IRC Section 3402(p): Federal tax law governing Voluntary Withholding Agreements, providing the primary legal basis for such arrangements
IRC Section 3401: Contains essential definitions related to withholding, including definitions of wages, employer, and employee for tax withholding purposes
IRC Section 3403: Outlines employer liability for withheld taxes and their responsibility as the withholding agent
Fair Labor Standards Act (FLSA): Federal law establishing standards for wage and hour requirements, overtime pay, and other employment matters that may affect withholding calculations
State Wage and Hour Laws: State-specific regulations governing wages, hours, and labor conditions that must be considered in withholding calculations
IRS Publication 15 (Circular E): Employer's Tax Guide providing detailed guidance on federal tax withholding procedures and requirements
IRS Form W-4: Employee's Withholding Certificate that must be referenced and incorporated into the withholding agreement process
IRS Notice 2013-77: Provides guidance regarding voluntary withholding on certain payments and their treatment
State Income Tax Requirements: State-specific regulations for income tax withholding that must be incorporated into the agreement
Privacy Laws: Federal and state requirements for protecting personal information and maintaining confidentiality in payroll records
State Contract Law: Legal requirements for contract formation, consideration, and termination specific to the governing state
