Title 26, Internal Revenue CodeRelease 119-102
§3403 Liability for Tax
Title 26 › Subtitle C — Employment Taxes › CHAPTER 24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES › § 3403
Summary
Employers must pay the taxes they withhold from pay, and they cannot be held responsible to anyone else for making that payment.
Full Legal Text
Title 26, §3403
Internal Revenue Code, Source: USLM XML via OLRC
The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1983—Pub. L. 98–67 repealed
Amendments
made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after
June 30, 1983, this section is amended by striking out “this chapter” and inserting in lieu thereof “this subchapter”. section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of
June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the
Amendments
made by such subtitle A) had not been enacted.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3403
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102