# 26 U.S.C. § 6041: Information at source Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6041(a)(1). ## § 6041(a) Payments exceeding threshold All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section 6042(a)(1), 6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), or 6045), of $2,000 or more in any calendar year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income (including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips and a separate accounting of any amount of qualified overtime compensation (as defined in section 225(c))), and the name and address of the recipient of such payment. ## § 6041(b) Collection of foreign items In the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign corporations by any person undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange, such person shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the amount paid and the name and address of the recipient of each such payment. ## § 6041(c) Recipient to furnish name and address When necessary to make effective the provisions of this section, the name and address of the recipient of income shall be furnished upon demand of the person paying the income. ## § 6041(d) Statements to be furnished to persons with respect to whom information is required Every 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— **§ 6041(d)(1)** the name, address, and phone number of the information contact of the person required to make such return, **§ 6041(d)(2)** the aggregate amount of payments to the person required to be shown on the return, **§ 6041(d)(3)** in the case of compensation to non-employees, the portion of payments that have been reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips, and **§ 6041(d)(4)** the portion of payments that are qualified overtime compensation (as defined in section 225(c)). The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. To the extent provided in regulations prescribed by the Secretary, this subsection shall also apply to persons required to make returns under subsection (b). ## § 6041(e) Section does not apply to certain tips This section shall not apply to tips with respect to which section 6053(a) (relating to reporting of tips) applies. ## § 6041(f) Section does not apply to certain health arrangements This section shall not apply to any payment for medical care (as defined in section 213(d)) made under— **§ 6041(f)(1)** a flexible spending arrangement (as defined in section 106(c)(2)), or **§ 6041(f)(2)** a health reimbursement arrangement which is treated as employer-provided coverage under an accident or health plan for purposes of section 106. ## § 6041(g) Nonqualified deferred compensation Subsection (a) shall apply to— **§ 6041(g)(1)** any deferrals for the year under a nonqualified deferred compensation plan (within the meaning of section 409A(d)), whether or not paid, except that this paragraph shall not apply to deferrals which are required to be reported under section 6051(a)(13) (without regard to any de minimis exception), and **§ 6041(g)(2)** any amount includible under section 409A and which is not treated as wages under section 3401(a). ## § 6041(h) Inflation adjustment In the case of any calendar year after 2026, the dollar amount in subsection (a) shall be increased by an amount equal to— **§ 6041(h)(1)** such dollar amount, multiplied by **§ 6041(h)(2)** the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting “calendar year 2025” for “calendar year 2016” in subparagraph (A)(ii) thereof. If any increase under the preceding sentence is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100. ## Regulations - [Treas. Reg. § 1.6041-1](/26/reg/1.6041-1.md): Return of information as to payments of $600 or more. (interprets § 6041) - [Treas. Reg. § 1.6041-2](/26/reg/1.6041-2.md): Return of information as to payments to employees. (interprets § 6041) - [Treas. Reg. § 1.6041-3](/26/reg/1.6041-3.md): Payments for which no return of information is required under section 6041. (interprets § 6041) - [Treas. Reg. § 1.6041-4](/26/reg/1.6041-4.md): Foreign-related items and other exceptions. (interprets § 6041) - [Treas. Reg. § 1.6041-5](/26/reg/1.6041-5.md): Information as to actual owner. (interprets § 6041) - [Treas. Reg. § 1.6041-6](/26/reg/1.6041-6.md): Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. (interprets § 6041) - [Treas. Reg. § 1.6041-7](/26/reg/1.6041-7.md): Magnetic media requirement. (interprets § 6041) - [Treas. Reg. § 1.6041-8](/26/reg/1.6041-8.md): Cross-reference to penalties. (interprets § 6041) - [Treas. Reg. § 1.6041-9](/26/reg/1.6041-9.md): Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. (interprets § 6041) - [Treas. Reg. § 1.6041-10](/26/reg/1.6041-10.md): Return of information as to payments of winnings from bingo, keno, and slot machine play. (interprets § 6041) - [Treas. Reg. § 301.6041-1](/26/reg/301.6041-1.md): Returns of information regarding certain payments. (interprets § 6041) ## Forms named in the regulations - [Form W-2G](https://www.irs.gov/pub/irs-pdf/fw2g.pdf) - [Form W-2](https://www.irs.gov/pub/irs-pdf/fw2.pdf) - [Form W-3](https://www.irs.gov/pub/irs-pdf/fw3.pdf) - [Form 1096](https://www.irs.gov/pub/irs-pdf/f1096.pdf) ## Final rules - [85 FR 5323](https://www.federalregister.gov/documents/2020/01/30/2020-00467/return-due-date-and-extended-due-date-changes) (2020): Return Due Date and Extended Due Date Changes - [82 FR 33441](https://www.federalregister.gov/documents/2017/07/20/2017-15209/return-due-date-and-extended-due-date-changes) (2017): Return Due Date and Extended Due Date Changes - [82 FR 2046](https://www.federalregister.gov/documents/2017/01/06/2016-31590/regulations-regarding-withholding-of-tax-on-certain-us-source-income-paid-to-foreign-persons) (2017): Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment - [81 FR 96374](https://www.federalregister.gov/documents/2016/12/30/2016-31575/information-returns-winnings-from-bingo-keno-and-slot-machines) (2016): Information Returns; Winnings From Bingo, Keno, and Slot Machines - [79 FR 12726](https://www.federalregister.gov/documents/2014/03/06/2014-03991/withholding-of-tax-on-certain-us-source-income-paid-to-foreign-persons-information-reporting-and) (2014): Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment - [75 FR 49821](https://www.federalregister.gov/documents/2010/08/16/2010-20200/information-reporting-for-payments-made-in-settlement-of-payment-card-and-third-party-network) (2010): Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions - [71 FR 39548](https://www.federalregister.gov/documents/2006/07/13/E6-11010/reporting-of-gross-proceeds-payments-to-attorneys) (2006): Reporting of Gross Proceeds Payments to Attorneys - [71 FR 4002](https://www.federalregister.gov/documents/2006/01/24/06-396/reporting-for-widely-held-fixed-investment-trusts) (2006): Reporting for Widely Held Fixed Investment Trusts - [69 FR 7567](https://www.federalregister.gov/documents/2004/02/18/04-3544/electronic-payee-statements) (2004): Electronic Payee Statements - [67 FR 48754](https://www.federalregister.gov/documents/2002/07/26/02-18793/information-reporting-requirements-for-certain-payments-made-on-behalf-of-another-person-payments-to) (2002): Information Reporting Requirements for Certain Payments Made on Behalf of Another Person, Payments to Joint Payees, and Payments of Gross Proceeds From Sales Involving Investment Advisors - [65 FR 50405](https://www.federalregister.gov/documents/2000/08/18/00-20851/extension-of-due-date-for-electronically-filed-information-returns-limitation-of-failure-to-pay) (2000): Extension of Due Date for Electronically Filed Information Returns; Limitation of Failure To Pay Penalty for Individuals During Period of Installment Agreement - [65 FR 32152](https://www.federalregister.gov/documents/2000/05/22/00-11937/revisions-to-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to-foreign) (2000): Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations. - [63 FR 72183](https://www.federalregister.gov/documents/1998/12/31/98-34359/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1998): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Parts 1 and 35a and of Certain Regulations Under Income Tax Treaties - [62 FR 53387](https://www.federalregister.gov/documents/1997/10/14/97-25998/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1997): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties ## Leading cases - [Burda v. M. Ecker Co., 2 F.3d 769 (7th Cir. 1993)](https://www.courtlistener.com/opinion/628284/matthew-burda-v-m-ecker-company/) ## Proposed regulations (not in force) - [Prop. Treas. Reg. § 1.6041-1](/26/prop/1.6041-1_2026-07519.md): Return of information as to payments exceeding threshold. (REG-113229-25, proposed 2026-04-17) - [Prop. Treas. Reg. § 1.6041-2](/26/prop/1.6041-2_2026-07519.md): Return of information as to payments to employees. (REG-113229-25, proposed 2026-04-17) - [Prop. Treas. Reg. § 1.6041-7](/26/prop/1.6041-7_2026-07519.md): Magnetic media requirement. (REG-113229-25, proposed 2026-04-17) - [Prop. Treas. Reg. § 1.6041-10](/26/prop/1.6041-10_2026-07519.md): Return of information as to payments of winnings from bingo, keno, and slot machine play. (REG-113229-25, proposed 2026-04-17) ## Connections Cites: § 1 Tax imposed; § 106 Contributions by employer to accident and health plans; § 213 Medical, dental, etc., expenses; § 225 Qualified overtime compensation; § 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans; § 3401 Definitions; § 6042 Returns regarding payments of dividends and corporate earnings and profits; § 6051 Receipts for employees; § 6053 Reporting of tips Cited by: § 224 Qualified tips; § 225 Qualified overtime compensation; § 3406 Backup withholding; § 3509 Determination of employer’s liability for certain employment taxes; § 6041A Returns regarding payments of remuneration for services and direct sales; § 6045 Returns of brokers; § 6051 Receipts for employees; § 6724 Waiver; definitions and special rules Derived from: 1939 § 147 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 745 - 1962-10-16: [Pub. L. 87-834](/26/act/87-834.md), 76 Stat. 1058 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2878 - 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 344 - 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 595 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 976 - 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2736 - 1996-07-30: [Pub. L. 104-168](/26/act/104-168.md), 110 Stat. 1469 - 2003-12-08: [Pub. L. 108-173](/26/act/108-173.md), 117 Stat. 2480 - 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1640 - 2010-03-23: [Pub. L. 111-148](/26/act/111-148.md), 124 Stat. 855 - 2010-09-27: [Pub. L. 111-240](/26/act/111-240.md), 124 Stat. 2561 - 2011-04-14: [Pub. L. 112-9](/26/act/112-9.md), 125 Stat. 36 - 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 172