§ 6050F.
(a)
Requirement of reporting
The appropriate Federal official shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
(1)
the—
(A)
aggregate amount of social security benefits paid with respect to any individual during any calendar year,
(B)
aggregate amount of social security benefits repaid by such individual during such calendar year, and
(C)
aggregate reductions under section 224 of the Social Security Act (or under section 3(a)(1) of the Railroad Retirement Act of 1974) in benefits which would otherwise have been paid to such individual during the calendar year on account of amounts received under a workmen’s compensation act, and
(2)
the name and address of such individual.
(b)
Statements to be furnished to persons 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 of the agency making the payments, and
(2)
the aggregate amount of payments, of repayments, and of reductions, with respect to the individual required to be shown on such return.
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.
(Added [Pub. L. 98–21, title I, § 121(b)], Apr. 20, 1983, [97 Stat. 82]; amended [Pub. L. 99–514, title XV, § 1501(c)(9)], Oct. 22, 1986, [100 Stat. 2738]; [Pub. L. 100–360, title I, § 111(b)], July 1, 1988, [102 Stat. 697]; [Pub. L. 101–234, title I, § 102(a)], Dec. 13, 1989, [103 Stat. 1980]; [Pub. L. 103–296, title I, § 108(h)(4)], Aug. 15, 1994, [108 Stat. 1487].)