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Liability for withholding

3 rules0 of 2 subsections

(1) In general

(1)In general#

Except as provided in paragraph (2), the payor of a designated distribution (as defined in subsection (e)(1)) shall withhold, and be liable for, payment of the tax required to be withheld under this section.

(2)Plan administrator liable in certain cases#

(A) In general In the case of any plan to which this paragraph applies, paragraph (1) shall not apply and the plan administrator shall withhold, and be liable for, payment of the tax unless the plan administrator— (i) directs the payor to withhold such tax, and (ii) provides the payor with such information as the Secretary may require by regulations.

(B) Plans to which paragraph applies This paragraph applies to any plan described in, or which at any time has been determined to be described in— (i) section 401(a), (ii) section 403(a), (iii) section 301(d) of the Tax Reduction Act of 1975, or (iv) section 457(b) and which is maintained by an eligible employer described in section 457(e)(1)(A).

in view

Whole section

Encodings · 3

paragraph_two_plan_applies26 USC § 3405 (d) · derived

26 USC 3405(d)(2)(B)

name: paragraph_two_plan_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(d)(2)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3405
versions:
  - effective_from: '1990-01-01'
    formula: >-
      plan_is_described_in_or_determined_described_in_section_401_a

      or plan_is_described_in_or_determined_described_in_section_403_a

      or
      plan_is_described_in_or_determined_described_in_section_301_d_tax_reduction_act_1975

      or (
        plan_is_described_in_or_determined_described_in_section_457_b
        and plan_is_maintained_by_eligible_employer_described_in_section_457_e_1_A
      )

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plan_administrator_withholding_liability26 USC § 3405 (d) · derived

26 USC 3405(d)(2)(A)

name: plan_administrator_withholding_liability
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(d)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3405
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3405/d#paragraph_two_plan_applies
          output: paragraph_two_plan_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      payment_is_designated_distribution_as_defined_in_subsection_e_1
      and paragraph_two_plan_applies
      and not (
        plan_administrator_directs_payor_to_withhold_tax
        and plan_administrator_provides_payor_information_required_by_secretary_regulations
      )

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payor_withholding_liability26 USC § 3405 (d) · derived

26 USC 3405(d)(1), 3405(d)(2)(A)

name: payor_withholding_liability
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(d)(1), 3405(d)(2)(A)
metadata:
  proof:
    atoms:
      - 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
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3405/d#paragraph_two_plan_applies
          output: paragraph_two_plan_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      payment_is_designated_distribution_as_defined_in_subsection_e_1
      and (
        not paragraph_two_plan_applies
        or (
          paragraph_two_plan_applies
          and plan_administrator_directs_payor_to_withhold_tax
          and plan_administrator_provides_payor_information_required_by_secretary_regulations
        )
      )

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▸rulespec code

Shown source

statutes/26/3405/d.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

paragraph_two_plan_applies

Derived

source: 26 USC 3405(d)(2)(B)

- name: paragraph_two_plan_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        plan_is_described_in_or_determined_described_in_section_401_a
        or plan_is_described_in_or_determined_described_in_section_403_a
        or plan_is_described_in_or_determined_described_in_section_301_d_tax_reduction_act_1975
        or (
          plan_is_described_in_or_determined_described_in_section_457_b
          and plan_is_maintained_by_eligible_employer_described_in_section_457_e_1_A
        )

plan_administrator_withholding_liability

Derived

source: 26 USC 3405(d)(2)(A)

- name: plan_administrator_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and paragraph_two_plan_applies
        and not (
          plan_administrator_directs_payor_to_withhold_tax
          and plan_administrator_provides_payor_information_required_by_secretary_regulations
        )

payor_withholding_liability

Derived

source: 26 USC 3405(d)(1), 3405(d)(2)(A)

- name: payor_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(1), 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - 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
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and (
          not paragraph_two_plan_applies
          or (
            paragraph_two_plan_applies
            and plan_administrator_directs_payor_to_withhold_tax
            and plan_administrator_provides_payor_information_required_by_secretary_regulations
          )
        )

▸citations (4)

References

This rule cites 4 other rules.

26 USC § 401 (a)inferredUS Federal › Statutes › Title 26 › § 401 › (a)
26 USC § 403 (a)inferredUS Federal › Statutes › Title 26 › § 403 › (a)
26 USC § 457 (b)inferredUS Federal › Statutes › Title 26 › § 457 › (b)
26 USC § 457 (e)(1)(A)inferredUS Federal › Statutes › Title 26 › § 457 › (e)(1)(A)

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us/statute/26/3405/d — Liability for withholding · Axiom

Liability for withholding

3 rules0 of 2 subsections

Official source

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(1) In general

(1)In general#

(2)Plan administrator liable in certain cases#

in view

Whole section

Encodings · 3

paragraph_two_plan_applies26 USC § 3405 (d) · derived

26 USC 3405(d)(2)(B)

name: paragraph_two_plan_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(d)(2)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3405
versions:
  - effective_from: '1990-01-01'
    formula: >-
      plan_is_described_in_or_determined_described_in_section_401_a

      or plan_is_described_in_or_determined_described_in_section_403_a

      or
      plan_is_described_in_or_determined_described_in_section_301_d_tax_reduction_act_1975

      or (
        plan_is_described_in_or_determined_described_in_section_457_b
        and plan_is_maintained_by_eligible_employer_described_in_section_457_e_1_A
      )

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plan_administrator_withholding_liability26 USC § 3405 (d) · derived

26 USC 3405(d)(2)(A)

name: plan_administrator_withholding_liability
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(d)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3405
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3405
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3405/d#paragraph_two_plan_applies
          output: paragraph_two_plan_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      payment_is_designated_distribution_as_defined_in_subsection_e_1
      and paragraph_two_plan_applies
      and not (
        plan_administrator_directs_payor_to_withhold_tax
        and plan_administrator_provides_payor_information_required_by_secretary_regulations
      )

open in graph ↗

payor_withholding_liability26 USC § 3405 (d) · derived

26 USC 3405(d)(1), 3405(d)(2)(A)

name: payor_withholding_liability
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3405(d)(1), 3405(d)(2)(A)
metadata:
  proof:
    atoms:
      - 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
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3405/d#paragraph_two_plan_applies
          output: paragraph_two_plan_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      payment_is_designated_distribution_as_defined_in_subsection_e_1
      and (
        not paragraph_two_plan_applies
        or (
          paragraph_two_plan_applies
          and plan_administrator_directs_payor_to_withhold_tax
          and plan_administrator_provides_payor_information_required_by_secretary_regulations
        )
      )

open in graph ↗

▸rulespec code

Shown source

statutes/26/3405/d.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

paragraph_two_plan_applies

Derived

source: 26 USC 3405(d)(2)(B)

- name: paragraph_two_plan_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3405
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        plan_is_described_in_or_determined_described_in_section_401_a
        or plan_is_described_in_or_determined_described_in_section_403_a
        or plan_is_described_in_or_determined_described_in_section_301_d_tax_reduction_act_1975
        or (
          plan_is_described_in_or_determined_described_in_section_457_b
          and plan_is_maintained_by_eligible_employer_described_in_section_457_e_1_A
        )

plan_administrator_withholding_liability

Derived

source: 26 USC 3405(d)(2)(A)

- name: plan_administrator_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3405
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and paragraph_two_plan_applies
        and not (
          plan_administrator_directs_payor_to_withhold_tax
          and plan_administrator_provides_payor_information_required_by_secretary_regulations
        )

payor_withholding_liability

Derived

source: 26 USC 3405(d)(1), 3405(d)(2)(A)

- name: payor_withholding_liability
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3405(d)(1), 3405(d)(2)(A)
  metadata:
    proof:
      atoms:
        - 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
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3405/d#paragraph_two_plan_applies
            output: paragraph_two_plan_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        payment_is_designated_distribution_as_defined_in_subsection_e_1
        and (
          not paragraph_two_plan_applies
          or (
            paragraph_two_plan_applies
            and plan_administrator_directs_payor_to_withhold_tax
            and plan_administrator_provides_payor_information_required_by_secretary_regulations
          )
        )

▸citations (4)

References

This rule cites 4 other rules.

26 USC § 401 (a)inferredUS Federal › Statutes › Title 26 › § 401 › (a)
26 USC § 403 (a)inferredUS Federal › Statutes › Title 26 › § 403 › (a)
26 USC § 457 (b)inferredUS Federal › Statutes › Title 26 › § 457 › (b)
26 USC § 457 (e)(1)(A)inferredUS Federal › Statutes › Title 26 › § 457 › (e)(1)(A)