Source: https://www.law.cornell.edu/uscode/text/26/6041
Timestamp: 2017-12-11 07:51:17
Document Index: 108909642

Matched Legal Cases: ['§ 6041', '§ 6041', '§ 6041', '§\u202f2', '§\u202f3', '§\u202f2', '§\u202f9006', '§\u202f9006', '§\u202f9006', '§\u202f1523', '§\u202f1501', '§\u202f19', '§\u202f19', '§\u202f2', '§\u202f3', '§\u202f2101', '§\u202f9006', '§\u202f1203', '§\u202f1201', '§\u202f401', '§\u202f2211', '§\u202f2']

26 U.S. Code § 6041 - Information at source | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 61 › Subchapter A › Part III › Subpart B › § 6041
26 U.S. Code § 6041 - Information at source
(d) Statements to be furnished to persons with respect to whom information is requiredEvery person required to make a return under subsection (a) shall furnish to each person with respect to whom such a return is required a written statement showing—
(f) Section does not apply to certain health arrangementsThis section shall not apply to any payment for medical care (as defined in section 213(d)) made under—
(g) Nonqualified deferred compensationSubsection (a) shall apply to—
2011—Subsec. (a). Pub. L. 112–9, § 2(b), struck out “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”.
Subsec. (h). Pub. L. 112–9, § 3(a), struck out subsec. (h) which related to treatment of rental property expense payments.
Subsecs. (i), (j). Pub. L. 112–9, § 2(a), struck out subsecs. (i) and (j) which read as follows:
“(i) Application to Corporations.—Notwithstanding any regulation prescribed by the Secretary before the date of the enactment of this subsection, for purposes of this section the term ‘person’ includes any corporation that is not an organization exempt from tax under section 501(a).
2010—Subsec. (a). Pub. L. 111–148, § 9006(b), inserted “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”.
Pub. L. 111–148, § 9006(a), added subsec. (h).
Pub. L. 111–148, § 9006(a), added subsec. (i).
1986—Subsec. (a). Pub. L. 99–514, § 1523(b)(2), substituted “6049(a), or 6050N(a)” for “or 6049(a)”.
Subsec. (d). Pub. L. 99–514, § 1501(c)(1), in amending subsec. (d) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make returns for former references to persons making returns.
1962—Subsec. (a). Pub. L. 87–834, § 19(f)(1), substituted “(other than payments to which section 6042(a)(1), 6044(a)(1), or 6049(a)(1) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), 6045, 6049(a)(2), or 6049(a)(3))” for “other than payments described in section 6042(1) or section 6045)”.
Subsec. (c). Pub. L. 87–834, § 19(f)(2), repealed subsec. (c) which related to returns of payments of interest by corporations.
Pub. L. 112–9, § 2(c), Apr. 14, 2011, 125 Stat. 36, provided that:
“The amendments made by this section [amending this section] shall apply to payments made after December 31, 2011.”
Pub. L. 112–9, § 3(b), Apr. 14, 2011, 125 Stat. 36, provided that:
“The amendment made by this section [amending this section] shall apply to payments made after December 31, 2010.”
Pub. L. 111–240, title II, § 2101(b), Sept. 27, 2010, 124 Stat. 2561, provided that:
“The amendments made by subsection (a) [amending this section] shall apply to payments made after December 31, 2010.”
Pub. L. 111–148, title IX, § 9006(c), Mar. 23, 2010, 124 Stat. 855, provided that:
Pub. L. 108–173, title XII, § 1203(b), Dec. 8, 2003, 117 Stat. 2480, provided that:
“The amendment made by this section [amending this section] shall apply to payments made after December 31, 2002.”
Pub. L. 104–168, title XII, § 1201(b), July 30, 1996, 110 Stat. 1470, provided that:
“The amendments made by subsection (a) [amending this section and sections 6041A, 6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, and 6050N of this title] shall apply to statements required to be furnished after December 31, 1996 (determined without regard to any extension).”
Pub. L. 107–147, title IV, § 401, Mar. 9, 2002, 116 Stat. 40, provided that:
“Any person required to furnish a statement under any section of subpart B of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 for any taxable year ending after the date of the enactment of this Act [Mar. 9, 2002], may electronically furnish such statement (without regard to any first class mailing requirement) to any recipient who has consented to the electronic provision of the statement in a manner similar to the one permitted under regulations issued under section 6051 of such Code or in such other manner as provided by the Secretary.”
Pub. L. 94–455, title XXI, § 2211, Oct. 4, 1976, 90 Stat. 1905, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(a)Suspension of Rulings.—Until January 1, 1979, the law with respect to the duty of an employer under section 6041(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to report charge account tips of employees to the Internal Revenue Service (other than charge account tips included in statements furnished to the employer under section 6053(a) of such Code) shall be administered—
without regard to Revenue Rulings 75–400 and 76–231, and
in accordance with the manner in which such law was administered before the issuance of such rulings.
This section shall take effect on January 1, 1976.”
Governmental Benefits and Subsidies : 2017-10-27
Gross Income v. Not Gross Income : 2017-10-27
Payments By United States Or A State : 2017-10-27
Receipts for Employees : 2016-06-10
Payments By United States Or A State : 2016-06-10
Payments by Governmental Units : 2016-06-10
Difficulty of Care Payments : 2016-06-10
Receipts for Employees : 2016-06-03
Payments By United States Or A State : 2016-06-03
Difficulty of Care Payments : 2016-06-03
Information at Source : 2016-05-27
Payments Made in Settlement of Payment Card and Third Party Network Transactions : 2016-05-27
Gross Income v. Not Gross Income : 2016-02-12
Fixed or Determinable Gains, Profits, or Income : 2016-02-12
Energy Conservation Subsidies Provided by Public Utilities : 2016-02-12
Information at Source : 2015-09-25
Backup Withholding : 2015-09-25
Payments Made in Settlement of Payment Card and Third Party Network Transactions : 2015-09-25
Returns Relating to Foreclosures and Abandonments of Security : 2015-08-14
Payments Specifically Included : 2015-08-14
Payments to Attorneys for Third Parties : 2015-08-14
Information at Source : 2014-11-21
Backup Withholding : 2014-11-21
Organizational and Operational Tests : 2014-08-15
Religious, Charitable, etc., Institutions and Community Chest : 2014-08-15
Gross Income v. Not 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. Exempt v. Not Exempt : 2014-08-15
Information at Source : 2014-06-27
Returns Regarding Payments of Interest : 2014-06-27
Treatment of Loans with Below Market Interest Rates : 2014-06-27
Information at Source : 2013-12-06
Exceptions : 2013-12-06
Exceptions : 2013-07-05
Withholding of Tax on Nonresident Aliens Required v. Not Required : 2013-03-15
Information at Source : 2013-03-08
Returns Regarding Payments of Interest : 2013-03-08
Qualified State Tuition Programs : 2013-03-08
Failure to File Certain Information Returns See Also 6652.00-00 : 2012-11-30
Backup Withholding : 2012-11-16
Failure to File Certain Information Returns See Also 6652.00-00 : 2012-11-16
Information at Source : 2012-05-11
Information at Source : 2012-01-06
Not Able to Identify Under Present List : 2012-01-06
Information at Source : 2011-11-25
Fixed or Determinable Gains, Profits, or Income : 2011-11-25
61.00-00 : 2011-04-29
Definitions : 2011-02-11
Information at Source : 2011-02-11
Information at Source : 2011-01-07
Information at Source : 2010-04-30
Damages : 2009-05-01
Fixed or Determinable Gains, Profits, or Income : 2009-05-01
Withholding of Tax on Nonresident Aliens Required v. Not Required : 2008-04-18
Withholding of Tax on Foreign Corporations Required v. Not Required : 2008-04-18
Damages : 2008-02-29
Fixed or Determinable Gains, Profits, or Income : 2008-02-29
Recovery of Certain Items Previously Deducted Excluded v. Not Excluded : 2007-04-27
Information at Source : 2007-01-26
Returns Regarding Payments of Interest : 2007-01-26
Fixed or Determinable Gains, Profits, or Income : 2007-01-26
Payments to Attorneys : 2007-01-26
Payments to Attorneys -- Exception for 6041 a Payments : 2007-01-26
Returns of Brokers : 2006-11-17
Information at Source : 2005-08-12
Information at Source : 2005-05-27
Special Rules for Pensions, Annuities, and Certain Other Deferred Income : 2005-05-27
Income From Sources Within Puerto Rico : 2005-05-27
Returns Regarding Payments of Remuneration for Services and Direct Sales : 2005-05-27
Information Relating to Certain Trusts and Annuity Plans See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000 : 2005-05-27
Recovery of Certain Items Previously Deducted Excluded v. Not Excluded : 2005-05-13
Fixed or Determinable Gains, Profits, or Income : 2005-02-11
Information at Source : 2004-05-14
Compensation for Injuries and Sickness Excluded v. Not Excluded : 2003-04-18
Information at Source : 2002-06-14
Receipts for Employees : 2002-06-14
Compensation for Injuries and Sickness Excluded v. Not Excluded : 2002-05-31
Contribution by Employer to Accident and Health Plans Excluded v. Not Excluded : 2002-02-08
Exceptions : 2001-11-30
Payments in Course of Trade or Business : 2001-11-30
Returns Relating to Cancellation of Indebtedness by Certain Financial Entities : 2001-07-27
Payments Other Than in Cash : 2001-07-27
Magnetic Media Reporting : 2001-03-30
Exceptions : 2001-02-09
Exceptions : 2000-03-24
Payments By United States Or A State : 2000-03-24
Returns Relating to Cancellation of Indebtedness by Certain Financial Entities : 2000-01-21
Payments Other Than in Cash : 2000-01-21
Information at Source : 1999-12-17
Not Employees Under Section 530 of 1978 Revenue Act : 1999-12-17
Employee v. Not an Employee : 1999-12-17
Real Estate Transactions : 1999-11-26
Payments By United States Or A State : 1999-11-26
Fixed or Determinable Gains, Profits, or Income : 1999-11-12
Returns of Brokers : 1999-11-12
Reportable Interest : 1999-11-12
Persons Engaged in Trade or Business : 1999-11-05
Information at Source : 1999-10-15
Fixed or Determinable Gains, Profits, or Income : 1999-09-24
Exceptions : 1999-08-13
Payments By United States Or A State : 1999-08-13
Information at Source : 1999-07-16
Exceptions : 1999-05-14
Deductions For Losses : 1999-04-16
Definition of Involuntary Conversion Events : 1999-04-16
Fixed or Determinable Gains, Profits, or Income : 1999-04-16
Payments Other Than in Cash : 1999-03-19
Payments Other Than in Cash : 1999-03-05