Treasury Regulations · 26 CFR
§ 31.6051-4. Statement required in case of backup withholding.
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. § 6051
Cite as 26 CFR § 31.6051-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 21, 1995 by T.D. 8637
- Last amended
- October 18, 2010 by T.D. 9504
- Issued under
- 26 U.S.C. § 6051
- Length
- 508 words · about 2 min to read
- Cross-references
- cites 3 Code sections and 4 regulations; cited by 10
¶(a) Statements required from payor. Every payor of any reportable payment (as defined in section 3406(b)(1)) who is required to deduct and withhold tax under section 3406 must furnish to the payee a written statement containing the information required by paragraph (c) of this section.
¶(b) Prescribed form. The prescribed form for the statement required by this section is Form 1099. In the case of any reportable interest or dividend payment as defined in section 3406(b)(2), the prescribed form is the Form 1099 required in § 1.6042-4 of this chapter (relating to payments of dividends), § 1.6044-5 of this chapter (relating to payments of patronage dividends), or § 1.6049-6(e) of this chapter (relating to payments of interest or original issue discount). Statements required to be furnished by this section will be treated as statements required by the respective sections with respect to any reportable payment, except that the statement required under this section must include the amount of tax withheld under section 3406. In no event will a statement be required under this section if a statement with the same information is required to be furnished to the recipient under another section.
¶(c) Information required. Each statement on Form 1099 must show the following:
¶(1) The name, address, and taxpayer identification number of the person receiving any reportable payment;
¶(2) Except as provided in the prescribed form or instructions, the amount subject to reporting under section 6041, 6041A(a), 6042, 6044, 6045, 6049, 6050A, 6050N, or 6050W whether or not the amount of the reportable payment is less than the amount for which an information return is required or, if tax is withheld under section 3406, the amount of the payment withheld upon;
¶(4) The name and address of the person filing the form;
¶(5) A legend stating that such amount is being reported to the Internal Revenue Service; and
¶(6) Such other information as is required by the form.
¶(d) Time for furnishing statements. The statement must be furnished to the payee no later than January 31 of the year following the calendar year in which the payment was made. However, for a statement required to be furnished after December 31, 2008, the February 15 due date under section 6045 applies to the statement if the statement reports tax withheld from a payment reportable under section 6045 or is furnished in a consolidated reporting statement under section 6045. See §§ 1.6045-1(k)(3), 1.6045-2(d)(2), 1.6045-3(e)(2), 1.6045-4(m)(3), and 1.6045-5(a)(3)(ii) of this chapter.
¶(e) Aggregation. The payor or broker may combine the information required to be shown under this section with information required to be shown under another section even if they do not relate to the same type of reportable payment.
[T.D. 8637, 60 FR 66133, Dec. 21, 1995, as amended by T.D. 9496, 75 FR 49835, Aug. 16, 2010; T.D. 9504, 75 FR 64103, Oct. 18, 2010]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 1.6042-4 Statements to recipients of dividend payments.
- § 1.6044-5 Statements to recipients of patronage dividends.
- § 1.6049-6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
- § 1.6045-1 Returns of information of brokers and barter exchanges.
Cited by 10 other regulations
- § 31.3406(b)(2)-1 Reportable interest payment.
- § 31.3406(b)(2)-2 Original issue discount.
- § 31.3406(b)(2)-4 Reportable dividend payment.
- § 31.3406(b)(2)-5 Reportable patronage dividend payment.
- § 31.3406(b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc.
- § 31.3406(b)(3)-2 Reportable barter exchanges and gross proceeds of sales of securities, commodities, or digital assets by brokers.
- § 31.3406(b)(3)-3 Reportable payments by certain fishing boat operators.
- § 31.3406(b)(3)-4 Reportable payments of royalties.
- § 31.3406(b)(3)-5 Reportable payments of payment card and third party network transactions.
- § 31.3406(b)(4)-1 Exemption for certain minimal payments.
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. 9504 (75 FR 64103)
- Amended by T.D. 9496 (75 FR 49835)
- Issued by T.D. 8637 (60 FR 66133)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
Nearby sections
- § 31.6011(b)-2 Employees' account numbers.
- § 31.6051-1 Statements for employees.
- § 31.6051-2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
- § 31.6051-3 Statements required in case of sick pay paid by third parties.
- § 31.6051-4 Statement required in case of backup withholding.
- § 31.6053-1 Report of tips by employee to employer.
- § 31.6053-2 Employer statement of uncollected employee tax.
- § 31.6053-3 Reporting by certain large food or beverage establishments with respect to tips.
- § 31.6053-4 Substantiation requirements for tipped employees.