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Internal Revenue Code, § 6724. Waiver; Definitions And Special Rules

I.R.C. § 6724(a) Reasonable Cause Waiver
No penalty shall be imposed under this part with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.
I.R.C. § 6724(b) Payment Of Penalty
Any penalty imposed by this part shall be paid on notice and demand by the Secretary and in the same manner as tax.
I.R.C. § 6724(c) Special Rule For Failure To Meet Magnetic Media Requirements
No penalty shall be imposed under section 6721 solely by reason of any failure to comply with the requirements of the regulations prescribed under section 6011(e)(2), except to the extent that such a failure occurs with respect to more than the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns or with respect to a return described in section 6011(e)(4).
I.R.C. § 6724(d) Definitions
For purposes of this part—
I.R.C. § 6724(d)(1) Information Return
The term “information return” means—
I.R.C. § 6724(d)(1)(A)
any statement of the amount of payments to another person required by—
I.R.C. § 6724(d)(1)(A)(i)
section 6041(a) or (b) (relating to certain information at source),
I.R.C. § 6724(d)(1)(A)(ii)
section 6042(a)(1) (relating to payments of dividends),
I.R.C. § 6724(d)(1)(A)(iii)
section 6044(a)(1) (relating to payments of patronage dividends),
I.R.C. § 6724(d)(1)(A)(iv)
section 6049(a) (relating to payments of interest),
I.R.C. § 6724(d)(1)(A)(v)
section 6050A(a) (relating to reporting requirements of certain fishing boat operators),
I.R.C. § 6724(d)(1)(A)(vi)
section 6050N(a) (relating to payments of royalties),
I.R.C. § 6724(d)(1)(A)(vii)
section 6051(d) (relating to information returns with respect to income tax withheld),
I.R.C. § 6724(d)(1)(A)(viii)
section 6050R (relating to returns relating to certain purchases of fish), or
I.R.C. § 6724(d)(1)(A)(ix)
section 110(d) (relating to qualified lessee construction allowances for short-term leases),
I.R.C. § 6724(d)(1)(B)
any return required by—
I.R.C. § 6724(d)(1)(B)(i)
section 6041A(a) or (b) (relating to returns of direct sellers),
I.R.C. § 6724(d)(1)(B)(ii)
section 6043A(a) (relating to returns relating to taxable mergers and acquisitions),
I.R.C. § 6724(d)(1)(B)(iii)
section 6045(a) or (d) (relating to returns of brokers),
I.R.C. § 6724(d)(1)(B)(iv)
section 6045B(a) (relating to returns relating to actions affecting basis of specified securities),
I.R.C. § 6724(d)(1)(B)(v)
section 6050H(a) or (h)(1) (relating to mortgage interest received in trade or business from individuals),
I.R.C. § 6724(d)(1)(B)(vi)
section 6050I(a) or (g)(1) (relating to cash received in trade or business, etc.),
I.R.C. § 6724(d)(1)(B)(vii)
section 6050J(a) (relating to foreclosures and abandonments of security),
I.R.C. § 6724(d)(1)(B)(viii)
section 6050K(a) (relating to exchanges of certain partnership interests),
I.R.C. § 6724(d)(1)(B)(ix)
section 6050L(a) (relating to returns relating to certain dispositions of donated property),
I.R.C. § 6724(d)(1)(B)(x)
section 6050P (relating to returns relating to the cancellation of indebtedness by certain financial entities),
I.R.C. § 6724(d)(1)(B)(xi)
section 6050Q (relating to certain long-term care benefits),
I.R.C. § 6724(d)(1)(B)(xii)
section 6050S (relating to returns relating to payments for qualified tuition and related expenses),
I.R.C. § 6724(d)(1)(B)(xiii)
section 6050T (relating to returns relating to credit for health insurance costs of eligible individuals),
I.R.C. § 6724(d)(1)(B)(xiv)
section 6052(a) (relating to reporting payment of wages in the form of group-life insurance),
I.R.C. § 6724(d)(1)(B)(xv)
section 6050V (relating to returns relating to applicable insurance contracts in which certain exempt organizations hold interests),
I.R.C. § 6724(d)(1)(B)(xvi)
section 6053(c)(1) (relating to reporting with respect to certain tips),
I.R.C. § 6724(d)(1)(B)(xvii)
subsection (b) or (e) of section 1060 (relating to reporting requirements of transferors and transferees in certain asset acquisitions),
I.R.C. § 6724(d)(1)(B)(xviii)
section 4101(d) (relating to information reporting with respect to fuels taxes),
I.R.C. § 6724(d)(1)(B)(xix)
subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss),
I.R.C. § 6724(d)(1)(B)(xx)
section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts),
I.R.C. § 6724(d)(1)(B)(xxi)
section 6050U (relating to charges or payments for qualified long-term care insurance contracts under combined arrangements),
I.R.C. § 6724(d)(1)(B)(xxii)
section 6039(a) (relating to returns required with respect to certain options),
I.R.C. § 6724(d)(1)(B)(xxiii)
section 6050W (relating to returns to payments made in settlement of payment card transactions),
I.R.C. § 6724(d)(1)(B)(xxiv)
section 6055 (relating to returns relating to information regarding health insurance coverage),
I.R.C. § 6724(d)(1)(B)(xxv)
section 6056 (relating to returns relating to certain employers required to report on health insurance coverage), or
I.R.C. § 6724(d)(1)(B)(xxvi)
section 6050Y (relating to returns relating to certain life insurance contract transactions), and
I.R.C. § 6724(d)(1)(C)
any statement of the amount of payments to another person required to be made to the Secretary under—
I.R.C. § 6724(d)(1)(C)(i)
section 408(i) (relating to reports with respect to individual retirement accounts or annuities), or
I.R.C. § 6724(d)(1)(C)(ii)
section 6047(d) (relating to reports by employers, plan administrators, etc.), and
I.R.C. § 6724(d)(1)(D)
any statement required to be filed with the Secretary under section 6035.
Such term also includes any form, statement, or schedule required to be filed with the Secretary under chapter 4 or with respect to any amount from which tax was required to be deducted and withheld under chapter 3 (or from which tax would be required to be so deducted and withheld but for an exemption under this title or any treaty obligation of the United States).
I.R.C. § 6724(d)(2) Payee Statement
The term “payee statement” means any statement required to be furnished under—
I.R.C. § 6724(d)(2)(A)
section 6031(b) or (c), 6034A, or 6037(b) (relating to statements furnished by certain pass-thru entities),
I.R.C. § 6724(d)(2)(B)
section 6039(b) (relating to information required in connection with certain options),
I.R.C. § 6724(d)(2)(C)
section 6041(d) (relating to information at source),
I.R.C. § 6724(d)(2)(D)
section 6041A(e) (relating to returns regarding payments of remuneration for services and direct sales),
I.R.C. § 6724(d)(2)(E)
section 6042(c) (relating to returns regarding payments of dividends and corporate earnings and profits),
I.R.C. § 6724(d)(2)(F)
subsections (b) and (d) of section 6043A (relating to returns relating to taxable mergers and acquisitions),
I.R.C. § 6724(d)(2)(G)
section 6044(e) (relating to returns regarding payments of patronage dividends),
I.R.C. § 6724(d)(2)(H)
section 6045(b) or (d) (relating to returns of brokers),
I.R.C. § 6724(d)(2)(I)
section 6045A (relating to information required in connection with transfers of covered securities to brokers),
I.R.C. § 6724(d)(2)(J)
subsections (c) and (e) of section 6045B (relating to returns relating to actions affecting basis of specified securities),
I.R.C. § 6724(d)(2)(K)
section 6049(c) (relating to returns regarding payments of interest),
I.R.C. § 6724(d)(2)(L)
section 6050A(b) (relating to reporting requirements of certain fishing boat operators),
I.R.C. § 6724(d)(2)(M)
section 6050H(d) or (h)(2) (relating to returns relating to mortgage interest received in trade or business from individuals),
I.R.C. § 6724(d)(2)(N)
section 6050I(e) or paragraph (4) or (5) of section 6050I(g) (relating to cash received in trade or business, etc.),
I.R.C. § 6724(d)(2)(O)
section 6050J(e) (relating to returns relating to foreclosures and abandonments of security),
I.R.C. § 6724(d)(2)(P)
section 6050K(b) (relating to returns relating to exchanges of certain partnership interests),
I.R.C. § 6724(d)(2)(Q)
section 6050L(c) (relating to returns relating to certain dispositions of donated property),
I.R.C. § 6724(d)(2)(R)
section 6050N(b) (relating to returns regarding payments of royalties),
I.R.C. § 6724(d)(2)(S)
section 6050P(d) (relating to returns relating to the cancellation of indebtedness by certain financial entities),
I.R.C. § 6724(d)(2)(T)
section 6050Q(b) (relating to certain long-term care benefits),
I.R.C. § 6724(d)(2)(U)
section 6050R(c) (relating to returns relating to certain purchases of fish),
I.R.C. § 6724(d)(2)(V)
section 6051 (relating to receipts for employees),
I.R.C. § 6724(d)(2)(W)
section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),
I.R.C. § 6724(d)(2)(X)
section 6053(b) or (c) (relating to reports of tips),
I.R.C. § 6724(d)(2)(Y)
section 6048(b)(1)(B) (relating to foreign trust reporting requirements),
I.R.C. § 6724(d)(2)(Z)
section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person,
I.R.C. § 6724(d)(2)(AA)
section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person,
I.R.C. § 6724(d)(2)(BB)
section 6050S(d) (relating to returns relating to qualified tuition and related expenses),
I.R.C. § 6724(d)(2)(CC)
section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts),
I.R.C. § 6724(d)(2)(DD)
section 6050T (relating to returns relating to credit for health insurance costs of eligible individuals),
I.R.C. § 6724(d)(2)(EE)
section 6050U (relating to charges or payments for qualified long-term care insurance contracts under combined arrangements),
I.R.C. § 6724(d)(2)(FF)
section 6050W(f) (relating to returns relating to payments made in settlement of payment card transactions),
I.R.C. § 6724(d)(2)(GG)
section 6055(c) (relating to statements relating to information regarding health insurance coverage),
I.R.C. § 6724(d)(2)(HH)
section 6056(c) (relating to statements relating to certain employers required to report on health insurance coverage),
I.R.C. § 6724(d)(2)(II)
section 6035 (other than a statement described in paragraph (1)(D)), or
I.R.C. § 6724(d)(2)(JJ)
subsection (a)(2), (b)(2), or (c)(2) of section 6050Y (relating to returns relating to certain life insurance contract transactions).
I.R.C. § 6724(d)(2)(JJ)
section 6226(a)(2) (relating to statements relating to alternative to payment of imputed underpayment by partnership) or under any other provision of this title which provides for the application of rules similar to such section.
Such term also includes any form, statement, or schedule required to be furnished to the recipient of any amount from which tax was required to be deducted and withheld under chapter 3 or 4 (or from which tax would be required to be so deducted and withheld but for an exemption under this title or any treaty obligation of the United States).
I.R.C. § 6724(d)(3) Specified Information Reporting Requirement
The term “specified information reporting requirement” means—
I.R.C. § 6724(d)(3)(A)
the notice required by section 6050K(c)(1) (relating to requirement that transferor notify partnership of exchange),
I.R.C. § 6724(d)(3)(B)
any requirement contained in the regulations prescribed under section 6109 that a person—
I.R.C. § 6724(d)(3)(B)(i)
include his TIN on any return, statement, or other document (other than an information return or payee statement),
I.R.C. § 6724(d)(3)(B)(ii)
furnish his TIN to another person, or
I.R.C. § 6724(d)(3)(B)(iii)
include on any return, statement, or other document (other than an information return or payee statement) made with respect to another person the TIN of such person,
I.R.C. § 6724(d)(3)(C)
any requirement under section 6109(h) that—
I.R.C. § 6724(d)(3)(C)(i)
a person include on his return the name, address, and TIN of another person, or
I.R.C. § 6724(d)(3)(C)(ii)
a person furnish his TIN to another person.
I.R.C. § 6724(d)(4) Required Filing Date
The term “required filing date” means the date prescribed for filing an information return with the Secretary (determined with regard to any extension of time for filing).
I.R.C. § 6724(e) Special Rule For Certain Partnership Returns
If any partnership return under section 6031(a) is required under section 6011(e) to be filed on magnetic media or in other machine-readable form, for purposes of this part, each schedule required to be included with such return with respect to each partner shall be treated as a separate information return.
I.R.C. § 6724(f) Special Rule For Returns Of Educational Institutions Related To Higher Education Tuition And Related Expenses
No penalty shall be imposed under section 6721 or 6722 solely by reason of failing to provide the TIN of an individual on a return or statement required by section 6050S(a)(1) if the eligible educational institution required to make such return contemporaneously makes a true and accurate certification under penalty of perjury (and in such form and manner as may be prescribed by the Secretary) that it has complied with standards promulgated by the Secretary for obtaining such individual's TIN.
(Added by Pub. L. 99-514, title XV, Sec. 1501(a), Oct. 22, 1986, 100 Stat. 2734, and amended Pub. L. 100-418, title I, Sec. 1941(b)(2)(M), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100-647, title I, Sec. 1006(h)(3)(A), 1015(a), title III, Sec. 3001(b)(1), (2), Nov. 10, 1988, 102 Stat. 3410, 3568, 3614; Pub. L. 101-239, title VII, Sec. 7711(a), 7811(c)(3), 7813(a), Dec. 19, 1989, 103 Stat. 2391, 2407, 2412; Pub. L. 101-508, title XI, Sec. 11212(e)(1), 11323(b)(2), (c)(2), Nov. 5, 1990, 104 Stat. 1388-432, 1388-465; Pub. L. 104-188, title I, Aug. 20, 1996, 110 Stat. 1755; Pub. L. 104-191, title III, 323(b), Aug. 21, 1996, 110 Stat. 1936 ;Pub. L. 105-34, title II, XII, XVI, , Sec. 201(c)(2)(A), 1213(b), 1223(b), 1602(d)(2)(A), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-206, title VI, Secs. 6010(o), 6012(d), July 22, 1998, 112 Stat 685; Pub. L. 106-554, Sec. 319, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 107-210, title II, Sec. 202(c), Aug. 6, 2002, 116 Stat. 933; Pub. L. 108-357, title VIII, Sec. 805, 853, Oct. 22, 2004, 118 Stat. 1418; Pub. L. 109-280, title VIII, XII, Sec. 844(d)(2), 1211(b)(1), Aug. 17, 2006, 120 Stat. 780; Pub. L. 109-432, div. A, title IV, Sec. 403(c), Dec. 20, 2006, 120 Stat. 2922; Pub. L. 110-172, Sec. 11(b)(2), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 110-289, div. C, title III, Sec. 3091(b), July 30, 2008, 122 Stat. 2654; Pub. L. 110-343, div. B, title IV, Sec. 403, Oct. 3, 2008, 122 Stat. 3765; Pub. L. 111-147, Sec. 501(c), 522(b), Mar. 18, 2010, 124 Stat. 71; Pub. L. 111-148, Sec. 1502(b), 1514(b), 10108(j), Mar. 23, 2010, 124 Stat. 119; Pub. L. 113-295, Div. A, title II, Sec. 220(x), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 114-27, title VIII, Sec. 805(a), June 29, 2015; Pub. L. 114-41, title II, Sec. 2004(b)(2), July 31, 2015, 129 Stat. 443; Pub. L. 115-97, title I, Sec. 11051(b)(2), 13520(c), Dec. 22, 2017, 131 Stat. 2054; Pub. L. 115-141, Div. U, title II, Sec. 206(o), title II, Sec. 401(a)(315)-(320), Mar. 23, 2018, 132 Stat. 348; Pub. L. 116-25, title II, Sec. 2301(d), July 1, 2019, 133 Stat. 981.)
BACKGROUND NOTES
AMENDMENTS
2019 — Subsec. (c). Pub. L. 116-25, Sec. 2301(d), amended subsec. (c) by substituting “the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns” for “250 information returns (more than 100 information returns in the case of a partnership having more than 100 partners)”.
2018 - Subsec. (d)(1)(B)(xx). Pub. L. 115-141, Div. U, Sec. 401(a)(315), amended clause (xx) by striking “or” at the end.
Subsec. (d)(1)(B)(xxi). Pub. L. 115-141, Div. U, Sec. 401(a)(316), amended clause (xxi) by striking “and” at the end.
Subsec. (d)(1). Pub. L. 115-141, Div. U, Sec. 401(a)(317), amended par. (1) by substituting “Such term also includes” for “Such term also includes”.
Subsec. (d)(2)(F). Pub. L. 115-141, Div. U, Sec. 401(a)(318), amended subpar. (F) by substituting a comma for the period at the end.
Subsec. (d)(2)(M). Pub. L. 115-141, Div. U, Sec. 401(a)(319), amended subpar. (M) by substituting “(h)(2) (relating” for “(h)(2) relating”.
Subsec. (d)(2)(DD). Pub. L. 115-141, Div. U, Sec. 401(a)(320), amended subpar. (DD) by adding a comma at the end.
Subsec. (d)(2)(HH)-(JJ). Pub. L. 115-141, Div. U, Sec. 206(o), amended par. (2) by striking “or” at the end of subpar. (HH), by substituting “, or” for the period at the end of subpar. (II), and by adding a new subpar. (JJ).
2017 - Subsec. (d)(1)(B)(xxiv)-(xxvi). Pub. L. 115-97, Sec. 13520(c)(1)(A), amended subpar. (B) by striking “or” at the end of clause (xxiv), by substituting “or” for “and” in clause (xxv), and by adding clause (xxvi).
Subsec. (d)(2)(HH)-(JJ). Pub. L. 115-97, Sec. 13520(c)(1)(B), amended par. (2) by striking “or” at the end of subpar. (HH), by substituting “, or” for the period at the end of subpar. (II), and by adding subpar. (JJ).
Subsec. (d)(3)(C)-(D). Pub. L. 115-97, Sec. 11051(b)(2)(C), amended par. (3) by striking subpar. (C) and by redesignating subpar. (D) as subpar. (C). Before being struck, it read as follows:
“(C) any requirement contained in the regulations prescribed under section 215 that a person—
“(i) furnish his TIN to another person, or
“(ii) include on his return the TIN of another person, and”.
2015 - Subsec. (d)(1)(B)-(D). Pub. L. 114-41, Sec. 2004(b)(2)(A), amended par. (1) by striking “and” at the end of subpar. (B), by substituting “, and” for the period at the end of subpar. (C), and by adding subpar. (D).
Subsec. (d)(2)(GG)-(II). Pub. L. 114-41, Sec. 2004(b)(2)(B), amended par. (2) by striking “or” at the end of subpar. (GG), by substituting “, or” for the period at the end of subpar. (HH), and by adding subpar. (II).
Subsec. (f). Pub. L. 114-27, Sec. 805(a), added subsec. (f).
2014 - Subsec. (d)(2)(FF). Pub. L. 113-295, Div. A, Sec. 220(x) amended subpar. (FF) by substituting “6050W(f)” for “6050W”.
2010 - Subsec. (d)(1)(B)(xxii)-(xxiv). Pub. L. 111-148, Sec. 1502(b)(1), amended subpar. (B) by striking “or” at the end of clause (xxii); by striking “and” at the end of clause (xxiii); and by adding clause (xxiv).
Subsec. (d)(1)(B)(xxiii)-(xxv). Pub. L. 111-148, Sec. 1514(b)(1), amended subpar. (B) by striking “or” at the end of clause (xxiii); by striking “and” at the end of clause (xxiv); and by adding clause (xxv).
Subsec. (d)(1)(B)(xxv). Pub. L. 111-148, Sec. 10108(j)(3)(E), amended clause (xxv) by substituting “certain” for “large”.
Subsec. (d)(2)(EE)-(GG). Pub. L. 111-148, Sec. 1502(b)(2), amended subpar. (B) by striking “or” at the end of subclause (EE); by striking “and” at the end of subclause (FF); and by adding subclause (GG).
Subsec. (d)(FF)-(HH). Pub. L. 111-148, Sec. 1514(b)(2), amended subpar. (B) by striking “or” at the end of subclause (FF); by striking “and” at the end of subclause (GG); and by adding subclause (HH).
Subsec. (d)(2)(HH). Pub. L. 111-148, Sec. 10108(j)(3)(F), amended clause (xxv) by substituting “certain” for “large”.
Subsec. (c). Pub. L. 111-147, Sec. 552(b), amended subsec. (c) by inserting “or with respect to a return described in section 6011(e)(4)” before the period at the end.
Subsec. (d)(1). Pub. L. 111-147, Sec. 501(c)(6), amended par. (1) by inserting “under chapter 4 or” after ‘’filed with the Secretary” in the last sentence.
Subsec. (d)(2). Pub. L. 111-147, Sec. 501(c)(7), amended par. (2) by inserting “or 4” after “chapter 3”.
2008 - Subsec. (d)(1)(B)(iv)-(xxiii). Pub. L. 110-343, Div. B, Sec. 403(d)(2)(A), amended subpar. (B) by redesignating clauses (iv)-(xxii) as clauses (v)-(xxiii), respectively, and by adding clause (iv).
Subsec. (d)(2)(I)-(FF). Pub. L. 110-343, Div. B, Sec. 403(c)(2), amended par. (2) by redesignating subpar. (I)-(EE) as subpar. (J)-(FF), respectively, and by adding subpar. (I).
Subsec. (d)(2)(J)-(GG). Pub. L. 110-343, Div. B, Sec. 403(d)(2)(B), amended par. (2) by redesignating subpar. (J)-(FF) as subpar. (K)-(GG), respectively, and by adding subpar. (J).
Subsec. (d)(1)(B)(xix)-(xxii). Pub. L. 110-289, Sec. 3091(b)(1), amended subpar. (B) by striking “or” at the end of clause (xx); by redesignating the clause (xix) that follows clause (xx) as clause (xxi) and substituting “or” for “and” at the end of such redesignated clause; and by adding clause (xxii).
Subsec. (d)(2)(BB)-(DD). Pub. L. 110-289, Sec. 3091(b)(2), amended par. (2) by striking “or” at the end of subpar. (BB); by substituting “, or” for the period at the end of subpar. (CC); and by adding subpar. (DD).
2007 - Subsec. (d)(1)(B)(iv). Pub. L. 110-172, Sec. 11(b)(2)(A), amended clause (iv) by inserting “or (h)(1)” after “section 6050H(a)”.
Subsec. (d)(2)(K). Pub. L. 110-172, Sec. 11(b)(2)(B), amended subpar. (K) by inserting “or (h)(2)” after “section 6050H(d)”.
2006 - Subsec. (d)(1)(B)(xvii)-(xix). Pub. L. 109-432, Sec. 403(c)(1), amended subpar. (B) by striking “or” at the end of clause (xvii), by substituting “or” for “and” at the end of clause (xviii), and by adding clause (xix). Note that a clause (xix) already exists.
Subsec. (d)(2)(B). Pub. L. 109-432, Sec. 403(c)(2), amended subpar. (B) by substituting “section 6039(b)” for “section 6039(a)”.
Subsec. (d)(1)(B)(xvii)-(xix). Pub. L. 109-280, Sec. 844(d)(2)(A), amended subpar. (B) by striking “or” at the end of clause (xvii), by substituting “or” for “and” at the end of clause (xviii), and by adding clause (xix).
Subsec. (d)(1)(B)(xiv)-(xx). Pub. L. 109-280, Sec. 1211(b)(1), amended subpar. (B) by redesignating clauses (xiv)-(xix) as clauses (xv)-(xx), respectively, and by adding new clause (xiv).
Subsec. (d)(2)(AA)-(CC). Pub. L. 109-280, Sec. 844(d)(2)(B), amended par. (2) by striking “or” at the end of subpar. (AA), by striking the period at the end of subpar. (BB), and by adding subpar. (CC).
2004 - Subsec. (d)(1)(B). Pub. L. 108-357, Sec. 805(b)(1), amended subpar. (B) by redesignating clauses (ii)-(xviii) as (iii)-(xix), respectively, and by adding clause (ii).
Subsec. (d)(1)(B). Pub. L. 108-357, Sec. 853(d)(2)(L), amended subpar. (B) by striking clause (xvi), after redesignation by Sec. 805(b)(1), and redesignating clauses (xvii)-(xix) as (xvi)-(xviii), respectively. Before being struck, clause (xvi) read as follows:
“(xvi) subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),”.
Subsec. (d)(2). Pub. L. 108-357, Sec. 805(b)(2), amended par. (2) by redesignating subpar. (F)-(BB) as (G)-(CC), respectively, and by adding a subclause (F).
Subsec. (d)(2). Pub. L. 108-357, Sec. 853(d)(2)(M), amended par. (2) by striking subpar. (X) (after redesignation) and by redesignating subpar. (Y)-(CC) as (X)-(BB), respectively. Before being struck, subpar. (X), as redesignated, read as follows:
“(X) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),”.
2002—Subsec. (d)(1)(B). Pub. L. 107-210, Sec. 202(c), amended subpar. (B) by redesignating clauses (xi)-(xvii) as (xii)-(xviii), respectively, and by adding a new clause (xi).
Subsec. (d)(2). Pub. L. 107-210, Sec. 202(c), amended par. (2) by striking “or” at the end of subpar. (Z), by substituting “, or” for the period at the end of subpar. (AA), and by adding subpar. (BB).
2000-Subsec. (d)(1)(B). Pub. L. 106-554, Sec. 319(23)(A), amended clauses (xiv)-(xvii). Before amendment, they read as follows:
“(xiv) subparagraph (A) or (C) of subsection (c)(4), or section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels), or
“(xv) section 4101(d) (relating to information reporting with respect to fuels taxes),
“(xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts).”
Subsec. (d)(2)(Z). Pub. L. 106-554, Sec. 319, amended subpar. (Z) by substituting “, or” for “or” at the end.
1998 - Subsec. (c). Pub. L. 105-206, Sec. 6012(d), amended subsec. (c) by adding “(more than 100 information returns in the case of a partnership having more than 100 partners)”.
Subsec. (d)(1)(B). Pub. L. 105-206, Sec. 6010(o)(4)(B), amended subpar. (B) by striking “or” at the end of clause (xv), by substituting “, or” for the period at the end of clause (xvi), and by adding clause (xvii).
Subsec. (d)(2). Pub. L. 105-206, Sec. 6010(o)(4)(C), amended par. (2) by striking “or” at the end of subpar. (Y); by substituting “, or” for the period at the end of subpar. (Z); and by adding subpar. (AA).
1997 - Subsec. (d)(1)(A). Pub. L. 105-34, Sec. 1213(b), amended subpar. (A) by striking “or” at the end of clause (vii); by adding “or” at the end of clause (viii); and by adding new clause (ix).
Subsec. (d)(1)(B). Pub. L. 105-34, Sec. 201(c)(2)(A), as amended by Pub. L. 105-206, Sec. 6004(a)(3), redesignated clauses (x) - (xv) as clauses (xi) - (xvi), respectively, and added a new clause (x).
Subsec. (d)(2). Pub. L. 105-34, Sec. 1602(d)(2)(A), amended par. (2) by striking all the material that followed subpar. (Q) and preceded the last sentence and inserting the above language. Prior to amendment it read as follows:
“(R) section 6050R(c) (relating to returns relating to certain purchases of fish),
“(S) section 6051 (relating to receipts for employees),
“(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance), or
“(U) section 6053(b) or (c) (relating to reports of tips),
“(V) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),
“(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or
“(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.
“(U)[Y] section 6048(b)(1)(B) (relating to foreign trust reporting requirements).
Subsec. (d)(2). Pub. L. 105-34, Sec. 201(c)(2)(B), amended par. (2) by striking “or” at the end of subpar. (X); by substituting “, or” for “.” at the end of subpar. (Y); and by adding new subpar. (Z).
Subsec. (e). Pub. L. 105-34, Sec. 1223(b), added subsec. (e).
1996 - Subsec. (d)(1)(B). Pub. L. 104-191, Sec. 323(b)(1), redesignated clauses (ix) through (xiv) as clauses (x) through (xv), respectively, and added new clause (ix).
1996 - Subsec. (d)(1)(B)(xi). Pub. L. 104-188, Sec. 1702(b)(1), amended Pub. L. 101-508, Sec. 11212(e), by substituting “Subparagraph (B) of section 6724(d)(1)” for “Paragraph (1) of section 6724(d)”.
Subsec. (d)(2). Pub. L. 104-191, Sec. 323(b)(2), redesignated subpars. (Q) through (T) and subpars. (R) through (U), respectively, and added new subpar. (Q).
1996 - Subsec. (d)(1)(A), (B), and (C). Pub. L. 104-188, sec. 1455(a)(1) struck ‘and’ at the end of subpar. (A), replaced the period at the end of subpar. (B) with ‘, and’, and added new subpar. (C).
Subsec. (d)(1)(A)(vi), (vii), and (viii). Pub. L. 104-188, sec. 1116(b)(2)(A) struck ‘or’ at the end of clause (vi), replaced ‘and’ with ‘or’ at the end of clause (vii), and inserted new clause (viii).
Subsec. (d)(1)(B). Pub. L. 104-188, sec. 1702(c)(2) struck ‘or’ at the end of clause (xii) and replaced the period at the end of clause (xiii) with ‘, or’.
Subsec. (d)(2). Pub. L. 104-188, sec. 1116(b)(2)(B) redesignated subpars. (R) through (U) as subpars. (S) through (V), and added new subpar. (R).
Subsec. (d)(2). Pub. L. 104-188, sec. 1455(a)(2) struck ‘or’ at the end of subpar. (U), replaced the period with a comma at the end of subpar. (V), and added new subpars. (W) and (X).
Subsec. (d)(2). Pub. L. 104-188, sec. 1901(c)(1) struck ‘or’ at the end of subpar. (S), replaced the period with a comma at the end of subpar. (T), and added new subpar. (U)[Y].
Subsec. (d)(3)(C), (D), and (E). Pub. L. 104-188, Sec. 1615(a)(2)(B) added ‘and’ to the end of subpar. (C), struck subpar. (D), and redesignated subpar. (E) as subpar. (D). Prior to amendment subpar. (D) read as follows:
‘(D) the requirement of section 6109(e) that a person include the TIN of any dependent on his return, and’
Subsec. (d)(3)(E). Pub. L. 104-188, Sec. 1704(j)(3) substituted ‘section 6109(h)’ for ‘section 6109(f).
1994 - Subsec. (d)(1)(B)(iv). Pub. L. 103-322, Sec. 20415(b)(1), amended clause (iv) by substituting “business, etc.” for “business.
Subsec. (d)(2)(K). Pub. L. 103-322, Sec. 20415(b)(2), amended subpar. (K) by substituting “business, etc.” for “business”.
1993 - Subsec. (d)(1)(B). Pub. L. 103-66, Sec. 13252(b)(1), amended subpar. (B) by redesignating clauses (viii)-(xiv) as clauses (ix)-(xv), respectively and by adding a new clause (viii).
Subsec. (d)(2)(P)-(T). Pub. L. 103-66, Sec. 13242(b)(2), amended par. (2) by redesignating subpars. (P)-(S) as subpars. (Q)-(T), respectively, and by adding a new subpar. (P).
1992 - Subsec. (d)(3). Pub. L. 102-486, Sec. 1933(b), amended par. (3) by striking “and” at the end of subpar. (C), by substituting “, and” for the period at the end of subpar. (D), and by adding subpar. (E).
1990 - Subsec. (d)(1)(B)(x). Pub. L. 101-508, Sec. 11323(b)(2), substituted ‘subsection (b) or (e) of section 1060’ for ‘section 1060(b)’.
Subsec. (d)(1)(B)(xi). Pub. L. 101-508, Sec. 11212(e)(1), as amended by Pub. L. 104-188, Sec. 1702(b)(1), struck ‘, or subsection (e),’ after ‘(c)(4)’ in cl. (xi).
Subsec. (d)(1)(B)(xii). Pub. L. 101-508, Sec. 11323(c)(2), added cl. (xii) relating to subpar. (C) of section 338(h)(10).
Pub. L. 101-508, Sec. 11212(e)(1), added cl. (xii) relating to section 4101(d).
1989 - Pub. L. 101-239, Sec. 7711(a), amended section generally, substituting subsecs. (a) to (d) for former subsec. (a) relating to reasonable cause waivers, subsec. (b) relating to payment of penalty, subsec. (c) relating to special rules for failure to file interest and dividend returns or statements, and subsec. (d) relating to definitions.
Subsec. (d)(1)(B)(viii) to (xi). Pub. L. 101-239, Sec. 7811(c)(3), amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) to (xi) read as follows:
‘(viii) section 6052(a) (relating to reporting payment of wages in the form of group-term life insurance),
‘(ix) section 6053(c)(1) (relating to reporting with respect to certain tips), or
‘(xi) section 1060(b) (relating to reporting requirements of transferors and transferees in certain asset acquisitions).
‘(xi) subparagraph (A) or (C) of subsection (c)(4), or subsection (d), of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels).’
Subsec. (d)(2). Pub. L. 101-239, Sec. 7813(a), struck out ‘or’ after ‘insurance),’ in subpar. (Q), substituted ‘tips), or’ for ‘tips).’ in subpar. (R), and redesignated subpar. (U) as (S).
1988 - Subsec. (d)(1)(B). Pub. L. 100-647, Sec. 3001(b)(1), which directed that ‘or’ be struck out at end of cl. (ix), ‘, or’ be substituted for period at end of cl. (x), and cl. (xi) relating to section 4093 be added, was executed by striking out ‘or’ at end of cl. (ix) and adding cl. (xi) in view of intervening amendments by section 1941(b)(2)(M)(i) of Pub. L. 100-418, and by section 1006(h)(3)(A) of Pub. L. 100-647.
Pub. L. 100-647, Sec. 1006(h)(3)(A), struck out ‘or’ at end of cl. (ix), substituted ‘, or’ for period at end of cl. (x), and added cl. (xi) relating to section 1060.
Pub. L. 100-418, Sec. 1941(b)(2)(M)(i), redesignated cls. (ii) to (x) as (i) to (ix) and struck out former cl. (i) which read as follows: ‘section 4997(a) (relating to information with respect to windfall profit tax on crude oil),’.
Subsec. (d)(2). Pub. L. 100-647, Sec. 3001(b)(2), which directed that ‘or’ be struck out at end of subpar. (S), ‘, or’ be substituted for period at end of subpar. (T), and subpar. (U) be added, was executed by adding subpar. (U) in view of intervening amendment by section 1941(b)(2)(M)(ii) of Pub. L. 100-418.
Pub. L. 100-418, Sec. 1941(b)(2)(M)(ii), redesignated subpars. (B) to (J) as (A) to (I), respectively, and struck out former subpar. (A) which read as follows: ‘section 4997(a) (relating to records and information; regulations),’ and redesignated subpars. (L) to (T) as (J) to (R), respectively, and struck out former subpar. (K) which read as follows: ‘section 6050C (relating to information regarding windfall profit tax on domestic crude oil),’.
Subsec. (d)(2)(B). Pub. L. 100-647, Sec. 1015(a), substituted ‘6031(b) or (c)’ for ‘6031(b)’.
EFFECTIVE DATE OF 2019 AMENDMENT
Amendment by Pub. L. 116-25, Subtitle D, Sec. 2301(d), on the date of the enactment of this Act [Enacted: July 1, 2019].
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendment by Pub. L. 115-141, Div. U, Sec. 206(n)(3), effective as if included in Section 1101 of the Bipartisan Budget Act of 2015 [Pub. L. 114-74].
Amendments by Pub. L. 115-141, Div. U, Sec. 401(a), effective March 23, 2018.
EFFECTIVE DATE OF 2017 AMENDMENTS
Amendments by Sec. 11051(b)(2)(C) of Pub. L. 115-97 effective for (1) any divorce or separation instrument (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 as in effect before the date of the enactment of this Act [Enacted: Dec. 22, 2017]) executed after December 31, 2018, and (2) any divorce or separation instrument (as so defined) executed on or before such date and modified after such date if the modification expressly provides that the amendments made by this section apply to such modification.
Amendments by Sec. 13520(c)(1) of Pub. L. 115-97 effective for (1) reportable policy sales (as defined in section 6050Y(d)(2) of the Internal Revenue Code of 1986 (as added by subsection (a)) after December 31, 2017, and (2) reportable death benefits (as defined in section 6050Y(d)(4) of such Code (as added by subsection (a)) paid after December 31, 2017.
EFFECTIVE DATE OF 2015 AMENDMENTS
Amendments by Sec. 2004(b)(2) of Pub. L. 114-41 effective for property with respect to which an estate tax return is filed after the date of the enactment of this Act.
Amendment by Sec. 805(a) of Pub. L. 114-27 effective for returns required to be made, and statements required to be furnished, after December 31, 2015.
EFFECTIVE DATE OF 2014 AMENDMENT
Amendment by Div. A, Sec. 220(x) of Pub. L. 113-295 effective for calendar years beginning after the date of the enactment of this Act [Enacted: Dec. 19, 2014].
EFFECTIVE DATE OF 2010 AMENDMENTS
Amendments by Sec. 1501(b) of Pub. L. 111-148 effective for calendar years beginning after December 31, 2013.
Amendments by Sec. 1514(b) of Pub. L. 111-148 effective for periods beginning after December 31, 2013.
Amendments by Sec. 10108(j)(3) of Pub. L. 111-148 effective for periods beginning after December 31, 2013.
Amendments by Sec. 501(c) of Pub. L. 111-147 effective for payments made after December 31, 2012. Sec. 501(d)(2) of Pub. L. 111-147 provided the following special rule:
“(2) GRANDFATHERED TREATMENT OF OUTSTANDING OBLIGATIONS.—The amendments made by this section shall not require any amount to be deducted or withheld from any payment under any obligation outstanding on the date which is 2 years after the date of the enactment of this Act or from the gross proceeds from any disposition of such an obligation.”
Amendment by Sec. 522(b) of Pub. L. 111-147 effective for returns the due date for which (determined without regard to extensions) is after the date of the enactment of this Act [Enacted: Mar. 18, 2010].
EFFECTIVE DATE OF 2008 AMENDMENTS
Amendments by Sec. 403 of Pub. L. 110-343, Div. B, effective January 1, 2011.
Amendments by Sec. 3091(b) of Pub. L. 110-289 effective for returns for calendar years beginning after December 31, 2010.
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendments by Sec. 11(b)(2) of Pub. L. 110-172 effective as if included in the provisions of the Tax Relief and Health Care Act of 2006 [Pub. L. 109-432, Sec. 419] to which they relate.
EFFECTIVE DATE OF 2006 AMENDMENTS
Amendments by Sec. 403(c) of Pub. L. 109-432 effective for calendar years beginning after the date of the enactment of this Act [Enacted: Dec. 20, 2006].
Amendments by Sec. 844(d)(2) of Pub. L. 109-280 effective for charges made after December 31, 2009.
Amendments by Sec. 1211(b)(1) of Pub. L. 109-280 effective for acquisitions of contracts after the date of the enactment of this Act [Enacted: Aug. 17, 2006].
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendments by Sec. 805(b) of Pub. L. 108-357 effective for acquisitions after the date of the enactment of this Act [Enacted: Oct. 22, 2004].
Amendments by Sec. 853(d)(2) of Pub. L. 108-357 effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
EFFECTIVE DATE OF 2002 AMENDMENTS
Amendments by Sec. 202(c) of Pub. L. 107-210 effective on the date of the enactment of this Act [Enacted: Aug. 6, 2002].
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Sec. 319 of Pub. L. 106-554 effective on the date of the enactment of this Act [Enacted: Dec. 21, 2000].
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Sec. 6010(o)(4) of Pub. L. 105-206 effective as if included in the provisions of the Taxpayer Relief Act of 1997 to which they relate [Effective Date of Pub. L. 105-34, Sec. 201(c): any qualified education loan (as defined in section 221(e)(1) of the Internal Revenue Code of 1986, as added by this section) incurred on, before, or after the date of the enactment of this Act, but only with respect to--
(1) any loan interest payment due and paid after December 31, 1997, and
(2) the portion of the 60-month period referred to in section 221(d) of the Internal Revenue Codeof 1986 (as added by this section) after December 31, 1997.
Amendments by Sec. 1213(b) of Pub. L. 105-34 applicable to leases entered into after the date of the enactment of this Act [enacted: Aug. 5, 1997].
Amendments by Sec. 6012(d) of Pub. L. 105-206 effective as if included in the provisions of the Taxpayer Relief Act of 1997 to which they relate [Effective Date of Pub. L. 105-34, Sec. 1223: partnership taxable years ending on or after December 31, 1997].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendments by Sec. 201(c)(2) of Pub. L. 105-34 applicable to any qualified education loan (as defined in section 221(e)(1) of the Internal Revenue Code of 1986, as added by this section) incurred on, before, or after the date of the enactment of this Act, but only with respect to--
(1) any loan interest payment due and paid after December 31, 1997, and
(2) the portion of the 60-month period referred to in section 221(d) of the Internal Revenue Codeof 1986 (as added by this section) after December 31, 1997.
Amendments by Sec. 1213(b) of Pub. L. 105-34 applicable to leases entered into after the date of the enactment of this Act [enacted: Aug. 5, 1997].
Amendment by Sec. 1223(b) of Pub. L. 105-34 applicable to partnership taxable years ending on or after December 31, 1997.
Amendment by Sec. 1602(d)(2)(A) of Pub. L. 105-34 effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996 to which such amendments relate.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendments by section 323(b) of Pub. L. 104-191 applicable to benefits paid after Dec. 31, 1996.
Amendments by section 1116(b)(2) of Pub. L. 104-188 applicable to payments made after December 31, 1997.
Amendments by section 1455(a) of Pub. L. 104-188 applicable to returns, reports, and other statements with a due date (determined without regard to extensions) after Dec. 31, 1996.
Section 1615(d) of Pub. L. 104-188 provided that:
‘(1) In general.--The amendments made by this section shall apply with respect to returns the due date for which (without regard to extensions) is on or after the 30th day after the date of the enactment of this Act [Aug. 20, 1996].
‘(2) Special rule for 1995 and 1996.--In the case of returns for taxable years beginning in 1995 or 1996, a taxpayer shall not be required by the amendments made by this section to provide a taxpayer identification number for a child who is born after October 31, 1995, in the case of a taxable year beginning in 1995 or November 30, 1996, in the case of a taxable year beginning in 1996.’
Amendment by section 1702(c)(2) of Pub. L. 104-188 effective as if included in the related provision of the Revenue Reconciliation Act of 1990.
Section 1901(d) of Pub. L. 104-188 provided that:
‘(1) Reportable events.--To the extent related to subsection (a) of section 6048 of the Internal Revenue Code of 1986, as amended by this section, the amendments made by this section shall apply to reportable events (as defined in such section 6048) occurring after the date of the enactment of this Act [Aug. 20, 1996].
‘(2) Grantor trust reporting.--To the extent related to subsection (b) of such section 6048, the amendments made by this section shall apply to taxable years of United States persons beginning after December 31, 1995.
‘(3) Reporting by United States beneficiaries.--To the extent related to subsection (c) of such section 6048, the amendments made by this section shall apply to distributions received after the date of the enactment of this Act [Aug. 20, 1996].’
EFFECTIVE DATE OF 1994 AMENDMENT
Section 20415(c)-(d) of Pub. L. 103-322 provided that:
“(c) Regulations--The Secretary of the Treasury or the Secretary's delegate shall prescribe temporary regulations under the amendments made by this section within 90 days after the date of enactment of this Act.
“(d) Effective Date--The amendments made by this section shall take effect on the 60th day after the date on which the temporary regulations are prescribed under subsection (c).”
EFFECTIVE DATE OF 1993 AMENDMENTS
Section 13252(d) of Pub. L. 103-66 provided that:
“(1) IN GENERAL.--Except as provided in paragraph (2), the amendments made by this section shall apply to discharges of indebtedness after December 31, 1993.
“(2) GOVERNMENTAL ENTITIES.--In the case of an entity referred to in section 6050P(c)(1)(B) of the Internal Revenue Code of 1986 (as added by this section), the amendments made by this section shall apply to discharges of indebtedness after the date of the enactment of this Act [Enacted: Aug. 10, 1993].”
EFFECTIVE DATE OF 1992 AMENDMENTS
Amendment by section 1933(b) of Pub. L. 102-486 effective for tax years beginning after December 31, 1991.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11212(e)(1) of Pub. L. 101-508 effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101-508, set out as a note under section 4081 of this title.
Amendment by section 11323(b)(2), (c)(2) of Pub. L. 101-508 applicable to acquisitions after Oct. 9, 1990, but not applicable to any acquisition pursuant to a written binding contract in effect on Oct. 9, 1990, and at all times thereafter before such acquisition, see section 11323(d) of Pub. L. 101-508, set out as a note under section 338 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by section 7711(a) of Pub. L. 101-239 applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101-239, set out as a note under section 6721 of this title.
Amendment by sections 7811(c)(3) and 7813(a) of Pub. L. 101-239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such amendment relates, see section 7817 of Pub. L. 101-239, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by sections 1006(h)(3)(A) and 1015(a) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
Amendment by section 3001(b)(1), (2) of Pub. L. 100-647 effective Jan. 1, 1989, see section 3001(c) of Pub. L. 100-647, set out as a note under section 4093 of this title.
Amendment by Pub. L. 100-418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE
Section applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99-514, set out as a note under section 6721 of this title.