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Title 26

Displaying title 26, up to date as of 8/13/2026. Title 26 was last amended 8/10/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Information Returns   View Full Text
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eCFR Content

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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Information Returns1.6031(a)-1 – 1.6060-1
§ 1.6031(a)-1Return of partnership income.
§ 1.6031(b)-1TStatements to partners (temporary).
§ 1.6031(b)-2T REMIC reporting requirements (temporary). [Reserved]
§ 1.6031(c)-1TNominee reporting of partnership information (temporary).
§ 1.6031(c)-2T Nominee reporting of REMIC information (temporary). [Reserved]
§ 1.6032-1Returns of banks with respect to common trust funds.
§ 1.6033-1Returns by exempt organizations; taxable years beginning before January 1, 1970.
§ 1.6033-2Returns by exempt organizations and returns by certain nonexempt organizations.
§ 1.6033-3Additional provisions relating to private foundations.
§ 1.6033-4Required filing in electronic form for returns by organizations required to file returns under section 6033.
§ 1.6033-5Disclosure by tax-exempt entities that are parties to certain reportable transactions.
§ 1.6033-6Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
§ 1.6034-1Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
§ 1.6035-0Table of contents.
§ 1.6035-1Basis information to persons acquiring property from decedent.
§ 1.6035-2Transitional relief.
§ 1.6036-1Notice of qualification as executor or receiver.
§ 1.6037-1Return of electing small business corporation.
§ 1.6037-2Required use of electronic form for income tax returns of electing small business corporations.
§ 1.6038-1Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
§ 1.6038-2Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
§ 1.6038-3Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
§ 1.6038-4Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group.
§ 1.6038-5Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes.
§ 1.6038A-0Table of contents.
§ 1.6038A-1General requirements and definitions.
§ 1.6038A-2Requirement of return.
§ 1.6038A-3Record maintenance.
§ 1.6038A-4Monetary penalty.
§ 1.6038A-5Authorization of agent.
§ 1.6038A-6Failure to furnish information.
§ 1.6038A-7Noncompliance.
§ 1.6038B-1Reporting of certain transfers to foreign corporations.
§ 1.6038B-1TReporting of certain transactions to foreign corporations (temporary).
§ 1.6038B-2Reporting of certain transfers to foreign partnerships.
§ 1.6038D-0Outline of regulation provisions.
§ 1.6038D-1Reporting with respect to specified foreign financial assets, definition of terms.
§ 1.6038D-2Requirement to report specified foreign financial assets.
§ 1.6038D-3Specified foreign financial assets.
§ 1.6038D-4Information required to be reported.
§ 1.6038D-5Valuation guidelines.
§ 1.6038D-6Specified domestic entities.
§ 1.6038D-7Exceptions from the reporting of certain assets under section 6038D.
§ 1.6038D-8Penalties for failure to disclose.
§ 1.6039-1Returns required in connection with certain options.
§ 1.6039-2Statements to persons with respect to whom information is reported.
§ 1.6039I-1Reporting of certain employer-owned life insurance contracts.
§ 1.6041-1Return of information as to payments of $600 or more.
§ 1.6041-2Return of information as to payments to employees.
§ 1.6041-3Payments for which no return of information is required under section 6041.
§ 1.6041-4Foreign-related items and other exceptions.
§ 1.6041-5Information as to actual owner.
§ 1.6041-6Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
§ 1.6041-7Magnetic media requirement.
§ 1.6041-8Cross-reference to penalties.
§ 1.6041-9Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
§ 1.6041-10Return of information as to payments of winnings from bingo, keno, and slot machine play.
§ 1.6041A-1Returns regarding payments of remuneration for services and certain direct sales.
§ 1.6042-1Return of information as to dividends paid in calendar years before 1963.
§ 1.6042-2Returns of information as to dividends paid.
§ 1.6042-3Dividends subject to reporting.
§ 1.6042-4Statements to recipients of dividend payments.
§ 1.6042-5Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
§ 1.6043-1Return regarding corporate dissolution or liquidation.
§ 1.6043-2Return of information respecting distributions in liquidation.
§ 1.6043-3Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
§ 1.6043-4Information returns relating to certain acquisitions of control and changes in capital structure.
§ 1.6044-1Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
§ 1.6044-2Returns of information as to payments of patronage dividends.
§ 1.6044-3Amounts subject to reporting.
§ 1.6044-4Exemption for certain consumer cooperatives.
§ 1.6044-5Statements to recipients of patronage dividends.
§ 1.6045-0Table of contents.
§ 1.6045-1Returns of information of brokers and barter exchanges.
§ 1.6045-2Furnishing statement required with respect to certain substitute payments.
§ 1.6045-3Information reporting for an acquisition of control or a substantial change in capital structure.
§ 1.6045-4Information reporting on real estate transactions.
§ 1.6045-5Information reporting on payments to attorneys.
§ 1.6045A-1Statements of information required in connection with transfers of securities.
§ 1.6045B-1Returns relating to actions affecting basis of securities.
§ 1.6046-1Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
§ 1.6046A-1Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially.
§ 1.6046-2Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.
§ 1.6046-3Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
§ 1.6047-1Information to be furnished with regard to employee retirement plan covering an owner-employee.
§ 1.6047-2Information relating to qualifying longevity annuity contracts.
§ 1.6049-1Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
§ 1.6049-2Interest and original issue discount subject to reporting in calendar years before 1983.
§ 1.6049-3Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
§ 1.6049-4Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
§ 1.6049-5Interest and original issue discount subject to reporting after December 31, 1982.
§ 1.6049(d)-5TReporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
§ 1.6049-6Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
§ 1.6049-7Returns of information with respect to REMIC regular interests and collateralized debt obligations.
§ 1.6049-8Interest and original issue discount paid to certain nonresident aliens.
§ 1.6049-9Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.
§ 1.6049-10Reporting of original issue discount on a tax-exempt obligation.
§ 1.6050A-1Reporting requirements of certain fishing boat operators.
§ 1.6050B-1Information returns by person making unemployment compensation payments.
§ 1.6050D-1Information returns relating to energy grants and financing.
§ 1.6050E-1Reporting of State and local income tax refunds.
§ 1.6050H-0Table of contents.
§ 1.6050H-1Information reporting of mortgage interest received in a trade or business from an individual.
§ 1.6050H-2Time, form, and manner of reporting interest received on qualified mortgage.
§ 1.6050H-3Information reporting of mortgage insurance premiums.
§ 1.6050I-0Table of contents.
§ 1.6050I-1Returns relating to cash in excess of $10,000 received in a trade or business.
§ 1.6050I-2Returns relating to cash in excess of $10,000 received as bail by court clerks.
§ 1.6050J-1TQuestions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
§ 1.6050K-1Returns relating to sales or exchanges of certain partnership interests.
§ 1.6050L-1Information return by donees relating to certain dispositions of donated property.
§ 1.6050L-2Information returns by donees relating to qualified intellectual property contributions.
§ 1.6050M-1Information returns relating to persons receiving contracts from certain Federal executive agencies.
§ 1.6050N-1Statements to recipients of royalties paid after December 31, 1986.
§ 1.6050N-2Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
§ 1.6050P-0Table of contents.
§ 1.6050P-1Information reporting for discharges of indebtedness by certain entities.
§ 1.6050P-2Organization a significant trade or business of which is the lending of money.
§ 1.6050S-0Table of contents.
§ 1.6050S-1Information reporting for qualified tuition and related expenses.
§ 1.6050S-2Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.
§ 1.6050S-3Information reporting for payments of interest on qualified education loans.
§ 1.6050S-4Information reporting for payments of interest on qualified education loans.
§ 1.6050W-1Information reporting for payments made in settlement of payment card and third party network transactions.
§ 1.6050W-2Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions.
§ 1.6050X-1Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities.
§ 1.6050Y-1Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits.
§ 1.6050Y-2Information reporting by acquirers for reportable policy sale payments.
§ 1.6050Y-3Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons.
§ 1.6050Y-4Information reporting by payors for reportable death benefits.
§ 1.6052-1Information returns regarding payment of wages in the form of group-term life insurance.
§ 1.6052-2Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
§ 1.6055-1Information reporting for minimum essential coverage.
§ 1.6055-2Electronic furnishing of statements.
§ 1.6060-1Reporting requirements for tax return preparers.
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