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Code of Federal Regulations Title 26. Internal Revenue § 26.1.6050B–1 Information returns by person making unemployment compensation payments

Current as of January 02, 2025 | Updated by Findlaw Staff

For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined in section 85(c)) aggregating $10 or more to any individual during any calendar year shall file a Form 1099UC in accordance with the instructions to such form.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.6050B–1 Information returns by person making unemployment compensation payments - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-6050b-1/

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