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


### Answer
The term **wages** is defined in *26 U.S.C. § 3132* as follows -

> wages (as defined in section 3121(a), determined without regard to paragraphs (1) through (22) of section 3121(b)) and compensation (as defined in section 3231(e), determined without regard to the sentence in paragraph (1) thereof which begins "Such term does not include remuneration")

#### Citation:
  - *26 U.S.C. § 3132*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter D-Credits**

