§ 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
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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)-1T: § 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
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The following question and answer relates to the definition of wages in section 3401(a) of the Internal Revenue Code of 1954, as amended by section 531(d)(4) of the Tax Reform Act of 1984 (98 Stat. 886):
Q-1:
Are fringe benefits included in the definition of “wages” under section 3401(a)?
A-1:
Yes, unless specifically excluded from the definition of “wages” pursuant to section 3401(a) (1) through (20). For example, a fringe benefit provided to or on behalf of an employee is excluded from the definition of “wages” if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 117 or 132.
[T.D. 8004, 50 FR 756, Jan. 7, 1985]
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