26 CFR § 31.3401(a)(1)-1

26 CFR · Internal Revenue

§ 31.3401(a)(1)-1 — Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.

TitleTitle 26: Internal Revenue PartPart 31: Employment Taxes and Collection of Income Tax at Source

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 31.3401(a)(1)-1 (Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.) 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. § 31.3401(a)(1)-1 (2026).

Text

§ 31.3401(a)(1)-1 Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.
Remuneration paid for active service as a member of the Armed Forces of the United States performed in a month during any part of which such member served in a combat zone (as determined under section 112) or is hospitalized at any place as a result of wounds, disease, or injury incurred while serving in such a combat zone is excepted from wages and is, therefore, not subject to withholding. The exception with respect to hospitalization is applicable, however, only if during all of such month there are combatant activities in some combat zone (as determined under section 112). See § 1.112-1 of this chapter (Income Tax Regula

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§ 31.3401(a)(1)-1 Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.

Remuneration paid for active service as a member of the Armed Forces of the United States performed in a month during any part of which such member served in a combat zone (as determined under section 112) or is hospitalized at any place as a result of wounds, disease, or injury incurred while serving in such a combat zone is excepted from wages and is, therefore, not subject to withholding. The exception with respect to hospitalization is applicable, however, only if during all of such month there are combatant activities in some combat zone (as determined under section 112). See § 1.112-1 of this chapter (Income Tax Regulations).