Title 26, Internal Revenue CodeRelease 119-102
§3307 Deductions as Constructive Payments
Title 26 › Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT › § 3307
Summary
If an employer must or is allowed to take money out of an employee’s pay and send it to the United States, a State, or a local government, that money is treated as if the employee actually got it at the moment it was taken. This rule applies for the purposes of the tax rules in this chapter.
Full Legal Text
Title 26, §3307
Internal Revenue Code, Source: USLM XML via OLRC
Whenever under this chapter or any act of Congress, or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for purposes of this chapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3307
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102