26 U.S.C. § 4104 — Information reporting for persons claiming certain tax benefits
submitted 22 years ago by Pub. L. 108-357 to r/title-26-INTERNAL-REVENUE-CODE · 141 words · no verdicts yet
The Secretary must require people claiming specified tax benefits to file returns at the time of the claim or quarterly, depending on the benefit. The returns must contain information needed to administer the benefits.
(a) The Secretary* must require a person claiming tax benefits under sections 34, 40, or 40A to file a return when claiming them, in the manner the Secretary prescribes. A person claiming benefits under section 4041(b)(2), 6426, or 6427(e) must file a quarterly return in that manner.
(b) The return must contain the information about the benefits and their coordination that the Secretary requires for proper administration and use.
(c) For a person described in subsection (a) who is subject to this title’s registration requirements, rules similar to 26 U.S.C. 4222(c) apply to requirements under this section.
The Secretary* shall require any person claiming tax benefits—
under the provisions of sections 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and
under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).
Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.
With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.
Source credit: (Added Pub. L. 108–357, title III, § 303(a), Oct. 22, 2004, 118 Stat. 1466; amended Pub. L. 115–141, div. U, title IV, § 401(a)(220), Mar. 23, 2018, 132 Stat. 1194.)
- 2004Enacted · Pub. L. 108-357 · 118 Stat. 1466
- 2018Amended · Pub. L. 115-141 · 132 Stat. 1194
A history note hasn’t been published yet. The record shows enactment by Pub. L. 108-357 on 2004-10-22.
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