### Question
Can you define what the amount of wages means?


### Answer
**The amount of wages** is defined as the following in *26 U.S.C. § 3402*:

> the amount by which the wages exceed the taxpayer's withholding allowance, prorated to the payroll period

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

