Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983

Monetary penalty

Authorization of agent

Failure to furnish information

Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982

Interest and original issue discount subject to reporting after December 31, 1982

Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses

Return of partnership income

Statements to partners (temporary)

REMIC reporting requirements (temporary). [Reserved]

Nominee reporting of partnership information (temporary)

Nominee reporting of REMIC information (temporary). [Reserved]

Information as to actual owner

Information reporting of mortgage insurance premiums

Returns of banks with respect to common trust funds

Returns by exempt organizations; taxable years beginning before January 1, 1970

Returns by exempt organizations and returns by certain nonexempt organizations

Additional provisions relating to private foundations

Required use of magnetic media for returns by organizations required to file returns under section 6033

Disclosure by tax-exempt entities that are parties to certain reportable transactions

Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006)

Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)

[Reserved]

Transitional relief

Notice of qualification as executor or receiver

Return of electing small business corporation

Required use of magnetic media for income tax returns of electing small business corporations

Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963

Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations

Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962 (temporary)

Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs)

Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group

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

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General requirements and definitions

Requirement of return

Record maintenance

Noncompliance

Reporting of certain transfers to foreign corporations

Reporting of certain transactions to foreign corporations (temporary)

Reporting of certain transfers to foreign partnerships

Outline of regulation provisions

Reporting with respect to specified foreign financial assets, definition of terms

Requirement to report specified foreign financial assets

Specified foreign financial assets

Information required to be reported

Valuation guidelines

Specified domestic entities

Exceptions from the reporting of certain assets under section 6038D

Penalties for failure to disclose

Returns required in connection with certain options

Statements to persons with respect to whom information is reported

Reporting of certain employer-owned life insurance contracts

Return of information as to payments of $600 or more

Return of information as to payments to employees

Payments for which no return of information is required under section 6041

Foreign-related items and other exceptions

Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing

Magnetic media requirement

Cross-reference to penalties

Coordination with reporting rules for widely held fixed investment trusts under §1.671-5

Return of information as to payments of winnings from bingo, keno, and slot machine play

Returns regarding payments of remuneration for services and certain direct sales

Return of information as to dividends paid in calendar years before 1963

Returns of information as to dividends paid

Dividends subject to reporting

Statements to recipients of dividend payments

Coordination with reporting rules for widely held fixed investment trusts under §1.671-5

Return regarding corporate dissolution or liquidation

Return of information respecting distributions in liquidation

Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a)

Information returns relating to certain acquisitions of control and changes in capital structure

Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963

Returns of information as to payments of patronage dividends

Amounts subject to reporting

Information relating to qualifying longevity annuity contracts

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

Interest and original issue discount subject to reporting in calendar years before 1983

Information reporting for payments of interest on qualified education loans

Exemption for certain consumer cooperatives

Statements to recipients of patronage dividends

Returns of information of brokers and barter exchanges

Furnishing statement required with respect to certain substitute payments

Information reporting for an acquisition of control or a substantial change in capital structure

Information reporting on real estate transactions with dates of closing on or after January 1, 1991

Information reporting on payments to attorneys

Statements of information required in connection with transfers of securities

Returns relating to actions affecting basis of securities

Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

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

Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963

Returns as to formation or reorganization of foreign corporations prior to September 15, 1960

Information to be furnished with regard to employee retirement plan covering an owner-employee

Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary)

Statements to recipients of interest payments and holders of obligations for attributed original issue discount

Returns of information with respect to REMIC regular interests and collateralized debt obligations

Interest and original issue discount paid to certain nonresident aliens

Premium subject to reporting for a debt instrument acquired on or after January 1, 2014

Reporting of original issue discount on a tax-exempt obligation

Reporting requirements of certain fishing boat operators

Information returns by person making unemployment compensation payments

Information returns relating to energy grants and financing

Reporting of State and local income tax refunds

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Information reporting of mortgage interest received in a trade or business from an individual

Time, form, and manner of reporting interest received on qualified mortgage

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Returns relating to cash in excess of $10,000 received in a trade or business

Returns relating to cash in excess of $10,000 received as bail by court clerks

Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary)

Returns relating to sales or exchanges of certain partnership interests

Information return by donees relating to certain dispositions of donated property

Information returns by donees relating to qualified intellectual property contributions

Information returns relating to persons receiving contracts from certain Federal executive agencies

Statements to recipients of royalties paid after December 31, 1986

Coordination with reporting rules for widely held fixed investment trusts under §1.671-5

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Information reporting for discharges of indebtedness by certain entities

Organization a significant trade or business of which is the lending of money

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Information reporting for qualified tuition and related expenses

Information reporting for payments of interest on qualified education loans

Information reporting for payments made in settlement of payment card and third party network transactions

Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions

Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits

Information reporting by acquirers for reportable policy sale payments

Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons

Information reporting by payors for reportable death benefits

Information returns regarding payment of wages in the form of group-term life insurance

Statements to be furnished employees with respect to wages paid in the form of group-term life insurance

Information reporting for minimum essential coverage

Electronic furnishing of statements

Reporting requirements for tax return preparers