Internal Revenue Code · 26 U.S.C.
§ 6052. Returns regarding payment of wages in the form of group-term life insurance
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. § 6052
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- February 26, 1964 by Pub. L. 88–272
- Last amended
- October 22, 1986 by Pub. L. 99–514
- Amendments
- 2 dated changes in the source credit
- Length
- 2 subsections · 285 words · about 1 min to read
- Cross-references
- cites 1; cited by 2 Code sections and 4 other regulations
- Regulations
- 3 issued under this section
Every employer who during any calendar year provides group-term life insurance on the life of an employee during part or all of such calendar year under a policy (or policies) carried directly or indirectly by such employer shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the cost of such insurance and the name and address of the employee on whose life such insurance is provided, but only to the extent that the cost of such insurance is includible in the employee’s gross income under section 79(a). For purposes of this section, the extent to which the cost of group-term life insurance is includible in the employee’s gross income under section 79(a) shall be determined as if the employer were the only employer paying such employee remuneration in the form of such insurance.
Every employer required to make a return under subsection (a) shall furnish to each employee whose name is required to be set forth in such return a written statement showing the cost of the group-term life insurance shown on such return. The written statement required under the preceding sentence shall be furnished to the employee on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(Added Pub. L. 88–272, title II, § 204(c)(1), Feb. 26, 1964, 78 Stat. 37; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XV, § 1501(c)(14), Oct. 22, 1986, 100 Stat. 2740.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6052
- § 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance.
- § 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
- § 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
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
- § 79(c) Group-term life insurance purchased for employees
- § 6724(d)(1)(B)(xiv) Waiver; definitions and special rules
Cited in 4 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 99–514Parts changed in 1986: (b)
- Amended by Pub. L. 94–455
- Added by Pub. L. 88–272
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 C Information Regarding Wages Paid Employees
Nearby sections
- § 6051 Receipts for employees
- § 6052 Returns regarding payment of wages in the form of group-term life insurance
- § 6053 Reporting of tips
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) generally, substituted “information is required” for “information is furnished” in heading, and in text substituted reference to employers required to make a return for former reference to employers making a return and reference to employees whose name is required to be set forth for former reference to employees whose name is set forth.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.
Effective Date
Section applicable to group-term life insurance provided after Dec. 31, 1963, in taxable years ending after such date, see section 204(d) of Pub. L. 88–272, set out as a note under section 79 of this title.