Site Feedback

Website Feedback

This contact form is only for website help or website suggestions. If you have questions or comments regarding a published document please contact the publishing agency. Comments or questions about document content can not be answered by OFR staff. Please do not provide confidential information or personal data.

Title 26

Displaying title 26, up to date as of 9/09/2026. Title 26 was last amended 9/08/2026.
view historical versions
  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter C —Employment Taxes and Collection of Income Tax at Source
  4. Part 31 —Employment Taxes and Collection of Income Tax at Source
  5. Subpart B —Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
  6. General Provisions   View Full Text
  • Details
  • Print
  • Search
  • Subscribe
  • Timeline
  • Go to Date
  • Published Edition
  • Developer Tools
eCFR Content

The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.

Learn more about the eCFR, its status, and the editorial process.

Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter CEmployment Taxes and Collection of Income Tax at Source30 – 39
Part 31Employment Taxes and Collection of Income Tax at Source31.0-1 – 31.7805-1
Subpart BFederal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)31.3101-1 – 31.3134-1
General Provisions31.3121(a)-1 – 31.3134-1
§ 31.3121(a)-1Wages.
§ 31.3121(a)-1TQuestion and answer relating to the definition of wages in section 3121(a) (Temporary).
§ 31.3121(a)-2Wages; when paid and received.
§ 31.3121(a)-3Reimbursement and other expense allowance amounts.
§ 31.3121(a)(1)-1Annual wage limitation.
§ 31.3121(a)(2)-1Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
§ 31.3121(a)(3)-1Retirement payments.
§ 31.3121(a)(4)-1Payments on account of sickness or accident disability, or medical or hospitalization expenses.
§ 31.3121(a)(5)-1Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
§ 31.3121(a)(5)-2Payments under or to an annuity contract described in section 403(b).
§ 31.3121(a)(6)-1Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
§ 31.3121(a)(7)-1Payments for services not in the course of employer's trade or business or for domestic service.
§ 31.3121(a)(8)-1Payments for agricultural labor.
§ 31.3121(a)(9)-1 [Reserved]
§ 31.3121(a)(10)-1Payments to certain home workers.
§ 31.3121(a)(11)-1Moving expenses.
§ 31.3121(a)(12)-1Tips.
§ 31.3121(a)(13)-1Payments under certain employers' plans after retirement, disability, or death.
§ 31.3121(a)(14)-1Payments by employer to survivor or estate of former employee.
§ 31.3121(a)(15)-1Payments by employer to disabled former employee.
§ 31.3121(a)(18)-1Payments or benefits under a qualified educational assistance program.
§ 31.3121(b)-1Employment; services to which the regulations in this subpart apply.
§ 31.3121(b)-2Employment; services performed before 1955.
§ 31.3121(b)-3Employment; services performed after 1954.
§ 31.3121(b)-4Employment; excepted services in general.
§ 31.3121(b)(1)-1Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
§ 31.3121(b)(2)-1Domestic service performed by students for certain college organizations.
§ 31.3121(b)(3)-1Family employment.
§ 31.3121(b)(4)-1Services performed on or in connection with a non-American vessel or aircraft.
§ 31.3121(b)(5)-1Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
§ 31.3121(b)(6)-1Services in employ of United States or instrumentality thereof.
§ 31.3121(b)(7)-1Services in employ of States or their political subdivisions or instrumentalities.
§ 31.3121(b)(7)-2Service by employees who are not members of a public retirement system.
§ 31.3121(b)(8)-1Services performed by a minister of a church or a member of a religious order.
§ 31.3121(b)(9)-1Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
§ 31.3121(b)(10)-1Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.
§ 31.3121(b)(10)-2Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
§ 31.3121(b)(11)-1Services in the employ of a foreign government.
§ 31.3121(b)(12)-1Services in employ of wholly owned instrumentality of foreign government.
§ 31.3121(b)(13)-1Services of student nurse or hospital intern.
§ 31.3121(b)(14)-1Services in delivery or distribution of newspapers, shopping news, or magazines.
§ 31.3121(b)(15)-1Services in employ of international organization.
§ 31.3121(b)(16)-1Services performed under share-farming arrangement.
§ 31.3121(b)(17)-1Services in employ of Communist organization.
§ 31.3121(b)(18)-1Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
§ 31.3121(b)(19)-1Services of certain nonresident aliens.
§ 31.3121(b)(20)-1Service performed on a boat engaged in catching fish.
§ 31.3121(c)-1Included and excluded services.
§ 31.3121(d)-1Who are employees.
§ 31.3121(d)-2Who are employers.
§ 31.3121(e)-1State, United States, and citizen.
§ 31.3121(f)-1American vessel and aircraft.
§ 31.3121(g)-1Agricultural labor.
§ 31.3121(h)-1American employer.
§ 31.3121(i)-1Computation to nearest dollar of cash remuneration for domestic service.
§ 31.3121(i)-2Computation of remuneration for service performed by an individual as a member of a uniformed service.
§ 31.3121(i)-3Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
§ 31.3121(i)-4Computation of remuneration for service performed by certain members of religious orders.
§ 31.3121(j)-1Covered transportation service.
§ 31.3121(l)-1Agreements entered into by domestic corporations with respect to foreign subsidiaries.
§ 31.3121(o)-1Crew leader.
§ 31.3121(q)-1Tips included for employee taxes.
§ 31.3121(r)-1Election of coverage by religious orders.
§ 31.3121(s)-1Concurrent employment by related corporations with common paymaster.
§ 31.3121(v)(2)-1Treatment of amounts deferred under certain nonqualified deferred compensation plans.
§ 31.3121(v)(2)-2Effective dates and transition rules.
§ 31.3123-1Deductions by an employer from remuneration of an employee.
§ 31.3127-1Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
§ 31.3131-1Recapture of credits.
§ 31.3132-1Recapture of credits.
§ 31.3134-1Recapture of credits.
eCFR Content