Internal Revenue Code · 26 U.S.C.
§ 31. Tax withheld on wages
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 31
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Last amended
- July 18, 1984 by Pub. L. 98–369
- Amendments
- 5 dated changes in the source credit
- Length
- 3 subsections · 362 words · about 2 min to read
- Cross-references
- cites 3; cited by 9 Code sections and 30 other regulations
- Regulations
- 2 issued under this section
The amount withheld as tax under chapter 24 shall be allowed to the recipient of the income as a credit against the tax imposed by this subtitle.
The amount so withheld during any calendar year shall be allowed as a credit for the taxable year beginning in such calendar year. If more than one taxable year begins in a calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.
The Secretary may prescribe regulations providing for the crediting against the tax imposed by this subtitle of the amount determined by the taxpayer or the Secretary to be allowable under section 6413(c) as a special refund of tax imposed on wages. The amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402.
Any amount to which paragraph (1) applies shall be allowed as a credit for the taxable year beginning in the calendar year during which the wages were received. If more than one taxable year begins in the calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.
Any credit allowed by subsection (a) for any amount withheld under section 3406 shall be allowed for the taxable year of the recipient of the income in which the income is received.
(Aug. 16, 1954, ch. 736, 68A Stat. 12; Pub. L. 94–455, title XIX, § 1906(b)(13)(D), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, §§ 302(a), 308(a), Sept. 3, 1982, 96 Stat. 585, 591; Pub. L. 97–354, § 3(i)(4), Oct. 19, 1982, 96 Stat. 1691; Pub. L. 97–448, title III, § 306(b)(1), Jan. 12, 1983, 96 Stat. 2405; Pub. L. 98–67, title I, §§ 102(a), 104(d)(2), Aug. 5, 1983, 97 Stat. 369, 379; Pub. L. 98–369, div. A, title IV, § 471(c), title VII, § 714(j)(2), July 18, 1984, 98 Stat. 826, 962.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 31
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 6413(c) Special rules applicable to certain employment taxes
- § 3402 Income tax collected at source
- § 3406 Backup withholding
Cited by 9 Code sections
- § 643(d)(1) Definitions applicable to subparts A, B, C, and D
- § 874(a) Allowance of deductions and credits
- § 995(f)(2)(C) Taxation of DISC income to shareholders
- § 3406(h)(10) Backup withholding
- § 3510(b)(2)(A) Coordination of collection of domestic service employment taxes with collection of income taxes
- § 6211(b)(1) Definition of a deficiency
- § 6413(c)(1) Special rules applicable to certain employment taxes
- § 6513(b)(1) Time return deemed filed and tax considered paid
- § 6654(e)(1) Failure by individual to pay estimated income tax
Cited in 30 regulations not issued under it
- § 1.1-1 Income tax on individuals.
- § 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse.
- § 1.15-1 Changes in rate during a taxable year.
- § 1.72-17 Special rules applicable to owner-employees.
- § 1.72-18 Treatment of certain total distributions with respect to self-employed individuals.
- § 1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary).
- § 1.408-1 General rules.
- § 1.409-1 Retirement bonds.
- § 1.468A-4 Treatment of nuclear decommissioning fund.
- § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
- § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business.
- § 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- § 1.871-12 Determination of tax on treaty income.
- § 1.874-1 Allowance of deductions and credits to nonresident alien individuals.
- § 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- § 1.932-1 Coordination of United States and Virgin Islands income taxes.
- § 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- § 1.6654-1 Addition to the tax in the case of an individual.
- § 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
- § 1.6664-2 Underpayment.
- § 31.3402(m)-1 Additional withholding allowance.
- § 31.3402(n)-1 Employees incurring no income tax liability.
- § 31.3406(h)-2 Special rules.
Show 6 more
- § 301.6211-1 Deficiency defined.
- § 301.6361-1 Collection and administration of qualified taxes.
- § 301.6362-3 Qualified resident tax which is a percentage of Federal tax.
- § 301.6401-1 Amounts treated as overpayments.
- § 301.6513-1 Time return deemed filed and tax considered paid.
- § 301.9100-6T Time and manner of making certain elections under the Deficit Reduction Act of 1984.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part IV CREDITS AGAINST TAX
- Subpart C Refundable Credits
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1984—Subsec. (a)(1). Pub. L. 98–369, § 714(j)(2), substituted “as tax under chapter 24” for “under section 3402 as tax on the wages of any individual”.
1983—Pub. L. 98–67 added subsec. (c) and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
Pub. L. 97–448 amended subsec. (d) generally. See 1982 Amendment note below.
1982—Pub. L. 97–248, as amended by Pub. L. 97–354 and Pub. L. 97–448, amended section generally, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
1976—Subsec. (b)(1). Pub. L. 94–455 struck out “or his delegate” after “The Secretary” and “(or his delegate)” after “taxpayer or the Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title VII, § 715, July 18, 1984, 98 Stat. 966, provided that: “Any amendment made by this subtitle [subtitle A (§§ 711–715) of title VII of Pub. L. 98–369, see Tables for classification] shall take effect as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97–248] to which such amendment relates.”
Effective Date of 1983 Amendment
Pub. L. 98–67, title I, § 110, Aug. 5, 1983, 97 Stat. 384, provided that:
“(a) General Rule.— Except as otherwise provided in this section, the amendments made by this title [enacting sections 3406 and 6705 of this title, amending this section and sections 274, 275, 643, 661, 3402, 3403, 3502, 3507, 6011, 6013, 6015, 6042, 6044, 6049, 6051, 6365, 6401, 6413, 6652, 6653, 6654, 6676, 6678, 6682, 7205, 7215, 7431, 7654, and 7701 of this title, repealing sections 3451 to 3456 of this title, enacting provisions set out as notes under sections 1, 3451, and 6011 of this title, and repealing provisions set out as a note under section 3451 of this title] shall apply with respect to payments made after December 31, 1983.“(b) Section 102.— The amendments made by section 102 [amending this section and sections 274, 275, 643, 661, 3403, 3502, 3507, 6013, 6015, 6042, 6044, 6049, 6051, 6365, 6401, 6413, 6654, 6682, 7205, 7215, 7654, and 7701 of this title, repealing sections 3451 to 3456 of this title, enacting provisions set out as a note under section 3451 of this title, and repealing provisions set out as a note under section 3451 of this title] shall take effect as of the close of June 30, 1983.“(c) Sections 104(b) and 107.— The amendments made by sections 104(b) and 107 [amending sections 6682, 7205, and 7431 of this title] shall take effect on the date of the enactment of this Act [Aug. 5, 1983].”
Pub. L. 97–448, title III, § 311(d), Jan. 12, 1983, 96 Stat. 2412, provided that: “The amendments made by section 306 [amending this section and sections 48, 55, 263, 291, 312, 338, 401, 501, 1232, 6038A, 6226, 6228, 6679, and 7701 of this title, enacting provisions set out as notes under sections 338 and 1232 of this title, and amending provisions set out as notes under sections 56, 72, 101, 103, 168, 302, 311, 338, 415, 907, and 5701 of this title] shall take effect as if included in the provisions of the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97–248] to which such amendments relate.”
Construction of Amendment by Title VII of Division A of Pub. L. 98–369
Pub. L. 98–369, div. A, title VII, § 701, July 18, 1984, 98 Stat. 942, provided that: “For purposes of applying the amendments made by any title of this Act [see Tables for classification] other than this title, the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles.”