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Determination of status by employer

For purposes of applying the tables in subsections (a) and (c) to a payment of wages, the employer shall treat the employee as a single person unless there is in effect with respect to such payment of wages a withholding allowance certificate furnished to the employer by the employee after the date of the enactment of this subsection indicating that the employee is married.

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statutes/26/3402/l.yaml

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Rules

employee_considered_not_married_for_married_certificate_disclosure

Derived

source: 26 USC 3402(l)(3)(A)

- name: employee_considered_not_married_for_married_certificate_disclosure
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(l)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              as not married, if ... legally separated from his spouse under a decree of divorce or
              separate maintenance
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              either he or his spouse is, or on any preceding day within the calendar year was, a
              nonresident alien
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        legally_separated_from_spouse_under_decree_of_divorce_or_separate_maintenance
        or employee_or_spouse_is_nonresident_alien_on_day_or_preceding_day_within_calendar_year

employee_considered_married_after_current_year_spouse_death

Derived

source: 26 USC 3402(l)(3)(B)(i)

- name: employee_considered_married_after_current_year_spouse_death
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(l)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              as married, if ... his spouse ... died within the portion of his taxable year which
              precedes such day
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: other than a spouse referred to in subparagraph (A)
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        spouse_died_within_taxable_year_before_day
        and not legally_separated_from_spouse_under_decree_of_divorce_or_separate_maintenance
        and not employee_or_spouse_is_nonresident_alien_on_day_or_preceding_day_within_calendar_year

married_to_single_new_certificate_requirement_satisfied

Derived

source: 26 USC 3402(l)(2)

- name: married_to_single_new_certificate_requirement_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(l)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: An employee whose marital status changes from married to single
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall, at such time as the Secretary may by regulations prescribe, furnish the
              employer with a new withholding allowance certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not (
            employee_marital_status_changed_from_married_to_single
            and time_prescribed_by_secretary_regulations_for_married_to_single_new_certificate_has_arrived
        )
        or new_withholding_allowance_certificate_furnished_to_employer

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us/statute/26/3402/l/1 — Determination of status by employer · Axiom

Determination of status by employer

Official source

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Whole section

▸rulespec code

Shown source

statutes/26/3402/l.yaml

Displaying the canonical repository encoding.

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

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Rules

employee_considered_not_married_for_married_certificate_disclosure

Derived

source: 26 USC 3402(l)(3)(A)

- name: employee_considered_not_married_for_married_certificate_disclosure
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(l)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              as not married, if ... legally separated from his spouse under a decree of divorce or
              separate maintenance
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              either he or his spouse is, or on any preceding day within the calendar year was, a
              nonresident alien
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        legally_separated_from_spouse_under_decree_of_divorce_or_separate_maintenance
        or employee_or_spouse_is_nonresident_alien_on_day_or_preceding_day_within_calendar_year

employee_considered_married_after_current_year_spouse_death

Derived

source: 26 USC 3402(l)(3)(B)(i)

- name: employee_considered_married_after_current_year_spouse_death
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(l)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              as married, if ... his spouse ... died within the portion of his taxable year which
              precedes such day
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: other than a spouse referred to in subparagraph (A)
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        spouse_died_within_taxable_year_before_day
        and not legally_separated_from_spouse_under_decree_of_divorce_or_separate_maintenance
        and not employee_or_spouse_is_nonresident_alien_on_day_or_preceding_day_within_calendar_year

married_to_single_new_certificate_requirement_satisfied

Derived

source: 26 USC 3402(l)(2)

- name: married_to_single_new_certificate_requirement_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(l)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: An employee whose marital status changes from married to single
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall, at such time as the Secretary may by regulations prescribe, furnish the
              employer with a new withholding allowance certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not (
            employee_marital_status_changed_from_married_to_single
            and time_prescribed_by_secretary_regulations_for_married_to_single_new_certificate_has_arrived
        )
        or new_withholding_allowance_certificate_furnished_to_employer