us/statute/26/3402/n/1

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Official source

incurred no liability for income tax imposed under subtitle A for his preceding taxable year, and

in view

Whole section

▸rulespec code

Shown source

statutes/26/3402/n.yaml

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Rules

employer_withholding_not_required_for_no_liability_certificate_payment

Derived

source: 26 USC 3402(n)

- name: employer_withholding_not_required_for_no_liability_certificate_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(n)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              Notwithstanding any other provision of this section, an employer shall not be required
              to deduct and withhold any tax under this chapter
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: upon a payment of wages to an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              if there is in effect with respect to such payment a withholding allowance certificate
              ... furnished to the employer by the employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              incurred no liability for income tax imposed under subtitle A for his preceding
              taxable year
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              anticipates that he will incur no liability for income tax imposed under subtitle A
              for his current taxable year
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        payment_is_wages_to_employee

        and
        withholding_allowance_certificate_furnished_by_employee_is_in_effect_for_payment_with_respect_to_such_payment

        and
        certificate_certifies_employee_incurred_no_subtitle_a_income_tax_liability_for_preceding_taxable_year

        and
        certificate_certifies_employee_anticipates_no_subtitle_a_income_tax_liability_for_current_taxable_year