Treasury Regulations · 26 CFR
§ 1.9101-1. Permission to submit information required by certain returns and statements on magnetic tape.
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).
Cite as 26 CFR § 1.9101-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 3, 1966 by T.D. 6883
- Last amended
- December 26, 1978 by T.D. 7580
- Length
- 166 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 8
In any case where the use of a Form 1087 or 1099 is required by the regulations under this part for the purpose of making a return or reporting information, such requirement may be satisfied by submitting the information required by such form on magnetic tape or by other media, provided that the prior consent of the Commissioner or other authorized officer or employee of the Internal Revenue Service has been obtained. Applications for such consent must be filed in accordance with procedures established by the Internal Revenue Service. In any case where the use of Form W-2 is required for the purpose of making a return or reporting information, such requirement may be satisfied by submitting the information required by such form on magnetic tape or other approved media, provided that the prior consent of the Commissioner of Social Security (or other authorized officer or employee thereof) has been obtained.
[T.D. 6883, 31 FR 6589, May 3, 1966, as amended by T.D. 7580, 43 FR 60159, Dec. 26, 1978]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 8 other regulations
- § 1.6041-7 Magnetic media requirement.
- § 1.6042-2 Returns of information as to dividends paid.
- § 1.6044-2 Returns of information as to payments of patronage dividends.
- § 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee.
- § 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
- § 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
- § 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.
- § 31.6051-3 Statements required in case of sick pay paid by third parties.
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. 7580 (43 FR 60159)
- Issued by T.D. 6883 (31 FR 6589)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax Reform Act of 1969
Nearby sections
- § 1.9006 Statutory provisions; Tax Reform Act of 1969.
- § 1.9006-1 Interest and penalties in case of certain taxable years.
- § 1.9101-1 Permission to submit information required by certain returns and statements on magnetic tape.
- § 1.9200-1 Deduction for motor carrier operating authority.
- § 1.9200-2 Manner of taking deduction.
- § 1.9300-1 Reduction in taxable income for housing displaced individuals.