26 U.S.C. § 6724 | Waiver; definitions and special rules

(a)

Reasonable cause waiver

No penalty shall be imposed under this part with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.

(b)

Payment of penalty

Any penalty imposed by this part shall be paid on notice and demand by the Secretary and in the same manner as tax.

(c)

Special rule for failure to meet magnetic media requirements

No penalty shall be imposed under section 6721 solely by reason of any failure to comply with the requirements of the regulations prescribed under section 6011(e)(2), except to the extent that such a failure occurs with respect to more than the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns or with respect to a return described in section 6011(e)(4).

(d)

Definitions

For purposes of this part—

(1)

Information return

The term “information return” means—

(A)

any statement of the amount of payments to another person required by—

(i)

section 6041(a) or (b) (relating to certain information at source),

(ii)

section 6042(a)(1) (relating to payments of dividends),

(iii)

section 6044(a)(1) (relating to payments of patronage dividends),

(iv)

section 6049(a) (relating to payments of interest),

(v)

section 6050A(a) (relating to reporting requirements of certain fishing boat operators),

(vi)

section 6050N(a) (relating to payments of royalties),

(vii)

section 6051(d) (relating to information returns with respect to income tax withheld),

(viii)

section 6050R (relating to returns relating to certain purchases of fish), or

(ix)

section 110(d) (relating to qualified lessee construction allowances for short-term leases),

(B)

any return required by—

(i)

section 6041A(a) or (b) (relating to returns of direct sellers),

(ii)

section 6043A(a) (relating to returns relating to taxable mergers and acquisitions),

(iii)

section 6045(a) or (d) (relating to returns of brokers),

(iv)

section 6045B(a) (relating to returns relating to actions affecting basis of specified securities),

(v)

section 6050H(a) or (h)(1) (relating to mortgage interest received in trade or business from individuals),

(vi)

section 6050I(a) or (g)(1) (relating to cash received in trade or business, etc.),

(vii)

section 6050J(a) (relating to foreclosures and abandonments of security),

(viii)

section 6050K(a) (relating to exchanges of certain partnership interests),

(ix)

section 6050L(a) (relating to returns relating to certain dispositions of donated property),

(x)

section 6050P (relating to returns relating to the cancellation of indebtedness by certain financial entities),

(xi)

section 6050Q (relating to certain long-term care benefits),

(xii)

section 6050S (relating to returns relating to payments for qualified tuition and related expenses),

(xiii)

section 6050T (relating to returns relating to credit for health insurance costs of eligible individuals),

(xiv)

section 6052(a) (relating to reporting payment of wages in the form of group-life insurance),

(xv)

section 6050V (relating to returns relating to applicable insurance contracts in which certain exempt organizations hold interests),

(xvi)

section 6053(c)(1) (relating to reporting with respect to certain tips),

(xvii)

subsection (b) or (e) of section 1060 (relating to reporting requirements of transferors and transferees in certain asset acquisitions),

(xviii)

section 4101(d) (relating to information reporting with respect to fuels taxes),

(xix)

subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss),

(xx)

section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts),

(xxi)

section 6050U (relating to charges or payments for qualified long-term care insurance contracts under combined arrangements),

(xxii)

section 6039(a) (relating to returns required with respect to certain options),

(xxiii)

section 6050W (relating to returns to payments made in settlement of payment card transactions),

(xxiv)

section 6055 (relating to returns relating to information regarding health insurance coverage),

(xxv)

section 6056 (relating to returns relating to certain employers required to report on health insurance coverage),

(xxvi)

section 6050Y (relating to returns relating to certain life insurance contract transactions),

(xxvii)

section 6045A(d) (relating to returns for certain digital assets),

(xxviii)

section 6050Z (relating to reports relating to long-term care premium statements), or

(xxix)

section 6050AA(a) (relating to returns relating to applicable passenger vehicle loan interest received in trade or business from individuals),

(C)

any statement of the amount of payments to another person required to be made to the Secretary under—

(i)

section 408(i) (relating to reports with respect to individual retirement accounts or annuities), or

(ii)

section 6047(d) (relating to reports by employers, plan administrators, etc.), and

(D)

any statement required to be filed with the Secretary under section 6035.

Such term also includes any form, statement, or schedule required to be filed with the Secretary under chapter 4 or with respect to any amount from which tax was required to be deducted and withheld under chapter 3 (or from which tax would be required to be so deducted and withheld but for an exemption under this title or any treaty obligation of the United States).

(2)

Payee statement

The term “payee statement” means any statement required to be furnished under—

(A)

section 6031(b) or (c), 6034A, or 6037(b) (relating to statements furnished by certain pass-thru entities),

(B)

section 6039(b) (relating to information required in connection with certain options),

(C)

section 6041(d) (relating to information at source),

(D)

section 6041A(e) (relating to returns regarding payments of remuneration for services and direct sales),

(E)

section 6042(c) (relating to returns regarding payments of dividends and corporate earnings and profits),

(F)

subsections (b) and (d) of section 6043A (relating to returns relating to taxable mergers and acquisitions),

(G)

section 6044(e) (relating to returns regarding payments of patronage dividends),

(H)

section 6045(b) or (d) (relating to returns of brokers),

(I)

section 6045A (relating to information required in connection with transfers of covered securities to brokers),

(J)

subsections (c) and (e) of section 6045B (relating to returns relating to actions affecting basis of specified securities),

(K)

section 6049(c) (relating to returns regarding payments of interest),

(L)

section 6050A(b) (relating to reporting requirements of certain fishing boat operators),

(M)

section 6050H(d) or (h)(2) (relating to returns relating to mortgage interest received in trade or business from individuals),

(N)

section 6050I(e) or paragraph (4) or (5) of section 6050I(g) (relating to cash received in trade or business, etc.),

(O)

section 6050J(e) (relating to returns relating to foreclosures and abandonments of security),

(P)

section 6050K(b) (relating to returns relating to exchanges of certain partnership interests),

(Q)

section 6050L(c) (relating to returns relating to certain dispositions of donated property),

(R)

section 6050N(b) (relating to returns regarding payments of royalties),

(S)

section 6050P(d) (relating to returns relating to the cancellation of indebtedness by certain financial entities),

(T)

section 6050Q(b) (relating to certain long-term care benefits),

(U)

section 6050R(c) (relating to returns relating to certain purchases of fish),

(V)

section 6051 (relating to receipts for employees),

(W)

section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),

(X)

section 6053(b) or (c) (relating to reports of tips),

(Y)

section 6048(b)(1)(B) (relating to foreign trust reporting requirements),

(Z)

section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person,

(AA)

section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person,

(BB)

section 6050S(d) (relating to returns relating to qualified tuition and related expenses),

(CC)

section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts),

(DD)

section 6050T (relating to returns relating to credit for health insurance costs of eligible individuals),

(EE)

section 6050U (relating to charges or payments for qualified long-term care insurance contracts under combined arrangements),

(FF)

section 6050W(f) (relating to returns relating to payments made in settlement of payment card transactions),

(GG)

section 6055(c) (relating to statements relating to information regarding health insurance coverage),

(HH)

section 6056(c) (relating to statements relating to certain employers required to report on health insurance coverage),

(II)

section 6035 (other than a statement described in paragraph (1)(D)),

(JJ)

section 6226(a)(2) (relating to statements relating to alternative to payment of imputed underpayment by partnership) or under any other provision of this title which provides for the application of rules similar to such section,

(KK)

subsection (a)(2), (b)(2), or (c)(2) of section 6050Y (relating to returns relating to certain life insurance contract transactions),

(LL)

section 6050Z (relating to reports relating to long-term care premium statements),

(MM)

section 6050AA(c) (relating to statements relating to applicable passenger vehicle loan interest received in trade or business from individuals),

(NN)

section 6039K(c) (relating to disposition of qualified opportunity fund investments), or

(OO)

section 6039L (relating to information required from certain qualified opportunity zone businesses and qualified rural opportunity zone businesses).

Such term also includes any form, statement, or schedule required to be furnished to the recipient of any amount from which tax was required to be deducted and withheld under chapter 3 or 4 (or from which tax would be required to be so deducted and withheld but for an exemption under this title or any treaty obligation of the United States).

(3)

Specified information reporting requirement

The term “specified information reporting requirement” means—

(A)

the notice required by section 6050K(c)(1) (relating to requirement that transferor notify partnership of exchange),

(B)

any requirement contained in the regulations prescribed under section 6109 that a person—

(i)

include his TIN on any return, statement, or other document (other than an information return or payee statement),

(ii)

furnish his TIN to another person, or

(iii)

1 So in original. Probably should be followed by “and”.

include on any return, statement, or other document (other than an information return or payee statement) made with respect to another person the TIN of such person,

(C)

any requirement under section 6109(h) that—

(i)

a person include on his return the name, address, and TIN of another person, or

(ii)

a person furnish his TIN to another person.

(4)

Required filing date

The term “required filing date” means the date prescribed for filing an information return with the Secretary (determined with regard to any extension of time for filing).

(e)

Special rule for certain partnership returns

If any partnership return under section 6031(a) is required under section 6011(e) to be filed on magnetic media or in other machine-readable form, for purposes of this part, each schedule required to be included with such return with respect to each partner shall be treated as a separate information return.

(f)

Special rule for returns of educational institutions related to higher education tuition and related expenses

No penalty shall be imposed under section 6721 or 6722 solely by reason of failing to provide the TIN of an individual on a return or statement required by section 6050S(a)(1) if the eligible educational institution required to make such return contemporaneously makes a true and accurate certification under penalty of perjury (and in such form and manner as may be prescribed by the Secretary) that it has complied with standards promulgated by the Secretary for obtaining such individual’s TIN.

(g)

Special rule for reporting certain additional taxes

No penalty shall be imposed under section 6721 or 6722 if—

(1)

a person makes a return or report under section 6047(d) or 408(i) with respect to any distribution,

(2)

such distribution is made following a rollover, transfer, or exchange described in section 72(t)(4)(C) or section 72(q)(3)(C),

(3)

in making such return or report the person relies upon a certification provided by the taxpayer that the distributions satisfy the requirements of section 72(t)(4)(C)(iii) or section 72(q)(3)(B)(iii), as applicable, and

(4)

such person does not have actual knowledge that the distributions do not satisfy such requirements.

Pub. L. 99–514, title XV, § 1501(a)Oct. 22, 1986100 Stat. 2734 Pub. L. 100–418, title I, § 1941(b)(2)(M)Aug. 23, 1988102 Stat. 1323 Pub. L. 100–647, title INov. 10, 1988102 Stat. 3410 Pub. L. 101–239, title VIIDec. 19, 1989103 Stat. 2391 Pub. L. 101–508, title XINov. 5, 1990104 Stat. 1388–432 Pub. L. 102–486, title XIX, § 1933(b)Oct. 24, 1992106 Stat. 3031 Pub. L. 103–66, title XIII, § 13252(b)Aug. 10, 1993107 Stat. 532 Pub. L. 103–322, title II, § 20415(b)(1)Sept. 13, 1994108 Stat. 1833 Pub. L. 104–188, title IAug. 20, 1996110 Stat. 1764 Pub. L. 104–191, title III, § 323(b)Aug. 21, 1996110 Stat. 2062 Pub. L. 105–34, title II, § 201(c)(2)Aug. 5, 1997111 Stat. 805 Pub. L. 105–206, title VIoJuly 22, 1998112 Stat. 792 Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)]Dec. 21, 2000114 Stat. 2763 Pub. L. 107–210, div. A, title II, § 202(c)(2)Aug. 6, 2002116 Stat. 962 Pub. L. 108–357, title VIIIOct. 22, 2004118 Stat. 1574 Pub. L. 109–280, title VIII, § 844(d)(2)Aug. 17, 2006120 Stat. 1012 Pub. L. 109–432, div. A, title IV, § 403(c)(1)Dec. 20, 2006120 Stat. 2955 Pub. L. 110–172, § 11(b)(2)Dec. 29, 2007121 Stat. 2488 Pub. L. 110–289, div. C, title III, § 3091(b)July 30, 2008122 Stat. 2910 Pub. L. 110–343, div. B, title IV, § 403(c)(2)Oct. 3, 2008122 Stat. 3858 Pub. L. 111–147, title VMar. 18, 2010124 Stat. 106 Pub. L. 111–148, title IMar. 23, 2010124 Stat. 251 Pub. L. 113–295, div. A, title II, § 220(x)Dec. 19, 2014128 Stat. 4036 Pub. L. 114–27, title VIII, § 805(a)June 29, 2015129 Stat. 416 Pub. L. 114–41, title II, § 2004(b)(2)July 31, 2015129 Stat. 456 Pub. L. 115–97, title IDec. 22, 2017131 Stat. 2089 Pub. L. 115–141, div. U, title II, § 206oMar. 23, 2018132 Stat. 1182 Pub. L. 116–25, title II, § 2301(d)July 1, 2019133 Stat. 1013 Pub. L. 117–58, div. H, title VI, § 80603(b)(2)(B)Nov. 15, 2021135 Stat. 1340 Pub. L. 117–328, div. T, title IIIDec. 29, 2022136 Stat. 5357 Pub. L. 119–21, title VIIJuly 4, 2025139 Stat. 179(Added , , ; amended , , ; , §§ 1006(h)(3)(A), 1015(a), title III, § 3001(b)(1), (2), , , 3568, 3614; , §§ 7711(a), 7811(c)(3), 7813(a), , , 2407, 2412; , §§ 11212(e)(1), 11323(b)(2), (c)(2), , , 1388–465; , , ; , , ; , (2), , ; , §§ 1116(b)(2)(A), (B), 1455(a), 1615(a)(2)(B), 1702(b)(1), (c)(2), 1704(j)(3), 1901(c)(1), , , 1817, 1853, 1868, 1869, 1881, 1908; , , ; , title XII, §§ 1213(b), 1223(b), title XVI, § 1602(d)(2)(A), , , 1001, 1019, 1094; , §§ 6004(a)(3), 6010()(4)(B), (C), 6012(b)(5), (d), , , 816, 819; , , , 2763A–647; , , ; , §§ 805(b), 853(d)(2)(L), (M), , , 1613; , title XII, § 1211(b)(1), , , 1073; , (2), , ; , , ; , , ; , (d)(2), , , 3860; , §§ 501(c)(6), (7), 522(b), , , 113; , §§ 1502(b), 1514(b), title X, § 10108(j)(3)(E), (F), , , 257, 915; , , ; , , ; , , ; , §§ 11051(b)(2)(C), 13520(c)(1), , , 2150; (), title IV, § 401(a)(315)–(320), , , 1199; , , ; , , ; , §§ 323(c), 334(d)(2), , , 5371; , §§ 70203(c)(2), 70421(d)(2)(B), , , 231.)

Editorial Notes

Codification

Section 1211(b)(1) of Pub. L. 109–280, which directed the amendment of section 6724 without specifying the act to be amended, was executed to this section, which is section 6724 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.

section 1901(c)(1) of Pub. L. 104–188 Pub. L. 104–188Amendments to subsec. (d)(2) of this section by were executed before amendments by sections 1116(b)(2)(B) and 1455(a)(2) of , to reflect the probable intent of Congress.

Amendments

Pub. L. 119–21, § 70203(c)(2)(A)2025—Subsec. (d)(1)(B)(xxix). , added cl. (xxix).

Pub. L. 119–21, § 70203(c)(2)(B)Subsec. (d)(2)(MM). , added subpar. (MM).

Pub. L. 119–21, § 70421(d)(2)(B)Subsec. (d)(2)(NN), (OO). , added subpars. (NN) and (OO).

Pub. L. 117–328, § 334(d)(2)(A)2022—Subsec. (d)(1)(B)(xxviii). , added cl. (xxviii).

Pub. L. 117–328, § 334(d)(2)(B)Subsec. (d)(2)(JJ) to (LL). , redesignated subpar. (JJ) relating to section 6050Y as subpar. (KK) and added subpar. (LL).

Pub. L. 117–328, § 323(c)Subsec. (g). , added subsec. (g).

Pub. L. 117–582021—Subsec. (d)(1)(B)(xxv), (xxvi). struck out “or” at end of cl. (xxv) and “and” at end of cl. (xxvi).

Pub. L. 117–58Subsec. (d)(1)(B)(xxvii). added cl. (xxvii).

Pub. L. 116–252019—Subsec. (c). substituted “the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns” for “250 information returns (more than 100 information returns in the case of a partnership having more than 100 partners)”.

Pub. L. 115–141, § 401(a)(317)2018—Subsec. (d)(1). , realigned margin of concluding provisions.

Pub. L. 115–141, § 401(a)(315)Subsec. (d)(1)(B)(xx). , struck out “or” after “contracts),”.

Pub. L. 115–141, § 401(a)(316)Subsec. (d)(1)(B)(xxi). , struck out “and” after “arrangements),”.

Pub. L. 115–141, § 401(a)(318)Subsec. (d)(2)(F). , substituted “acquisitions),” for “acquisitions).”

Pub. L. 115–141, § 401(a)(319)Subsec. (d)(2)(M). , substituted “(h)(2) (relating” for “(h)(2) relating”.

Pub. L. 115–141, § 401(a)(320)Subsec. (d)(2)(DD). , inserted comma at end.

Pub. L. 115–141, § 206oPub. L. 115–97, § 13520(c)(1)(B)Subsec. (d)(2)(JJ). (), which directed amendment of par. (2) by striking “or” at the end of subpar. (HH), by striking the period at the end of subpar. (II) and inserting “, or”, and by inserting after subpar. (II) a new subpar. (JJ), was executed by adding subpar. (JJ), relating to section 6226(a)(2), after subpar. (II). The amendments to subpars. (HH) and (II) could not be executed because of the identical amendments already made by . See 2017 Amendment note below.

Pub. L. 115–97, § 13520(c)(1)(A)2017—Subsec. (d)(1)(B)(xxvi). , added cl. (xxvi). Amendment directing substitution of “or” for “and” at end of cl. (xxv) was executed by inserting “or” to reflect the probable intent of Congress because “and” did not appear.

Pub. L. 115–97, § 13520(c)(1)(B)Subsec. (d)(2)(JJ). , added subpar. (JJ) relating to section 6050Y.

Pub. L. 115–97, § 11051(b)(2)(C)Subsec. (d)(3)(C), (D). , redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: “any requirement contained in the regulations prescribed under section 215 that a person—

“(i) furnish his TIN to another person, or

“(ii) include on his return the TIN of another person, and”.

Pub. L. 114–41, § 2004(b)(2)(A)2015—Subsec. (d)(1)(D). , which directed amendment of subsec. (d)(1) by “adding at the end” subpar. (D), was executed by adding subpar. (D) after subpar. (C) to reflect the probable intent of Congress.

Pub. L. 114–41, § 2004(b)(2)(B)Subsec. (d)(2)(II). , which directed amendment of subsec. (d)(2) by “adding at the end” subpar. (II), was executed by adding subpar. (II) after subpar. (HH) to reflect the probable intent of Congress.

Pub. L. 114–27Subsec. (f). added subsec. (f).

Pub. L. 113–2952014—Subsec. (d)(2)(FF). substituted “section 6050W(f)” for “section 6050W(c)”.

Pub. L. 111–147, § 522(b)2010—Subsec. (c). , inserted before period at end “or with respect to a return described in section 6011(e)(4)”.

Pub. L. 111–147, § 501(c)(6)Subsec. (d)(1). , inserted “under chapter 4 or” after “filed with the Secretary” in concluding provisions.

Pub. L. 111–148, § 1502(b)(1)Subsec. (d)(1)(B)(xxiv). , added cl. (xxiv).

Pub. L. 111–148, § 10108(j)(3)(E)Subsec. (d)(1)(B)(xxv). , substituted “certain” for “large”.

Pub. L. 111–148, § 1514(b)(1), added cl. (xxv).

Pub. L. 111–147, § 501(c)(7)Subsec. (d)(2). , inserted “or 4” after “chapter 3” in concluding provisions.

Pub. L. 111–148, § 1502(b)(2)Subsec. (d)(2)(GG). , added subpar. (GG).

Pub. L. 111–148, § 10108(j)(3)(F)Subsec. (d)(2)(HH). , substituted “certain” for “large”.

Pub. L. 111–148, § 1514(b)(2), added subpar. (HH).

Pub. L. 110–343, § 403(d)(2)(A)2008—Subsec. (d)(1)(B)(iv) to (xviii). , added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix).

Pub. L. 110–343, § 403(d)(2)(A)Subsec. (d)(1)(B)(xix). , redesignated cl. (xviii) as (xix). Former cl. (xix) redesignated (xx).

Pub. L. 110–289, § 3091(b)(1)(B), redesignated cl. (xix) relating to section 6039(a) as (xxi).

Pub. L. 110–343, § 403(d)(2)(A)Subsec. (d)(1)(B)(xx). , redesignated cl. (xix) as (xx). Former cl. (xx) redesignated (xxi).

Pub. L. 110–289, § 3091(b)(1)(A), which directed amendment of cl. (xx) by striking “or” at end, could not be executed because “or” did not appear.

Pub. L. 110–343, § 403(d)(2)(A)Subsec. (d)(1)(B)(xxi). , redesignated cl. (xx) as (xxi). Former cl. (xxi) redesignated (xxii).

Pub. L. 110–289, § 3091(b)(1)(B), (C), redesignated cl. (xix) as (xxi) and substituted “or” for “and” at end.

Pub. L. 110–343, § 403(d)(2)(A)Subsec. (d)(1)(B)(xxii). , redesignated cl. (xxi) as (xxii). Former cl. (xxii) redesignated (xxiii).

Pub. L. 110–289, § 3091(b)(1)(D), added cl. (xxii).

Pub. L. 110–343, § 403(d)(2)(A)Subsec. (d)(1)(B)(xxiii). , redesignated cl. (xxii) as (xxiii).

Pub. L. 110–343, § 403(c)(2)Subsec. (d)(2)(I). , added subpar. (I). Former subpar. (I) redesignated (J).

Pub. L. 110–343, § 403(d)(2)(B)Subsec. (d)(2)(J) to (AA). , added subpar. (J) and redesignated former subpars. (J) to (Z) as (K) to (AA), respectively. Former subpar. (AA) redesignated (BB).

Pub. L. 110–343, § 403(c)(2), redesignated subpars. (I) to (Z) as (J) to (AA), respectively. Former subpar. (AA) redesignated (BB).

Pub. L. 110–343, § 403(d)(2)(B)Subsec. (d)(2)(BB). , redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC).

Pub. L. 110–343, § 403(c)(2), redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC).

Pub. L. 110–289, § 3091(b)(2), which directed amendment of subpar. (BB) by striking “or” at end, could not be executed because “or” did not appear.

Pub. L. 110–343, § 403(d)(2)(B)Subsec. (d)(2)(CC). , redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD).

Pub. L. 110–343, § 403(c)(2), redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD).

Pub. L. 110–289, § 3091(b)(2), substituted “, or” for period at end.

Pub. L. 110–343, § 403(d)(2)(B)Subsec. (d)(2)(DD). , redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE).

Pub. L. 110–343, § 403(c)(2), redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE).

Pub. L. 110–289, § 3091(b)(2), added subpar. (DD).

Pub. L. 110–343, § 403(d)(2)(B)Subsec. (d)(2)(EE). , redesignated subpar. (DD) as (EE). Former subpar. (EE) redesignated (FF).

Pub. L. 110–343, § 403(c)(2), redesignated subpar. (DD) as (EE).

Pub. L. 110–343, § 403(d)(2)(B)Subsec. (d)(2)(FF). , redesignated subpar. (EE) as (FF).

Pub. L. 110–172, § 11(b)(2)(A)2007—Subsec. (d)(1)(B)(iv). , inserted “or (h)(1)” after “section 6050H(a)”.

Pub. L. 110–172, § 11(b)(2)(B)Subsec. (d)(2)(K). , inserted “or (h)(2)” after “section 6050H(d)”.

Pub. L. 109–280, § 1211(b)(1)2006—Subsec. (d)(1)(B)(xiv) to (xvi). , added cl. (xiv) and redesignated former cls. (xiv) and (xv) as (xv) and (xvi), respectively. Former cl. (xvi) redesignated (xvii). See Codification note above.

Pub. L. 109–432, § 403(c)(1)Pub. L. 109–280, § 844(d)(2)(A)Subsec. (d)(1)(B)(xvii). , which directed amendment of cl. (xvii) by striking out “or” at end, could not be executed because “or” did not appear subsequent to amendment by . See below.

Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xvi) as (xvii). Former cl. (xvii) redesignated (xviii). See Codification note above.

Pub. L. 109–280, § 844(d)(2)(A), struck out “or” at end.

Pub. L. 109–432, § 403(c)(1)Pub. L. 109–280, § 844(d)(2)(A)Subsec. (d)(1)(B)(xviii). , which directed amendment of cl. (xviii) by substituting “or” for “and” at end, could not be executed because “and” did not appear at end subsequent to amendment by . See below.

Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xvii) as (xviii). Former cl. (xviii) redesignated (xix) relating to section 264(f)(5)(A)(iv). See Codification note above.

Pub. L. 109–280, § 844(d)(2)(A), substituted “or” for “and” at end.

Pub. L. 109–432, § 403(c)(1)Subsec. (d)(1)(B)(xix). , added cl. (xix) relating to section 6039(a).

Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xviii) as (xix) relating to section 264(f)(5)(A)(iv). Former cl. (xix) redesignated (xx). See Codification note above.

Pub. L. 109–280, § 844(d)(2)(A), added cl. (xix) relating to section 6050U.

Pub. L. 109–280, § 1211(b)(1)Subsec. (d)(1)(B)(xx). , redesignated cl. (xix) relating to section 6050U as (xx). See Codification note above.

Pub. L. 109–432, § 403(c)(2)Subsec. (d)(2)(B). , substituted “6039(b)” for “6039(a)”.

Pub. L. 109–280, § 844(d)(2)(B)Subsec. (d)(2)(CC). , added subpar. (CC).

Pub. L. 108–357, § 805(b)(1)2004—Subsec. (d)(1)(B)(ii) to (xv). , added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi).

Pub. L. 108–357, § 853(d)(2)(L)Subsec. (d)(1)(B)(xvi). , redesignated cl. (xvii) as (xvi) and struck out former cl. (xvi) which read as follows: “subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),”.

Pub. L. 108–357, § 805(b)(1), redesignated cl. (xv) as (xvi). Former cl. (xvi) redesignated (xvii).

Pub. L. 108–357, § 853(d)(2)(L)Subsec. (d)(1)(B)(xvii) to (xix). , redesignated cls. (xviii) and (xix) as (xvii) and (xviii), respectively. Former cl. (xvii) redesignated (xvi).

Pub. L. 108–357, § 805(b)(1), redesignated cls. (xvi) to (xviii) as (xvii) to (xix), respectively.

Pub. L. 108–357, § 805(b)(2)Subsec. (d)(2)(F) to (W). , added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X).

Pub. L. 108–357, § 853(d)(2)(M)Subsec. (d)(2)(X). , redesignated subpar. (Y) as (X) and struck out former subpar. (X) which read as follows: “section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),”.

Pub. L. 108–357, § 805(b)(2), redesignated subpar. (W) as (X). Former subpar. (X) redesignated (Y).

Pub. L. 108–357, § 853(d)(2)(M)Subsec. (d)(2)(Y) to (CC). , redesignated subpars. (Z) to (CC) as (Y) to (BB), respectively. Former subpar. (Y) redesignated (X).

Pub. L. 108–357, § 805(b)(2), redesignated subpars. (X) to (BB) as (Y) to (CC), respectively.

Pub. L. 107–210, § 202(c)(2)(A)2002—Subsec. (d)(1)(B)(xi) to (xviii). , added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.

Pub. L. 107–210, § 202(c)(2)(B)Subsec. (d)(2)(BB). , added subpar. (BB).

Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)(A)]2000—Subsec. (d)(1)(B)(xiv) to (xvii). , added cls. (xiv) to (xvii) and struck out former cls. (xiv) to (xvii) which read as follows:

“(xiv) subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),

“(xv) section 4101(d) (relating to information reporting with respect to fuels taxes),

“(xvi) subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss); or

“(xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts).”

Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)(B)]Pub. L. 105–206, § 6010oSubsec. (d)(2)(AA). , made a technical amendment to directory language of ()(4)(C). See 1998 Amendment note below.

Pub. L. 105–206, § 6012(d)1998—Subsec. (c). , inserted before period at end “(more than 100 information returns in the case of a partnership having more than 100 partners)”.

Pub. L. 105–206, § 6012(b)(5)Pub. L. 105–34, § 1213(b)Subsec. (d)(1)(A). , made a technical amendment to directory language of . See 1997 Amendment note below.

Pub. L. 105–206, § 6004(a)(3)Pub. L. 105–34, § 201(c)(2)(A)Subsec. (d)(1)(B)(x) to (xiv). , made a technical amendment to directory language of . See 1997 Amendment note below.

Pub. L. 105–206, § 6010oSubsec. (d)(1)(B)(xv). ()(4)(B), struck out “or” at end.

Pub. L. 105–206, § 6004(a)(3)Pub. L. 105–34, § 201(c)(2)(A), made a technical amendment to directory language of . See 1997 Amendment note below.

Pub. L. 105–206, § 6010oSubsec. (d)(1)(B)(xvi). ()(4)(B), which directed the substitution of “; or” for period at end, was executed by making the substitution for “, and” at end, to reflect the probable intent of Congress.

Pub. L. 105–206, § 6004(a)(3)Pub. L. 105–34, § 201(c)(2)(A), made a technical amendment to directory language of . See 1997 Amendment note below.

Pub. L. 105–206, § 6010oSubsec. (d)(1)(B)(xvii). ()(4)(B), added cl. (xvii).

Pub. L. 105–206, § 6010oPub. L. 106–554, § 1(a)(7)[title III, § 319(23)(B)]Subsec. (d)(2)(AA). ()(4)(C), as amended by , added subpar. (AA).

Pub. L. 105–34, § 1213(b)Pub. L. 105–206, § 6012(b)(5)1997—Subsec. (d)(1)(A)(ix). , as amended by , added cl. (ix).

Pub. L. 105–34, § 201(c)(2)(A)Pub. L. 105–206, § 6004(a)(3)Subsec. (d)(1)(B)(x) to (xvi). , as amended by , added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.

Pub. L. 105–34, § 1602(d)(2)(A)Subsec. (d)(2)(R) to (Y). , added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:

“(R) section 6051 (relating to receipts for employees),

“(S) section 6050R(c) (relating to returns relating to certain purchases of fish),

“(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),

“(U) section 6053(b) or (c) (relating to reports of tips),

“(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),

“(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),

“(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or

“(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.”

Pub. L. 105–34, § 201(c)(2)(B)Subsec. (d)(2)(Z). , added subpar. (Z).

Pub. L. 105–34, § 1223(b)Subsec. (e). , added subsec. (e).

Pub. L. 104–188, § 1116(b)(2)(A)1996—Subsec. (d)(1)(A)(viii). , added cl. (viii).

Pub. L. 104–191, § 323(b)(1)Subsec. (d)(1)(B)(ix), (x). , added cl. (ix) and redesignated former cl. (ix) as (x). Former cl. (x) redesignated (xi).

Pub. L. 104–191, § 323(b)(1)Subsec. (d)(1)(B)(xi). , redesignated cl. (x) as (xi). Former cl. (xi) redesignated (xii).

Pub. L. 104–188, § 1702(b)(1)Pub. L. 101–508, § 11212(e)(1), made technical amendment to directory language of . See 1990 Amendment note below.

Pub. L. 104–191, § 323(b)(1)Subsec. (d)(1)(B)(xii). , redesignated cl. (xi) as (xii). Former cl. (xii) redesignated (xiii).

Pub. L. 104–188, § 1702(c)(2)(A), struck out “or” at end.

Pub. L. 104–188, § 1702(b)(1)Pub. L. 101–508, § 11212(e)(1), made technical amendment to directory language of . See 1990 Amendment note below.

Pub. L. 104–191, § 323(b)(1)Subsec. (d)(1)(B)(xiii). , redesignated cl. (xii) as (xiii). Former cl. (xiii) redesignated (xiv).

Pub. L. 104–188, § 1702(c)(2)(B), substituted “, or” for period at end.

Pub. L. 104–191, § 323(b)(1)Subsec. (d)(1)(B)(xiv), (xv). , redesignated cls. (xiii) and (xiv) as (xiv) and (xv), respectively.

Pub. L. 104–188, § 1455(a)(1)Subsec. (d)(1)(C). , which directed the amendment of par. (1) by inserting a new subpar. (C) after subpar. (B), was executed by making the insertion after subpar. (B)(xv), to reflect the probable intent of Congress.

Pub. L. 104–191, § 323(b)(2)Subsec. (d)(2)(Q). , added subpar. (Q). Former subpar. (Q) redesignated (R).

Pub. L. 104–191, § 323(b)(2)Subsec. (d)(2)(R). , redesignated subpar. (Q) as (R). Former subpar. (R) redesignated (S).

Pub. L. 104–188, § 1116(b)(2)(B), added subpar. (R). Former subpar. (R) redesignated (S).

Pub. L. 104–191, § 323(b)(2)Subsec. (d)(2)(S). , redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T).

Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T). See Codification note above.

Pub. L. 104–188, § 1901(c)(1), struck out “or” at end. See Codification note above.

Pub. L. 104–191, § 323(b)(2)Subsec. (d)(2)(T). , redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U).

Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U). See Codification note above.

Pub. L. 104–188, § 1901(c)(1), substituted “, or” for period at end. See Codification note above.

Pub. L. 104–191, § 323(d)(1)Subsec. (d)(2)(U). , redesignated subpar. (T), relating to section 6053(b) or (c), as (U).

Pub. L. 104–188, § 1455(a)(2), struck out “or” at end. See Codification note above.

Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (T) as (U). Former subpar. (U) redesignated (V). See Codification note above.

Pub. L. 104–188, § 1901(c)(1), added subpar. (U). See Codification note above.

Pub. L. 104–188, § 1455(a)(2)Subsec. (d)(2)(V). , substituted a comma for period at end.

Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (U) as (V).

Pub. L. 104–188, § 1455(a)(2)Subsec. (d)(2)(W), (X). , added subpars. (W) and (X).

Pub. L. 104–188, § 1615(a)(2)(B)Subsec. (d)(3)(C). , inserted “and” at end.

Pub. L. 104–188, § 1615(a)(2)(B)Subsec. (d)(3)(D). , redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as follows: “the requirement of section 6109(e) that a person include the TIN of any dependent on his return, and”.

Pub. L. 104–188, § 1615(a)(2)(B)Subsec. (d)(3)(E). , redesignated subpar. (E) as (D).

Pub. L. 104–188, § 1704(j)(3), substituted “section 6109(h)” for “section 6109(f)” in introductory provisions.

Pub. L. 103–322, § 20415(b)(1)1994—Subsec. (d)(1)(B)(iv). , amended cl. (iv) generally. Prior to amendment, cl. (iv) read as follows: “section 6050I(a) (relating to cash received in trade or business),”.

Pub. L. 103–322, § 20415(b)(2)Subsec. (d)(2)(K). , amended subpar. (K) generally. Prior to amendment, subpar. (K) read as follows: “section 6050I(e) (relating to returns relating to cash received in trade or business),”.

Pub. L. 103–66, § 13252(b)(1)1993—Subsec. (d)(1)(B)(viii) to (xiv). , which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii) and redesignating the following cls. accordingly, was executed by adding cl. (viii) and redesignating former cls. (viii), (ix), (x), (xi), (xii) (relating to section 4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as (ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the probable intent of Congress.

Pub. L. 103–66, § 13252(b)(2)Subsec. (d)(2)(P) to (T). , added subpar. (P) and redesignated former subpars. (P) through (S) as (Q) through (T), respectively.

Pub. L. 102–4861992—Subsec. (d)(3)(E). added subpar. (E).

Pub. L. 101–508, § 11323(b)(2)1990—Subsec. (d)(1)(B)(x). , substituted “subsection (b) or (e) of section 1060” for “section 1060(b)”.

Pub. L. 101–508, § 11212(e)(1)Pub. L. 104–188, § 1702(b)(1)Subsec. (d)(1)(B)(xi). , as amended by , struck out “, or subsection (e),” after “(c)(4)”.

Pub. L. 101–508, § 11323(c)(2)Subsec. (d)(1)(B)(xii). , added cl. (xii) relating to subpar. (C) of section 338(h)(10).

Pub. L. 101–508, § 11212(e)(1)Pub. L. 104–188, § 1702(b)(1), as amended by , added cl. (xii) relating to section 4101(d).

Pub. L. 101–239, § 7711(a)1989—, amended section generally, substituting subsecs. (a) to (d) for former subsec. (a) relating to reasonable cause waivers, subsec. (b) relating to payment of penalty, subsec. (c) relating to special rules for failure to file interest and dividend returns or statements, and subsec. (d) relating to definitions.

Pub. L. 101–239, § 7811(c)(3)Subsec. (d)(1)(B)(viii) to (xi). , amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) to (xi) read as follows:

“(viii) section 6052(a) (relating to reporting payment of wages in the form of group-term life insurance),

“(ix) section 6053(c)(1) (relating to reporting with respect to certain tips), or

“(xi) section 1060(b) (relating to reporting requirements of transferors and transferees in certain asset acquisitions).

“(xi) subparagraph (A) or (C) of subsection (c)(4), or subsection (d), of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels).”

Pub. L. 101–239, § 7813(a)Subsec. (d)(2). , struck out “or” after “insurance),” in subpar. (Q), substituted “tips), or” for “tips).” in subpar. (R), and redesignated subpar. (U) as (S).

Pub. L. 100–647, § 3001(b)(1)section 1941(b)(2)(M)(i) of Pub. L. 100–418 section 1006(h)(3)(A) of Pub. L. 100–6471988—Subsec. (d)(1)(B). , which directed that “or” be struck out at end of cl. (ix), “, or” be substituted for period at end of cl. (x), and cl. (xi) relating to section 4093 be added, was executed by striking out “or” at end of cl. (ix) and adding cl. (xi) in view of intervening amendments by , and by .

Pub. L. 100–647, § 1006(h)(3)(A), struck out “or” at end of cl. (ix), substituted “, or” for period at end of cl. (x), and added cl. (xi) relating to section 1060.

Pub. L. 100–418, § 1941(b)(2)(M)(i), redesignated cls. (ii) to (x) as (i) to (ix) and struck out former cl. (i) which read as follows: “section 4997(a) (relating to information with respect to windfall profit tax on crude oil),”.

Pub. L. 100–647, § 3001(b)(2)section 1941(b)(2)(M)(ii) of Pub. L. 100–418Subsec. (d)(2). , which directed that “or” be struck out at end of subpar. (S), “, or” be substituted for period at end of subpar. (T), and subpar. (U) be added, was executed by adding subpar. (U) in view of intervening amendment by .

Pub. L. 100–418, § 1941(b)(2)(M)(ii), redesignated subpars. (B) to (J) as (A) to (I), respectively, and struck out former subpar. (A) which read as follows: “section 4997(a) (relating to records and information; regulations),” and redesignated subpars. (L) to (T) as (J) to (R), respectively, and struck out former subpar. (K) which read as follows: “section 6050C (relating to information regarding windfall profit tax on domestic crude oil),”.

Pub. L. 100–647, § 1015(a)Subsec. (d)(2)(B). , substituted “6031(b) or (c)” for “6031(b)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

section 70203(c)(2) of Pub. L. 119–21Dec. 31, 2024section 70203(e) of Pub. L. 119–21 section 56 of this titleAmendment by applicable to indebtedness incurred after , see , set out as a note under .

section 70421(d)(2)(B) of Pub. L. 119–21July 4, 2025section 70421(d)(5) of Pub. L. 119–21 section 6011 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2022 Amendment

section 323(c) of Pub. L. 117–328Dec. 31, 2023section 323(e) of Pub. L. 117–328 section 72 of this titleAmendment by applicable to transfers, rollovers, and exchanges occurring after , see , set out as a note under .

section 334(d)(2) of Pub. L. 117–328Dec. 29, 2022section 334(e) of Pub. L. 117–328 section 72 of this titleAmendment by applicable to distributions made after the date which is 3 years after , see , set out as a note under .

Effective Date of 2021 Amendment

Pub. L. 117–58Dec. 31, 2023section 80603(c) of div. H of Pub. L. 117–58 section 6045 of this titleAmendment by applicable to returns required to be filed, and statements required to be furnished, after , see , set out as a note under .

Effective Date of 2018 Amendment

oPub. L. 115–141 section 1101 of Pub. L. 114–74 section 207 of Pub. L. 115–141 section 6031 of this titleAmendment by section 206() of effective as if included in , see , set out as a note under .

Effective Date of 2017 Amendment

section 11051(b)(2)(C) of Pub. L. 115–97 section 71(b)(2) of this titleDec. 22, 2017Dec. 31, 2018Dec. 31, 2018Dec. 31, 2018section 11051 of Pub. L. 115–97 section 11051(c) of Pub. L. 115–97 section 61 of this titleAmendment by applicable to any divorce or separation instrument (as defined in former as in effect before ) executed after , and to such instruments executed on or before , and modified after , if the modification expressly provides that the amendment made by applies to such modification, see , set out as a note under .

section 13520(c)(1) of Pub. L. 115–97 section 6050Y(d)(2) of this titleDec. 31, 2017section 6050Y(d)(4) of this titleDec. 31, 2017section 13520(d) of Pub. L. 115–97 section 6047 of this titleAmendment by applicable to reportable policy sales (as defined in ) after , and reportable death benefits (as defined in ) paid after , see , set out as a note under .

Effective Date of 2015 Amendment

Pub. L. 114–41July 31, 2015section 2004(d) of Pub. L. 114–41 section 1014 of this titleAmendment by applicable to property with respect to which an estate tax return is filed after , see , set out as a note under .

Pub. L. 114–27, title VIII, § 805(b)June 29, 2015129 Stat. 416

December 31, 2015“The amendments made by this section [amending this section] shall apply to returns required to be made, and statements required to be furnished, after .”

, , , provided that:

Effective Date of 2010 Amendment

section 1502(b) of Pub. L. 111–148 section 1502(e) of Pub. L. 111–148 section 6055 of this titleAmendment by applicable to calendar years beginning after 2013, see , set out as an Effective Date note under .

section 1514(b) of Pub. L. 111–148Dec. 31, 2013section 1514(d) of Pub. L. 111–148 section 6056 of this titleAmendment by applicable to periods beginning after , see , set out as an Effective Date note under .

Pub. L. 111–148Dec. 31, 2013section 10108(j)(4) of Pub. L. 111–148 section 6056 of this titleAmendment by section 10108(j)(3)(E), (F) of applicable to periods beginning after , see , set out as a note under .

Pub. L. 111–147Dec. 31, 2012Pub. L. 111–147 section 1471 of this titleAmendment by section 501(c)(6), (7) of applicable to payments made after , with certain exceptions, see section 501(d)(1), (2) of , set out as a note under .

section 522(b) of Pub. L. 111–147Mar. 18, 2010section 522(c) of Pub. L. 111–147 section 6011 of this titleAmendment by applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as a note under .

Effective Date of 2008 Amendment

Pub. L. 110–343Jan. 1, 2011section 403(e)(1) of Pub. L. 110–343 section 1012 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 110–289Dec. 31, 2010section 3091(e) of Pub. L. 110–289 section 3406 of this titleAmendment by applicable to returns for calendar years beginning after , with exception for purposes of carrying out any TIN matching program, see , set out as a note under .

Effective Date of 2007 Amendment

Pub. L. 110–172 Pub. L. 109–432 section 11(b)(3) of Pub. L. 110–172 section 168 of this titleAmendment by effective as if included in the provisions of the Tax Relief and Health Care Act of 2006, , to which such amendment relates, see , set out as a note under .

Effective Date of 2006 Amendment

Pub. L. 109–432Dec. 20, 2006section 403(d) of Pub. L. 109–432 section 6039 of this titleAmendment by applicable to calendar years beginning after , see , set out as a note under .

section 844(d)(2) of Pub. L. 109–280Dec. 31, 1996Dec. 31, 2009Dec. 31, 2009Pub. L. 109–280 section 72 of this titleAmendment by applicable to contracts issued after , but only with respect to taxable years beginning after , and to charges made after , see section 844(g)(1), (3) of , set out as a note under .

section 1211(b)(1) of Pub. L. 109–280Aug. 17, 2006section 1211(d) of Pub. L. 109–280 section 6050V of this titleAmendment by applicable to acquisitions of contracts after , see , set out as an Effective Date note under .

Effective Date of 2004 Amendment

section 805(b) of Pub. L. 108–357Oct. 22, 2004section 805(d) of Pub. L. 108–357 section 6043A of this titleAmendment by applicable to acquisitions after , see , set out as an Effective Date note under .

Pub. L. 108–357Dec. 31, 2004section 853(e) of Pub. L. 108–357 section 4041 of this titleAmendment by section 853(d)(2)(L), (M) of applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .

Effective Date of 1998 Amendment

Pub. L. 105–206 Pub. L. 105–34 section 6024 of Pub. L. 105–206 section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .

Effective Date of 1997 Amendment

section 201(c)(2) of Pub. L. 105–34Dec. 31, 1997section 201(f) of Pub. L. 105–34 section 25A of this titleAmendment by applicable to expenses paid after (in taxable years ending after such date), for education furnished in academic periods beginning after such date, see , set out as an Effective Date note under .

section 1213(b) of Pub. L. 105–34Aug. 5, 1997section 1213(e) of Pub. L. 105–34 section 110 of this titleAmendment by applicable to leases entered into after , see , set out as an Effective Date note under .

section 1223(b) of Pub. L. 105–34Dec. 31, 1997section 1226 of Pub. L. 105–34 section 6011 of this titleAmendment by applicable to partnership taxable years beginning after , see , as amended, set out as a note under .

section 1602(d)(2)(A) of Pub. L. 105–34 Pub. L. 104–191 section 1602(i) of Pub. L. 105–34 section 26 of this titleAmendment by effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996, , to which such amendment relates, see , set out as a note under .

Effective Date of 1996 Amendments

Pub. L. 104–191Dec. 31, 1996section 323(d) of Pub. L. 104–191 section 6050Q of this titleAmendment by applicable to benefits paid after , see , set out as an Effective Date note under .

Pub. L. 104–188Dec. 31, 1997section 1116(b)(3) of Pub. L. 104–188 section 6050R of this titleAmendment by section 1116(b)(2)(A), (B) of applicable to payments made after , see , set out as an Effective Date note under .

section 1455(a) of Pub. L. 104–188Dec. 31, 1996section 1455(e) of Pub. L. 104–188 section 408 of this titleAmendment by applicable to returns, reports, and other statements the due date for which (determined without regard to extensions) is after , see , set out as a note under .

section 1615(a)(2)(B) of Pub. L. 104–188Aug. 20, 1996section 1615(d) of Pub. L. 104–188 section 21 of this titleAmendment by applicable with respect to returns the due date for which, without regard to extensions, is on or after the 30th day after , with special rule for 1995 and 1996, see , set out as a note under .

Pub. L. 104–188 Pub. L. 101–508, title XI section 1702(i) of Pub. L. 104–188 section 38 of this titleAmendment by section 1702(b)(1), (c)(2) of effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, , to which such amendment relates, see , set out as a note under .

section 1901(c)(1) of Pub. L. 104–188 section 6048(a) of this titleAug. 20, 1996section 6048(b) of this titleDec. 31, 1995section 6048(c) of this titleAug. 20, 1996section 1901(d) of Pub. L. 104–188 section 6048 of this titleAmendment by , to the extent related to , applicable to reportable events (as defined in such section) occurring after , to the extent related to , applicable to taxable years of United States persons beginning after , and to the extent related to , applicable to distributions received after , see , set out as a note under .

Effective Date of 1994 Amendment

Pub. L. 103–322 Pub. L. 103–322, § 20415(c)section 20415(d) of Pub. L. 103–322 section 6050I of this titleAmendment by effective on 60th day after date on which temporary regulations are prescribed under , see , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66Dec. 31, 1993section 13252(d) of Pub. L. 103–66 section 6050P of this titleAmendment by applicable, except as otherwise provided, to discharges of indebtedness after , see , set out as an Effective Date note under .

Effective Date of 1992 Amendment

Pub. L. 102–486Dec. 31, 1992section 1933(c) of Pub. L. 102–486 section 6109 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1990 Amendment

section 11212(e)(1) of Pub. L. 101–508Dec. 1, 1990section 11212(f)(2) of Pub. L. 101–508 section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 101–508Oct. 9, 1990Oct. 9, 1990section 11323(d) of Pub. L. 101–508 section 338 of this titleAmendment by section 11323(b)(2), (c)(2) of applicable to acquisitions after , but not applicable to any acquisition pursuant to a written binding contract in effect on , and at all times thereafter before such acquisition, see , set out as a note under .

Effective Date of 1989 Amendment

section 7711(a) of Pub. L. 101–239Dec. 31, 1989section 7711(c) of Pub. L. 101–239 section 6721 of this titleAmendment by applicable to returns and statements the due date for which (determined without regard to extensions) is after , see , set out as a note under .

Pub. L. 101–239 Pub. L. 100–647 section 7817 of Pub. L. 101–239 section 1 of this titleAmendment by sections 7811(c)(3) and 7813(a) of effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, , to which such amendment relates, see , set out as a note under .

Effective Date of 1988 Amendments

Pub. L. 100–647 Pub. L. 99–514 section 1019(a) of Pub. L. 100–647 section 1 of this titleAmendment by sections 1006(h)(3)(A) and 1015(a) of effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

Pub. L. 100–647, title III, § 3001(c)Nov. 10, 1988102 Stat. 3615

“(1)

In general .—

January 1, 1989The amendments made by this section [amending this section and sections 4093 and 7232 of this title] shall take effect on .

“(2)

Refunds with interest for pre-effective date purchases.—

“(A)

In general .—

In the case of fuel—

“(i)

April 1, 1988December 31, 1988 which is purchased from a producer or importer during the period beginning on , and ending on ,

“(ii)

l which is used (before the claim under this subparagraph is filed) by any person in a nontaxable use (as defined in section 6427()(2) of the 1986 Code), and

“(iii)

with respect to which a claim is not permitted to be filed for any quarter under section 6427(i) of the 1986 Code,

lJune 30, 1989lthe Secretary of the Treasury or the Secretary’s delegate shall pay (with interest) to such person the amount of tax imposed on such fuel under section 4091 of the 1986 Code (to the extent not attributable to amounts described in section 6427()(3) of the 1986 Code) if claim therefor is filed not later than . Not more than 1 claim may be filed under the preceding sentence and such claim shall not be taken into account under section 6427(i) of the 1986 Code. Any claim for refund filed under this paragraph shall be considered a claim for refund under section 6427() of the 1986 Code.

“(B)

Interest .—

The amount of interest payable under subparagraph (A) shall be determined under section 6611 of the 1986 Code except that the date of the overpayment with respect to fuel purchased during any month shall be treated as being the 1st day of the succeeding month. No interest shall be paid under this paragraph with respect to fuel used by any agency of the United States.

“(C)

Registration procedures required to be specified .—

Nov. 10, 1988Not later than the 30th day after the date of the enactment of this Act [], the Secretary of the Treasury or the Secretary’s delegate shall prescribe the procedures for complying with the requirements of section 4093(c)(3) of the 1986 Code (as added by this section).”

, , , provided that:

Pub. L. 100–418Aug. 23, 1988section 1941(c) of Pub. L. 100–418 section 164 of this titleAmendment by applicable to crude oil removed from the premises on or after , see , set out as a note under .

Effective Date

Dec. 31, 1986section 1501(e) of Pub. L. 99–514 section 6721 of this titleSection applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as a note under .

Construction of 2002 Amendment

Pub. L. 107–210 section 203(f) of Pub. L. 107–210 section 35 of this titleNothing in amendment by , other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see , set out as a Construction note under .

Plan Amendments Not Required Until January 1, 1998

Pub. L. 104–188Jan. 1, 1998section 1465 of Pub. L. 104–188 section 401 of this titleFor provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after , see , set out as a note under .