26 U.S.C. 3402: Income tax collected at source

2021

• Pub. L. 117–2 substituted "section 24 (determined after application of subsection (j) thereof)" for "section 24(a)". (American Rescue Plan Act of 2021) Law text · (f)

2017

• Pub. L. 115–97, §11041(c)(1), substituted "means the amount by which the wages exceed the taxpayer's withholding allowance, prorated to the payroll period." for "means the amount by which the wages exceed the number of withholding exemptions claimed multiplied by the amount of one s… Law text · (a)
• Pub. L. 115–97, §11041(c)(2)(C), substituted "allowance" for "exemption" in two places. Law text · (b), (2)
• Pub. L. 115–97, §11041(c)(2)(D), substituted "allowance" for "exemptions" in heading. Law text · (f)
• Pub. L. 115–97, §11041(c)(2)(B), amended pars. (1) and (2) generally. Prior to amendment, pars. (1) and (2) related to allowed withholding exemptions and withholding exemption certificates, respectively. Law text · (f), (2)
• Pub. L. 115–97, §11041(c)(2)(C), substituted "allowance" for "exemption" wherever appearing. Law text · (f)
• Pub. L. 115–97, §11041(c)(2)(C), which directed substitution of "allowance" for "exemption" in heading, was executed by substituting "Allowance" for "Exemption" to reflect the probable intent of Congress. Law text · (f)
• Pub. L. 115–97, §11041(c)(2)(C), substituted "allowance" for "exemption" in two places. Law text · (f)
• Pub. L. 115–97, §11041(c)(2)(C), which directed amendment of par. (4) of subsec. (g) by substituting "allowance" for "exemption" wherever appearing, was executed to concluding provisions of subsec. (g) in two places to reflect the probable intent of Congress. Law text · (g)
• Pub. L. 115–97, §11041(c)(2)(C), substituted "allowance" for "exemption" wherever appearing. Law text · (l), (2)
• Pub. L. 115–97, §11041(c)(2)(E), substituted "an additional withholding allowance or additional reductions in withholding under this subsection. In determining the additional withholding allowance" for "additional withholding allowances or additional reductions in withholding under thi… Law text · (m)
• Pub. L. 115–97, §11051(b)(2)(B), struck out "(other than paragraph (10) thereof)" after "section 62(a)". Law text · (m)
• Pub. L. 115–97, §11011(b)(4), inserted "and the estimated deduction allowed under section 199A" after "chapter 1". Law text · (m)
• Pub. L. 115–97, §11041(c)(2)(C), substituted "allowance" for "exemption" in introductory provisions. Law text · (n)
• Pub. L. 115–97, §13603(b)(2), added subsec. (t). Law text · (t)

2011

• Pub. L. 112–56 struck out subsec. (t) which related to extension of 3 percent withholding to certain payments made by Government entities for property or services. Law text · (t)

2006

• Pub. L. 109–222 added subsec. (t). (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (t)

2001

• Pub. L. 107–16, §101(c)(6), substituted "7 percent, any percentage applicable to any of the 3 lowest income brackets in the table under section 1(c)," for "7, 15, 28, or 31 percent". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (p)
• Pub. L. 107–16, §101(c)(7), substituted "10 percent" for "15 percent". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (p)
• Pub. L. 107–16, §101(c)(8), substituted "equal to the product of the third lowest rate of tax applicable under section 1(c) and such payment" for "equal to 28 percent of such payment". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (q)
• Pub. L. 107–16, §101(c)(9), substituted "the fourth lowest rate of tax applicable under section 1(c)" for "31 percent" in introductory provisions. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (r)

1994

• Pub. L. 103–465, §702(a), reenacted heading without change and amended text of subsec. (p) generally. Prior to amendment, text read as follows: "The Secretary is authorized by regulations to provide for withholding— · (p)
• Pub. L. 103–465, §701(a), added subsec. (r). · (r)

1992

• Pub. L. 102–318 substituted "3405(e)(1)" for "3405(d)(1)". · (o)
• Pub. L. 102–486, §1934(a), substituted "28 percent" for "20 percent". · (q)
• Pub. L. 102–486, §1942(a), substituted "$5,000" for "$1,000". · (q), (C)

1990

• Pub. L. 101–508 struck out par. (3) which read as follows: "Notwithstanding the provisions of this subsection, the Secretary shall modify the tables and procedures under paragraph (1) to reflect— · (a)

1988

• Pub. L. 100–647 substituted "section 62(a) (other than paragraph (10) thereof))" for "section 62) (other than paragraph (13) thereof)". · (m)

1987

• Pub. L. 100–203 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "A withholding exemption certificate furnished the employer in cases in which a previous such certificate is in effect shall take effect with respect to the first payment of wages made… · (f)

1986

• Pub. L. 99–514, §104(b)(15)(F), substituted "standard deduction" for "zero bracket" and "subparagraph (E)" for "subparagraph (G)" in last sentence. · (f)
• Pub. L. 99–514, §104(b)(15)(B), inserted "unless he is an individual described in section 151(d)(2)" after "himself". · (f)
• Pub. L. 99–514, §104(b)(15)(A), redesignated subpar. (D) as (B) and struck out former subpar. (B) which read as follows: "one additional exemption for himself if, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable an exem… · (f)
• Pub. L. 99–514, §104(b)(15)(C), which directed that "subparagraph (A) or (D)" be substituted for "subparagraph (A), (B), (C), or (F)" was executed by making the substitution for "subparagraph (A), (B), or (C)", as the probable intent of Congress. · (f)
• Pub. L. 99–514, §104(b)(15)(A), (D), redesignated subpar. (E) as (C), substituted "section 151(c)" for "section 151(e)", and struck out former subpar. (C) which read as follows: "one additional exemption for himself if, on the basis of facts existing at the beginning of such day,… · (f)
• Pub. L. 99–514, §104(b)(15)(A), redesignated subpar. (F) as (D). Former subpar. (D) redesignated (B). · (f)
• Pub. L. 99–514, §104(b)(15)(A), (E), redesignated subpar. (G) as (E) and substituted "standard deduction" for "zero bracket". Former subpar. (E) redesignated (C). · (f)
• Pub. L. 99–514, §1301(j)(8), substituted "section 7703" for "section 143". · (f)
• Pub. L. 99–514, §104(b)(15)(A), redesignated subpars. (F) and (G) as (D) and (E), respectively. · (f), (G)
• Pub. L. 99–514, §1581(b), struck out "or decreases" after "increases". · (i)
• Pub. L. 99–514, §104(b)(15)(G), inserted "(including the additional standard deduction under section 63(c)(3) for the aged and blind)". · (m)
• Pub. L. 99–514, §1303(b)(4), struck out subsec. (r) which provided for extension of withholding to GSOC distributions. · (r)

1985

• Pub. L. 99–44 added subsec. (s). · (s)

1983

• Pub. L. 98–67 struck out subsec. (s) which related to extension of withholding to certain payments where identifying number was not furnished or was inaccurate. See section 3406 of this title. · (s)

1982

• Pub. L. 97–248, §334(d), added par. (6). · (o)
• Pub. L. 97–248, §317(a), added subsec. (s). · (s)

1981

• Pub. L. 97–34, §101(e)(1), revised subsec. (a) generally to provide for a 5-percent reduction in income tax withholding rates on Oct. 1, 1981, a further 10-percent reduction on July 1, 1982, and a final 10-percent reduction on July 1, 1983. · (a)
• Pub. L. 97–34, §101(e)(2)(A), redesignated par. (2) as (1). Former par. (1), which set out a table for determining amount of one withholding exemption for each of the various payroll periods, was struck out. · (b)
• Pub. L. 97–34, §101(e)(2)(A), redesignated par. (3) as (2). Former par. (2) redesignated (1). · (b)
• Pub. L. 97–34, §101(e)(2)(A), (B), redesignated par. (4) as (3) and substituted provisions relating to an employer's computation of the tax to be deducted and withheld as if the aggregate of the wages paid to the employee during the calendar week were paid for a weekly payroll perio… · (b)
• Pub. L. 97–34, §101(e)(2)(A), redesignated par. (5) as (4). Former par. (4) redesignated (3). · (b), (5)
• Pub. L. 97–34, §101(e)(3), inserted "(or more than one exemption if so prescribed by the Secretary)" after "an amount equal to one exemption". · (f)
• Pub. L. 97–34, §101(e)(4), substituted provisions authorizing the Secretary by regulations to provide for increases or decreases in the amount of withholding otherwise required under this section in cases where the employee requests the changes, for provisions under which the Secretary… · (i)
• Pub. L. 97–34, §101(e)(5), revised provisions respecting additional withholding allowances for anticipated excess itemized deductions and tax credits claimed in accordance with Treasury regulations and Treasury statutory authority to provide additional withholding allowances for any ad… · (m)

1980

• Pub. L. 96–601, §4(a), added subpar. (C). · (o)
• Pub. L. 96–601, §4(d), struck out ", but only to the extent that the amount is includible in the gross income of such individual" after "pension or annuity". · (o)
• Pub. L. 96–601, §4(c), added subpar. (C). · (o)
• Pub. L. 96–601, §4(b), substituted provision authorizing amount to be withheld from annuity payments or sick pay for provision relating to request for withholding. See subsec. (o)(4) of this section. · (o)
• Pub. L. 96–601, §4(b), added pars. (4) and (5). · (o), (5)

1978

• Pub. L. 95–600, §101(e)(1), substituted "With respect to wages paid after December 31, 1978, the tables so prescribed shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1975, except that such tables shall be modified to the extent necess… · (a)
• Pub. L. 95–600, §102(c)(1), increased the amounts set out in the table for one withholding exemption for each of the payroll period categories from $14.40, $28.80, $31.30, $62.50, $187.50, $375.00, $750.00 and $2.10 to $19.23, $38.46, $41.66, $83.33, $250.00, $500.00, $1,000.00 and … · (b)
• Pub. L. 95–600, §§101(e)(2), 102(c)(2), substituted "$1,000" for "$750", "$3,400" for "$3,200" and "$2,300" for "$2,200". · (m)
• Pub. L. 95–600, §601(b)(2), added subsec. (r). · (r)

1977

• Pub. L. 95–30, §105(a), substituted "With respect to wages paid after May 31, 1977, and before January 1, 1979, the tables so prescribed shall be the same as the tables prescribed under this subsection which were in effect on January 1, 1976; except that such tables shall be modified t… · (a)
• Pub. L. 95–30, §105(b)(1), substituted "zero bracket" for "standard deduction" in subpar. (G) and in provisions following subpar. (G). · (f)
• Pub. L. 95–30, §105(b)(2), substituted "an amount equal to $3,200 ($2,200" for "an amount equal to the lesser of (i) 16 percent of his estimated wages, or (ii) $2,800 ($2,400". · (m)
• Pub. L. 95–30, §105(b)(3)(A), (B), substituted "section 151" for "sections 141 and 151" and "(or the zero bracket amount (within the meaning of section 63(d)))" for "(or the amount of the standard deduction)". · (m)
• Pub. L. 95–30, §105(b)(3)(C), substituted "(or the zero bracket amount)" for "(or the standard deduction)". · (m)
• Pub. L. 95–30, §405(a), inserted reference to certain parimutuel pools and jai alai in heading and, in text, designated existing provisions as cl. (i) and added cl. (ii). · (q)

1976

• Pub. L. 94–455, §§401(d)(1), 1906 (b)(13)(A), struck out "or his delegate" after "Secretary", inserted "With respect to wages paid prior to January 1, 1978" after "by the Secretary", as amended, and substituted "prescribed under this section which were" for "contained in this subsectio… · (a)
• Pub. L. 94–414 substituted "October 1, 1976" for "September 15, 1976". · (a)
• Pub. L. 94–396 substituted "September 15, 1976" for "September 1, 1976". · (a)
• Pub. L. 94–331 substituted "September 1, 1976" for "July 1, 1976". · (a)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (c)
• Pub. L. 94–455, §§401(d)(2), 1906(b)(13)(A), substituted "the table for an annual payroll period prescribed pursuant to subsection (a)" for "table 7 contained in subsection (a)" after "basis of the", as subsec. (c)(6) was in effect on the day before the date of enactment of the Tax … · (c)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (f), (h), (i), (j)
• Pub. L. 94–455, §1903(a)(17), substituted "section 2(a)" for "section 2(b)" after "as defined in". · (l)
• Pub. L. 94–455, §401(d)(3), reenacted subpar. (B) without change. · (m)
• Pub. L. 94–455, §502(b), inserted "(other than paragraph (13) thereof)" after "under section 62". · (m)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (m), (3)
• Pub. L. 94–455, §504(c)(3), added subpar. (C). §1906(b)(13)(A) struck out "or his delegate" after "Secretary". · (m)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. · (n), (p)
• Pub. L. 94–455, §1207(d), added subsec. (q). · (q)

1975

• Pub. L. 94–164, §5(a)(1), inserted provision that the tables prescribed with respect to wages paid after Dec. 31, 1975, and before July 1, 1976, shall be the same as the tables prescribed under this subsection which were in effect on Dec. 10, 1975. · (a)
• Pub. L. 94–12, §205(a), substituted provisions directing the Secretary to prescribe new withholding tables setting changed withholding rates for wages paid during the period May 1, 1975, to Dec. 31, 1975, so as to reflect the full calendar year effect for 1975 of the amendments to the minimum stand… · (a)
• Pub. L. 94–12, §205(b), substituted "the table for an annual payroll period prescribed pursuant to subsection (a)" for "table 7 contained in subsection (a)". See 1976 Amendment note set out above. · (c)
• Pub. L. 94–164, §2(b)(2), substituted "$2,800" and "$2,400" for "$2,600" and "$2,300" respectively in cl. (ii). · (m)
• Pub. L. 94–12, §202(b), substituted "the lesser of (i) 16 percent of his estimated wages, or (ii) $2,600 ($2,300 in the case of an individual who is not married (within the meaning of section 143) and who is not a surviving spouse (as defined in section 2(a)))" for "the lesser of (i) $2,000 or (ii)… · (m)

1971

• Pub. L. 92–178, §208(a), substituted new sets of tables 1 to 8 applicable (under §208(i)(1)) with respect to wages paid after Jan. 15, 1972, for the tables applicable in the case of wages paid as provided in former: par. (1) after Dec. 31, 1969, and before July 1, 1970; par. (2) after … · (a)
• Pub. L. 92–178, §208(b)(1), revised withholding rates upwards, substituting 14.40; 28.80; 31.30; 62.50; 187.50; 375.00; 750.00; and 2.10 for 12.50; 25.00 27.10; 54.20; 162.50; 325.00; 650.00; and 1.80, respectively, to be effective with respect to wages paid after Jan. 15, 1972. Pub… · (b)
• Pub. L. 92–178, §208(g), substituted "table 7 contained in subsection (a)" for "table 7 contained in paragraph (1), (2), (3), (4), or (5) (whichever is applicable) of subsection (a)". · (c)
• Pub. L. 92–178, §208(c), added subpar. (G). · (f)
• Pub. L. 92–178, §208(d), added par. (7). · (f)
• Pub. L. 92–178, §208(e), substituted "an amount equal to the lesser of (i) $2,000 or (ii) 15 percent of his estimated wages" for "an amount equal to 15 percent of his estimated wages". · (m)
• Pub. L. 92–178, §208(f)(1), inserted "or (if such a return has not been filed for such preceding taxable year at the time the withholding exemption certificate is furnished the employer) the second taxable year preceding the estimation year" after "for the taxable year preceding … · (m)
• Pub. L. 92–178, §208(f)(2), substituted as definition of "estimation year" the calendar year in which the wages are paid for prior provision defining term as meaning "(i) with respect to payments of wages after April 30 and on or before December 31 of any calendar year, such cale… · (m)
• Pub. L. 92–178, §208(f)(3), struck out subpars. (B) and (C) providing that only one certificate be in effect and for termination of effectiveness of certificate and redesignated subpars. (D) and (E) as (B) and (C), respectively. · (m)

1969

• Pub. L. 91–172, §805(a), (b)(2), substituted new sets of tables 1 to 8 for application to wages paid after Dec. 31, 1969, and before July 1, 1970, and after June 30, 1970, and before January 1, 1972, for the tables applicable to wages paid before July 13, 1968, and after Dec. 31, 19… · (a)
• Pub. L. 91–53, §6(a)(1), substituted "December 31, 1969" for "July 31, 1969". · (a)
• Pub. L. 91–36, §2(a)(1), substituted "July 31, 1969" for "June 30, 1969". · (a)
• Pub. L. 91–172, §805(a), substituted a set of tables 1 to 8 for application to wages paid after June 30, 1970, and before Jan. 1, 1971, for the tables applicable to wages paid after June 30, 1970, and before Jan. 1, 1970. · (a)
• Pub. L. 91–53, §6(a)(2), substituted "January 1, 1970" for "August 1, 1969". · (a)
• Pub. L. 91–36, §2(a)(2), substituted "August 1, 1969" for "July 1, 1969". · (a)
• Pub. L. 91–172, §805(a), added sets of tables applicable, respectively, to wages paid after Dec. 31, 1970, and before Jan. 1, 1972, after Dec. 31, 1971, and before Jan. 1, 1973, and after Dec. 31, 1972. · (a)
• Pub. L. 91–172, §805(b)(1)–(4), revised withholding rates effective with respect to wages paid after Dec. 31, 1969, and before July 1, 1970, for the period after June 30, 1970, and before Jan. 1, 1972, during 1972, and after 1972. · (b)
• Pub. L. 91–172, §805(c)(1), substituted provisions authorizing employer to deduct and withhold tax determinable according to tables prescribed by the Secretary or his delegate for provisions under which the employer was authorized to deduct and withhold tax only according to tables … · (c)
• Pub. L. 91–172, §805(c)(2), substituted provisions for determination of amount deductible according to tables prescribed by the Secretary or his delegate and for computation of wages and amounts of income tax after Dec. 31, 1969, for provisions for determination of such wages and am… · (c)
• Pub. L. 91–53, §6(a)(3), substituted "January 1, 1970" for "August 1, 1969". · (c)
• Pub. L. 91–36, §2(a)(3), substituted "August 1, 1969" for "July 1, 1969". · (c)
• Pub. L. 91–172, §805(d), redesignated existing pars. (1) to (3) as subpars. (A) to (C) of par. (1), and added pars. (2) to (4). · (h)
• Pub. L. 91–172, §805(e)(2), substituted $750 for $700 in the material preceding subpar. (A) and in subpar. (B) substituted 15 per cent for 10 per cent of the first $7,500 and 17 per cent of remainder of the estimated wages. · (m)
• Pub. L. 91–172, §805(e)(2), inserted amount of standard deduction as an alternative limit in cl. (i), and substituted the determinable additional deductions for provisions referring to an employee who did not show such deductions on his return. · (m)
• Pub. L. 91–172, §805(e)(2), struck out limit on aggregate amount. · (m)
• Pub. L. 91–172, §805(e)(1), (2), added subpar. (C). Former subpar. (C) redesignated (D) · (m), (D)
• Pub. L. 91–172, §805(f)(1), added subsec. (n). · (n)
• Pub. L. 91–172, §805(g), added subsecs. (o) and (p). · (o), (p)

1968

• Pub. L. 90–364, §102(c)(1), designated existing Tables 1 to 8 as constituting par. (1), inserted provisions preceding existing Table 1–8 so as to limit their application to the case of wages paid on or before the 15th day after the date of the enactment of the Revenue and Expenditure C… · (a)
• Pub. L. 90–364, §102(c)(2), added par. (6). · (c)

1966

• Pub. L. 89–368, §101(a), struck out reference to subsections (j) and (k) and substituted provisions establishing separate tables for single persons and for married persons in each of eight payroll period categories each containing six graduated withholding rates ranging from 14 to 30 p… · (a)
• Pub. L. 89–368, §101(b), increased amounts set out for one withholding exemption for each of the payroll period categories from "$13.00", "$26.00", "$28.00", "$56.00", "$167.00", "$333.00", "$667.00", and "$1.80" to "$13.50", "$26.90", "$29.20", "$58.30", "$175.00", "$350.00", "$700… · (b)
• Pub. L. 89–368, §101(c), replaced existing tables with separate tables for employees who are married and for employees who are not married covering weekly, biweekly, semimonthly, monthly, and daily or miscellaneous pay periods and reflecting increased and graduated withholding rates. · (c)
• Pub. L. 89–368, §101(e)(1), (3), added par. (1)(F) and, in par. (3)(B), changed definition of "status determination date" from January 1 and July 1 of each year to January 1, May 1, July 1, and October 1 of each year. · (f), (3)
• Pub. L. 89–368, §101(d), added subsec. (l). · (l)
• Pub. L. 89–368, §101(e)(2), added subsec. (m). · (m)

1965

• Pub. L. 89–97, §313(d)(3), substituted "subsections (j) and (k)" for "subsection (j)". · (a)
• Pub. L. 89–97, §313(d)(4), inserted "(and, in the case of tips referred to in subsection (k), within 30 days thereafter)" after "quarter" first place it appears. · (h)
• Pub. L. 89–212 inserted "or section 3202 (c)(2)" and "or section 3202(a)". · (k)
• Pub. L. 89–97, §313(d)(5), added subsec. (k). · (k)

1964

• Pub. L. 88–272, §302(a), reduced tax from 18% to 14%. · (a)
• Pub. L. 88–272, §302(b), substituted new tables reflecting lowered withholding rates. · (c)

1961

• Pub. L. 87–256 added par. (6). · (f)