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Internal Revenue Code · 26 U.S.C.

§ 4104. Information reporting for persons claiming certain tax benefits

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 4104

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
October 22, 2004 by Pub. L. 108–357
Last amended
March 23, 2018 by Pub. L. 115–141
Amendments
1 dated changes in the source credit
Length
3 subsections · 173 words · about 1 min to read
Cross-references
cites 5; cited by 0 Code sections and 0 other regulations
(a) In general The Secretary shall require any person claiming tax benefits—
(1) under the provisions of sections 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and
(2) under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).
(b) Contents of return

Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.

(c) Enforcement

With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.

(Added Pub. L. 108–357, title III, § 303(a), Oct. 22, 2004, 118 Stat. 1466; amended Pub. L. 115–141, div. U, title IV, § 401(a)(220), Mar. 23, 2018, 132 Stat. 1194.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 5 other sections

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 115–141Parts changed in 2018: (a)(1)
  2. Added by Pub. L. 108–357

Where it sits in the Code

  1. Subtitle D Miscellaneous Excise Taxes
  2. Chapter 32 MANUFACTURERS EXCISE TAXES
  3. Subchapter A Automotive and Related Items
  4. Part III PETROLEUM PRODUCTS
  5. Subpart B Special Provisions Applicable to Fuels Tax

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

2018—Subsec. (a)(1). Pub. L. 115–141 substituted “sections 34” for “section 34”.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 108–357, title III, § 303(c), Oct. 22, 2004, 118 Stat. 1466, provided that: “The amendments made by this section [enacting this section] shall take effect on January 1, 2005.”