### Question
How does Employment Taxes define the amount of wages?


### Answer
Under *26 U.S.C. § 3402*, **the amount of wages** is defined as:

> 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**

