Supplemental unemployment compensation benefits paid under an employer plan on an involuntary separation from a reduction in force or plant closure, to the extent includible in gross income, are treated as wages. An annuity payment, and sick pay that is not otherwise wages, are treated as wages only while a request for withholding by the payee is in effect; the request is written, carries the payee's social security number, states the amount to withhold from each full payment (not less than the regulatory minimum, prorated for partial payments) and takes effect for sick pay more than seven days after it is furnished and for annuities when the regulations prescribe; it may be changed or ended by a written statement with the same timing, and the payor may act sooner. Sick pay under a collective bargaining agreement that specifies withholding is withheld per the agreement without a request where the social security number and the identifying information are furnished. Amounts that are designated distributions under section 3405 are excluded.
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