Treasury Regulations · 26 CFR
§ 31.3401(a)(11)-1. Remuneration other than in cash for service not in the course of employer's trade or business.
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. § 3401(a)(11)
Cite as 26 CFR § 31.3401(a)(11)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3401(a)(11)
- Length
- 159 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 3
¶(a) Remuneration paid in any medium other than cash for services not in the course of the employer's trade or business is excepted from wages and hence is not subject to withholding. Cash remuneration includes checks and other monetary media of exchange. Remuneration paid in any medium other than cash, such as lodging, food, or other goods or commodities, for services not in the course of the employer's trade or business does not constitute wages. Remuneration paid in any medium other than cash for other types of services does not come within this exception from wages. For provisions relating to cash remuneration for service not in the course of employer's trade or business, see § 31.3401(a)(4)-1.
¶(b) As used in this section, the term “services not in the course of the employer's trade or business” has the same meaning as when used in § 31.3401(a)(4)-1.
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 3 other regulations
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 E Collection of Income Tax at Source
Nearby sections
- § 31.3401(a)(8)(B)-1 Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.
- § 31.3401(a)(8)(C)-1 Remuneration for services performed in Puerto Rico by citizen of the United States.
- § 31.3401(a)(9)-1 Remuneration for services performed by a minister of a church or a member of a religious order.
- § 31.3401(a)(10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
- § 31.3401(a)(11)-1 Remuneration other than in cash for service not in the course of employer's trade or business.
- § 31.3401(a)(12)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.
- § 31.3401(a)(13)-1 Remuneration for services performed by Peace Corps volunteers.
- § 31.3401(a)(14)-1 Group-term life insurance.
- § 31.3401(a)(15)-1 Moving expenses.