2021—Subsec. (c)(1)(C). Pub. L. 117–58, § 80603(a)(2), substituted “any person who (for consideration)” for “any other person who (for a consideration)” and “, and” for period at end.
Subsec. (c)(1)(D). Pub. L. 117–58, § 80603(a)(1), (3), added subpar. (D).
Subsec. (g)(3)(B)(iv), (v). Pub. L. 117–58, § 80603(b)(1)(A), added cl. (iv) and redesignated former cl. (iv) as (v).
Subsec. (g)(3)(C)(iii), (iv). Pub. L. 117–58, § 80603(b)(1)(C), added cl. (iii) and redesignated former cl. (iii) as (iv).
Subsec. (g)(3)(D). Pub. L. 117–58, § 80603(b)(1)(B), added subpar. (D).
2015—Subsec. (g)(2)(B)(iii). Pub. L. 114–113 added cl. (iii).
2014—Subsec. (g)(6). Pub. L. 113–295 added par. (6).
2008—Subsec. (b). Pub. L. 110–343, § 403(a)(3)(A), (C), in concluding provisions, substituted “February 15” for “January 31” and inserted at end “In the case of a consolidated reporting statement (as defined in regulations) with respect to any customer, any statement which would otherwise be required to be furnished on or before January 31 of a calendar year with respect to any item reportable to the taxpayer shall instead be required to be furnished on or before February 15 of such calendar year if furnished with such consolidated reporting statement.”
Subsec. (d). Pub. L. 110–343, § 403(a)(3)(B), in concluding provisions, struck out “at such time and” before “in the manner” and inserted “The written statement required under the preceding sentence shall be furnished on or before February 15 of the year following the calendar year in which the payment was made.” before “The Secretary may prescribe”.
Subsecs. (g), (h). Pub. L. 110–343, § 403(a)(1), (2), added subsecs. (g) and (h).
2005—Subsec. (e)(5)(A). Pub. L. 109–135 adjusted the margin of the third sentence to include it in concluding provisions with the second sentence.
1997—Subsec. (e)(5). Pub. L. 105–34, § 312(c), added par. (5).
Subsec. (f). Pub. L. 105–34, § 1021(a), added subsec. (f).
1996—Subsec. (b)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.
Subsec. (e)(3). Pub. L. 104–188 inserted at end “Nothing in this paragraph shall be construed to prohibit the real estate reporting person from taking into account its cost of complying with such requirement in establishing its charge (other than a separate charge for complying with such requirement) to any customer for performing services in the case of a real estate transaction.”
1992—Subsec. (e)(4). Pub. L. 102–486 substituted heading for one which read: “Whether seller’s financing was federally-subsidized” and amended text generally. Prior to amendment, text read as follows: “In the case of a real estate transaction involving a residence, the real estate reporting person shall specify on the return under subsection (a) and the statement under subsection (b) whether or not the financing (if any) of the seller was federally-subsidized indebtedness (as defined in section 143(m)(3)).”
1990—Subsec. (e)(4). Pub. L. 101–508 substituted “reporting person” for “broker”.
1989—Subsec. (e)(3), (4). Pub. L. 101–239 redesignated par. (3), relating to whether seller’s financing was federally-subsidized indebtedness, as (4).
1988—Subsec. (c)(1). Pub. L. 100–647, § 1015(e)(1)(A), inserted at end “A person shall not be treated as a broker with respect to activities consisting of managing a farm on behalf of another person.”
Subsec. (e)(1). Pub. L. 100–647, § 1015(e)(3)(A), substituted “real estate reporting person” for “real estate broker”.
Subsec. (e)(2). Pub. L. 100–647, § 1015(e)(3), substituted “estate reporting person” for “estate broker” in par. (2) heading and two places in text.
Subsec. (e)(3). Pub. L. 100–647, § 4005(g)(3), added par. (3) relating to whether seller’s financing was federally-subsidized indebtedness.
Pub. L. 100–647, § 1015(e)(2)(A), added par. (3) relating to prohibition of separate charge for filing return.
1986—Subsec. (b). Pub. L. 99–514, § 1501(c)(4), in amending subsec. (c) generally, substituted references to persons required to make a return for former references to persons making a return.
Subsec. (e). Pub. L. 99–514, § 1521(a), added subsec. (e).
1984—Subsec. (c)(4). Pub. L. 98–369, § 714(e)(1), added par. (4).
Subsec. (d). Pub. L. 98–369, § 150(a), added subsec. (d).
1982—Pub. L. 97–248 designated existing provisions as subsec. (a), substituted “the name and address of each customer, with such details regarding gross proceeds” for “the names of customers for whom such person has transacted any business, with such details regarding the profits and losses” after “may prescribe, showing” and “such business” for “each customer as will enable the Secretary to determine the amount of such profits and losses” after “with respect to”, and added subsecs. (b) and (c).
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Pub. L. 117–58, div. H, title VI, § 80603(c),
Pub. L. 114–113, div. Q, title II, § 202(e),
Amendment by Pub. L. 113–295 effective as if included in the provisions of the Energy Improvement and Extension Act of 2008, Pub. L. 110–343, div. B, to which such amendment relates, see section 210(h) of Pub. L. 113–295, set out as a note under section 45 of this title.
Amendment by Pub. L. 110–343 effective
Amendment by section 312(c) of Pub. L. 105–34 applicable to sales and exchanges after
Pub. L. 105–34, title X, § 1021(c),
Pub. L. 104–188, title XVII, § 1704(o)(2),
Amendment by Pub. L. 104–168 applicable to statements required to be furnished after
Pub. L. 102–486, title XIX, § 1939(b),
Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.
Pub. L. 100–647, title I, § 1015(e)(1)(B),
Pub. L. 100–647, title I, § 1015(e)(2)(B),
Amendment by section 1015(e)(3) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Amendment by section 4005(g)(3) of Pub. L. 100–647 applicable to financing provided, and mortgage credit certificates issued, after
Amendment by section 1501(c)(4) of Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after
Pub. L. 99–514, title XV, § 1521(c),
Pub. L. 98–369, div. A, title I, § 150(b),
Amendment by section 714(e)(1) of Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.
Pub. L. 97–248, title III, § 311(c)(1), “(A) regulations relating to reporting by commodities and securities brokers shall be issued under section 6045 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by this Act) within 6 months after the date of the enactment of this Act [“(B) such regulations shall not apply to transactions occurring before
Pub. L. 117–58, div. H, title VI, § 80603(d), “(1) whether any person is a broker under section 6045(c)(1) of the Internal Revenue Code of 1986, or“(2) whether any digital asset is property which is a specified security under section 6045(g)(3)(B) of such Code.”
Pub. L. 98–369, div. A, title VII, § 714(e)(2),