Treasury Regulations · 26 CFR
§ 31.3121(a)-1T. Question and answer relating to the definition of wages in section 3121(a) (Temporary).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3121(a)
Cite as 26 CFR § 31.3121(a)-1T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 7, 1985 by T.D. 8004
- Issued under
- 26 U.S.C. § 3121(a)
- Length
- 127 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 1
The following question and answer relates to the definition of wages in section 3121(a) of the Internal Revenue Code of 1954, as amended by section 531(d)(1)(A) of the Tax Reform Act of 1984 (98 Stat. 885):
Q-1: Are fringe benefits included in the definition of “wages” under section 3121(a)?
A-1: Yes, unless specifically excluded from the definition of “wages” pursuant to section 3121(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 755, Jan. 7, 1985]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8004 (50 FR 755)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- General Provisions
Nearby sections
- § 31.3121(a)-1 Wages.
- § 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
- § 31.3121(a)-2 Wages; when paid and received.
- § 31.3121(a)-3 Reimbursement and other expense allowance amounts.
- § 31.3121(a)(1)-1 Annual wage limitation.
- § 31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.