(a) Requirement of reporting Every person who makes payments of unemployment compensation aggregating $10 or more to any individual during any calendar year shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amounts of such payments and the name and address of the individual to whom paid.
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(b) Statements to be furnished to individuals with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, in amending subsec. (b) generally, substituted references to persons required to make a return for former references to persons making a return and references to individuals whose names are required to be set forth for former references to individuals whose names are set forth, and struck out provision directing that no statement is required to be furnished to individuals if the aggregate amount of payments to such individual shown on the return is less than $10.
(1) the name, address, and phone number of the information contact of the person required to make such return, and
Amended 1996
- 1996 Pub. L. 104-168 Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.
(2) the aggregate amount of payments to the individual required to be shown on such return.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(c) Definitions For purposes of this section—
(1) Unemployment compensation The term “unemployment compensation” has the meaning given to such term by section 85(b).
Amended 1996
- 1996 Pub. L. 104-188 Pub. L. 104–188 substituted “section 85(b)” for “section 85(c)”.
(2) Person The term “person” means the officer or employee having control of the payment of the unemployment compensation, or the person appropriately designated for purposes of this section.