Treasury Regulations · 26 CFR
§ 1.6041-6. Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
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 § 1.6041-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 30, 2020 by T.D. 9892
- Issued under
- 26 U.S.C. § 6041
- Length
- 207 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 4
¶(a) In general. Except as provided in paragraph (b) of this section, returns made under section 6041 on Forms 1096 and 1099 for any calendar year shall be filed on or before February 28 (March 31 if filed electronically) of the following year with any of the Internal Revenue Service Centers, the addresses of which are listed in the instructions for such forms. The name and address of the person making the payment and the name and address of the recipient of the payment shall be stated on Form 1099. If the present address of the recipient is not available, the last known post office address must be given. See section 6109 and the regulations in part 301 of this title under section 6109 for rules requiring the inclusion of identifying numbers in Form 1099.
¶(b) Exception. Returns made on Form 1099 reporting nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.
¶(c) Applicability date. This section applies to returns filed on or after January 30, 2020. Section 1.6041-6T (as contained in 26 CFR part 1, revised April 2019) applies to returns filed before January 30, 2020.
[T.D. 9892, 85 FR 5325, Jan. 30, 2020]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 4 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9892 (85 FR 5325)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 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.
- § 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machine play.