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TREASURY REGULATIONS


Index  » Subchapter A  » Reg. 1.6050B-1

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

January 14, 2024


§ 1.6050A-1 « Browse » § 1.6050D-1

See related I.R.C. 6050B

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

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.


[T.D. 7705, 45 FR 46070, July 9, 1980]
 

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