# 26 C.F.R. § 31.3401(a)(1)-1 (2026): (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

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(1)_1

## Section

- **Citation:** 26 C.F.R. § 31.3401(a)(1)-1 (2026)
- **Heading:** (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
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 31: EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE / Subpart E: Collection of Income Tax at Source / § 31.3401(a)(1)-1: § 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.

## Text

Remuneration paid for active service as a member of the Armed Forces of the United States performed in a month during any part of which such member served in a combat zone (as determined under section 112) or is hospitalized at any place as a result of wounds, disease, or injury incurred while serving in such a combat zone is excepted from wages and is, therefore, not subject to withholding. The exception with respect to hospitalization is applicable, however, only if during all of such month there are combatant activities in some combat zone (as determined under section 112). See § 1.112-1 of this chapter (Income Tax Regulations).

## Nearby sections

- [26 C.F.R. § 31.3401(a)-1 (2026) § 31.3401(a)-1   Wages.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)_1.md)
- [26 C.F.R. § 31.3401(a)-1T (2026) § 31.3401(a)-1T   Question and answer relating to the definition of wages in section 3401(a) (Temporary).](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)_1T.md)
- [26 C.F.R. § 31.3401(a)-2 (2026) § 31.3401(a)-2   Exclusions from wages.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)_2.md)
- [26 C.F.R. § 31.3401(a)-3 (2026) § 31.3401(a)-3   Amounts deemed wages under voluntary withholding agreements.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)_3.md)
- [26 C.F.R. § 31.3401(a)-4 (2026) § 31.3401(a)-4   Reimbursements and other expense allowance amounts.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)_4.md)
- [26 C.F.R. § 31.3401(a)(1)-1 (2026) § 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.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(1)_1.md)
- [26 C.F.R. § 31.3401(a)(2)-1 (2026) § 31.3401(a)(2)-1   Agricultural labor.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(2)_1.md)
- [26 C.F.R. § 31.3401(a)(3)-1 (2026) § 31.3401(a)(3)-1   Remuneration for domestic service.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(3)_1.md)
- [26 C.F.R. § 31.3401(a)(4)-1 (2026) § 31.3401(a)(4)-1   Cash remuneration for service not in the course of employer's trade or business.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(4)_1.md)
- [26 C.F.R. § 31.3401(a)(5)-1 (2026) § 31.3401(a)(5)-1   Remuneration for services for foreign government or international organization.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(5)_1.md)
- [26 C.F.R. § 31.3401(a)(6)-1 (2026) § 31.3401(a)(6)-1   Remuneration for services of nonresident alien individuals.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(6)_1.md)
- [26 C.F.R. § 31.3401(a)(6)-1A (2026) § 31.3401(a)(6)-1A   Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(6)_1A.md)
- [26 C.F.R. § 31.3401(a)(7)-1 (2026) § 31.3401(a)(7)-1   Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(7)_1.md)
- [26 C.F.R. § 31.3401(a)(8)(A)-1 (2026) § 31.3401(a)(8)(A)-1   Remuneration for services performed outside the United States by citizens of the United States.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(8)(A)_1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(1)_1. Check the current official text before relying on it. Not legal advice.