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26 U.S.C. § 4104

Information reporting for persons claiming certain tax benefits

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 4104, Information reporting for persons claiming certain tax benefits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463379
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Full text

The Secretary shall require any person claiming tax benefits— Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits. With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.