26 CFR § 31.3402(g)-2

26 CFR · Internal Revenue

§ 31.3402(g)-2 — Wages paid for payroll period of more than one year.

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

SourceeCFR (current through May 20, 2026)

This text of 26 C.F.R. § 31.3402(g)-2 (Wages paid for payroll period of more than one year.) 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(g)-2 (2026).

Text

§ 31.3402(g)-2 Wages paid for payroll period of more than one year. If wages are paid to an employee for a payroll period of more than one year, for the purpose of determining the amount of tax required to be deducted and withheld in respect of such wages—

(a)Under the percentage method, the amount of the tax shall be determined as if such payroll period constituted an annual payroll period, and

(b)Under the wage bracket method, the amount of the tax shall be determined as if such payroll period constituted a miscellaneous payroll period of 365 days.

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§ 31.3402(g)-2 Wages paid for payroll period of more than one year.

If wages are paid to an employee for a payroll period of more than one year, for the purpose of determining the amount of tax required to be deducted and withheld in respect of such wages—

(a) Under the percentage method, the amount of the tax shall be determined as if such payroll period constituted an annual payroll period, and

(b) Under the wage bracket method, the amount of the tax shall be determined as if such payroll period constituted a miscellaneous payroll period of 365 days.