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Treasury Regulations · 26 CFR Part 35

Part 35. Employment tax and collection of income tax at source regulations under the tax equity and fiscal responsibility act of 1982

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
  2. § 35.3405-1T Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).