Internal Revenue Code · 26 U.S.C.
§ 6045A. Information required in connection with transfers of covered securities to brokers
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. § 6045A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 3, 2008 by Pub. L. 110–343
- Last amended
- November 15, 2021 by Pub. L. 117–58
- Amendments
- 1 dated changes in the source credit
- Length
- 4 subsections · 289 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1; cited by 2 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
Every applicable person which transfers to a broker (as defined in section 6045(c)(1)) a covered security (as defined in section 6045(g)(3)) in the hands of such applicable person shall furnish to such broker a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such broker to meet the requirements of section 6045(g).
Any broker, with respect to any transfer (which is not part of a sale or exchange executed by such broker) during a calendar year of a covered security which is a digital asset from an account maintained by such broker to an account which is not maintained by, or an address not associated with, a person that such broker knows or has reason to know is also a broker, shall make a return for such calendar year, in such form as determined by the Secretary, showing the information otherwise required to be furnished with respect to transfers subject to subsection (a).
(Added Pub. L. 110–343, div. B, title IV, § 403(c)(1), Oct. 3, 2008, 122 Stat. 3858; amended Pub. L. 117–58, div. H, title VI, § 80603(b)(2)(A), Nov. 15, 2021, 135 Stat. 1340.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 6045A
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 2 Code sections
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter A Returns and Records
- Part III INFORMATION RETURNS
- Subpart B Information Concerning Transactions With Other Persons
Nearby sections
- § 6043 Liquidating, etc., transactions
- § 6043A Returns relating to taxable mergers and acquisitions
- § 6044 Returns regarding payments of patronage dividends
- § 6045 Returns of brokers
- § 6045A Information required in connection with transfers of covered securities to brokers
- § 6045B Returns relating to actions affecting basis of specified securities
- § 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- § 6046A Returns as to interests in foreign partnerships
- § 6047 Information relating to certain trusts and annuity plans
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2021—Subsec. (a). Pub. L. 117–58, § 80603(b)(2)(A)(i), struck out “a security which is” after “section 6045(c)(1))”.
Subsec. (d). Pub. L. 117–58, § 80603(b)(2)(A)(ii), added subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment
Amendment by Pub. L. 117–58 applicable to returns required to be filed, and statements required to be furnished, after Dec. 31, 2023, see section 80603(c) of Pub. L. 117–58, set out as a note under section 6045 of this title.
Effective Date
Section effective Jan. 1, 2011, see section 403(e)(1) of Pub. L. 110–343, set out as an Effective Date of 2008 Amendment note under section 1012 of this title.