other reportable payment

(3) Other reportable payment The term “other reportable payment” means any payment of a kind, and to a payee, required to be shown on a return required under— (A) section 6041 (relating to certain information at source), (B) section 6041A(a) (relating to payments of remuneration for services), (C) section 6045 (relating to returns of brokers), (D) section 6050A (relating to reporting requirements of certain fishing boat operators), but only to the extent such payment is in money and represents a share of the proceeds of the catch, (E) section 6050N (relating to payments of royalties), or (F) section 6050W (relating to returns relating to payments made in settlement of payment card transactions).


26 USC § 3406(b)(3)

Scoping language

For purposes of this section
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