Treasury Regulations · 26 CFR
§ 1.6041-5. Information as to actual owner.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6041
Cite as 26 CFR § 1.6041-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6041
- Length
- 57 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
When a person receiving a payment described in section 6041 is not the actual owner of the income received, the name and address of the actual owner shall be furnished upon demand of the person paying the income, and in default of compliance with such demand the payee becomes liable for the penalties provided. See section 7203.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6041-1 Return of information as to payments of $600 or more.
- § 1.6041-2 Return of information as to payments to employees.
- § 1.6041-3 Payments for which no return of information is required under section 6041.
- § 1.6041-4 Foreign-related items and other exceptions.
- § 1.6041-5 Information as to actual owner.
- § 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
- § 1.6041-7 Magnetic media requirement.
- § 1.6041-8 Cross-reference to penalties.
- § 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.