Amendments
2011—Subsec. (a). [Pub. L. 112–9, § 2(b)], struck out “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”.
Subsec. (h). [Pub. L. 112–9, § 3(a)], struck out subsec. (h) which related to treatment of rental property expense payments.
Subsecs. (i), (j). [Pub. L. 112–9, § 2(a)], struck out subsecs. (i) and (j) which read as follows:
“(i) Application to Corporations.—Notwithstanding any regulation prescribed by the Secretary before the date of the enactment of this subsection, for purposes of this section the term ‘person’ includes any corporation that is not an organization exempt from tax under section 501(a).
“(j) Regulations.—The Secretary may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purposes of this section, including rules to prevent duplicative reporting of transactions.”
2010—Subsec. (a). [Pub. L. 111–148, § 9006(b)], inserted “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”.
Subsec. (h). [Pub. L. 111–240] added subsec. (h). Former subsec. (h) redesignated (i).
[Pub. L. 111–148, § 9006(a)], added subsec. (h).
Subsec. (i). [Pub. L. 111–240] redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j).
[Pub. L. 111–148, § 9006(a)], added subsec. (i).
Subsec. (j). [Pub. L. 111–240] redesignated subsec. (i) as (j).
2004—Subsec. (g). [Pub. L. 108–357] added subsec. (g).
2003—Subsec. (f). [Pub. L. 108–173] added subsec. (f).
1996—Subsec. (d)(1). [Pub. L. 104–168] substituted “name, address, and phone number of the information contact” for “name and address”.
1986—Subsec. (a). [Pub. L. 99–514, § 1523(b)(2)], substituted “6049(a), or 6050N(a)” for “or 6049(a)”.
Subsec. (d). [Pub. L. 99–514, § 1501(c)(1)], in amending subsec. (d) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make returns for former references to persons making returns.
1984—Subsec. (a). [Pub. L. 98–369] inserted “6047(e),”.
1982—Subsec. (a). [Pub. L. 97–248] substituted “6049(a)” for “6049(a)(1)”, and “or 6045” for “6045, 6049(a)(2), or 6049(a)(3)”.
1981—Subsecs. (d), (e). [Pub. L. 97–34] added subsec. (d) and redesignated former subsec. (d) as (e).
1978—Subsecs. (c), (d). [Pub. L. 95–600] added subsec. (d) and redesignated subsec. (d) as (c).
1976—Subsecs. (a), (b). [Pub. L. 94–455] struck out “or his delegate” after “Secretary”.
1962—Subsec. (a). [Pub. L. 87–834, § 19(f)(1)], substituted “(other than payments to which section 6042(a)(1), 6044(a)(1), or 6049(a)(1) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), 6045, 6049(a)(2), or 6049(a)(3))” for “other than payments described in section 6042(1) or section 6045)”.
Subsec. (c). [Pub. L. 87–834, § 19(f)(2)], repealed subsec. (c) which related to returns of payments of interest by corporations.
Statutory Notes and Related Subsidiaries
Effective Date of 2011 Amendment
[Pub. L. 112–9, § 2(c)], Apr. 14, 2011, [125 Stat. 36], provided that: “The amendments made by this section [amending this section] shall apply to payments made after December 31, 2011.”
[Pub. L. 112–9, § 3(b)], Apr. 14, 2011, [125 Stat. 36], provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 2010.”
Effective Date of 2010 Amendment
[Pub. L. 111–240, title II, § 2101(b)], Sept. 27, 2010, [124 Stat. 2561], provided that: “The amendments made by subsection (a) [amending this section] shall apply to payments made after December 31, 2010.”
[Pub. L. 111–148, title IX, § 9006(c)], Mar. 23, 2010, [124 Stat. 855], provided that: “The amendments made by this section [amending this section] shall apply to payments made after December 31, 2011.”
Effective Date of 2004 Amendment
Amendment by [Pub. L. 108–357] applicable to amounts deferred after Dec. 31, 2004, with special rules relating to earnings and material modifications and exception for nonelective deferred compensation, see [section 885(d) of Pub. L. 108–357], set out as an Effective Date note under section 409A of this title.
Effective Date of 2003 Amendment
[Pub. L. 108–173, title XII, § 1203(b)], Dec. 8, 2003, [117 Stat. 2480], provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 2002.”
Effective Date of 1996 Amendment
[Pub. L. 104–168, title XII, § 1201(b)], July 30, 1996, [110 Stat. 1470], provided that: “The amendments made by subsection (a) [amending this section and sections 6041A, 6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, and 6050N of this title] shall apply to statements required to be furnished after December 31, 1996 (determined without regard to any extension).”
Effective Date of 1986 Amendment
Amendment by [section 1501(c)(1) of Pub. L. 99–514] applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see [section 1501(e) of Pub. L. 99–514], set out as an Effective Date note under section 6721 of this title.
Amendment by [section 1523(b)(2) of Pub. L. 99–514] applicable to payments made after Dec. 31, 1986, see [section 1523(d) of Pub. L. 99–514], set out as an Effective Date note under section 6050N of this title.
Effective Date of 1984 Amendment
Amendment by [Pub. L. 98–369] applicable to payments or distributions after Dec. 31, 1984, unless the payor elects to have such amendment apply to payments or distributions before Jan. 1, 1985, see [section 722(h)(5)(B) of Pub. L. 98–369], set out as a note under section 643 of this title.
Effective Date of 1982 Amendment
Amendment by [Pub. L. 97–248] applicable to amounts paid (or treated as paid) after Dec. 31, 1982, see [section 309(c) of Pub. L. 97–248], set out as a note under section 6049 of this title.
Effective Date of 1981 Amendment
Amendment by [Pub. L. 97–34] applicable to returns and statements required to be furnished after Dec. 31, 1981, see [section 723(c) of Pub. L. 97–34], set out as a note under section 6652 of this title.
Effective Date of 1978 Amendment
Amendment by [Pub. L. 95–600] applicable to payments made after Dec. 31, 1978, see [section 501(c) of Pub. L. 95–600], set out as a note under section 6001 of this title.
Effective Date of 1962 Amendment
Amendment by [Pub. L. 87–834] applicable to payments of dividends and interest made on or after Jan. 1, 1963, and to payments of amounts described in section 6044(b) of this title made on or after Jan. 1, 1963. with respect to patronage occurring on or after the first day of the first taxable year of the cooperative beginning on or after Jan. 1, 1963, see [section 19(h) of Pub. L. 87–834], set out as a note under section 6042 of this title.
Allowance of Electronic 1099’s
[Pub. L. 107–147, title IV, § 401], Mar. 9, 2002, [116 Stat. 40], provided that: “Any person required to furnish a statement under any section of subpart B of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 for any taxable year ending after the date of the enactment of this Act [Mar. 9, 2002], may electronically furnish such statement (without regard to any first class mailing requirement) to any recipient who has consented to the electronic provision of the statement in a manner similar to the one permitted under regulations issued under section 6051 of such Code or in such other manner as provided by the Secretary.”
Employer’s Duties in Connection With Recording and Reporting of Tips
[Pub. L. 94–455, title XXI, § 2211], Oct. 4, 1976, [90 Stat. 1905], as amended by [Pub. L. 99–514, § 2], Oct. 22, 1986, [100 Stat. 2095], provided that:“(a)
Suspension of Rulings.—
Until January 1, 1979, the law with respect to the duty of an employer under section 6041(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to report charge account tips of employees to the Internal Revenue Service (other than charge account tips included in statements furnished to the employer under section 6053(a) of such Code) shall be administered—
“(1)
without regard to Revenue Rulings 75–400 and 76–231, and
“(2)
in accordance with the manner in which such law was administered before the issuance of such rulings.
“(b)
Effective Date.—
This section shall take effect on January 1, 1976.”