{"data":{"id":"us/26-cfr-1.6050b-1","jurisdiction":"us","citation":"26 CFR 1.6050B-1","heading":"B-1 Information returns by person making unemployment compensation payments.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"dca9a6b9db16915d728eba88fabc785f3a65a71f29422a0e61296017e190a025","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6050a-1","next":"us/26-cfr-1.6050d-1"},"notice":"GroundRules: Original legal text. Not legal advice."}