26 CFR · Internal Revenue
§ 31.3401(a)(11)-1 — Remuneration other than in cash for service not in the course of employer's trade or business.
eCFR · current through Aug 3, 2026
§ 31.3401(a)(11)-1 Remuneration other than in cash for service not in the course of employer's trade or business.
(a)Remuneration paid in any medium other than cash for services not in the course of the employer's trade or business is excepted from wages and hence is not subject to withholding. Cash remuneration includes checks and other monetary media of exchange. Remuneration paid in any medium other than cash, such as lodging, food, or other goods or commodities, for services not in the course of the employer's trade or business does not constitute wages. Remuneration paid in any medium other than cash for other types of services does not come within this exception from wages. For provisions relating to cash remuneration for service not in the course of employer's trade or business, se
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26 C.F.R. § 31.3401(a)(11)-1 (Remuneration other than in cash for service not in the course of employer's trade or business.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 31.3401
26 C.F.R. § 31.3401
Nearby Sections
11
§ 31.3401(a)(8)(A)-1
Remuneration for services performed outside the United States by citizens of the United States.§ 31.3401(a)(8)(B)-1
Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.§ 31.3401(a)(8)(C)-1
Remuneration for services performed in Puerto Rico by citizen of the United States.§ 31.3401(a)(9)-1
Remuneration for services performed by a minister of a church or a member of a religious order.§ 31.3401(a)(10)-1
Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.§ 31.3401(a)(11)-1
Remuneration other than in cash for service not in the course of employer's trade or business.§ 31.3401(a)(12)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.§ 31.3401(a)(13)-1
Remuneration for services performed by Peace Corps volunteers.§ 31.3401(a)(14)-1
Group-term life insurance.§ 31.3401(a)(15)-1
Moving expenses.§ 31.3401(a)(16)-1
Tips.