### Question
How is the "wages" defined?


### Answer
The term **wages** is defined in *26 U.S.C. § 3401* as follows -

> all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash

#### Citation:
  - *26 U.S.C. § 3401*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

