US Internal Revenue Code Section 3402 Income Tax Withholding at Source (26 USC 3402) 3402i-increased-withholding: Honour employee requests for additional withholding and treat the extra amounts as tax withheld

What does 3402i-increased-withholding require?

Regulations may provide for increases in withholding where the employee asks for it, and any increased withholding is treated for all purposes as tax required to be withheld under the chapter. On the current Form W-4 the request is the extra withholding amount in step 4(c); the employer applies it to every payment and reports and deposits it with the rest.

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)

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
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
3402d-tax-paid-by-recipient If withholding was missed and the employee later pays the tax, the tax is not collected again from the employer, but penalties and additions remain
3402e-included-excluded-wages Apply the half-period rule: treat all or none of a payroll period's remuneration as wages depending on whether more than half the services were wages
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

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