26 CFR § 1.6050B-1

26 CFR · Internal Revenue

§ 1.6050B-1 — Information returns by person making unemployment compensation payments.

eCFR · current through Aug 10, 2026

§ 1.6050B-1 Information returns by person making unemployment compensation payments.
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.

[T.D. 7705, 45 FR 46070, July 9, 1980]

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§ 1.6050B-1 Information returns by person making unemployment compensation payments.

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.

[T.D. 7705, 45 FR 46070, July 9, 1980]

26 C.F.R. § 1.6050B-1 (Information returns by person making unemployment compensation payments.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.