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Disclosure of status by employee

An employee shall be entitled to furnish the employer with a withholding allowance certificate indicating he is married only if, on the day of such furnishing, he is married (determined with the application of the rules in paragraph (3)). An employee whose marital status changes from married to single shall, at such time as the Secretary may by regulations prescribe, furnish the employer with a new withholding allowance certificate.

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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/2 — Disclosure of status by employee · Axiom

Disclosure of status by employee

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