United States IRC sections
Statute section
IRC section 3401
Definitions (wages)
Country
United States
Section
3401
Updated
2026-05-20
Operative text
Section 3401(a) defines wages for federal income-tax withholding purposes. The definition is broad and includes most cash and non-cash payments by employers, with specific exclusions for de minimis fringe benefits and certain pre-tax retirement plan contributions.
Cross-references
26 U.S.C. 340226 U.S.C. 3121
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- StatuteIRC §3121
Primary sources
- 26 U.S.C. section 3401Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.