26 CFR 1.6050B-1

§ 1.6050B-1 Information returns by person making unemployment compensation payments.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.6050B-1, § 1.6050B-1 Information returns by person making unemployment compensation payments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112156
Permanent ID: ys:prov:112156@1
SHA-256: dca9a6b9db16915d728eba88fabc785f3a65a71f29422a0e61296017e190a025

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Full text

For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined in section 85 (c)) aggregating $10 or more to any individual during any calendar year shall file a Form 1099UC in accordance with the instructions to such form.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.