26 U.S. Code § 6050B - Returns relating to unemployment compensation
(a) Requirement of reporting
Every person who makes payments of unemployment compensation aggregating $10 or more to any individual during any calendar year shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amounts of such payments and the name and address of the individual to whom paid.
(b) Statements to be furnished to individuals with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
For purposes of this section—
(1) Unemployment compensation
Source(Added Pub. L. 95–600, title I, § 112(b),Nov. 6, 1978, 92 Stat. 2777; amended Pub. L. 99–514, title XV, § 1501(c)(7),Oct. 22, 1986, 100 Stat. 2738; Pub. L. 104–168, title XII, § 1201(a)(7),July 30, 1996, 110 Stat. 1469; Pub. L. 104–188, title I, § 1704(t)(14),Aug. 20, 1996, 110 Stat. 1888.)
1996—Subsec. (b)(1). Pub. L. 104–168substituted “name, address, and phone number of the information contact” for “name and address”.
1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) generally, substituted references to persons required to make a return for former references to persons making a return and references to individuals whose names are required to be set forth for former references to individuals whose names are set forth, and struck out provision directing that no statement is required to be furnished to individuals if the aggregate amount of payments to such individual shown on the return is less than $10.
Effective Date of 1996 Amendment
Amendment by Pub. L. 104–168applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) ofPub. L. 104–168, set out as a note under section 6041 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) ofPub. L. 99–514, set out as an Effective Date note under section 6721 of this title.
Section applicable to payments of unemployment compensation made after Dec. 31, 1978, in taxable years ending after such date, but not applicable to payments made for weeks of unemployment ending before Dec. 1, 1978, see section 112(d) ofPub. L. 95–600, as amended, set out as a note under section 85 of this title.
Waiver of Statute of Limitations