26 CFR · Internal Revenue
§ 31.3306(b)-1T — Question and answer relating to the definition of wages in section 3306(b) (Temporary).
26 CFR § 31.3306(b)-1T
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3306(b)-1T (Question and answer relating to the definition of wages in section 3306(b) (Temporary).) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3306(b)-1T (2026).
Text
§ 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
The following question and answer relates to the definition of wages in section 3306(b) of the Internal Revenue Code of 1954, as amended by section 531(d)(3) of the Tax Reform Act of 1984 (98 Stat. 885):
Q-1: Are fringe benefits included in the definition of wages under section 3306(b)?
A-1: Yes, unless specifically excluded from the definition of “wages” pursuant to section 3306(b) (1) through (16). 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, 50
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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 31.3302(c)-1
Limit on total credits.§ 31.3302(e)-1
Successor employer.§ 31.3306(a)-1
Who are employers.§ 31.3306(b)-1
Wages.§ 31.3306(b)-1T
Question and answer relating to the definition of wages in section 3306(b) (Temporary).§ 31.3306(b)-2
Reimbursement and other expense allowance amounts.§ 31.3306(b)(1)-1
$3,000 limitation.§ 31.3306(b)(2)-1
Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.§ 31.3306(b)(3)-1
Retirement payments.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3306(b)-1T, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3306(b)-1T.