Title 26 — Internal Revenue CodeRelease 119-73not60

§3307 Deductions as Constructive Payments

Title 26 › Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT › § 3307

Last updated Apr 5, 2026|Official source

Summary

Money an employer deducts from an employee’s pay to send to the federal, state, or local government counts as if it was paid to the employee when it was taken.

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

Apr 5, 2026

Release point: 119-73not60