Internal Revenue Code:Sec. 31. Tax withheld on wages

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE 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
        

Statute

    Sec. 31. Tax withheld on wages
 
    (a) Wage withholding for income tax purposes
      (1) In general
        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.
      (2) Year of credit
        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.
    (b) Credit for special refunds of social security tax
      (1) In general
        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.
      (2) Year of credit
        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.
    (c) Special rule for backup withholding
      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.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 12; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(D), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
    title III, Sec. 302(a), 308(a), Sept. 3, 1982, 96 Stat. 585, 591;
    Pub. L. 97-354, Sec. 3(i)(4), Oct. 19, 1982, 96 Stat. 1691; Pub. L.
    97-448, title III, Sec. 306(b)(1), Jan. 12, 1983, 96 Stat. 2405;
    Pub. L. 98-67, title I, Sec. 102(a), 104(d)(2), Aug. 5, 1983, 97
    Stat. 369, 379; Pub. L. 98-369, div.  A, title IV, Sec. 471(c),
    title VII, Sec. 714(j)(2), July 18, 1984, 98 Stat. 826, 962.)
 

Miscellaneous

                                 AMENDMENTS
      1984 - Subsec. (a)(1). Pub. L. 98-369, Sec. 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 (Sec. 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''.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Section 715 of Pub. L. 98-369 provided that: ''Any amendment made
    by this subtitle (subtitle A (Sec. 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 AMENDMENTS
      Section 110 of title I of Pub. L. 98-67 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).''
      Section 311(d) of Pub. L. 97-448 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
      Section 701 of title VII of div.  A of Pub. L. 98-369 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.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 643, 874, 995, 3406,
    3510, 6211, 6413, 6513, 6654 of this title.