Treasury Regulations · 26 CFR
§ 1.6044-3. Amounts subject to reporting.
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. § 6044
Cite as 26 CFR § 1.6044-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 28, 1962 by T.D. 6628
- Last amended
- October 14, 1997 by T.D. 8734
- Issued under
- 26 U.S.C. § 6044
- Length
- 501 words · about 2 min to read
- Cross-references
- cites 3 Code sections and 3 regulations; cited by 2
¶(a) In general. Except as provided in paragraph (c) of this section, the amounts subject to reporting under § 1.6044-2 are:
¶(1) Payments by all organizations subject to such reporting requirements of:
¶(ii) Amounts described in section 1382(b)(2) (relating to redemption of nonqualified written notices of allocation previously paid as patronage dividends) paid in money or property (except written notices of allocation); and
¶(i) Amounts described in section 1382(c)(2)(A) (relating to distributions with respect to earnings derived from sources other than patronage) paid in money, qualified written notices of allocation, or other property (except nonqualified written notices of allocation); and
¶(ii) Amounts described in section 1382(c)(2)(B) (relating to redemption of nonqualified written notices of allocation previously paid as distributions with respect to earnings derived from sources other than patronage) paid in money or other property (except written notices of allocation).
¶(b) Special rules.
¶(1) If an organization makes a distribution consisting in whole or in part of a written notice of allocation and a qualified check and, at the time it files its return under § 1.6044-2, is unable to determine whether such written notice of allocation and such check constitute nonqualified written notices of allocation, such organization shall for purposes of such return treat such written notice of allocation as a qualified written notice of allocation and such qualified check as a payment in money.
¶(2) An amount described in paragraph (a) of this section is subject to reporting even though the organization paying such amount is allowed no deduction for it because it was not paid within the time prescribed in section 1382. Thus, a patronage dividend of $25 paid by a marketing cooperative must be reported even though it is paid after the end of the payment period (see section 1382(d)) for the organization's taxable year in which the patronage occurred.
¶(2) With respect to amounts paid or credited after December 31, 1982, any amount paid or credited to any person described in § 1.6049-4(c)(1)(ii).
¶(d) Determination of amount paid. For purposes of § 1.6044-2 and this section, in determining the amount of any payment subject to reporting under paragraph (a) of this section:
¶(1) Property (other than a qualified written notice of allocation) shall be taken into account at its fair market value, and
¶(2) A qualified written notice of allocation shall be taken into account at its stated dollar amount.
[T.D. 6628, 27 FR 12798, Dec. 28, 1962, as amended by T.D. 8734, 62 FR 53476, Oct. 14, 1997]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 1388 Definitions; special rules
- § 1382 Taxable income of cooperatives
- § 521 Exemption of farmers’ cooperatives from tax
Regulations it cites
- § 1.6044-2 Returns of information as to payments of patronage dividends.
- § 1.6042-3 Dividends subject to reporting.
- § 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
Cited by 2 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.
- Amended by T.D. 8734 (62 FR 53476)
- Issued by T.D. 6628 (27 FR 12798)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
- § 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure.
- § 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
- § 1.6044-2 Returns of information as to payments of patronage dividends.
- § 1.6044-3 Amounts subject to reporting.
- § 1.6044-4 Exemption for certain consumer cooperatives.
- § 1.6044-5 Statements to recipients of patronage dividends.
- § 1.6045-0 Table of contents.
- § 1.6045-1 Returns of information of brokers and barter exchanges.