### Question
How does COLLECTION OF INCOME TAX AT SOURCE ON WAGES define annuity?


### Answer
Under *26 U.S.C. § 3402*, **annuity** is defined as:

> any amount paid to an individual as a pension or annuity

#### Citation:
  - *26 U.S.C. § 3402*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

