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U.S. Federal Income Tax

Subjugation by taxation

A 6041 Reportable Payment Depends Upon IRC 6109

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Treasury Regulation
Sec. 1.6041-1 Return of information as to payments of $600 or more.

(a) General rule.
(2) Prescribed form.

The return required by subparagraph (1) of this paragraph shall be made on Forms 1096 and 1099

Treasury Regulation
Sec. 1.6041-6
Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.

See section 6109 and the regulations thereunder for rules requiring the inclusion of identifying numbers in Form 1099.

For the purposes of the reportable payments of IRC section 6041, a Form 1099 is required and the TIN (taxpayer identification numbers) required upon the Form 1099 is controlled by IRC section 6109 and its regulation.

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