26 CFR 31.3121(h)-1
§ 31.3121(h)-1 American employer.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3121(h)-1, § 31.3121(h)-1 American employer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112994
- Permanent ID
ys:prov:112994@1- SHA-256
1a0d2d5891eb791bf226639d0b9789cae231593b8362d1b8a5cca1531280277c
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Full text
(a) The term “American employer” means an employer which is (1) the United States or any instrumentality thereof, (2) an individual who is a resident of the United States, (3) a partnership, if two-thirds or more of the partners are residents of the United States, (4) a trust, if all of the trustees are residents of the United States, or (5) a corporation organized under the laws of the United States or of any State. For provisions relating to the terms “State” and “United States”, see § 31.3121(e)-1.
(b) For provisions relating to services performed outside the United States by a citizen of the United States as an employee for an American employer, see paragraph (c)(3) of § 31.3121(b)-3 and paragraph (e) of § 31.3121(b)(4)-1.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.