Treasury Regulations · 26 CFR
§ 1.6050B-1. Information returns by person making unemployment compensation payments.
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. § 6050B
Cite as 26 CFR § 1.6050B-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 9, 1980 by T.D. 7705
- Issued under
- 26 U.S.C. § 6050B
- Length
- 52 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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.
[T.D. 7705, 45 FR 46070, July 9, 1980]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 7705 (45 FR 46070)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6049-8 Interest and original issue discount paid to certain nonresident aliens.
- § 1.6049-9 Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.
- § 1.6049-10 Reporting of original issue discount on a tax-exempt obligation.
- § 1.6050A-1 Reporting requirements of certain fishing boat operators.
- § 1.6050B-1 Information returns by person making unemployment compensation payments.
- § 1.6050D-1 Information returns relating to energy grants and financing.
- § 1.6050E-1 Reporting of State and local income tax refunds.
- § 1.6050H-0 Table of contents.
- § 1.6050H-1 Information reporting of mortgage interest received in a trade or business from an individual.