### Question
What does the amount of wages mean?


### Answer
**The amount of wages** has the following meaning in *26 U.S.C. § 3402*:

> the amount by which the wages exceed the number of withholding exemptions claimed multiplied by the amount of one such exemption

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

