Code of Federal Regulations Title 42. Public Health § 42.433.37 Reporting provider payments to Internal Revenue Service

(a) Basis and purpose. This section, based on section 1902(a)(4) of the Act, prescribes requirements concerning—

(b) Identification of providers. A State plan must provide for the identification of providers by—

(c) Compliance with section 6041 of the Internal Revenue Code. The plan must provide that the Medicaid agency complies with the information reporting requirements of section 6041 of the Internal Revenue Code (26 U.S.C. 6041).Section 6041 requires the filing of annual information returns showing amounts paid to providers, who are identified by name, address, and social security number or employer identification number.