§ 6041.
(a)
Payments of $600 or more
All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section 6042(a)(1), 6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), or 6045), of $600 or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment.
(d)
Statements to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each person with respect to whom such a return is required a written statement showing—
(1)
the name, address, and phone number of the information contact of the person required to make such return, and
(2)
the aggregate amount of payments to the person required to be shown on the return.
The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. To the extent provided in regulations prescribed by the Secretary, this subsection shall also apply to persons required to make returns under subsection (b).
([Aug. 16, 1954, ch. 736], [68A Stat. 745]; [Pub. L. 87–834, § 19(f)], Oct. 16, 1962, [76 Stat. 1058]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 95–600, title V, § 501(b)], Nov. 6, 1978, [92 Stat. 2878]; [Pub. L. 97–34, title VII, § 723(b)(1)], Aug. 13, 1981, [95 Stat. 344]; [Pub. L. 97–248, title III, § 309(b)(1)], Sept. 3, 1982, [96 Stat. 595]; [Pub. L. 98–369, div. A, title VII, § 722(h)(4)(B)], July 18, 1984, [98 Stat. 976]; [Pub. L. 99–514, title XV], §§ 1501(c)(1), 1523(b)(2), Oct. 22, 1986, [100 Stat. 2736], 2748; [Pub. L. 104–168, title XII, § 1201(a)(1)], July 30, 1996, [110 Stat. 1469]; [Pub. L. 108–173, title XII, § 1203(a)], Dec. 8, 2003, [117 Stat. 2480]; [Pub. L. 108–357, title VIII, § 885(b)(3)], Oct. 22, 2004, [118 Stat. 1640]; [Pub. L. 111–148, title IX, § 9006(a)], (b), Mar. 23, 2010, [124 Stat. 855]; [Pub. L. 111–240, title II, § 2101(a)], Sept. 27, 2010, [124 Stat. 2561]; [Pub. L. 112–9], §§ 2(a), (b), 3(a), Apr. 14, 2011, [125 Stat. 36].)