§ 31.3401(f)-1. Tips.

Other regulations under § 3401

• § 31.3401(a)-1 Wages.
• § 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
• § 31.3401(a)-2 Exclusions from wages.
• § 31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements.
• § 31.3401(a)-4 Reimbursements and other expense allowance amounts.
• § 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.
• § 31.3401(a)(2)-1 Agricultural labor.
• § 31.3401(a)(3)-1 Remuneration for domestic service.
• § 31.3401(a)(4)-1 Cash remuneration for service not in the course of employer's trade or business.
• § 31.3401(a)(5)-1 Remuneration for services for foreign government or international organization.
• § 31.3401(a)(6)-1 Remuneration for services of nonresident alien individuals.
• § 31.3401(a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
• § 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.
• § 31.3401(a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States.
• § 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.
• § 31.3401(a)(16)-1 Tips.
• § 31.3401(a)(17)-1 Remuneration for services performed on a boat engaged in catching fish.
• § 31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program.
• § 31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
• § 31.3401(b)-1 Payroll period.
• § 31.3401(c)-1 Employee.
• § 31.3401(d)-1 Employer.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 6053 Reporting of tips

Regulations it cites

• § 31.6053-1 Report of tips by employee to employer.

Cited by 2 other regulations

• § 31.3401(a)-1 Wages.
• § 31.3401(a)(16)-1 Tips.

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.

1. January 23, 1969Issued by T.D. 7001 (34 FR 1001)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart E Collection of Income Tax at Source

Nearby sections

• § 31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
• § 31.3401(b)-1 Payroll period.
• § 31.3401(c)-1 Employee.
• § 31.3401(d)-1 Employer.
• § 31.3401(f)-1 Tips.
• § 31.3402(a)-1 Requirement of withholding.
• § 31.3402(b)-1 Percentage method of withholding.
• § 31.3402(c)-1 Wage bracket withholding.
• § 31.3402(d)-1 Failure to withhold.