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Periodic payments

5 rules0 of 4 subsections

(1) Withholding as if payment were wages

(1)Withholding as if payment were wages#

The payor of any periodic payment (as defined in subsection (e)(2)) shall withhold from such payment the amount which would be required to be withheld from such payment if such payment were a payment of wages by an employer to an employee for the appropriate payroll period.

(2)Election of no withholding#

An individual may elect to have paragraph (1) not apply with respect to periodic payments made to such individual. Such an election shall remain in effect until revoked by such individual.

(3)When election takes effect#

Any election under this subsection (and any revocation of such an election) shall take effect as provided by subsection (f)(3) of section 3402 for withholding allowance certificates.

(4)Amount withheld where no withholding allowance certificate in effect#

In the case of any payment with respect to which a withholding allowance certificate is not in effect, the amount withheld under paragraph (1) shall be determined under rules prescribed by the Secretary.

in view

Whole section

Encodings · 5

periodic_payment_amount_treated_as_wages_for_withholding26 USC § 3405 (a) · derived

26 USC 3405(a)(1)

name: periodic_payment_amount_treated_as_wages_for_withholding
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3405(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3405/e#periodic_payment
          output: periodic_payment
          hash: >-
            sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: if such payment were a payment of wages
versions:
  - effective_from: '1990-01-01'
    formula: 'if periodic_payment: max(0, periodic_payment_amount) else: 0'

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periodic_payment_no_withholding_election_in_effect26 USC § 3405 (a) · derived

26 USC 3405(a)(2)

name: periodic_payment_no_withholding_election_in_effect
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(a)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: An individual may elect to have paragraph (1) not apply
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: Such an election shall remain in effect until revoked
versions:
  - effective_from: '1990-01-01'
    formula: |-
      individual_elects_no_withholding_for_periodic_payments
      and not individual_revokes_no_withholding_election_for_periodic_payments

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periodic_payment_withholding_under_paragraph_one_applies26 USC § 3405 (a) · derived

26 USC 3405(a)(1), 3405(a)(2)

name: periodic_payment_withholding_under_paragraph_one_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(a)(1), 3405(a)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3405/e#periodic_payment
          output: periodic_payment
          hash: >-
            sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3405/a#periodic_payment_no_withholding_election_in_effect
          output: periodic_payment_no_withholding_election_in_effect
          hash: sha256:local
      - path: versions[0].formula
        kind: default
        source:
          corpus_citation_path: us/statute/26/3405
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3405
versions:
  - effective_from: '1990-01-01'
    formula: |-
      periodic_payment
      and not periodic_payment_no_withholding_election_in_effect

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periodic_payment_election_or_revocation_effective_for_payment26 USC § 3405 (a) · derived

26 USC 3405(a)(3)

name: periodic_payment_election_or_revocation_effective_for_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(a)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: shall take effect as provided by subsection (f)(3) of section 3402
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3402/f#first_certificate_effective_for_payment
          output: first_certificate_effective_for_payment
          hash: >-
            sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3402/f#replacement_certificate_default_effective_for_payment
          output: replacement_certificate_default_effective_for_payment
          hash: >-
            sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3402/f#replacement_certificate_employer_election_earlier_effective_for_payment
          output: >-
            replacement_certificate_employer_election_earlier_effective_for_payment
          hash: >-
            sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
versions:
  - effective_from: '1990-01-01'
    formula: |-
      first_certificate_effective_for_payment
      or replacement_certificate_default_effective_for_payment
      or replacement_certificate_employer_election_earlier_effective_for_payment

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no_certificate_periodic_payment_secretary_rules_apply26 USC § 3405 (a) · derived

26 USC 3405(a)(4)

name: no_certificate_periodic_payment_secretary_rules_apply
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(a)(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: >-
            with respect to which a withholding allowance certificate is not in
            effect
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: shall be determined under rules prescribed by the Secretary
versions:
  - effective_from: '1990-01-01'
    formula: periodic_payment_withholding_allowance_certificate_not_in_effect

open in graph ↗

▸rulespec code

Shown source

statutes/26/3405/a.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

periodic_payment_amount_treated_as_wages_for_withholding

Derived

source: 26 USC 3405(a)(1)

- name: periodic_payment_amount_treated_as_wages_for_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3405(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: if such payment were a payment of wages
  versions:
    - effective_from: '1990-01-01'
      formula: 'if periodic_payment: max(0, periodic_payment_amount) else: 0'

periodic_payment_no_withholding_election_in_effect

Derived

source: 26 USC 3405(a)(2)

- name: periodic_payment_no_withholding_election_in_effect
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: An individual may elect to have paragraph (1) not apply
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: Such an election shall remain in effect until revoked
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_elects_no_withholding_for_periodic_payments
        and not individual_revokes_no_withholding_election_for_periodic_payments

periodic_payment_withholding_under_paragraph_one_applies

Derived

source: 26 USC 3405(a)(1), 3405(a)(2)

- name: periodic_payment_withholding_under_paragraph_one_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(1), 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/a#periodic_payment_no_withholding_election_in_effect
            output: periodic_payment_no_withholding_election_in_effect
            hash: sha256:local
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        periodic_payment
        and not periodic_payment_no_withholding_election_in_effect

periodic_payment_election_or_revocation_effective_for_payment

Derived

source: 26 USC 3405(a)(3)

- name: periodic_payment_election_or_revocation_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall take effect as provided by subsection (f)(3) of section 3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#first_certificate_effective_for_payment
            output: first_certificate_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#replacement_certificate_default_effective_for_payment
            output: replacement_certificate_default_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3402/f#replacement_certificate_employer_election_earlier_effective_for_payment
            output: replacement_certificate_employer_election_earlier_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        first_certificate_effective_for_payment
        or replacement_certificate_default_effective_for_payment
        or replacement_certificate_employer_election_earlier_effective_for_payment

no_certificate_periodic_payment_secretary_rules_apply

Derived

source: 26 USC 3405(a)(4)

- name: no_certificate_periodic_payment_secretary_rules_apply
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: with respect to which a withholding allowance certificate is not in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall be determined under rules prescribed by the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: periodic_payment_withholding_allowance_certificate_not_in_effect

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3402inferredUS Federal › Statutes › Title 26 › § 3402

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us/statute/26/3405/a — Periodic payments · Axiom

Periodic payments

5 rules0 of 4 subsections

Official source

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(1) Withholding as if payment were wages

(1)Withholding as if payment were wages#

(2)Election of no withholding#

An individual may elect to have paragraph (1) not apply with respect to periodic payments made to such individual. Such an election shall remain in effect until revoked by such individual.

(3)When election takes effect#

Any election under this subsection (and any revocation of such an election) shall take effect as provided by subsection (f)(3) of section 3402 for withholding allowance certificates.

(4)Amount withheld where no withholding allowance certificate in effect#

in view

Whole section

Encodings · 5

periodic_payment_amount_treated_as_wages_for_withholding26 USC § 3405 (a) · derived

26 USC 3405(a)(1)

name: periodic_payment_amount_treated_as_wages_for_withholding
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3405(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3405/e#periodic_payment
          output: periodic_payment
          hash: >-
            sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: if such payment were a payment of wages
versions:
  - effective_from: '1990-01-01'
    formula: 'if periodic_payment: max(0, periodic_payment_amount) else: 0'

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periodic_payment_no_withholding_election_in_effect26 USC § 3405 (a) · derived

26 USC 3405(a)(2)

name: periodic_payment_no_withholding_election_in_effect
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(a)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: An individual may elect to have paragraph (1) not apply
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: Such an election shall remain in effect until revoked
versions:
  - effective_from: '1990-01-01'
    formula: |-
      individual_elects_no_withholding_for_periodic_payments
      and not individual_revokes_no_withholding_election_for_periodic_payments

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periodic_payment_withholding_under_paragraph_one_applies26 USC § 3405 (a) · derived

26 USC 3405(a)(1), 3405(a)(2)

name: periodic_payment_withholding_under_paragraph_one_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(a)(1), 3405(a)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3405/e#periodic_payment
          output: periodic_payment
          hash: >-
            sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3405/a#periodic_payment_no_withholding_election_in_effect
          output: periodic_payment_no_withholding_election_in_effect
          hash: sha256:local
      - path: versions[0].formula
        kind: default
        source:
          corpus_citation_path: us/statute/26/3405
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3405
versions:
  - effective_from: '1990-01-01'
    formula: |-
      periodic_payment
      and not periodic_payment_no_withholding_election_in_effect

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periodic_payment_election_or_revocation_effective_for_payment26 USC § 3405 (a) · derived

26 USC 3405(a)(3)

name: periodic_payment_election_or_revocation_effective_for_payment
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(a)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: shall take effect as provided by subsection (f)(3) of section 3402
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3402/f#first_certificate_effective_for_payment
          output: first_certificate_effective_for_payment
          hash: >-
            sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3402/f#replacement_certificate_default_effective_for_payment
          output: replacement_certificate_default_effective_for_payment
          hash: >-
            sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3402/f#replacement_certificate_employer_election_earlier_effective_for_payment
          output: >-
            replacement_certificate_employer_election_earlier_effective_for_payment
          hash: >-
            sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
versions:
  - effective_from: '1990-01-01'
    formula: |-
      first_certificate_effective_for_payment
      or replacement_certificate_default_effective_for_payment
      or replacement_certificate_employer_election_earlier_effective_for_payment

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no_certificate_periodic_payment_secretary_rules_apply26 USC § 3405 (a) · derived

26 USC 3405(a)(4)

name: no_certificate_periodic_payment_secretary_rules_apply
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(a)(4)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: >-
            with respect to which a withholding allowance certificate is not in
            effect
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
          excerpt: shall be determined under rules prescribed by the Secretary
versions:
  - effective_from: '1990-01-01'
    formula: periodic_payment_withholding_allowance_certificate_not_in_effect

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▸rulespec code

Shown source

statutes/26/3405/a.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

periodic_payment_amount_treated_as_wages_for_withholding

Derived

source: 26 USC 3405(a)(1)

- name: periodic_payment_amount_treated_as_wages_for_withholding
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3405(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: if such payment were a payment of wages
  versions:
    - effective_from: '1990-01-01'
      formula: 'if periodic_payment: max(0, periodic_payment_amount) else: 0'

periodic_payment_no_withholding_election_in_effect

Derived

source: 26 USC 3405(a)(2)

- name: periodic_payment_no_withholding_election_in_effect
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: An individual may elect to have paragraph (1) not apply
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: Such an election shall remain in effect until revoked
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_elects_no_withholding_for_periodic_payments
        and not individual_revokes_no_withholding_election_for_periodic_payments

periodic_payment_withholding_under_paragraph_one_applies

Derived

source: 26 USC 3405(a)(1), 3405(a)(2)

- name: periodic_payment_withholding_under_paragraph_one_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(1), 3405(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/e#periodic_payment
            output: periodic_payment
            hash: sha256:0f680c84365a9db2da5228475970d56d8fe879ecbc9f8d146a50f10e302d1ca2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/a#periodic_payment_no_withholding_election_in_effect
            output: periodic_payment_no_withholding_election_in_effect
            hash: sha256:local
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        periodic_payment
        and not periodic_payment_no_withholding_election_in_effect

periodic_payment_election_or_revocation_effective_for_payment

Derived

source: 26 USC 3405(a)(3)

- name: periodic_payment_election_or_revocation_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall take effect as provided by subsection (f)(3) of section 3402
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#first_certificate_effective_for_payment
            output: first_certificate_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3402/f#replacement_certificate_default_effective_for_payment
            output: replacement_certificate_default_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/3402/f#replacement_certificate_employer_election_earlier_effective_for_payment
            output: replacement_certificate_employer_election_earlier_effective_for_payment
            hash: sha256:54413492205efa896b755bf3a814ad0fc88bad7b3dc76e0d22bf537e1f6bb4cd
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        first_certificate_effective_for_payment
        or replacement_certificate_default_effective_for_payment
        or replacement_certificate_employer_election_earlier_effective_for_payment

no_certificate_periodic_payment_secretary_rules_apply

Derived

source: 26 USC 3405(a)(4)

- name: no_certificate_periodic_payment_secretary_rules_apply
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: with respect to which a withholding allowance certificate is not in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: shall be determined under rules prescribed by the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: periodic_payment_withholding_allowance_certificate_not_in_effect

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3402inferredUS Federal › Statutes › Title 26 › § 3402