26 CFR Topic
information returns
June 25, 2020
§
1.6049-3
Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983
§
1.6038A-4
Monetary penalty
§
1.6038A-5
Authorization of agent
§
1.6038A-6
Failure to furnish information
§
1.6049-4
Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982
§
1.6049-5
Interest and original issue discount subject to reporting after December 31, 1982
§
1.6050S-2
Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses
§
1.6031(a)-1
Return of partnership income
§
1.6031(b)-1T
Statements to partners (temporary)
§
1.6031(b)-2T
REMIC reporting requirements (temporary). [Reserved]
§
1.6031(c)-1T
Nominee reporting of partnership information (temporary)
§
1.6031(c)-2T
Nominee reporting of REMIC information (temporary). [Reserved]
§
1.6041-5
Information as to actual owner
§
1.6050H-3
Information reporting of mortgage insurance premiums
§
1.6032-1
Returns of banks with respect to common trust funds
§
1.6033-1
Returns by exempt organizations; taxable years beginning before January 1, 1970
§
1.6033-2
Returns by exempt organizations and returns by certain nonexempt organizations
§
1.6033-3
Additional provisions relating to private foundations
§
1.6033-4
Required use of magnetic media for returns by organizations required to file returns under section 6033
§
1.6033-5
Disclosure by tax-exempt entities that are parties to certain reportable transactions
§
1.6033-6
Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006)
§
1.6034-1
Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)
§
1.6035-1
[Reserved]
§
1.6035-2
Transitional relief
§
1.6036-1
Notice of qualification as executor or receiver
§
1.6037-1
Return of electing small business corporation
§
1.6037-2
Required use of magnetic media for income tax returns of electing small business corporations
§
1.6038-1
Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963
§
1.6038-2
Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations
§
1.6038-2T
Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962 (temporary)
§
1.6038-3
Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs)
§
1.6038-4
Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group
§
1.6038-5
Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes
§
1.6038A-0
Table of contents
§
1.6038A-1
General requirements and definitions
§
1.6038A-2
Requirement of return
§
1.6038A-3
Record maintenance
§
1.6038A-7
Noncompliance
§
1.6038B-1
Reporting of certain transfers to foreign corporations
§
1.6038B-1T
Reporting of certain transactions to foreign corporations (temporary)
§
1.6038B-2
Reporting of certain transfers to foreign partnerships
§
1.6038D-0
Outline of regulation provisions
§
1.6038D-1
Reporting with respect to specified foreign financial assets, definition of terms
§
1.6038D-2
Requirement to report specified foreign financial assets
§
1.6038D-3
Specified foreign financial assets
§
1.6038D-4
Information required to be reported
§
1.6038D-5
Valuation guidelines
§
1.6038D-6
Specified domestic entities
§
1.6038D-7
Exceptions from the reporting of certain assets under section 6038D
§
1.6038D-8
Penalties for failure to disclose
§
1.6039-1
Returns required in connection with certain options
§
1.6039-2
Statements to persons with respect to whom information is reported
§
1.6039I-1
Reporting of certain employer-owned life insurance contracts
§
1.6041-1
Return of information as to payments of $600 or more
§
1.6041-2
Return of information as to payments to employees
§
1.6041-3
Payments for which no return of information is required under section 6041
§
1.6041-4
Foreign-related items and other exceptions
§
1.6041-6
Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing
§
1.6041-7
Magnetic media requirement
§
1.6041-8
Cross-reference to penalties
§
1.6041-9
Coordination with reporting rules for widely held fixed investment trusts under §1.671-5
§
1.6041-10
Return of information as to payments of winnings from bingo, keno, and slot machine play
§
1.6041A-1
Returns regarding payments of remuneration for services and certain direct sales
§
1.6042-1
Return of information as to dividends paid in calendar years before 1963
§
1.6042-2
Returns of information as to dividends paid
§
1.6042-3
Dividends subject to reporting
§
1.6042-4
Statements to recipients of dividend payments
§
1.6042-5
Coordination with reporting rules for widely held fixed investment trusts under §1.671-5
§
1.6043-1
Return regarding corporate dissolution or liquidation
§
1.6043-2
Return of information respecting distributions in liquidation
§
1.6043-3
Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a)
§
1.6043-4
Information returns relating to certain acquisitions of control and changes in capital structure
§
1.6044-1
Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963
§
1.6044-2
Returns of information as to payments of patronage dividends
§
1.6044-3
Amounts subject to reporting
§
1.6047-2
Information relating to qualifying longevity annuity contracts
§
1.6049-1
Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983
§
1.6049-2
Interest and original issue discount subject to reporting in calendar years before 1983
§
1.6050S-3
Information reporting for payments of interest on qualified education loans
§
1.6044-4
Exemption for certain consumer cooperatives
§
1.6044-5
Statements to recipients of patronage dividends
§
1.6045-1
Returns of information of brokers and barter exchanges
§
1.6045-2
Furnishing statement required with respect to certain substitute payments
§
1.6045-3
Information reporting for an acquisition of control or a substantial change in capital structure
§
1.6045-4
Information reporting on real estate transactions with dates of closing on or after January 1, 1991
§
1.6045-5
Information reporting on payments to attorneys
§
1.6045A-1
Statements of information required in connection with transfers of securities
§
1.6045B-1
Returns relating to actions affecting basis of securities
§
1.6046-1
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
§
1.6046A-1
Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially
§
1.6046-2
Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963
§
1.6046-3
Returns as to formation or reorganization of foreign corporations prior to September 15, 1960
§
1.6047-1
Information to be furnished with regard to employee retirement plan covering an owner-employee
§
1.6049(d)-5T
Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary)
§
1.6049-6
Statements to recipients of interest payments and holders of obligations for attributed original issue discount
§
1.6049-7
Returns of information with respect to REMIC regular interests and collateralized debt obligations
§
1.6049-8
Interest and original issue discount paid to certain nonresident aliens
§
1.6049-9
Premium subject to reporting for a debt instrument acquired on or after January 1, 2014
§
1.6049-10
Reporting of original issue discount on a tax-exempt obligation
§
1.6050A-1
Reporting requirements of certain fishing boat operators
§
1.6050B-1
Information returns by person making unemployment compensation payments
§
1.6050D-1
Information returns relating to energy grants and financing
§
1.6050E-1
Reporting of State and local income tax refunds
§
1.6050H-0
Table of contents
§
1.6050H-1
Information reporting of mortgage interest received in a trade or business from an individual
§
1.6050H-2
Time, form, and manner of reporting interest received on qualified mortgage
§
1.6050I-0
Table of contents
§
1.6050I-1
Returns relating to cash in excess of $10,000 received in a trade or business
§
1.6050I-2
Returns relating to cash in excess of $10,000 received as bail by court clerks
§
1.6050J-1T
Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary)
§
1.6050K-1
Returns relating to sales or exchanges of certain partnership interests
§
1.6050L-1
Information return by donees relating to certain dispositions of donated property
§
1.6050L-2
Information returns by donees relating to qualified intellectual property contributions
§
1.6050M-1
Information returns relating to persons receiving contracts from certain Federal executive agencies
§
1.6050N-1
Statements to recipients of royalties paid after December 31, 1986
§
1.6050N-2
Coordination with reporting rules for widely held fixed investment trusts under §1.671-5
§
1.6050P-0
Table of contents
§
1.6050P-1
Information reporting for discharges of indebtedness by certain entities
§
1.6050P-2
Organization a significant trade or business of which is the lending of money
§
1.6050S-0
Table of contents
§
1.6050S-1
Information reporting for qualified tuition and related expenses
§
1.6050S-4
Information reporting for payments of interest on qualified education loans
§
1.6050W-1
Information reporting for payments made in settlement of payment card and third party network transactions
§
1.6050W-2
Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions
§
1.6050Y-1
Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits
§
1.6050Y-2
Information reporting by acquirers for reportable policy sale payments
§
1.6050Y-3
Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons
§
1.6050Y-4
Information reporting by payors for reportable death benefits
§
1.6052-1
Information returns regarding payment of wages in the form of group-term life insurance
§
1.6052-2
Statements to be furnished employees with respect to wages paid in the form of group-term life insurance
§
1.6055-1
Information reporting for minimum essential coverage
§
1.6055-2
Electronic furnishing of statements
§
1.6060-1
Reporting requirements for tax return preparers

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.