26 USC 4104 - Information reporting for persons claiming certain tax benefits

U.S Code last checked for updates: Jan 19, 2025

§ 4104.

Information reporting for persons claiming certain tax benefits

(a)

In general

The Secretary shall require any person claiming tax benefits—

(1)

under the provisions of sections 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and

(2)

under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).

(b)

Contents of return

(c)

Enforcement

(Added Pub. L. 108–357, title III, § 303(a), Oct. 22, 2004, 118 Stat. 1466; amended Pub. L. 115–141, div. U, title IV, § 401(a)(220), Mar. 23, 2018, 132 Stat. 1194.)

cite as: 26 USC 4104