GroundRules
26 CFR 1.6050B-1: B-1 Information returns by person making unemployment compensation payments.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON