US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402) 3402g-h-overlapping-agents-alternatives: Follow the regulations for overlapping pay periods, cross-year periods and payment through agents, and use only the authorised alternative computation methods

What does 3402g-h-overlapping-agents-alternatives require?

Where wages are paid for a period overlapping another period for which wages are also paid, without regard to a period but before another period ends, for a period straddling two calendar years, or via an agent or fiduciary who also handles the employee's wages from another employer, the manner and amount of withholding follow regulations designed so that the allowance for the year approximates the annual allowance. The Secretary may authorise alternative methods: withholding on estimated average quarterly wages with a true-up, on annualised wages, on cumulative wages at the employee's request, or any other method producing substantially the same amount as the standard methods for the period or the year. Employers using a cumulative or annualised method keep the employee requests and the computations.