[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3402(l)-1]

[Page 239-240]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
              Subpart E_Collection of Income Tax at Source
 
Sec. 31.3402(l)-1  Determination and disclosure of marital status.

    (a) Determination of status by employer. An employer in computing 
the tax to be deducted and withheld from an employee's wages paid after 
April 30, 1966, shall apply the applicable percentage method or wage 
bracket method withholding table (see section 3402 (a), (b), and (c) and 
the regulations thereunder) for the pertinent payroll period which 
relates to employees who are single persons, unless there is in effect 
with respect to such payment of wages a withholding exemption 
certificate furnished to the employer by the employee after March 15, 
1966, indicating that the employee is married in which case the employer 
shall apply the applicable table relating to employees who are married 
persons.
    (b) Disclosure of status by employee. (1) An employee shall be 
entitled to furnish the employer with a withholding exemption 
certificate indicating he is married only if, on the day of such 
furnishing, he is married (determined by application of the rules in 
paragraph (c) of this section). Thus, an employee who is contemplating 
marriage may not, prior to the actual marriage, furnish the employer 
with a withholding exemption certificate indicating that he is a married 
person.
    (2) (i) If, on any day during the calendar year, the marital status 
(as determined by application of the rules in paragraph (c) of this 
section) of an employee who has in effect a withholding exemption 
certificate indicating that he is a married person, changes from married 
to single, the employee must within 10 days after the change occurs 
furnish the employer with a new withholding exemption certificate 
indicating that the employee is a single person.
    (ii) If an employee who has in effect a withholding exemption 
certificate indicating that he is a married person, is considered 
married solely because of the application of subparagraph (2)(ii) of 
paragraph (c) of this section, and his spouse died during the taxable 
year which precedes by 2 years the current taxable year, the employee 
must, on or before December 1 of the current taxable year, furnish the 
employer with a new withholding exemption certificate indicating that he 
is a single person. Such certificate shall not, however become effective 
until the next calendar year (see paragraph (c) of Sec. 31.3402(f)(3)-
1).
    (3) If, on any day during the calendar year, the marital status (as 
determined

[[Page 240]]

by application of the rules in paragraph (c) of this section) of an 
employee who has in effect a withholding exemption certificate 
indicating that he is a single person changes from single to married, 
the employee may furnish the employer with a new withholding exemption 
certificate indicating that the employee is a married person.
    (c) Determination of marital status. For the purposes of section 
3402(l)(2) and paragraph (b) of this section, the following rules shall 
be applied in determining whether an employee is a married person or a 
single person--
    (1) An employee shall on any day be considered as a single person 
if--
    (i) He is legally separated from his spouse under a decree of 
divorce or separate maintenance, or
    (ii) Either he or his spouse is, or on any preceding day within the 
same calendar year was, a nonresident alien.
    (2) An employee shall on any day be considered as a married person 
if--
    (i) His spouse (other than a spouse referred to in paragraph (c)(1) 
of this section) died within the portion of his taxable year which 
precedes such day, or
    (ii) His spouse died during one of the two taxable years immediately 
preceding the current taxable year and, on the basis of facts existing 
at the beginning of such day, he reasonably expects, at the close of his 
taxable year, to be a surviving spouse as defined in section 2 and the 
regulations thereunder.

[T.D. 7115, 36 FR 9234, May 21, 1971]