If the payroll period with respect to an employee is semimonthly And, (1) such person is a married person claiming none of personal exemption for withholding and has- And the wages are Four No No Or, (3) such person is a single person and has Four Six Seven No Or, (4) such person is a married person claiming all of personal exemption for withholding and has No Or, (5) such person is head of a family and has No dependents Two Three Four Five Six or one dependents dependents dependents dependents dependents dependent The amount of tax to be withheld shall be If the number of dependents is in excess of the largest number of dependents shown, the amount of tax to be withheld shall be that applicable in the case of the largest number of dependents shown reduced by $2.60 for each dependent over the largest number shown, except that in no event shall the amount to be withheld be less than 3 per centum of the excess of the median wage in the bracket in which the wages fall (or if the wages paid are $400 or over, of the excess of the wages) over $26, computed, in case such amount is not a multiple of $0.10, to the nearest multiple of $0 10 If the payroll period with respect to an employee is monthly And, (1) such person is a married person claiming none of personal exemption for withholding and has— And the wages are No Two Three Four One Five Or, (2) such person is a married person claiming half of personal exemption for withholding and has Four No. No Or, (3) such person is a single person and has- One Or, (4) such person is a married person claiming all of personal exemption for withholding and has No Or, (5) such person is head of a family and has No dependents Two Three Four Five Six or one dependents dependents dependents dependents dependents dependent The amount of tax to be withheld shall be If the number of dependents is in excess of the largest number of dependents shown, the amount of tax to be withheld shall be that applicable in the case of the largest number of dependents shown reduced by $5.20 for each dependent over the largest number shown, except that in no event shall the amount to be withheld be less than 3 per centum of the excess of the median wage in the bracket in which the wages paid fall (or if the wages paid are $800 or over, of the excess of the wages) over $52, computed, in case such amount is not a multiple of $0.10, to the nearest multiple of $0.10 If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period And, (1) such person is a married person claiming none of personal exemption for withholding and has No Or, (2) such person is a married person claiming half of personal exemption for withholding and has Two Four Six No Or, (3) such person is a single person and has No Or, (4) such person is a married person claiming all of personal exemption for withholding and has No Or, (5) such person is head of a family and has No dependents Two Three Four Five Six or one dependents dependents dependents dependents dependents dependent The amount of tax to be withheld shall be the following amount multiplied by the number of days in such period If the number of dependents is in excess of the largest number of dependents shown, the amount of tax to be withheld shall be that applicable in the case of the largest number of dependents shown reduced by $0.15 for each dependent over the largest number shown, except that in no event shall the amount to be withheld be less than 3 per centum of the excess of the product of the median wage in the bracket in which the wages fall and the number of days in the period (or if the wages paid are $30 or over, of the excess of the wages) over the product of $1.70 and the number of days in the period, computed, in case such amount is not a multiple of $0.05, to the nearest multiple of $0.05. Sec. 1622. (f) Refunds or credits. Sec. 1622. (f) (1) Employers.-Where there has been an overpayment of tax under this subchapter, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under this subchapter by the employer. Sec. 1622. (f) (2) Employees.-For refund or credit in cases of excessive withholding, see section 322 (a). Sec. 1622. (g) Included and excluded wages.If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than thirtyone consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages. one Sec. 1622. (h) Withholding exemption certificates. Every employee receiving wages shall furnish his employer a signed withholding exemption certificate relating to his status for the purpose of computing the withholding exemption, or if the employer exercises his election under section 1622 (c) (relating to wage bracket withholding), for the purpose of computing the amount to be deducted and withheld under such subsection. In case of a change of status, a new certificate shall be furnished not later than ten days after such change occurs. The certificate shall be in such form and contain such information as the Commissioner may, with the approval of the Secretary, by regulations prescribe. Such certificate Sec. 1622. (h) (1) If furnished after the date of commencement of employment with the employer by reason of a change of status, shall take effect with respect to the first payment of wages made on or after the first status determination date which occurs at least thirty days from the date on which such certificate is furnished to the employer, except that at the election of the employer such certificate may be made effective with respect to any previous payment of wages made on or after the date of the furnishing of such certificate. For the purposes of this paragraph the term "status determination date" means January 1 and July 1 of each year. Sec. 1622. (h) (2) If furnished otherwise than by reason of a change of status, shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is furnished to the employer. A certificate which takes effect under this subsection shall continue in effect with respect to the employer until another such certificate furnished by the employee takes effect under this subsection. If no cer tificate is in effect under this subsection with respect to an employee, such employee shall be treated, for the purposes of the withholding exemption, or in case the employer exercises his election under section 1622 (c) (relating to wage bracket withholding), for the purpose of computing the amount to be deducted and withheld under such subsection, as a married person claiming none of the personal exemption for withholding and having no dependents. Sec. 1622. (i) Overlapping pay periods, and so forth. If a payment of wages is made to an employee by an employer— Sec. 1622. (i) (1) with respect to a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer, or Sec. 1622. (i) (2) without regard to any payroll period or other period, but on or prior to the expiration of a payroll period or other period with respect to which wages are also paid to such employee by · such employer, or Sec. 1622. (i) (3) with respect to a period beginning in one and ending in another calendar year, or Sec. 1622. (i) (4) through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays, the wages payable by another employer to such employee, the manner of withholding and the amount to be deducted and withheld under this subchapter shall be determined in accordance with regulations prescribed by the Commissioner with the approval of the Secretary under which the withholding exemption allowed to the employee in any calendar year shall approximate the withholding exemption allowable with respect to an annual payroll period. Sec. 1622. (j) Withholding on basis of average wages. The Commissioner may, under regulations prescribed by him with the approval of the Secretary, authorize employers (1) to estimate the wages which will be paid to any employee in any quarter of the calendar year, (2) to determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid, and (3) to deduct and withhold upon any payment of wages to such employee during such quarter such amount as may be necessary to adjust the amount actually deducted and withheld upon the wages of such employee during such quarter to the amount required to be deducted and withheld during such quarter without regard to this subsection. See note following Sec. 1632, infra. Sec. 1623. Liability for tax. The employer shall be liable for the payment of the tax required to be deducted and withheld under this subchapter, and shall not be liable to any person for See note following Sec. 1632, infra. Sec. 1624. Return and payment by governmental If the employer is the United States, or a State, See note following Sec. 1632, infra. Sec. 1625. Receipts. Sec. 1625. (a) Requirement.-Every employer re- Sec. 1625. (b) Statements to constitute informa- Sec. 1625. (c) Extension of time.-The Commis- See note following Sec. 1632, infra. Sec. 1626. Penalties. Sec. 1626. (a) Penalties for fraudulent receipt or Sec. 1626. (b) Additional penalty.-In addition to Sec. 1626. (c) Failure of employer to file return Sec. 1626. (d) Penalties in respect of withholding See note following Sec. 1632, infra. Sec. 1627. Other laws applicable. All provisions of law, including penalties, applic- See note following Sec. 1632, infra. SUBCHAPTER E-GENERAL PROVISIONS Sec. 1630. Verification of returns, etc. Sec. 1630. (a) Power of Commissioner to require.— be verified by a written declaration that it is made Sec. 1630. (b) Penalties.-Every person who will- |