Title 26, Internal Revenue CodeRelease 119-102
§3404 Return and Payment by Governmental Employer
Title 26 › Subtitle C — Employment Taxes › CHAPTER 24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES › § 3404
Summary
When the employer is the United States, a State, a local government (political subdivision), the District of Columbia, or an agency or instrumentality of any of these, an officer or employee who controls paying the wages—or someone officially named for the job—may file the tax report and send in the amounts taken out of employees' pay.
Full Legal Text
Title 26, §3404
Internal Revenue Code, Source: USLM XML via OLRC
If the employer is the United States, or a State, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages may be made by any officer or employee of the United States, or of such State, or political subdivision, or of the District of Columbia, or of such agency or instrumentality, as the case may be, having control of the payment of such wages, or appropriately designated for that purpose.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “Territory” after “or a State” and “of such State”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3404
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102