42 CFR 433.37 - Reporting provider payments to Internal Revenue Service.

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There are 2 Updates appearing in the Federal Register for 42 CFR 433. View below or at eCFR (GPOAccess)
§ 433.37 Reporting provider payments to Internal Revenue Service.
(a) Basis and purpose. This section, based on section 1902(a)(4) of the Act, prescribes requirements concerning—
(1) Identification of providers; and
(2) Compliance with the information reporting requirements of the Internal Revenue Code.
(b) Identification of providers. A State plan must provide for the identification of providers by—
(1) Social security number if—
(i) The provider is in solo practice; or
(ii) The provider is not in solo practice but billing is by the individual practitioner; or
(2) Employer identification number for all other providers.
(c) Compliance with section 6041 of the Internal Revenue Code. The plan must provide that the Medicaid agency complies with the information reporting requirements of section 6041 of the Internal Revenue Code (26 U.S.C. 6041). Section 6041 requires the filing of annual information returns showing amounts paid to providers, who are identified by name, address, and social security number or employer identification number.

Title 42 published on 2013-10-01

The following are only the Rules published in the Federal Register after the published date of Title 42.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-10-01; vol. 79 # 190 - Wednesday, October 1, 2014
    1. 79 FR 59123 - Medicare and Medicaid Program; Regulatory Provisions To Promote Program Efficiency, Transparency, and Burden Reduction
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      DEPARTMENT OF HEALTH AND HUMAN SERVICES, Centers for Medicare & Medicaid Services
      42 CFR Parts 430, 431, 433, 435, 436, and 440

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United States Code

Title 42 published on 2013-10-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 42 CFR 433 after this date.

  • 2014-11-17; vol. 79 # 221 - Monday, November 17, 2014
    1. 79 FR 68548 - Flexibility, Efficiency, and Modernization in Child Support Enforcement Programs
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      DEPARTMENT OF HEALTH AND HUMAN SERVICES, Centers for Medicare & Medicaid Services, Administration for Children and Families
      Notice of proposed rulemaking (NPRM).
      Consideration will be given to comments received by January 16, 2015.
      42 CFR Part 433