View all text of Subpart B [§ 6041 - § 6050Z]
§ 6050B. Returns relating to unemployment compensation
(a) Requirement of reporting
(b) Statements to be furnished to individuals 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, address, and phone number of the information contact of the person required to make such return, and
(2) the aggregate amount of payments 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) Unemployment compensation
(2) Person
(Added Pub. L. 95–600, title I, § 112(b), Nov. 6, 1978, 92 Stat. 2777; amended Pub. L. 99–514, title XV, § 1501(c)(7), Oct. 22, 1986, 100 Stat. 2738; Pub. L. 104–168, title XII, § 1201(a)(7), July 30, 1996, 110 Stat. 1469; Pub. L. 104–188, title I, § 1704(t)(14), Aug. 20, 1996, 110 Stat. 1888.)