# 26 C.F.R. § 31.3401(a)(2)-1 (2026): (a)(2)-1 Agricultural labor

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(2)_1

## Section

- **Citation:** 26 C.F.R. § 31.3401(a)(2)-1 (2026)
- **Heading:** (a)(2)-1 Agricultural labor
- **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)(2)-1: § 31.3401(a)(2)-1   Agricultural labor.

## Text

The term “wages” does not include remuneration for services which constitute agricultural labor as defined in section 3121(g). For regulations relating to the definition of the term “agricultural labor”, see § 31.3121(g)-1.

## 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)(2)_1. Check the current official text before relying on it. Not legal advice.