Treasury Regulations · 26 CFR
§ 31.3402(b)-1. Percentage method of withholding.
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. § 3402(b)
Cite as 26 CFR § 31.3402(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 6, 2020 by T.D. 9924
- Issued under
- 26 U.S.C. § 3402(b)
- Length
- 146 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) Percentage method of withholding. The amount of tax to be deducted and withheld from an employee's wages under the percentage method of withholding is determined based on the entry for the employee's anticipated filing status or marital status and other entries on the employee's withholding allowance certificate using the applicable percentage method tables and computational procedures set forth in the applicable forms, instructions, publications, and other guidance prescribed by the Commissioner issued with respect to the period in which wages are paid.
¶(b) Applicability date. The provisions of this section apply on and after October 6, 2020. Taxpayers may choose to apply this section on or after January 1, 2020 and before October 6, 2020. For rules that apply before October 6, 2020, see 26 CFR part 31, revised as of April 1, 2020.
[T.D. 9924, 85 FR 63026, Oct. 6, 2020]
Cross-references
Computed from the citations in the text of 26 CFR.
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. 9924 (85 FR 63026)
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(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.
- § 31.3402(e)-1 Included and excluded wages.
- § 31.3402(f)(1)-1 Withholding allowance.