to any period take the allowance for the days elapsed since the last payment, the start of employment or 1 January, whichever is latest; periods under a week may be treated as weekly under regulations, and wages may be rounded to the nearest dollar. The employer may elect, employee by employee, the wage bracket method using the Secretary's tables instead, with the same miscellaneous-period rules, and wages above the top bracket are handled by the percentage method. The choice of method must be applied as the tables prescribe and documented in the payroll configuration.

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)

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.