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U.S. Federal Income Tax

Subjugation by taxation

IRC 3402(f)(2)(A) Identifying Number Requirements

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Privacy Act and Paperwork Reduction Act Notice
Form W-4 instructions

The Internal Revenue Code requires this information under section 3402(f)(2)(A) and 6109 and their regulations.

What does IRC section 3402(f)(2)(A) actually require?

TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Sec. 3402. Income tax collected at source

(f) Withholding exemptions
(2) Exemption certificates
(A) On commencement of employment
On or before the date of the commencement of employment with an employer, the employee shall furnish the employer with a signed withholding exemption certificate relating to the number of withholding exemptions which he claims, which shall in no event exceed the number to which he is entitled.

If you are NOT an employee are you required to furnish an employer with a withholding exemption certificate?

TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Sec. 3402. Income tax collected at source

(a) Requirement of withholding
(1) In general
Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with tables or computational procedures prescribed by the Secretary.

        If your boss is NOT paying you wages, is your boss required to deduct and withhold a tax on wages?

        Is section 3402 part of Chapter 24?

        Does it stand to reason, that if the boldface words are statutorily defined, one must look to the statutes that define the terms to understand what this law actually says?

        The statutory definitions of the boldface words employer, employee, and wages are examined on the next page.

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