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Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart E - COLLECTION OF INCOME TAX AT SOURCE
Section 31.3401(a)(19)-1 - Reimbursements under a self-insured medical reimbursement plan

26 C.F.R. § 31.3401(a)(19)-1

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Current through October 31, 2024
Section 31.3401(a)(19)-1 - Reimbursements under a self-insured medical reimbursement plan

Amounts reimbursed to or on behalf of an employee after December 31, 1979, as a medical care reimbursement under a self-insured medical reimbursement plan (within the meaning of section 105(h)(6)) do not constitute wages and hence are not subject to withholding even though such reimbursement is includible in the gross income of an employee. For rules with respect to self-insured medical reimbursement plans, see section 105(h) and § 1.105-11 of this Chapter (Income Tax Regulations).

26 C.F.R. §31.3401(a)(19)-1

T.D. 7754, 46 FR 3509, Jan. 15, 1981. Redesignated by T.D. 7898, 48 FR 31019, July 6, 1983

Secs. 105(h) and 7805 Internal Revenue Code of 1954; 94 Stat. 2855, 68A Stat. 917 (26 U.S.C. 105(h) and 7805 )