# 26 C.F.R. § 31.3401(a)(5)-1 (2026): (a)(5)-1 Remuneration for services for foreign government or international organization > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(5)_1 ## Section - **Citation:** 26 C.F.R. § 31.3401(a)(5)-1 (2026) - **Heading:** (a)(5)-1 Remuneration for services for foreign government or international organization - **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)(5)-1: § 31.3401(a)(5)-1 Remuneration for services for foreign government or international organization. ## Text (a) Services for foreign government. (1) Remuneration paid for services performed as an employee of a foreign government is excepted from wages and hence is not subject to withholding. The exception includes not only remuneration paid for services performed by ambassadors, ministers, and other diplomatic officers and employees but also remuneration paid for services performed as a consular or other officer or employee of a foreign government or as a nondiplomatic representative of such a government. However, the exception does not include remuneration for services performed for a corporation created or organized in the United States or under the laws of the United States or any State (including the District of Columbia or the Territory of Alaska or Hawaii) or of Puerto Rico even though such corporation is wholly owned by such a government. (2) The citizenship or residence of the employee and the place where the services are performed are immaterial for purposes of the exception. (b) Services for international organization. (1) Subject to the provisions of section 1 of the International Organizations Immunities Act (22 U.S.C. 288), remuneration paid for services performed within or without the United States by an employee for an international organization as defined in section 7701(a)(18) is excepted from wages and hence is not subject to withholding. The term “employee” as used in the preceding sentence includes not only an employee who is a citizen or resident of the United States but also an employee who is a nonresident alien individual. The term “employee” also includes an officer United States by an employee for an international organization as defined in section 7701(a)(18) is excepted from wages and hence is not subject to withholding. The term “employee” as used in the preceding sentence includes not only an employee who is a citizen or resident of the United States but also an employee who is a nonresident alien individual. The term “employee” also includes an officer. An organization designated by the President through appropriate Executive order as entitled to enjoy the privileges, exemptions, and immunities provided in the International Organizations Immunities Act may enjoy the benefits of the exclusion from wages with respect to remuneration paid for services performed for such organization prior to the date of the issuance of such Executive order, if (i) the Executive order does not provide otherwise and (ii) the organization is a public international organization in which the United States participates, pursuant to a treaty or under the authority of an act of Congress authorizing such participation or making an appropriation for such participation, at the time such services are performed. (2) Section 7701(a)(18) provides as follows: Sec. 7701. Definitions. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— (18) International organization. The term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288-288f). (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— (18) International organization. The term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288-288f). (3) Section 1 of the International Organizations Immunities Act provides as follows: Section 1. [ International Organizations Immunities Act. ] For the purposes of this title [International Organizations Immunities Act], the term “international organization” means a public international organization in which the United States participates pursuant to any treaty or under the authority of any Act of Congress authorizing such participation or making an appropriation for such participation, and which shall have been designated by the President through appropriate Executive order as being entitled to enjoy the privileges, exemptions, and immunities herein provided. The President shall be authorized, in the light of the functions performed by any such international organization, by appropriate Executive order to withhold or withdraw from any such organization or its officers or employees any of the privileges, exemption, and immunities provided for in this title (including the amendments made by this title) or to condition or limit the enjoyment by any such organization or its officers or employees of any such privilege, exemption, or immunity international organization, by appropriate Executive order to withhold or withdraw from any such organization or its officers or employees any of the privileges, exemption, and immunities provided for in this title (including the amendments made by this title) or to condition or limit the enjoyment by any such organization or its officers or employees of any such privilege, exemption, or immunity. The President shall be authorized, if in his judgment such action should be justified by reason of the abuse by an international organization or its officers and employees of the privileges, exemptions, and immunities herein provided or for any other reason, at any time to revoke the designation of any international organization under this section, whereupon the international organization in question shall cease to be classed as an international organization for the purposes of this title. ## 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)(5)_1. 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