# 26 C.F.R. § 31.3401(a)-1T (2026): (a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary)

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3401(a)_1T

## Section

- **Citation:** 26 C.F.R. § 31.3401(a)-1T (2026)
- **Heading:** (a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary)
- **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)-1T: § 31.3401(a)-1T   Question and answer relating to the definition of wages in section 3401(a) (Temporary).

## Text

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]

## 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)_1T. Check the current official text before relying on it. Not legal advice.