(a) Requirement of reporting The appropriate Federal official shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
Amended 1988, 1989
- 1989 Pub. L. 101-234 Pub. L. 101–234, § 102(a), repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below.
- 1988 Pub. L. 100-360 Pub. L. 100–360, § 111(b)(1), added par. (2) and redesignated former par. (2) as (3).
Cited by 1
(1) the—
(A) aggregate amount of social security benefits paid with respect to any individual during any calendar year,
(B) aggregate amount of social security benefits repaid by such individual during such calendar year, and
(C) aggregate reductions under section 224 of the Social Security Act (or under section 3(a)(1) of the Railroad Retirement Act of 1974) in benefits which would otherwise have been paid to such individual during the calendar year on account of amounts received under a workmen’s compensation act, and
(2) the name and address of such individual.
(b) 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 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 “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth.
(1) the name of the agency making the payments, and
Amended 1988, 1989
- 1989 Pub. L. 101-234 Pub. L. 101–234, § 102(a), repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below.
- 1988 Pub. L. 100-360 Pub. L. 100–360, § 111(b)(2)(A), inserted “or making the determination under subsection (a)(2)” after “payments”.
(2) the aggregate amount of payments, of repayments, and of reductions, with respect to the individual required to be shown on such return.
Amended 1988, 1989
- 1989 Pub. L. 101-234 Pub. L. 101–234, § 102(a), repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below.
- 1988 Pub. L. 100-360 Pub. L. 100–360, § 111(b)(2)(B), inserted “and the information required under subsection (a)(2),” after “reductions,”.
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) Appropriate Federal official The term “appropriate Federal official” means—
(A) the Commissioner of Social Security in the case of social security benefits described in section 86(d)(1)(A), and
Amended 1988, 1989, 1994
- 1994 Pub. L. 103-296 Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.
- 1989 Pub. L. 101-234 Pub. L. 101–234, § 102(a), repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below.
- 1988 Pub. L. 100-360 Pub. L. 100–360, § 111(b)(3), inserted “and the information required under subsection (a)(2)” after “section 86(d)(1)(A)”.
(B) the Railroad Retirement Board in the case of social security benefits described in section 86(d)(1)(B).
(2) Social security benefit The term “social security benefit” has the meaning given to such term by section 86(d)(1).