Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAXPart 1 - INCOME TAXESINDIVIDUAL SHARED RESPONSIBILITY PAYMENT FOR NOT MAINTAINING MINIMUM ESSENTIAL COVERAGE
INFORMATION RETURNS
Section 1.6050B-1 - Information returns by person making unemployment compensation payments

26 C.F.R. § 1.6050B-1

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Current through May 31, 2024
Section 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.

26 C.F.R. §1.6050B-1

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