# Treas. Reg. § 1.6050B-1: Information returns by person making unemployment compensation payments.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6050B-1>. Interprets 26 U.S.C. § 6050B.

For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined in section 85 (c)) aggregating $10 or more to any individual during any calendar year shall file a Form 1099UC in accordance with the instructions to such form. 

[T.D. 7705, 45 FR 46070, July 9, 1980]