payee statement
(3) Definitions For purposes of this subsection— (A) Qualified passive income The term “qualified passive income” means any item of gross income if— (i) such item of income is passive income (as defined in subsection (d)(2)(B) without regard to clause (iii) thereof), and (ii) such item of income is shown on a payee statement furnished to the individual. (B) Creditable foreign taxes The term “creditable foreign taxes” means any taxes for which a credit is allowable under section 901; except that such term shall not include any tax unless such tax is shown on a payee statement furnished to such individual. (C) Payee statement The term “payee statement” has the meaning given to such term by section 6724(d)(2). (D) Estates and trusts not eligible This subsection shall not apply to any estate or trust.