26 U.S.C. § 6724: Waiver; definitions and special rules

§ 301.6724-1 Reasonable cause.Prop. § 301.6724-1 Proposed 2001 · Reasonable cause.Prop. § 301.6724-1 Proposed 2003 · Reasonsable cause.Prop. § 301.6724-1 Proposed 2016 · Reasonable cause.Prop. § 301.6724-1 Proposed 2016 · Reasonable cause.Prop. § 301.6724-1 Proposed 2026 · Reasonable cause.

Amended 1989

1989 Pub. L. 101-239 Pub. L. 101–239, § 7711(a), amended section generally, substituting subsecs. (a) to (d) for former subsec. (a) relating to reasonable cause waivers, subsec. (b) relating to payment of penalty, subsec. (c) relating to special rules for failure to file interest and dividend returns or statements, and subsec. (d) relating to definitions.

Cases: Gerald B. Lefcourt, P.C. v. United States, 125 F.3d 79 (2d Cir. 1997); Weber v. Leaseway Dedicated Logistics, Inc., 166 F.3d 1223 (10th Cir. 1999)

Forms: Form 1099-INT; Form W-9

Final rules 6

(a) Reasonable cause waiver No penalty shall be imposed under this part with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.

“if it is shown that such failure is due to reasonable cause and not to willful neglect.” Opening words

“Reasonable” implies facts and circumstances. Cited by Reg. § 1.6050Y-2(g)(1), Reg. § 1.6050Y-2(g)(2), Reg. § 1.6050Y-3(g)(1), Reg. § 1.6050Y-3(g)(2), Reg. § 1.6050Y-4(f)(1), Reg. § 1.6050Y-4(f)(2), Reg. § 301.6721-1(d)(2), Reg. § 301.6723-1(b), Reg. § 31.3406(j)-1(d)

Textual readingALL OF= no penalty imposed

“such failure is due to reasonable cause”

“not to willful neglect”

Cited by 11

(b) Payment of penalty Any penalty imposed by this part shall be paid on notice and demand by the Secretary and in the same manner as tax.

Cited by 1

(c) Special rule for failure to meet magnetic media requirements No penalty shall be imposed under section 6721 solely by reason of any failure to comply with the requirements of the regulations prescribed under section 6011(e)(2), except to the extent that such a failure occurs with respect to more than the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns or with respect to a return described in section 6011(e)(4).

Amended 1998, 2010, 2019

2019 Pub. L. 116-25 Pub. L. 116–25 substituted “the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns” for “250 information returns (more than 100 information returns in the case of a partnership having more than 100 partners)”.
2010 Pub. L. 111-147 Pub. L. 111–147, § 522(b), inserted before period at end “or with respect to a return described in section 6011(e)(4)”.
1998 Pub. L. 105-206 Pub. L. 105–206, § 6012(d), inserted before period at end “(more than 100 information returns in the case of a partnership having more than 100 partners)”.

Cited by 4

(d) Definitions For purposes of this part—

Cited by 1

(1) Information return The term “information return” means—

Amended 2010, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(317), realigned margin of concluding provisions.
2010 Pub. L. 111-147 Pub. L. 111–147, § 501(c)(6), inserted “under chapter 4 or” after “filed with the Secretary” in concluding provisions.

Cited by 7

(A) any statement of the amount of payments to another person required by—

Amended 1998

1998 Pub. L. 105-206 Pub. L. 105–206, § 6012(b)(5), made a technical amendment to directory language of Pub. L. 105–34, § 1213(b). See 1997 Amendment note below.

Cited by 1

(i) section 6041(a) or (b) (relating to certain information at source),

(ii) section 6042(a)(1) (relating to payments of dividends),

(iii) section 6044(a)(1) (relating to payments of patronage dividends),

(iv) section 6049(a) (relating to payments of interest),

(v) section 6050A(a) (relating to reporting requirements of certain fishing boat operators),

(vi) section 6050N(a) (relating to payments of royalties),

(vii) section 6051(d) (relating to information returns with respect to income tax withheld),

(viii) section 6050R (relating to returns relating to certain purchases of fish), or

Amended 1996

1996 Pub. L. 104-188 Pub. L. 104–188, § 1116(b)(2)(A), added cl. (viii).

(ix) section 110(d) (relating to qualified lessee construction allowances for short-term leases),

Amended 1997

1997 Pub. L. 105-34 Pub. L. 105–34, § 1213(b), as amended by Pub. L. 105–206, § 6012(b)(5), added cl. (ix).

(B) any return required by—

Amended 1988

1988 Pub. L. 100-647 Pub. L. 100–647, § 3001(b)(1), which directed that “or” be struck out at end of cl. (ix), “, or” be substituted for period at end of cl. (x), and cl. (xi) relating to section 4093 be added, was executed by striking out “or” at end of cl. (ix) and adding cl. (xi) in view of intervening amendments by section 1941(b)(2)(M)(i) of Pub. L. 100–418, and by section 1006(h)(3)(A) of Pub. L. 100–647.
1988 Pub. L. 100-647 Pub. L. 100–647, § 1006(h)(3)(A), struck out “or” at end of cl. (ix), substituted “, or” for period at end of cl. (x), and added cl. (xi) relating to section 1060.
1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(M)(i), redesignated cls. (ii) to (x) as (i) to (ix) and struck out former cl. (i) which read as follows: “section 4997(a) (relating to information with respect to windfall profit tax on crude oil),”.

(i) section 6041A(a) or (b) (relating to returns of direct sellers),

(ii) section 6043A(a) (relating to returns relating to taxable mergers and acquisitions),

Amended 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).

(iii) section 6045(a) or (d) (relating to returns of brokers),

Amended 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).

(iv) section 6045B(a) (relating to returns relating to actions affecting basis of specified securities),

Amended 1994, 2004, 2007, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2007 Pub. L. 110-172 Pub. L. 110–172, § 11(b)(2)(A), inserted “or (h)(1)” after “section 6050H(a)”.
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).
1994 Pub. L. 103-322 Pub. L. 103–322, § 20415(b)(1), amended cl. (iv) generally. Prior to amendment, cl. (iv) read as follows: “section 6050I(a) (relating to cash received in trade or business),”.

(v) section 6050H(a) or (h)(1) (relating to mortgage interest received in trade or business from individuals),

Amended 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).

(vi) section 6050I(a) or (g)(1) (relating to cash received in trade or business, etc.),

Amended 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).

(vii) section 6050J(a) (relating to foreclosures and abandonments of security),

Amended 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).

(viii) section 6050K(a) (relating to exchanges of certain partnership interests),

Amended 1989, 1993, 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii) and redesignating the following cls. accordingly, was executed by adding cl. (viii) and redesignating former cls. (viii), (ix), (x), (xi), (xii) (relating to section 4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as (ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the probable intent of Congress.
1989 Pub. L. 101-239 Pub. L. 101–239, § 7811(c)(3), amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) to (xi) read as follows:
1989 “(viii) section 6052(a) (relating to reporting payment of wages in the form of group-term life insurance),
1989 “(ix) section 6053(c)(1) (relating to reporting with respect to certain tips), or
1989 “(xi) section 1060(b) (relating to reporting requirements of transferors and transferees in certain asset acquisitions).
1989 “(xi) subparagraph (A) or (C) of subsection (c)(4), or subsection (d), of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels).”

(ix) section 6050L(a) (relating to returns relating to certain dispositions of donated property),

Amended 1989, 1993, 1996, 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(1), added cl. (ix) and redesignated former cl. (ix) as (x). Former cl. (x) redesignated (xi).
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii) and redesignating the following cls. accordingly, was executed by adding cl. (viii) and redesignating former cls. (viii), (ix), (x), (xi), (xii) (relating to section 4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as (ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the probable intent of Congress.
1989 Pub. L. 101-239 Pub. L. 101–239, § 7811(c)(3), amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) to (xi) read as follows:
1989 “(viii) section 6052(a) (relating to reporting payment of wages in the form of group-term life insurance),
1989 “(ix) section 6053(c)(1) (relating to reporting with respect to certain tips), or
1989 “(xi) section 1060(b) (relating to reporting requirements of transferors and transferees in certain asset acquisitions).
1989 “(xi) subparagraph (A) or (C) of subsection (c)(4), or subsection (d), of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels).”

(x) section 6050P (relating to returns relating to the cancellation of indebtedness by certain financial entities),

Amended 1989, 1990, 1993, 1996, 1997, 1998, 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).
1998 Pub. L. 105-206 Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.
1997 Pub. L. 105-34 Pub. L. 105–34, § 201(c)(2)(A), as amended by Pub. L. 105–206, § 6004(a)(3), added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(1), added cl. (ix) and redesignated former cl. (ix) as (x). Former cl. (x) redesignated (xi).
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii) and redesignating the following cls. accordingly, was executed by adding cl. (viii) and redesignating former cls. (viii), (ix), (x), (xi), (xii) (relating to section 4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as (ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the probable intent of Congress.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11323(b)(2), substituted “subsection (b) or (e) of section 1060” for “section 1060(b)”.
1989 Pub. L. 101-239 Pub. L. 101–239, § 7811(c)(3), amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) to (xi) read as follows:
1989 “(viii) section 6052(a) (relating to reporting payment of wages in the form of group-term life insurance),
1989 “(ix) section 6053(c)(1) (relating to reporting with respect to certain tips), or
1989 “(xi) section 1060(b) (relating to reporting requirements of transferors and transferees in certain asset acquisitions).
1989 “(xi) subparagraph (A) or (C) of subsection (c)(4), or subsection (d), of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels).”

(xi) section 6050Q (relating to certain long-term care benefits),

Amended 1989, 1990, 1993, 1996, 1997, 1998, 2002, 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).
2002 Pub. L. 107-210 Pub. L. 107–210, § 202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.
1998 Pub. L. 105-206 Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.
1997 Pub. L. 105-34 Pub. L. 105–34, § 201(c)(2)(A), as amended by Pub. L. 105–206, § 6004(a)(3), added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(1), redesignated cl. (x) as (xi). Former cl. (xi) redesignated (xii).
1996 Pub. L. 104-188 Pub. L. 104–188, § 1702(b)(1), made technical amendment to directory language of Pub. L. 101–508, § 11212(e)(1). See 1990 Amendment note below.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii) and redesignating the following cls. accordingly, was executed by adding cl. (viii) and redesignating former cls. (viii), (ix), (x), (xi), (xii) (relating to section 4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as (ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the probable intent of Congress.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11212(e)(1), as amended by Pub. L. 104–188, § 1702(b)(1), struck out “, or subsection (e),” after “(c)(4)”.
1989 Pub. L. 101-239 Pub. L. 101–239, § 7811(c)(3), amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) to (xi) read as follows:
1989 “(viii) section 6052(a) (relating to reporting payment of wages in the form of group-term life insurance),
1989 “(ix) section 6053(c)(1) (relating to reporting with respect to certain tips), or
1989 “(xi) section 1060(b) (relating to reporting requirements of transferors and transferees in certain asset acquisitions).
1989 “(xi) subparagraph (A) or (C) of subsection (c)(4), or subsection (d), of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels).”

(xii) section 6050S (relating to returns relating to payments for qualified tuition and related expenses),

Amended 1990, 1993, 1996, 1997, 1998, 2002, 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).
2002 Pub. L. 107-210 Pub. L. 107–210, § 202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.
1998 Pub. L. 105-206 Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.
1997 Pub. L. 105-34 Pub. L. 105–34, § 201(c)(2)(A), as amended by Pub. L. 105–206, § 6004(a)(3), added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(1), redesignated cl. (xi) as (xii). Former cl. (xii) redesignated (xiii).
1996 Pub. L. 104-188 Pub. L. 104–188, § 1702(c)(2)(A), struck out “or” at end.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1702(b)(1), made technical amendment to directory language of Pub. L. 101–508, § 11212(e)(1). See 1990 Amendment note below.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii) and redesignating the following cls. accordingly, was executed by adding cl. (viii) and redesignating former cls. (viii), (ix), (x), (xi), (xii) (relating to section 4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as (ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the probable intent of Congress.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11323(c)(2), added cl. (xii) relating to subpar. (C) of section 338(h)(10).
1990 Pub. L. 101-508 Pub. L. 101–508, § 11212(e)(1), as amended by Pub. L. 104–188, § 1702(b)(1), added cl. (xii) relating to section 4101(d).

(xiii) section 6050T (relating to returns relating to credit for health insurance costs of eligible individuals),

Amended 1993, 1996, 1997, 1998, 2002, 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).
2002 Pub. L. 107-210 Pub. L. 107–210, § 202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.
1998 Pub. L. 105-206 Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.
1997 Pub. L. 105-34 Pub. L. 105–34, § 201(c)(2)(A), as amended by Pub. L. 105–206, § 6004(a)(3), added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(1), redesignated cl. (xii) as (xiii). Former cl. (xiii) redesignated (xiv).
1996 Pub. L. 104-188 Pub. L. 104–188, § 1702(c)(2)(B), substituted “, or” for period at end.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii) and redesignating the following cls. accordingly, was executed by adding cl. (viii) and redesignating former cls. (viii), (ix), (x), (xi), (xii) (relating to section 4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as (ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the probable intent of Congress.

(xiv) section 6052(a) (relating to reporting payment of wages in the form of group-life insurance),

Amended 1993, 1996, 1997, 1998, 2000, 2002, 2004, 2006, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2006 Pub. L. 109-280 Pub. L. 109–280, § 1211(b)(1), added cl. (xiv) and redesignated former cls. (xiv) and (xv) as (xv) and (xvi), respectively. Former cl. (xvi) redesignated (xvii). See Codification note above.
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).
2002 Pub. L. 107-210 Pub. L. 107–210, § 202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.
2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)(A)], added cls. (xiv) to (xvii) and struck out former cls. (xiv) to (xvii) which read as follows:
2000 “(xiv) subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),
2000 “(xv) section 4101(d) (relating to information reporting with respect to fuels taxes),
2000 “(xvi) subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss); or
2000 “(xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts).”
1998 Pub. L. 105-206 Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.
1997 Pub. L. 105-34 Pub. L. 105–34, § 201(c)(2)(A), as amended by Pub. L. 105–206, § 6004(a)(3), added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(1), redesignated cls. (xiii) and (xiv) as (xiv) and (xv), respectively.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii) and redesignating the following cls. accordingly, was executed by adding cl. (viii) and redesignating former cls. (viii), (ix), (x), (xi), (xii) (relating to section 4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as (ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the probable intent of Congress.

(xv) section 6050V (relating to returns relating to applicable insurance contracts in which certain exempt organizations hold interests),

Amended 1996, 1997, 1998, 2000, 2002, 2004, 2006, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2006 Pub. L. 109-280 Pub. L. 109–280, § 1211(b)(1), added cl. (xiv) and redesignated former cls. (xiv) and (xv) as (xv) and (xvi), respectively. Former cl. (xvi) redesignated (xvii). See Codification note above.
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).
2002 Pub. L. 107-210 Pub. L. 107–210, § 202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.
2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)(A)], added cls. (xiv) to (xvii) and struck out former cls. (xiv) to (xvii) which read as follows:
2000 “(xiv) subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),
2000 “(xv) section 4101(d) (relating to information reporting with respect to fuels taxes),
2000 “(xvi) subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss); or
2000 “(xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts).”
1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(o)(4)(B), struck out “or” at end.
1998 Pub. L. 105-206 Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.
1997 Pub. L. 105-34 Pub. L. 105–34, § 201(c)(2)(A), as amended by Pub. L. 105–206, § 6004(a)(3), added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(1), redesignated cls. (xiii) and (xiv) as (xiv) and (xv), respectively.

(xvi) section 6053(c)(1) (relating to reporting with respect to certain tips),

Amended 1997, 1998, 2000, 2002, 2004, 2006, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2006 Pub. L. 109-280 Pub. L. 109–280, § 1211(b)(1), added cl. (xiv) and redesignated former cls. (xiv) and (xv) as (xv) and (xvi), respectively. Former cl. (xvi) redesignated (xvii). See Codification note above.
2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(L), redesignated cl. (xvii) as (xvi) and struck out former cl. (xvi) which read as follows: “subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),”.
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), redesignated cl. (xv) as (xvi). Former cl. (xvi) redesignated (xvii).
2002 Pub. L. 107-210 Pub. L. 107–210, § 202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.
2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)(A)], added cls. (xiv) to (xvii) and struck out former cls. (xiv) to (xvii) which read as follows:
2000 “(xiv) subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),
2000 “(xv) section 4101(d) (relating to information reporting with respect to fuels taxes),
2000 “(xvi) subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss); or
2000 “(xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts).”
1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(o)(4)(B), which directed the substitution of “; or” for period at end, was executed by making the substitution for “, and” at end, to reflect the probable intent of Congress.
1998 Pub. L. 105-206 Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.
1997 Pub. L. 105-34 Pub. L. 105–34, § 201(c)(2)(A), as amended by Pub. L. 105–206, § 6004(a)(3), added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.

(xvii) subsection (b) or (e) of section 1060 (relating to reporting requirements of transferors and transferees in certain asset acquisitions),

Amended 1998, 2000, 2002, 2004, 2006, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2006 Pub. L. 109-432 Pub. L. 109–432, § 403(c)(1), which directed amendment of cl. (xvii) by striking out “or” at end, could not be executed because “or” did not appear subsequent to amendment by Pub. L. 109–280, § 844(d)(2)(A). See below.
2006 Pub. L. 109-280 Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xvi) as (xvii). Former cl. (xvii) redesignated (xviii). See Codification note above.
2006 Pub. L. 109-280 Pub. L. 109–280, § 844(d)(2)(A), struck out “or” at end.
2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(L), redesignated cls. (xviii) and (xix) as (xvii) and (xviii), respectively. Former cl. (xvii) redesignated (xvi).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), redesignated cls. (xvi) to (xviii) as (xvii) to (xix), respectively.
2002 Pub. L. 107-210 Pub. L. 107–210, § 202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.
2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)(A)], added cls. (xiv) to (xvii) and struck out former cls. (xiv) to (xvii) which read as follows:
2000 “(xiv) subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),
2000 “(xv) section 4101(d) (relating to information reporting with respect to fuels taxes),
2000 “(xvi) subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss); or
2000 “(xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts).”
1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(o)(4)(B), added cl. (xvii).

(xviii) section 4101(d) (relating to information reporting with respect to fuels taxes),

Amended 2002, 2004, 2006, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).
2006 Pub. L. 109-432 Pub. L. 109–432, § 403(c)(1), which directed amendment of cl. (xviii) by substituting “or” for “and” at end, could not be executed because “and” did not appear at end subsequent to amendment by Pub. L. 109–280, § 844(d)(2)(A). See below.
2006 Pub. L. 109-280 Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xvii) as (xviii). Former cl. (xviii) redesignated (xix) relating to section 264(f)(5)(A)(iv). See Codification note above.
2006 Pub. L. 109-280 Pub. L. 109–280, § 844(d)(2)(A), substituted “or” for “and” at end.
2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(L), redesignated cls. (xviii) and (xix) as (xvii) and (xviii), respectively. Former cl. (xvii) redesignated (xvi).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), redesignated cls. (xvi) to (xviii) as (xvii) to (xix), respectively.
2002 Pub. L. 107-210 Pub. L. 107–210, § 202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.

(xix) subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss),

Amended 2004, 2006, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xviii) as (xix). Former cl. (xix) redesignated (xx).
2008 Pub. L. 110-289 Pub. L. 110–289, § 3091(b)(1)(B), redesignated cl. (xix) relating to section 6039(a) as (xxi).
2006 Pub. L. 109-432 Pub. L. 109–432, § 403(c)(1), added cl. (xix) relating to section 6039(a).
2006 Pub. L. 109-280 Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xviii) as (xix) relating to section 264(f)(5)(A)(iv). Former cl. (xix) redesignated (xx). See Codification note above.
2006 Pub. L. 109-280 Pub. L. 109–280, § 844(d)(2)(A), added cl. (xix) relating to section 6050U.
2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(L), redesignated cls. (xviii) and (xix) as (xvii) and (xviii), respectively. Former cl. (xvii) redesignated (xvi).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(1), redesignated cls. (xvi) to (xviii) as (xvii) to (xix), respectively.

(xx) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts),

Amended 2006, 2008, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(315), struck out “or” after “contracts),”.
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xix) as (xx). Former cl. (xx) redesignated (xxi).
2008 Pub. L. 110-289 Pub. L. 110–289, § 3091(b)(1)(A), which directed amendment of cl. (xx) by striking “or” at end, could not be executed because “or” did not appear.
2006 Pub. L. 109-280 Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xix) relating to section 6050U as (xx). See Codification note above.

(xxi) section 6050U (relating to charges or payments for qualified long-term care insurance contracts under combined arrangements),

Amended 2008, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(316), struck out “and” after “arrangements),”.
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xx) as (xxi). Former cl. (xxi) redesignated (xxii).
2008 Pub. L. 110-289 Pub. L. 110–289, § 3091(b)(1)(B), (C), redesignated cl. (xix) as (xxi) and substituted “or” for “and” at end.

(xxii) section 6039(a) (relating to returns required with respect to certain options),

Amended 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xxi) as (xxii). Former cl. (xxii) redesignated (xxiii).
2008 Pub. L. 110-289 Pub. L. 110–289, § 3091(b)(1)(D), added cl. (xxii).

(xxiii) section 6050W (relating to returns to payments made in settlement of payment card transactions),

Amended 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xxii) as (xxiii).

(xxiv) section 6055 (relating to returns relating to information regarding health insurance coverage),

Amended 2010

2010 Pub. L. 111-148 Pub. L. 111–148, § 1502(b)(1), added cl. (xxiv).

(xxv) section 6056 (relating to returns relating to certain employers required to report on health insurance coverage),

Amended 2010, 2021

2021 Pub. L. 117-58 Pub. L. 117–58 struck out “or” at end of cl. (xxv) and “and” at end of cl. (xxvi).
2010 Pub. L. 111-148 Pub. L. 111–148, § 10108(j)(3)(E), substituted “certain” for “large”.
2010 Pub. L. 111-148 Pub. L. 111–148, § 1514(b)(1), added cl. (xxv).

(xxvi) section 6050Y (relating to returns relating to certain life insurance contract transactions),

Amended 2017, 2021

2021 Pub. L. 117-58 Pub. L. 117–58 struck out “or” at end of cl. (xxv) and “and” at end of cl. (xxvi).
2017 Pub. L. 115-97 Pub. L. 115–97, § 13520(c)(1)(A), added cl. (xxvi). Amendment directing substitution of “or” for “and” at end of cl. (xxv) was executed by inserting “or” to reflect the probable intent of Congress because “and” did not appear.

(xxvii) section 6045A(d) (relating to returns for certain digital assets),

Amended 2021

2021 Pub. L. 117-58 Pub. L. 117–58 added cl. (xxvii).

(xxviii) section 6050Z (relating to reports relating to long-term care premium statements), or

Amended 2022

2022 Pub. L. 117-328 Pub. L. 117–328, § 334(d)(2)(A), added cl. (xxviii).

(xxix) section 6050AA(a) (relating to returns relating to applicable passenger vehicle loan interest received in trade or business from individuals),

Amended 2025

2025 Pub. L. 119-21 Pub. L. 119–21, § 70203(c)(2)(A), added cl. (xxix).

Amended 1996

1996 Pub. L. 104-188 Pub. L. 104–188, § 1455(a)(1), which directed the amendment of par. (1) by inserting a new subpar. (C) after subpar. (B), was executed by making the insertion after subpar. (B)(xv), to reflect the probable intent of Congress.

(i) section 408(i) (relating to reports with respect to individual retirement accounts or annuities), or

Cited by 1

(ii) section 6047(d) (relating to reports by employers, plan administrators, etc.), and

Cited by 1

(D) any statement required to be filed with the Secretary under section 6035.

Amended 2015

2015 Pub. L. 114-41 Pub. L. 114–41, § 2004(b)(2)(A), which directed amendment of subsec. (d)(1) by “adding at the end” subpar. (D), was executed by adding subpar. (D) after subpar. (C) to reflect the probable intent of Congress.

Cited by 2

Such term also includes any form, statement, or schedule required to be filed with the Secretary under chapter 4 or with respect to any amount from which tax was required to be deducted and withheld under chapter 3 (or from which tax would be required to be so deducted and withheld but for an exemption under this title or any treaty obligation of the United States).

(2) Payee statement The term “payee statement” means any statement required to be furnished under—

Amended 1988, 1989, 2010

2010 Pub. L. 111-147 Pub. L. 111–147, § 501(c)(7), inserted “or 4” after “chapter 3” in concluding provisions.
1989 Pub. L. 101-239 Pub. L. 101–239, § 7813(a), struck out “or” after “insurance),” in subpar. (Q), substituted “tips), or” for “tips).” in subpar. (R), and redesignated subpar. (U) as (S).
1988 Pub. L. 100-647 Pub. L. 100–647, § 3001(b)(2), which directed that “or” be struck out at end of subpar. (S), “, or” be substituted for period at end of subpar. (T), and subpar. (U) be added, was executed by adding subpar. (U) in view of intervening amendment by section 1941(b)(2)(M)(ii) of Pub. L. 100–418.
1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(M)(ii), redesignated subpars. (B) to (J) as (A) to (I), respectively, and struck out former subpar. (A) which read as follows: “section 4997(a) (relating to records and information; regulations),” and redesignated subpars. (L) to (T) as (J) to (R), respectively, and struck out former subpar. (K) which read as follows: “section 6050C (relating to information regarding windfall profit tax on domestic crude oil),”.

Cited by 7

(A) section 6031(b) or (c), 6034A, or 6037(b) (relating to statements furnished by certain pass-thru entities),

(B) section 6039(b) (relating to information required in connection with certain options),

Amended 1988, 2006

2006 Pub. L. 109-432 Pub. L. 109–432, § 403(c)(2), substituted “6039(b)” for “6039(a)”.
1988 Pub. L. 100-647 Pub. L. 100–647, § 1015(a), substituted “6031(b) or (c)” for “6031(b)”.

(D) section 6041A(e) (relating to returns regarding payments of remuneration for services and direct sales),

(E) section 6042(c) (relating to returns regarding payments of dividends and corporate earnings and profits),

(F) subsections (b) and (d) of section 6043A (relating to returns relating to taxable mergers and acquisitions),

Amended 2004, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(318), substituted “acquisitions),” for “acquisitions).”
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

(G) section 6044(e) (relating to returns regarding payments of patronage dividends),

Amended 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

(H) section 6045(b) or (d) (relating to returns of brokers),

Amended 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

(I) section 6045A (relating to information required in connection with transfers of covered securities to brokers),

Amended 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(c)(2), added subpar. (I). Former subpar. (I) redesignated (J).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

(J) subsections (c) and (e) of section 6045B (relating to returns relating to actions affecting basis of specified securities),

Amended 2004, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(B), added subpar. (J) and redesignated former subpars. (J) to (Z) as (K) to (AA), respectively. Former subpar. (AA) redesignated (BB).
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(c)(2), redesignated subpars. (I) to (Z) as (J) to (AA), respectively. Former subpar. (AA) redesignated (BB).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

(K) section 6049(c) (relating to returns regarding payments of interest),

Amended 1994, 2004, 2007

2007 Pub. L. 110-172 Pub. L. 110–172, § 11(b)(2)(B), inserted “or (h)(2)” after “section 6050H(d)”.
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).
1994 Pub. L. 103-322 Pub. L. 103–322, § 20415(b)(2), amended subpar. (K) generally. Prior to amendment, subpar. (K) read as follows: “section 6050I(e) (relating to returns relating to cash received in trade or business),”.

(L) section 6050A(b) (relating to reporting requirements of certain fishing boat operators),

Amended 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

(M) section 6050H(d) or (h)(2) (relating to returns relating to mortgage interest received in trade or business from individuals),

Amended 2004, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(319), substituted “(h)(2) (relating” for “(h)(2) relating”.
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

(N) section 6050I(e) or paragraph (4) or (5) of section 6050I(g) (relating to cash received in trade or business, etc.),

Amended 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

(O) section 6050J(e) (relating to returns relating to foreclosures and abandonments of security),

Amended 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

(P) section 6050K(b) (relating to returns relating to exchanges of certain partnership interests),

Amended 1993, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(2), added subpar. (P) and redesignated former subpars. (P) through (S) as (Q) through (T), respectively.

(Q) section 6050L(c) (relating to returns relating to certain dispositions of donated property),

Amended 1993, 1996, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(2), added subpar. (Q). Former subpar. (Q) redesignated (R).
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(2), added subpar. (P) and redesignated former subpars. (P) through (S) as (Q) through (T), respectively.

(R) section 6050N(b) (relating to returns regarding payments of royalties),

Amended 1993, 1996, 1997, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).
1997 Pub. L. 105-34 Pub. L. 105–34, § 1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:
1997 “(R) section 6051 (relating to receipts for employees),
1997 “(S) section 6050R(c) (relating to returns relating to certain purchases of fish),
1997 “(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),
1997 “(U) section 6053(b) or (c) (relating to reports of tips),
1997 “(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),
1997 “(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),
1997 “(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or
1997 “(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.”
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(2), redesignated subpar. (Q) as (R). Former subpar. (R) redesignated (S).
1996 Pub. L. 104-188 Pub. L. 104–188, § 1116(b)(2)(B), added subpar. (R). Former subpar. (R) redesignated (S).
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(2), added subpar. (P) and redesignated former subpars. (P) through (S) as (Q) through (T), respectively.

(S) section 6050P(d) (relating to returns relating to the cancellation of indebtedness by certain financial entities),

Amended 1993, 1996, 1997, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).
1997 Pub. L. 105-34 Pub. L. 105–34, § 1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:
1997 “(R) section 6051 (relating to receipts for employees),
1997 “(S) section 6050R(c) (relating to returns relating to certain purchases of fish),
1997 “(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),
1997 “(U) section 6053(b) or (c) (relating to reports of tips),
1997 “(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),
1997 “(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),
1997 “(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or
1997 “(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.”
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(2), redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T).
1996 Pub. L. 104-188 Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T). See Codification note above.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1901(c)(1), struck out “or” at end. See Codification note above.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(2), added subpar. (P) and redesignated former subpars. (P) through (S) as (Q) through (T), respectively.

(T) section 6050Q(b) (relating to certain long-term care benefits),

Amended 1993, 1996, 1997, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).
1997 Pub. L. 105-34 Pub. L. 105–34, § 1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:
1997 “(R) section 6051 (relating to receipts for employees),
1997 “(S) section 6050R(c) (relating to returns relating to certain purchases of fish),
1997 “(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),
1997 “(U) section 6053(b) or (c) (relating to reports of tips),
1997 “(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),
1997 “(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),
1997 “(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or
1997 “(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.”
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(b)(2), redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U).
1996 Pub. L. 104-188 Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U). See Codification note above.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1901(c)(1), substituted “, or” for period at end. See Codification note above.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13252(b)(2), added subpar. (P) and redesignated former subpars. (P) through (S) as (Q) through (T), respectively.

(U) section 6050R(c) (relating to returns relating to certain purchases of fish),

Amended 1996, 1997, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).
1997 Pub. L. 105-34 Pub. L. 105–34, § 1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:
1997 “(R) section 6051 (relating to receipts for employees),
1997 “(S) section 6050R(c) (relating to returns relating to certain purchases of fish),
1997 “(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),
1997 “(U) section 6053(b) or (c) (relating to reports of tips),
1997 “(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),
1997 “(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),
1997 “(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or
1997 “(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.”
1996 Pub. L. 104-191 Pub. L. 104–191, § 323(d)(1), redesignated subpar. (T), relating to section 6053(b) or (c), as (U).
1996 Pub. L. 104-188 Pub. L. 104–188, § 1455(a)(2), struck out “or” at end. See Codification note above.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (T) as (U). Former subpar. (U) redesignated (V). See Codification note above.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1901(c)(1), added subpar. (U). See Codification note above.

(V) section 6051 (relating to receipts for employees),

Amended 1996, 1997, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).
1997 Pub. L. 105-34 Pub. L. 105–34, § 1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:
1997 “(R) section 6051 (relating to receipts for employees),
1997 “(S) section 6050R(c) (relating to returns relating to certain purchases of fish),
1997 “(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),
1997 “(U) section 6053(b) or (c) (relating to reports of tips),
1997 “(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),
1997 “(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),
1997 “(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or
1997 “(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.”
1996 Pub. L. 104-188 Pub. L. 104–188, § 1455(a)(2), substituted a comma for period at end.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (U) as (V).

(W) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),

Amended 1996, 1997, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).
1997 Pub. L. 105-34 Pub. L. 105–34, § 1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:
1997 “(R) section 6051 (relating to receipts for employees),
1997 “(S) section 6050R(c) (relating to returns relating to certain purchases of fish),
1997 “(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),
1997 “(U) section 6053(b) or (c) (relating to reports of tips),
1997 “(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),
1997 “(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),
1997 “(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or
1997 “(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.”
1996 Pub. L. 104-188 Pub. L. 104–188, § 1455(a)(2), added subpars. (W) and (X).

(X) section 6053(b) or (c) (relating to reports of tips),

Amended 1996, 1997, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(M), redesignated subpar. (Y) as (X) and struck out former subpar. (X) which read as follows: “section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),”.
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), redesignated subpar. (W) as (X). Former subpar. (X) redesignated (Y).
1997 Pub. L. 105-34 Pub. L. 105–34, § 1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:
1997 “(R) section 6051 (relating to receipts for employees),
1997 “(S) section 6050R(c) (relating to returns relating to certain purchases of fish),
1997 “(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),
1997 “(U) section 6053(b) or (c) (relating to reports of tips),
1997 “(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),
1997 “(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),
1997 “(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or
1997 “(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.”
1996 Pub. L. 104-188 Pub. L. 104–188, § 1455(a)(2), added subpars. (W) and (X).

Cited by 1

(Y) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),

Amended 1997, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(M), redesignated subpars. (Z) to (CC) as (Y) to (BB), respectively. Former subpar. (Y) redesignated (X).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), redesignated subpars. (X) to (BB) as (Y) to (CC), respectively.
1997 Pub. L. 105-34 Pub. L. 105–34, § 1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:
1997 “(R) section 6051 (relating to receipts for employees),
1997 “(S) section 6050R(c) (relating to returns relating to certain purchases of fish),
1997 “(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),
1997 “(U) section 6053(b) or (c) (relating to reports of tips),
1997 “(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),
1997 “(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),
1997 “(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or
1997 “(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.”

(Z) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person,

Amended 1997

1997 Pub. L. 105-34 Pub. L. 105–34, § 201(c)(2)(B), added subpar. (Z).

(AA) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person,

Amended 1998, 2000, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(B), added subpar. (J) and redesignated former subpars. (J) to (Z) as (K) to (AA), respectively. Former subpar. (AA) redesignated (BB).
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(c)(2), redesignated subpars. (I) to (Z) as (J) to (AA), respectively. Former subpar. (AA) redesignated (BB).
2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)(B)], made a technical amendment to directory language of Pub. L. 105–206, § 6010(o)(4)(C). See 1998 Amendment note below.
1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(o)(4)(C), as amended by Pub. L. 106–554, § 1(a)(7)[title III, § 319(23)(B)], added subpar. (AA).

Cited by 1

(BB) section 6050S(d) (relating to returns relating to qualified tuition and related expenses),

Amended 2002, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC).
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(c)(2), redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC).
2008 Pub. L. 110-289 Pub. L. 110–289, § 3091(b)(2), which directed amendment of subpar. (BB) by striking “or” at end, could not be executed because “or” did not appear.
2002 Pub. L. 107-210 Pub. L. 107–210, § 202(c)(2)(B), added subpar. (BB).

(CC) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts),

Amended 2004, 2006, 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD).
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(c)(2), redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD).
2008 Pub. L. 110-289 Pub. L. 110–289, § 3091(b)(2), substituted “, or” for period at end.
2006 Pub. L. 109-280 Pub. L. 109–280, § 844(d)(2)(B), added subpar. (CC).
2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(M), redesignated subpars. (Z) to (CC) as (Y) to (BB), respectively. Former subpar. (Y) redesignated (X).
2004 Pub. L. 108-357 Pub. L. 108–357, § 805(b)(2), redesignated subpars. (X) to (BB) as (Y) to (CC), respectively.

(DD) section 6050T (relating to returns relating to credit for health insurance costs of eligible individuals),

Amended 2008, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(320), inserted comma at end.
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE).
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(c)(2), redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE).
2008 Pub. L. 110-289 Pub. L. 110–289, § 3091(b)(2), added subpar. (DD).

(EE) section 6050U (relating to charges or payments for qualified long-term care insurance contracts under combined arrangements),

Amended 2008

2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (DD) as (EE). Former subpar. (EE) redesignated (FF).
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(c)(2), redesignated subpar. (DD) as (EE).

(FF) section 6050W(f) (relating to returns relating to payments made in settlement of payment card transactions),

Amended 2008, 2014

2014 Pub. L. 113-295 Pub. L. 113–295 substituted “section 6050W(f)” for “section 6050W(c)”.
2008 Pub. L. 110-343 Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (EE) as (FF).

(GG) section 6055(c) (relating to statements relating to information regarding health insurance coverage),

Amended 2010

2010 Pub. L. 111-148 Pub. L. 111–148, § 1502(b)(2), added subpar. (GG).

(HH) section 6056(c) (relating to statements relating to certain employers required to report on health insurance coverage),

Amended 2010

2010 Pub. L. 111-148 Pub. L. 111–148, § 10108(j)(3)(F), substituted “certain” for “large”.
2010 Pub. L. 111-148 Pub. L. 111–148, § 1514(b)(2), added subpar. (HH).

(II) section 6035 (other than a statement described in paragraph (1)(D)),

Amended 2015

2015 Pub. L. 114-41 Pub. L. 114–41, § 2004(b)(2)(B), which directed amendment of subsec. (d)(2) by “adding at the end” subpar. (II), was executed by adding subpar. (II) after subpar. (HH) to reflect the probable intent of Congress.

(JJ) section 6226(a)(2) (relating to statements relating to alternative to payment of imputed underpayment by partnership) or under any other provision of this title which provides for the application of rules similar to such section,

Amended 2017, 2018, 2022

2022 Pub. L. 117-328 Pub. L. 117–328, § 334(d)(2)(B), redesignated subpar. (JJ) relating to section 6050Y as subpar. (KK) and added subpar. (LL).
2018 Pub. L. 115-141 Pub. L. 115–141, § 206(o), which directed amendment of par. (2) by striking “or” at the end of subpar. (HH), by striking the period at the end of subpar. (II) and inserting “, or”, and by inserting after subpar. (II) a new subpar. (JJ), was executed by adding subpar. (JJ), relating to section 6226(a)(2), after subpar. (II). The amendments to subpars. (HH) and (II) could not be executed because of the identical amendments already made by Pub. L. 115–97, § 13520(c)(1)(B). See 2017 Amendment note below.
2017 Pub. L. 115-97 Pub. L. 115–97, § 13520(c)(1)(B), added subpar. (JJ) relating to section 6050Y.

(KK) subsection (a)(2), (b)(2), or (c)(2) of section 6050Y (relating to returns relating to certain life insurance contract transactions),

(LL) section 6050Z (relating to reports relating to long-term care premium statements),

Amended 2022

2022 Pub. L. 117-328 Pub. L. 117–328, § 334(d)(2)(B), redesignated subpar. (JJ) relating to section 6050Y as subpar. (KK) and added subpar. (LL).

(MM) section 6050AA(c) (relating to statements relating to applicable passenger vehicle loan interest received in trade or business from individuals),

Amended 2025

2025 Pub. L. 119-21 Pub. L. 119–21, § 70203(c)(2)(B), added subpar. (MM).

(NN) section 6039K(c) (relating to disposition of qualified opportunity fund investments), or

Amended 2025

2025 Pub. L. 119-21 Pub. L. 119–21, § 70421(d)(2)(B), added subpars. (NN) and (OO).

(OO) section 6039L (relating to information required from certain qualified opportunity zone businesses and qualified rural opportunity zone businesses).

Amended 2025

2025 Pub. L. 119-21 Pub. L. 119–21, § 70421(d)(2)(B), added subpars. (NN) and (OO).

Such term also includes any form, statement, or schedule required to be furnished to the recipient of any amount from which tax was required to be deducted and withheld under chapter 3 or 4 (or from which tax would be required to be so deducted and withheld but for an exemption under this title or any treaty obligation of the United States).

(3) Specified information reporting requirement The term “specified information reporting requirement” means—

Amended 1992, 1996, 2017

2017 Pub. L. 115-97 Pub. L. 115–97, § 11051(b)(2)(C), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: “any requirement contained in the regulations prescribed under section 215 that a person—
“(i) furnish his TIN to another person, or
“(ii) include on his return the TIN of another person, and”.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1615(a)(2)(B), redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as follows: “the requirement of section 6109(e) that a person include the TIN of any dependent on his return, and”.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1615(a)(2)(B), redesignated subpar. (E) as (D).
1996 Pub. L. 104-188 Pub. L. 104–188, § 1704(j)(3), substituted “section 6109(h)” for “section 6109(f)” in introductory provisions.
1992 Pub. L. 102-486 Pub. L. 102–486 added subpar. (E).

Cited by 2

(A) the notice required by section 6050K(c)(1) (relating to requirement that transferor notify partnership of exchange),

(B) any requirement contained in the regulations prescribed under section 6109 that a person—

(i) include his TIN on any return, statement, or other document (other than an information return or payee statement),

(ii) furnish his TIN to another person, or

(iii) include on any return, statement, or other document (other than an information return or payee statement) made with respect to another person the TIN of such person, [OLRC note: So in original. Probably should be followed by “and”.]

Amended 1996, 2017

2017 Pub. L. 115-97 Pub. L. 115–97, § 11051(b)(2)(C), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: “any requirement contained in the regulations prescribed under section 215 that a person—
“(i) furnish his TIN to another person, or
“(ii) include on his return the TIN of another person, and”.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1615(a)(2)(B), inserted “and” at end.

(i) a person include on his return the name, address, and TIN of another person, or

(ii) a person furnish his TIN to another person.

(4) Required filing date The term “required filing date” means the date prescribed for filing an information return with the Secretary (determined with regard to any extension of time for filing).

(e) Special rule for certain partnership returns If any partnership return under section 6031(a) is required under section 6011(e) to be filed on magnetic media or in other machine-readable form, for purposes of this part, each schedule required to be included with such return with respect to each partner shall be treated as a separate information return.

Amended 1997

1997 Pub. L. 105-34 Pub. L. 105–34, § 1223(b), added subsec. (e).

Cited by 2

(f) Special rule for returns of educational institutions related to higher education tuition and related expenses No penalty shall be imposed under section 6721 or 6722 solely by reason of failing to provide the TIN of an individual on a return or statement required by section 6050S(a)(1) if the eligible educational institution required to make such return contemporaneously makes a true and accurate certification under penalty of perjury (and in such form and manner as may be prescribed by the Secretary) that it has complied with standards promulgated by the Secretary for obtaining such individual’s TIN.

“if the eligible educational institution required to make such return contemporaneously makes a true and accurate certification under penalty of perjury (and in such form and manner as may be prescribed by the Secretary) that it has complied with standards promulgated by the Secretary for obtaining such individual’s TIN.” Opening words

Textual readingALL OF= no penalty imposed

“solely by reason of failing to provide the TIN of an individual on a return or statement required by section 6050S(a)(1)”

“the eligible educational institution required to make such return contemporaneously makes a true and accurate certification under penalty of perjury”

“that it has complied with standards promulgated by the Secretary for obtaining such individual’s TIN”

Amended 2015

2015 Pub. L. 114-27 Pub. L. 114–27 added subsec. (f).

(g) Special rule for reporting certain additional taxes No penalty shall be imposed under section 6721 or 6722 if—

Amended 2022

2022 Pub. L. 117-328 Pub. L. 117–328, § 323(c), added subsec. (g).

(1) a person makes a return or report under section 6047(d) or 408(i) with respect to any distribution,

(2) such distribution is made following a rollover, transfer, or exchange described in section 72(t)(4)(C) or section 72(q)(3)(C),

(3) in making such return or report the person relies upon a certification provided by the taxpayer that the distributions satisfy the requirements of section 72(t)(4)(C)(iii) or section 72(q)(3)(B)(iii), as applicable, and

(4) such person does not have actual knowledge that the distributions do not satisfy such requirements.