Title 26 — Internal Revenue Code
Part III · Chapter 61 — Information and Returns
§ 6050F. Returns relating to social security benefits
Statutory text
Requirement of reporting
The appropriate Federal official shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
the—
aggregate amount of social security benefits paid with respect to any individual during any calendar year,
aggregate amount of social security benefits repaid by such individual during such calendar year, and
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
the name and address of such individual.
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—
the name of the agency making the payments, and
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.
Definitions
For purposes of this section
Appropriate Federal official
The term “appropriate Federal official” means—
the Commissioner of Social Security in the case of social security benefits described in section 86(d)(1)(A), and
the Railroad Retirement Board in the case of social security benefits described in section 86(d)(1)(B).
Social security benefit
The term “social security benefit” has the meaning given to such term by section 86(d)(1).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 98–21 title I § 121(b) · 97 Stat. 65
Enacted · 26 U.S.C. § 6050F
Added Pub. L. 98–21, title I, § 121(b), Apr. 20, 1983, 97 Stat. 82
Source evidence
Code source credit
Added Pub. L. 98–21, title I, § 121(b), Apr. 20, 1983, 97 Stat. 82Enacted provision · exact public law section
(b) Information Reporting.— Subpart B of part HI of subchapter A of chapter 61 of such Code (relating to information concerning transactions with other persons) is amended by adding at the end thereof the following new section: “SEC. 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 42 USC 424a. 45 USC 231b. 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 Individuals With Respect To Whom Information Is Furnished.— Every person making a return under subsection (a) shall furnish to each individual whose name is 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 as 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 made. “(c) Definitions.— For purposes of this section— “(1) Appropriate federal official.— The term ‘appropriate Federal official’ means— “(A) the Secretary of Health and Human Services 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). Ante, p. 80. “(2) Social security benefit.— The term ‘social security benefit’ has the meaning given to such term by section 86(d)(1).”Tax Reform Act of 1986
Pub. L. 99–514 title XV § 1501(c)(9) · 100 Stat. 2085
Changed · 26 U.S.C. § 6050F(b)
Pub. L. 99–514, in amending subsec. (b) generally
Substituted · 26 U.S.C. § 6050F(b)
Pub. L. 99–514, in substituted “information is required” for “information is furnished” in heading and, in text
Substituted · 26 U.S.C. § 6050F(b)
Pub. L. 99–514, in 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
Source evidence
Code amendment note
Subsec. (b). Pub. L. 99–514, 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.Enacted provision · exact public law section
(9) Subsection (b) of section 6050F is amended to read as follows: “(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 fa) was required to be made.”Medicare Catastrophic Coverage Act of 1988
Pub. L. 100–360 § 111(b)(1) · 102 Stat. 683
Added · 26 U.S.C. § 6050F(a)
Pub. L. 100–360, § 111(b)(1), added par. (2)
Redesignated · 26 U.S.C. § 6050F(a)
Pub. L. 100–360, § 111(b)(1), redesignated former par. (2) as (3)
Source evidence
Code amendment note
Subsec. (a). Pub. L. 100–360, § 111(b)(1), added par. (2) and redesignated former par. (2) as (3).Enacted provision · exact public law section
(1) Subsection (a) of section 6050F of such Code is amended by 26 USC 6050F. striking “and” at the end of paragraph (1), by redesignating paragraph (2) as paragraph (3), and by inserting after paragraph (1) the following new paragraph: “(2) whether any individual meets the requirements of section 59B(b)(1) with respect to the calendar year (determined without regard to section 59B(f)(1)(B)(ii)), and”.Medicare Catastrophic Coverage Act of 1988
Pub. L. 100–360 § 111(b)(2)(A) · 102 Stat. 683
Inserted · 26 U.S.C. § 6050F(b)(1)
Pub. L. 100–360, § 111(b)(2)(A), inserted “or making the determination under subsection (a)(2)” after “payments”
Source evidence
Code amendment note
Subsec. (b)(1). Pub. L. 100–360, § 111(b)(2)(A), inserted “or making the determination under subsection (a)(2)” after “payments”.Enacted provision · exact public law section
(A) by inserting “or making the determination under subsection (a)(2)” after “payments” in paragraph (1), andMedicare Catastrophic Coverage Act of 1988
Pub. L. 100–360 § 111(b)(2)(B) · 102 Stat. 683
Inserted · 26 U.S.C. § 6050F(b)(2)
Pub. L. 100–360, § 111(b)(2)(B), inserted “and the information required under subsection (a)(2),” after “reductions,”
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 100–360, § 111(b)(2)(B), inserted “and the information required under subsection (a)(2),” after “reductions,”.Enacted provision · exact public law section
(B) by inserting “and the information required under subsection (a)(2),” after “reductions,” in paragraph (2).Medicare Catastrophic Coverage Act of 1988
Pub. L. 100–360 § 111(b)(3) · 102 Stat. 683
Inserted · 26 U.S.C. § 6050F(c)(1)(A)
Pub. L. 100–360, § 111(b)(3), inserted “and the information required under subsection (a)(2)” after “section 86(d)(1)(A)”
Source evidence
Code amendment note
Subsec. (c)(1)(A). Pub. L. 100–360, § 111(b)(3), inserted “and the information required under subsection (a)(2)” after “section 86(d)(1)(A)”.Enacted provision · exact public law section
(3) Section 6050F(c)(1)(A) of such Code is amended by inserting “and the information required under subsection (a)(2)” after “section 86(d)(1)(A)”.Medicare Catastrophic Coverage Repeal Act of 1989
Pub. L. 101–234 § 102(a) · 103 Stat. 1979
Repealed · 26 U.S.C. § 6050F(a); 26 U.S.C. § 6050F(b)(1); 26 U.S.C. § 6050F(2); 26 U.S.C. § 6050F(c)(1)(A)
Pub. L. 101–234, § 102(a), repealed Pub. L. 100–360, § 111, 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
Source evidence
Code amendment note
Subsecs. (a), (b)(1), (2), (c)(1)(A). Pub. L. 101–234, § 102(a), repealed Pub. L. 100–360, § 111, 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.Enacted provision · exact public law section
(a) In General.— Sections 111 and 112 of MCCA are repealed and the provisions of law amended by such sections are restored or revived as if such sections had not been enacted.Pub. L. 103–296 title I § 108(h)(4) · 108 Stat. 1464
Substituted · 26 U.S.C. § 6050F(c)(1)(A)
Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”
Source evidence
Code amendment note
Subsec. (c)(1)(A). Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.Enacted provision · exact public law section
SEC. 108. ADDITIONAL CONFORMING AMENDMENTS. (a) Amendments to Title VII.— (1) Title VII of the Social Security Act (42 U.S.C. 901 et seq.) is amended by adding at the end the following new section:Effective date note
Amendment by Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.
11 of 11 references resolved to an enrolled provision
Editorial Notes
References in Text
Section 224 of the Social Security Act, referred to in subsec. (a)(1)(C), is classified to section 424a of Title 42, The Public Health and Welfare.
Section 3(a)(1) of the Railroad Retirement Act of 1974, referred to in subsec. (a)(1)(C), is classified to section 231b(a)(1) of Title 45, Railroads.
Amendments1986–1994 · 4 rounds
1994
Subsec. (c)(1)(A). Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.
1989
Subsecs. (a), (b)(1), (2), (c)(1)(A). Pub. L. 101–234, § 102(a), repealed Pub. L. 100–360, § 111, 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.
1988
Subsec. (a). Pub. L. 100–360, § 111(b)(1), added par. (2) and redesignated former par. (2) as (3).
Subsec. (b)(1). Pub. L. 100–360, § 111(b)(2)(A), inserted “or making the determination under subsection (a)(2)” after “payments”.
Subsec. (b)(2). Pub. L. 100–360, § 111(b)(2)(B), inserted “and the information required under subsection (a)(2),” after “reductions,”.
Subsec. (c)(1)(A). Pub. L. 100–360, § 111(b)(3), inserted “and the information required under subsection (a)(2)” after “section 86(d)(1)(A)”.
1986
Subsec. (b). Pub. L. 99–514, 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
Amendment by Pub. L. 103–296 effective , see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.
Effective Date of 1989 Amendment
Amendment by Pub. L. 101–234 applicable to taxable years beginning after , see section 102(d)(2) of Pub. L. 101–234, set out as an Effective Date of Repeal note under section 59B of this title.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–360 applicable to taxable years beginning after , see section 111(e) of Pub. L. 100–360, set out as an Effective Date note under section 59B of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after , see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.
Effective Date
Section 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 section 121(g) of Pub. L. 98–21, set out as a note under section 86 of this title.
Repeal of Supplemental Medicare Premium and Federal Hospital Insurance Catastrophic Coverage Reserve Fund
Pub. L. 101–234, title I, § 102(a), , 103 Stat. 1980, provided that: “Sections 111 and 112 of MCCA [Pub. L. 100–360, which enacted section 59B of this title and section 1395i–1a of Title 42, The Public Health and Welfare, amended this section, and enacted provisions set out as notes under section 59B of this title and section 1395i–1a of Title 42] are repealed and the provisions of law amended by such sections are restored or revived as if such sections had not been enacted.”
Credits
1983–1994 · 5 acts
- 1983Added Pub. L. 98–21, title I, § 121(b), , 97 Stat. 82
- 1986amended Pub. L. 99–514, title XV, § 1501(c)(9), , 100 Stat. 2738
- 1988Pub. L. 100–360, title I, § 111(b), , 102 Stat. 697
- 1989Pub. L. 101–234, title I, § 102(a), , 103 Stat. 1980
- 1994Pub. L. 103–296, title I, § 108(h)(4), , 108 Stat. 1487.
Show as published
(Added Pub. L. 98–21, title I, § 121(b), , 97 Stat. 82; amended Pub. L. 99–514, title XV, § 1501(c)(9), , 100 Stat. 2738; Pub. L. 100–360, title I, § 111(b), , 102 Stat. 697; Pub. L. 101–234, title I, § 102(a), , 103 Stat. 1980; Pub. L. 103–296, title I, § 108(h)(4), , 108 Stat. 1487.)