### Question
Can you define what wages means?


### Answer
**Wages** is defined as the following in *26 U.S.C. § 3134*:

> wages (as defined in section 3121(a)) and compensation (as defined in section 3231(e))

#### Citation:
  - *26 U.S.C. § 3134*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter D-Credits**

