CH. 24—COLLECTION AT SOURCE ON WAGES
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CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES Sec. Sec. Sec. Sec.
3401. 3402. 3403. 3404.
Definitions. '!.fii':iuv Income tax collected at source. .^,, " ' Liability for tax. Return and payment by governmental employer.
SEC. 3401. DEFINITIONS.
(a) WAGES.—For purposes of this chapter, the term "wages" means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include remuneration paid— (1) for active service as a member of the Armed Forces of the United States performed in a month for which such member is entitled to the benefits of section 112, or (2) for agricultural labor (as defined in section 3121(g)), or (3) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, or (4) for service not in the course of the employer's trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For purposes of this paragraph, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if— (A) on each of some 24 days during such quarter such individual perfomis for such employer for some portion of the day service not in the course of the employer's trade or business, or (B) such individual was regularly employed (as determined under subparagraph (A)) by such employer in the performance of such service during the preceding calendar quarter, or (5) for services by a citizen or resident of the United States for a foreign government or an international organization, or (6) for services performed by a nonresident alien individual, other than— (A) a resident of a contiguous country who enters and leaves the United States at frequent intervals, or (B) a resident of Puerto Rico if such services are performed as an employee of the United States or any agency thereof, or (7) for such services, performed by a nonresident alien individual who is a resident of a contiguous country and who enters and leaves the United States at frequent intervals, as may be designated by regulations prescribed by the Secretary or his delegate, or (8)(A) for services for an employer (other than the United States or any agency thereof) — (i) performed by a citizen of the United States if, at the time of the payment of such remuneration, it is reasonable to believe § 3401(a)(8)(i)
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