US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6050F

Returns relating to social security benefits

(a)

Requirement of reporting

The appropriate Federal official shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
(1)
the—
(A)
aggregate amount of social security benefits paid with respect to any individual during any calendar year,
(B)
aggregate amount of social security benefits repaid by such individual during such calendar year, and
(C)
aggregate reductions under section 224 of the Social Security Act (or under section 3(a)(1) of the Railroad Retirement Act of 1974) in benefits which would otherwise have been paid to such individual during the calendar year on account of amounts received under a workmen’s compensation act, and
(2)
the name and address of such individual.
(b)

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 individual whose name is required to be set forth in such return a written statement showing—
(1)
the name of the agency making the payments, and
(2)
the aggregate amount of payments, of repayments, and of reductions, with respect to the individual required to be shown on such return.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(c)

Definitions

For purposes of this section
(1)

Appropriate Federal official

The term “appropriate Federal official” means—
(A)
the Commissioner of Social Security in the case of social security benefits described in section 86(d)(1)(A), and
(B)
the Railroad Retirement Board in the case of social security benefits described in section 86(d)(1)(B).
(2)

Social security benefit

The term “social security benefit” has the meaning given to such term by section 86(d)(1).

Pub. L. 98–21, title I, § 121(b)97 Stat. 82Pub. L. 99–514, title XV, § 1501(c)(9)100 Stat. 2738Pub. L. 100–360, title I, § 111(b)102 Stat. 697Pub. L. 101–234, title I, § 102(a)103 Stat. 1980Pub. L. 103–296, title I, § 108(h)(4)108 Stat. 1487(Added , , ; amended , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

section 424a of Title 42Section 224 of the Social Security Act, referred to in subsec. (a)(1)(C), is classified to , The Public Health and Welfare.

section 231b(a)(1) of Title 45Section 3(a)(1) of the Railroad Retirement Act of 1974, referred to in subsec. (a)(1)(C), is classified to , Railroads.

Amendments

Pub. L. 103–2961994—Subsec. (c)(1)(A). substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

Pub. L. 101–234, § 102(a)Pub. L. 100–360, § 1111989—Subsecs. (a), (b)(1), (2), (c)(1)(A). , repealed , and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below.

Pub. L. 100–360, § 111(b)(1)1988—Subsec. (a). , added par. (2) and redesignated former par. (2) as (3).

Pub. L. 100–360, § 111(b)(2)(A)Subsec. (b)(1). , inserted “or making the determination under subsection (a)(2)” after “payments”.

Pub. L. 100–360, § 111(b)(2)(B)Subsec. (b)(2). , inserted “and the information required under subsection (a)(2),” after “reductions,”.

Pub. L. 100–360, § 111(b)(3)Subsec. (c)(1)(A). , inserted “and the information required under subsection (a)(2)” after “section 86(d)(1)(A)”.

Pub. L. 99–5141986—Subsec. (b). , in amending subsec. (b) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth.

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Pub. L. 103–296section 110(a) of Pub. L. 103–296section 401 of Title 42Amendment by effective , see , set out as a note under , The Public Health and Welfare.

Effective Date of 1989 Amendment

Pub. L. 101–234section 102(d)(2) of Pub. L. 101–234section 59B of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date of Repeal note under .

Effective Date of 1988 Amendment

Pub. L. 100–360section 111(e) of Pub. L. 100–360section 59B of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

Effective Date of 1986 Amendment

Pub. L. 99–514section 1501(e) of Pub. L. 99–514section 6721 of this titleAmendment by applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as an Effective Date note under .

Effective Date

section 121(g) of Pub. L. 98–21section 86 of this titleSection applicable to benefits received after , in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received after , if the generally applicable payment date for such portion was before , see , set out as a note under .

Repeal of Supplemental Medicare Premium and Federal Hospital Insurance Catastrophic Coverage Reserve Fund

Pub. L. 101–234, title I, § 102(a)103 Stat. 1980

Pub. L. 100–360section 59B of this titlesection 1395i–1a of Title 42section 59B of this titlesection 1395i–1a of Title 42“Sections 111 and 112 of MCCA [, which enacted and , The Public Health and Welfare, amended this section, and enacted provisions set out as notes under and ] are repealed and the provisions of law amended by such sections are restored or revived as if such sections had not been enacted.”
, , , provided that: