26 CFR · Internal Revenue
§ 31.3121(a)-1T — Question and answer relating to the definition of wages in section 3121(a) (Temporary).
eCFR · current through Aug 3, 2026
§ 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
The following question and answer relates to the definition of wages in section 3121(a) of the Internal Revenue Code of 1954, as amended by section 531(d)(1)(A) of the Tax Reform Act of 1984 (98 Stat. 885):
Q-1: Are fringe benefits included in the definition of “wages” under section 3121(a)?
A-1: Yes, unless specifically excluded from the definition of “wages” pursuant to section 3121(a)(1) through (20). For example, a fringe benefit provided to or on behalf of an employee is excluded from the definition of “wages” if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 117 or 132.
[T.D. 8004,
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26 C.F.R. § 31.3121(a)-1T (Question and answer relating to the definition of wages in section 3121(a) (Temporary).) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 31.3121
26 C.F.R. § 31.3121
Nearby Sections
11
§ 31.3111-4
Liability for employer tax.§ 31.3111-5
Manner and time of payment of employer tax.§ 31.3121(a)-1
Wages.§ 31.3121(a)-1T
Question and answer relating to the definition of wages in section 3121(a) (Temporary).§ 31.3121(a)-2
Wages; when paid and received.§ 31.3121(a)-3
Reimbursement and other expense allowance amounts.§ 31.3121(a)(1)-1
Annual wage limitation.§ 31.3121(a)(2)-1
Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.§ 31.3121(a)(3)-1
Retirement payments.