loading…

Amount of wages

For purposes of applying tables or procedures prescribed under paragraph (1), the term “the amount of wages” means the amount by which the wages exceed the taxpayer’s withholding allowance, prorated to the payroll period.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/a.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3402/a; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

amount_of_wages_for_withholding_tables

Derived

source: 26 USC 3402(a)(2)

- name: amount_of_wages_for_withholding_tables
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3402(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              the amount by which the wages exceed the taxpayer’s withholding allowance, prorated to
              the payroll period
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        max(
            0,
            wages
            - taxpayer_withholding_allowance_prorated_to_payroll_period
        )

loading…

us/statute/26/3402/a/2 — Amount of wages · Axiom