26 CFR · Internal Revenue
§ 31.3401(a)-1T — Question and answer relating to the definition of wages in section 3401(a) (Temporary).
eCFR · current through Aug 3, 2026
§ 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
The following question and answer relates to the definition of wages in section 3401(a) of the Internal Revenue Code of 1954, as amended by section 531(d)(4) of the Tax Reform Act of 1984 (98 Stat. 886):
Q-1: Are fringe benefits included in the definition of “wages” under section 3401(a)?
A-1: Yes, unless specifically excluded from the definition of “wages” pursuant to section 3401(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, 5
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26 C.F.R. § 31.3401(a)-1T (Question and answer relating to the definition of wages in section 3401(a) (Temporary).) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 31.3401
26 C.F.R. § 31.3401
Nearby Sections
11
§ 31.3306(p)-1
Employees of related corporations.§ 31.3306(r)(2)-1
Treatment of amounts deferred under certain nonqualified deferred compensation plans.§ 31.3308-1
Instrumentalities of the United States specifically exempted from tax imposed by section 3301.§ 31.3401(a)-1
Wages.§ 31.3401(a)-1T
Question and answer relating to the definition of wages in section 3401(a) (Temporary).§ 31.3401(a)-2
Exclusions from wages.§ 31.3401(a)-4
Reimbursements and other expense allowance amounts.§ 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.§ 31.3401(a)(2)-1
Agricultural labor.