26 CFR · Internal Revenue
§ 31.3402(b)-1 — Percentage method of withholding.
26 CFR § 31.3402(b)-1
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. § 31.3402(b)-1 (Percentage method of withholding.) 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. § 31.3402(b)-1 (2026).
Text
§ 31.3402(b)-1 Percentage method of withholding.
(a)Percentage method of withholding. The amount of tax to be deducted and withheld from an employee's wages under the percentage method of withholding is determined based on the entry for the employee's anticipated filing status or marital status and other entries on the employee's withholding allowance certificate using the applicable percentage method tables and computational procedures set forth in the applicable forms, instructions, publications, and other guidance prescribed by the Commissioner issued with respect to the period in which wages are paid.
(b)Applicability date. The provisions of this section apply on and after October 6, 2020. Taxpayers may choose to apply this section on or after January 1, 2020 and before October 6, 2
Free access — add to your briefcase to read the full text and ask questions with AI
Related
§ 31.3402
26 C.F.R. § 31.3402
Nearby Sections
11
§ 31.3401(b)-1
Payroll period.§ 31.3401(c)-1
Employee.§ 31.3401(d)-1
Employer.§ 31.3401(f)-1
Tips.§ 31.3402(a)-1
Requirement of withholding.§ 31.3402(b)-1
Percentage method of withholding.§ 31.3402(c)-1
Wage bracket withholding.§ 31.3402(d)-1
Failure to withhold.§ 31.3402(e)-1
Included and excluded wages.§ 31.3402(f)(1)-1
Withholding allowance.§ 31.3402(f)(2)-1
Furnishing of withholding allowance certificates.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3402(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3402(b)-1.