26 U.S. Code Part III - INFORMATION RETURNS
- SUBPART A - Information Concerning Persons Subject to Special Provisions (§§ 6031 to 6040)
- SUBPART B - Information Concerning Transactions With Other Persons (§§ 6041 to 6050W)
- SUBPART C - Information Regarding Wages Paid Employees (§§ 6051 to 6053)
- SUBPART D - Information Regarding Health Insurance Coverage (§§ 6055 to 6056)
- SUBPART E - Registration of and Information Concerning Pension, Etc., Plans (§§ 6057 to 6059)
- SUBPART F - Information Concerning Tax Return Preparers (§ 6060)
Information Returns in Electronic Format
Each office in the legislative branch, except the House and the Senate, which is responsible for preparing any written statement furnished under part 3 of subchapter A of chapter 61 of the Internal Revenue Code of 1986 on behalf of a person shall make the statement available to the person in an electronic format (at the direction of the person) which will enable the person to provide the statement electronically to a tax preparer or other provider of financial services.
Subsection (a) shall apply with respect to statements prepared for taxable years ending on or after December 31, 2004.”
LII has no control over and does not endorse any external Internet site that contains links to or references LII.