### Question
How is the term withholding agent defined?


### Answer
The term **withholding agent** is defined in *26 U.S.C. § 7701* as the following:

> any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

