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Withholding taxes

1 rule

Tax under chapter 24 for such year with respect to such employee shall be determined as if the amount required to be deducted and withheld were equal to 1.5 percent of the wages (as defined in section 3401) paid to such employee.

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Encodings · 1

default_withholding_liability_rate26 USC § 3509 (a)(1) · parameter

26 USC 3509(a)(1)

name: default_withholding_liability_rate
kind: parameter
dtype: Rate
source: 26 USC 3509(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3509
          excerpt: equal to 1.5 percent of the wages
versions:
  - effective_from: '1990-01-01'
    formula: '0.015'

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▸rulespec code

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statutes/26/3509.yaml

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This encoding covers the parent provision us/statute/26/3509; no dedicated encoding exists for this exact provision yet.

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Rules

default_withholding_liability_rate

Parameter

source: 26 USC 3509(a)(1)

- name: default_withholding_liability_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: equal to 1.5 percent of the wages
  versions:
    - effective_from: '1990-01-01'
      formula: '0.015'

default_employee_social_security_tax_liability_percentage

Parameter

source: 26 USC 3509(a)(2)

- name: default_employee_social_security_tax_liability_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: 20 percent of the amount imposed
  versions:
    - effective_from: '1990-01-01'
      formula: '0.20'

increased_withholding_liability_rate

Parameter

source: 26 USC 3509(b): Employer’s liability increased where employer disregards reporting requirements (1) In general In...

- name: increased_withholding_liability_rate
  kind: parameter
  dtype: Rate
  source: >-
    26 USC 3509(b): Employer’s liability increased where employer disregards reporting requirements
    (1) In general In...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: substituting “3 percent” for “1.5 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.03'

increased_employee_social_security_tax_liability_percentage

Parameter

source: 26 USC 3509(b)(1)(B)

- name: increased_employee_social_security_tax_liability_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: substituting “40 percent” for “20 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.40'

reporting_failure_increased_rates_apply

Derived

source: 26 USC 3509(b)(1), 3509(b)(2)

- name: reporting_failure_increased_rates_apply
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(b)(1), 3509(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: fails to meet the applicable requirements of section 6041(a), 6041A, or 6051
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: unless such failure is due to reasonable cause and not willful neglect
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              applicable consistent with the employer’s treatment of the employee as not being an
              employee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_failed_to_meet_applicable_reporting_requirements_consistent_with_nonemployee_treatment

        and not reporting_failure_due_to_reasonable_cause_and_not_willful_neglect

section_applies_to_misclassified_employee_withholding_failure

Derived

source: 26 USC 3509(a), 3509(c), 3509(d)(2)

- name: section_applies_to_misclassified_employee_withholding_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(a), 3509(c), 3509(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              fails to deduct and withhold any tax ... by reason of treating such employee as not
              being an employee
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: shall not apply ... if such liability is due to the employer’s intentional disregard
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              deducted and withheld any amount of the tax imposed by chapter 24 ... but ... failed
              to deduct and withhold ... subchapter A of chapter 21
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_failed_to_deduct_and_withhold_chapter_24_or_chapter_21_subchapter_a_tax

        and failure_due_to_treating_employee_as_not_employee_for_chapter_or_subchapter

        and not liability_due_to_employer_intentional_disregard_of_withholding_requirement

        and not
        employer_withheld_chapter_24_tax_but_failed_to_withhold_chapter_21_subchapter_a_tax_on_same_wages

section_applies_to_employee_social_security_tax

Derived

source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)

- name: section_applies_to_employee_social_security_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              This section shall not apply to any tax under subchapter A of chapter 21 with respect
              to an individual described in subsection (d)(3) of section 3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3509#section_applies_to_misclassified_employee_withholding_failure
            output: section_applies_to_misclassified_employee_withholding_failure
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        section_applies_to_misclassified_employee_withholding_failure
        and not individual_described_in_section_3121_d_3

employee_tax_liability_unaffected_by_section_assessment_or_collection

Derived

source: 26 USC 3509(d)(1)(A)

- name: employee_tax_liability_unaffected_by_section_assessment_or_collection
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: the employee’s liability for tax shall not be affected
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

employer_not_entitled_to_recover_section_tax_from_employee

Derived

source: 26 USC 3509(d)(1)(B)

- name: employer_not_entitled_to_recover_section_tax_from_employee
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: the employer shall not be entitled to recover from the employee
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

section_3402_d_and_section_6521_do_not_apply_to_section_determined_tax

Derived

source: 26 USC 3509(d)(1)(C)

- name: section_3402_d_and_section_6521_do_not_apply_to_section_determined_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: section 3402(d) and section 6521 shall not apply
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3401inferredUS Federal › Statutes › Title 26 › § 3401

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us/statute/26/3509/a/1 — Withholding taxes · Axiom

Withholding taxes

1 rule

Official source

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in view

Whole section

Encodings · 1

default_withholding_liability_rate26 USC § 3509 (a)(1) · parameter

26 USC 3509(a)(1)

name: default_withholding_liability_rate
kind: parameter
dtype: Rate
source: 26 USC 3509(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3509
          excerpt: equal to 1.5 percent of the wages
versions:
  - effective_from: '1990-01-01'
    formula: '0.015'

open in graph ↗

▸rulespec code

Shown source

statutes/26/3509.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3509; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

default_withholding_liability_rate

Parameter

source: 26 USC 3509(a)(1)

- name: default_withholding_liability_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: equal to 1.5 percent of the wages
  versions:
    - effective_from: '1990-01-01'
      formula: '0.015'

default_employee_social_security_tax_liability_percentage

Parameter

source: 26 USC 3509(a)(2)

- name: default_employee_social_security_tax_liability_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: 20 percent of the amount imposed
  versions:
    - effective_from: '1990-01-01'
      formula: '0.20'

increased_withholding_liability_rate

Parameter

source: 26 USC 3509(b): Employer’s liability increased where employer disregards reporting requirements (1) In general In...

- name: increased_withholding_liability_rate
  kind: parameter
  dtype: Rate
  source: >-
    26 USC 3509(b): Employer’s liability increased where employer disregards reporting requirements
    (1) In general In...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: substituting “3 percent” for “1.5 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.03'

increased_employee_social_security_tax_liability_percentage

Parameter

source: 26 USC 3509(b)(1)(B)

- name: increased_employee_social_security_tax_liability_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: substituting “40 percent” for “20 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.40'

reporting_failure_increased_rates_apply

Derived

source: 26 USC 3509(b)(1), 3509(b)(2)

- name: reporting_failure_increased_rates_apply
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(b)(1), 3509(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: fails to meet the applicable requirements of section 6041(a), 6041A, or 6051
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: unless such failure is due to reasonable cause and not willful neglect
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              applicable consistent with the employer’s treatment of the employee as not being an
              employee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_failed_to_meet_applicable_reporting_requirements_consistent_with_nonemployee_treatment

        and not reporting_failure_due_to_reasonable_cause_and_not_willful_neglect

section_applies_to_misclassified_employee_withholding_failure

Derived

source: 26 USC 3509(a), 3509(c), 3509(d)(2)

- name: section_applies_to_misclassified_employee_withholding_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(a), 3509(c), 3509(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              fails to deduct and withhold any tax ... by reason of treating such employee as not
              being an employee
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: shall not apply ... if such liability is due to the employer’s intentional disregard
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              deducted and withheld any amount of the tax imposed by chapter 24 ... but ... failed
              to deduct and withhold ... subchapter A of chapter 21
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_failed_to_deduct_and_withhold_chapter_24_or_chapter_21_subchapter_a_tax

        and failure_due_to_treating_employee_as_not_employee_for_chapter_or_subchapter

        and not liability_due_to_employer_intentional_disregard_of_withholding_requirement

        and not
        employer_withheld_chapter_24_tax_but_failed_to_withhold_chapter_21_subchapter_a_tax_on_same_wages

section_applies_to_employee_social_security_tax

Derived

source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)

- name: section_applies_to_employee_social_security_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              This section shall not apply to any tax under subchapter A of chapter 21 with respect
              to an individual described in subsection (d)(3) of section 3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3509#section_applies_to_misclassified_employee_withholding_failure
            output: section_applies_to_misclassified_employee_withholding_failure
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        section_applies_to_misclassified_employee_withholding_failure
        and not individual_described_in_section_3121_d_3

employee_tax_liability_unaffected_by_section_assessment_or_collection

Derived

source: 26 USC 3509(d)(1)(A)

- name: employee_tax_liability_unaffected_by_section_assessment_or_collection
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: the employee’s liability for tax shall not be affected
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

employer_not_entitled_to_recover_section_tax_from_employee

Derived

source: 26 USC 3509(d)(1)(B)

- name: employer_not_entitled_to_recover_section_tax_from_employee
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: the employer shall not be entitled to recover from the employee
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

section_3402_d_and_section_6521_do_not_apply_to_section_determined_tax

Derived

source: 26 USC 3509(d)(1)(C)

- name: section_3402_d_and_section_6521_do_not_apply_to_section_determined_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: section 3402(d) and section 6521 shall not apply
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3401inferredUS Federal › Statutes › Title 26 › § 3401