CFR 26-31.3102-4-2013 Internal revenue. Part31:Employment taxes and collection of income tax at source. Section31.3102-4:Special rules regarding Additional Medicare Tax.
(a) Collection of tax from employee. An employer is required to collect from each of its employees the tax imposed by section 3101(b)(2) (Additional Medicare Tax) with respect to wages for employment performed for the employer by the employee only to the extent the employer pays wages to the employee in excess of $200,000 in a calendar year. This rule applies regardless of the employee's filing status or other income. Thus, the employer disregards any amount of wages or Railroad Retirement Tax Act (RRTA) compensation paid to the employee's spouse. The employer also disregards any RRTA compensation paid by the employer to the employee or any wages or RRTA compensation paid to the employee by another employer.
CFR 26-31.3102-4-2013 history
2013CFR 26-31.3102-4-2013 Internal revenue. Part31:Employment taxes and collection of income tax at source. Section31.3102-4:Special rules regarding Additional Medicare Tax.