2021—Subsec. (c)(1)(C). Puspan. L. 117–58, § 80603(a)(2), substituted “any person who (for consideration)” for “any other person who (for a consideration)” and “, and” for period at end.

Subsec. (c)(1)(D). Puspan. L. 117–58, § 80603(a)(1), (3), added subpar. (D).

Subsec. (g)(3)(B)(iv), (v). Puspan. L. 117–58, § 80603(span)(1)(A), added cl. (iv) and redesignated former cl. (iv) as (v).

Subsec. (g)(3)(C)(iii), (iv). Puspan. L. 117–58, § 80603(span)(1)(C), added cl. (iii) and redesignated former cl. (iii) as (iv).

Subsec. (g)(3)(D). Puspan. L. 117–58, § 80603(span)(1)(B), added subpar. (D).

2015—Subsec. (g)(2)(B)(iii). Puspan. L. 114–113 added cl. (iii).

2014—Subsec. (g)(6). Puspan. L. 113–295 added par. (6).

2008—Subsec. (span). Puspan. L. 110–343, § 403(a)(3)(A), (C), in concluding provisions, substituted “February 15” for “January 31” and inserted at end “In the case of a consolidated reporting statement (as defined in regulations) with respect to any customer, any statement which would otherwise be required to be furnished on or before January 31 of a calendar year with respect to any item reportable to the taxpayer shall instead be required to be furnished on or before February 15 of such calendar year if furnished with such consolidated reporting statement.”

Subsec. (d). Puspan. L. 110–343, § 403(a)(3)(B), in concluding provisions, struck out “at such time and” before “in the manner” and inserted “The written statement required under the preceding sentence shall be furnished on or before February 15 of the year following the calendar year in which the payment was made.” before “The Secretary may prescribe”.

Subsecs. (g), (h). Puspan. L. 110–343, § 403(a)(1), (2), added subsecs. (g) and (h).

2005—Subsec. (e)(5)(A). Puspan. L. 109–135 adjusted the margin of the third sentence to include it in concluding provisions with the second sentence.

1997—Subsec. (e)(5). Puspan. L. 105–34, § 312(c), added par. (5).

Subsec. (f). Puspan. L. 105–34, § 1021(a), added subsec. (f).

1996—Subsec. (span)(1). Puspan. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

Subsec. (e)(3). Puspan. L. 104–188 inserted at end “Nothing in this paragraph shall be construed to prohibit the real estate reporting person from taking into account its cost of complying with such requirement in establishing its charge (other than a separate charge for complying with such requirement) to any customer for performing services in the case of a real estate transaction.”

1992—Subsec. (e)(4). Puspan. L. 102–486 substituted heading for one which read: “Whether seller’s financing was federally-subsidized” and amended text generally. Prior to amendment, text read as follows: “In the case of a real estate transaction involving a residence, the real estate reporting person shall specify on the return under subsection (a) and the statement under subsection (span) whether or not the financing (if any) of the seller was federally-subsidized indebtedness (as defined in section 143(m)(3)).”

1990—Subsec. (e)(4). Puspan. L. 101–508 substituted “reporting person” for “broker”.

1989—Subsec. (e)(3), (4). Puspan. L. 101–239 redesignated par. (3), relating to whether seller’s financing was federally-subsidized indebtedness, as (4).

1988—Subsec. (c)(1). Puspan. L. 100–647, § 1015(e)(1)(A), inserted at end “A person shall not be treated as a broker with respect to activities consisting of managing a farm on behalf of another person.”

Subsec. (e)(1). Puspan. L. 100–647, § 1015(e)(3)(A), substituted “real estate reporting person” for “real estate broker”.

Subsec. (e)(2). Puspan. L. 100–647, § 1015(e)(3), substituted “estate reporting person” for “estate broker” in par. (2) heading and two places in text.

Subsec. (e)(3). Puspan. L. 100–647, § 4005(g)(3), added par. (3) relating to whether seller’s financing was federally-subsidized indebtedness.

Puspan. L. 100–647, § 1015(e)(2)(A), added par. (3) relating to prohibition of separate charge for filing return.

1986—Subsec. (span). Puspan. L. 99–514, § 1501(c)(4), in amending subsec. (c) generally, substituted references to persons required to make a return for former references to persons making a return.

Subsec. (e). Puspan. L. 99–514, § 1521(a), added subsec. (e).

1984—Subsec. (c)(4). Puspan. L. 98–369, § 714(e)(1), added par. (4).

Subsec. (d). Puspan. L. 98–369, § 150(a), added subsec. (d).

1982—Puspan. L. 97–248 designated existing provisions as subsec. (a), substituted “the name and address of each customer, with such details regarding gross proceeds” for “the names of customers for whom such person has transacted any business, with such details regarding the profits and losses” after “may prescribe, showing” and “such business” for “each customer as will enable the Secretary to determine the amount of such profits and losses” after “with respect to”, and added subsecs. (span) and (c).

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Puspan. L. 117–58, div. H, title VI, § 80603(c), Nov. 15, 2021, 135 Stat. 1341, provided that: “The amendments made by this section [amending this section and sections 6045A, 6050I, and 6724 of this title] shall apply to returns required to be filed, and statements required to be furnished, after December 31, 2023.”

Puspan. L. 114–113, div. Q, title II, § 202(e), Dec. 18, 2015, 129 Stat. 3078, as amended by Puspan. L. 115–141, div. U, title I, § 101(f)(3), Mar. 23, 2018, 132 Stat. 1161, provided that: “The amendments made by this section [amending this section and sections 6721 and 6722 of this title] shall apply to returns required to be filed, and payee statements required to be furnished, after December 31, 2016.”

Amendment by Puspan. L. 113–295 effective as if included in the provisions of the Energy Improvement and Extension Act of 2008, Puspan. L. 110–343, div. B, to which such amendment relates, see section 210(h) of Puspan. L. 113–295, set out as a note under section 45 of this title.

Amendment by Puspan. L. 110–343 effective Jan. 1, 2011, except that amendment by section 403(a)(3) of Puspan. L. 110–343 applies to statements required to be furnished after Dec. 31, 2008, see section 403(e) of Puspan. L. 110–343, set out as a note under section 1012 of this title.

Amendment by section 312(c) of Puspan. L. 105–34 applicable to sales and exchanges after May 6, 1997, with certain exceptions, see section 312(d) of Puspan. L. 105–34, set out as a note under section 121 of this title.

Puspan. L. 105–34, title X, § 1021(c), Aug. 5, 1997, 111 Stat. 923, provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 1997.”

Puspan. L. 104–188, title XVII, § 1704(o)(2), Aug. 20, 1996, 110 Stat. 1886, provided that: “The amendment made by paragraph (1) [amending this section] shall take effect as if included in section 1015(e)(2)(A) of the Technical and Miscellaneous Revenue Act of 1988 [Puspan. L. 100–647].”

Amendment by Puspan. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(span) of Puspan. L. 104–168, set out as a note under section 6041 of this title.

Puspan. L. 102–486, title XIX, § 1939(span), Oct. 24, 1992, 106 Stat. 3034, provided that: “The amendment made by subsection (a) [amending this section] shall apply to transactions after December 31, 1992.”

Amendment by Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Puspan. L. 100–647, to which such amendment relates, see section 7817 of Puspan. L. 101–239, set out as a note under section 1 of this title.

Puspan. L. 100–647, title I, § 1015(e)(1)(B), Nov. 10, 1988, 102 Stat. 3570, provided that: “The amendment made by subparagraph (A) [amending this section] shall take effect as if included in the amendments made by section 311(a)(1) of the Tax Equity and Fiscal Responsibility Act of 1982 [Puspan. L. 97–248].”

Puspan. L. 100–647, title I, § 1015(e)(2)(B), Nov. 10, 1988, 102 Stat. 3570, provided that: “The amendment made by subparagraph (A) [amending this section] shall take effect on the date of the enactment of this Act [Nov. 10, 1988].”

Amendment by section 1015(e)(3) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Amendment by section 4005(g)(3) of Puspan. L. 100–647 applicable to financing provided, and mortgage credit certificates issued, after Dec. 31, 1990, with certain exceptions, see section 4005(h)(3) of Puspan. L. 100–647, set out as a note under section 143 of this title.

Amendment by section 1501(c)(4) of Puspan. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Puspan. L. 99–514, set out as an Effective Date note under section 6721 of this title.

Puspan. L. 99–514, title XV, § 1521(c), Oct. 22, 1986, 100 Stat. 2747, provided that: “The amendments made by this section [amending this section and section 3406 of this title] shall apply to real estate transactions closing after December 31, 1986.”

Puspan. L. 98–369, div. A, title I, § 150(span), July 18, 1984, 98 Stat. 690, provided that: “The amendment made by this section [amending this section] shall apply to payments received after December 31, 1984.”

Amendment by section 714(e)(1) of Puspan. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Puspan. L. 97–248, to which such amendment relates, see section 715 of Puspan. L. 98–369, set out as a note under section 31 of this title.

Puspan. L. 97–248, title III, § 311(c)(1), Sept. 3, 1982, 96 Stat. 601, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by subsection (a) [amending this section and section 6678 of this title] shall take effect on the date of the enactment of this Act [Sept. 3, 1982], except that—

Puspan. L. 117–58, div. H, title VI, § 80603(d), Nov. 15, 2021, 135 Stat. 1341, provided that: “Nothing in this section [amending this section and sections 6045A, 6050I, and 6724 of this title and enacting provisions set out as a note under this section] or the amendments made by this section shall be construed to create any inference, for any period prior to the effective date of such amendments [see section 80603(c) of Puspan. L. 117–58, set out as an Effective Date of 2021 Amendment note above], with respect to—

Puspan. L. 98–369, div. A, title VII, § 714(e)(2), July 18, 1984, 98 Stat. 961, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that no penalty for payments made before Jan. 1, 1985, would be imposed with respect to any person required to file a return under this section, as amended by section 714(e)(1) of Puspan. L. 98–369.