Treasury Regulations (26 C.F.R.)
26 CFR § 1.6041-6
Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
# (a) In general.
Except as provided in paragraph (b) of this section, returns made under section 6041 on Forms 1096 and 1099 for any calendar year shall be filed on or before February 28 (March 31 if filed electronically) of the following year with any of the Internal Revenue Service Centers, the addresses of which are listed in the instructions for such forms. The name and address of the person making the payment and the name and address of the recipient of the payment shall be stated on Form 1099. If the present address of the recipient is not available, the last known post office address must be given. See section 6109 and the regulations in part 301 of this title under section 6109 for rules requiring the inclusion of identifying numbers in Form 1099.
# (b) Exception.
Returns made on Form 1099 reporting nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.
# (c) Applicability date.
This section applies to returns filed on or after January 30, 2020. Section 1.6041-6T (as contained in 26 CFR part 1, revised April 2019) applies to returns filed before January 30, 2020.
[T.D. 9892, 85 FR 5325, Jan. 30, 2020]
Source: view the official text
In this part (40 sections)
- 1.6038B-1 · Reporting of certain transfers to foreign corporations.
- 1.6038B-1T · Reporting of certain transactions to foreign corporations…
- 1.6038B-2 · Reporting of certain transfers to foreign partnerships.
- 1.6038D-0 · Outline of regulation provisions.
- 1.6038D-1 · Reporting with respect to specified foreign financial…
- 1.6038D-2 · Requirement to report specified foreign financial assets.
- 1.6038D-3 · Specified foreign financial assets.
- 1.6038D-4 · Information required to be reported.
- 1.6038D-5 · Valuation guidelines.
- 1.6038D-6 · Specified domestic entities.
- 1.6038D-7 · Exceptions from the reporting of certain assets under…
- 1.6038D-8 · Penalties for failure to disclose.
- 1.6039-1 · Returns required in connection with certain options.
- 1.6039-2 · Statements to persons with respect to whom information is…
- 1.6039I-1 · Reporting of certain employer-owned life insurance…
- 1.6041-1 · Return of information as to payments of $600 or more.
- 1.6041-2 · Return of information as to payments to employees.
- 1.6041-3 · Payments for which no return of information is required…
- 1.6041-4 · Foreign-related items and other exceptions.
- 1.6041-5 · Information as to actual owner.
- 1.6041-6 · Returns made on Forms 1096 and 1099 under section 6041;…
- 1.6041-7 · Magnetic media requirement.
- 1.6041-8 · Cross-reference to penalties.
- 1.6041-9 · Coordination with reporting rules for widely held fixed…
- 1.6041-10 · Return of information as to payments of winnings from…
- 1.6041A-1 · Returns regarding payments of remuneration for services and…
- 1.6042-1 · Return of information as to dividends paid in calendar years…
- 1.6042-2 · Returns of information as to dividends paid.
- 1.6042-3 · Dividends subject to reporting.
- 1.6042-4 · Statements to recipients of dividend payments.
- 1.6042-5 · Coordination with reporting rules for widely held fixed…
- 1.6043-1 · Return regarding corporate dissolution or liquidation.
- 1.6043-2 · Return of information respecting distributions in…
- 1.6043-3 · Return regarding liquidation, dissolution, termination, or…
- 1.6043-4 · Information returns relating to certain acquisitions of…
- 1.6044-1 · Returns of information as to patronage dividends with…
- 1.6044-2 · Returns of information as to payments of patronage dividends.
- 1.6044-3 · Amounts subject to reporting.
- 1.6044-4 · Exemption for certain consumer cooperatives.
- 1.6044-5 · Statements to recipients of patronage dividends.