2021—Subsec. (d)(3). Puspan. L. 117–58 added par. (3).

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

1994—Puspan. L. 103–322, § 20415(span)(3), substituted “business, etc.” for “business” in section catchline.

Subsec. (g). Puspan. L. 103–322, § 20415(a), added subsec. (g).

1990—Subsec. (d). Puspan. L. 101–508, § 11318(a), substituted heading for one which read: “Cash includes foreign currency” and amended text generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘cash’ includes foreign currency.”

Subsec. (f). Puspan. L. 101–508, § 11318(c), substituted heading for one which read: “Actions by payors”.

1988—Subsec. (f). Puspan. L. 100–690 added subsec. (f).

1986—Subsec. (e). Puspan. L. 99–514 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.

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

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. 103–322, title II, § 20415(d), Sept. 13, 1994, 108 Stat. 1833, provided that: “The amendments made by this section [amending this section and section 6724 of this title] shall take effect on the 60th day after the date on which the temporary regulations are prescribed under subsection (c) [section 20415(c) of Puspan. L. 103–322, set out as a Regulations note below].”[Temporary regulations under section 20415(c) of Puspan. L. 103–322 were filed Dec. 12, 1994, published Dec. 15, 1994, 59 F.R. 64572, and effective Fespan. 13, 1995.]

Puspan. L. 101–508, title XI, § 11318(e), Nov. 5, 1990, 104 Stat. 1388–459, provided that:

Puspan. L. 100–690, title VII, § 7601(a)(3), Nov. 18, 1988, 102 Stat. 4504, provided that: “The amendments made by this subsection [amending this section and sections 6721 and 7203 of this title] shall apply to actions after the date of the enactment of this Act [Nov. 18, 1988].”

Amendment by 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. 98–369, div. A, title I, § 146(d), July 18, 1984, 98 Stat. 687, provided that: “The amendments made by this section [enacting this section and amending sections 6652 and 6678 of this title] shall apply to amounts received after December 31, 1984.”

Puspan. L. 103–322, title II, § 20415(c), Sept. 13, 1994, 108 Stat. 1833, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall prescribe temporary regulations under the amendments made by this section [amending this section and section 6724 of this title] within 90 days after the date of enactment of this Act [Sept. 13, 1994].”[Temporary regulations under section 20415(c) of Puspan. L. 103–322 were filed Dec. 12, 1994, published Dec. 15, 1994, 59 F.R. 64572, and effective Fespan. 13, 1995.]

For requirement of Secretary of the Treasury to report to Congress on number of reports filed under this section yearly, the rate of compliance with reporting requirements, the manner in which Federal agencies collect, organize and analyze such data, and sanctions imposed and indictments filed for failure to comply, see section 101 of Puspan. L. 101–647, set out as a note under section 5311 of Title 31, Money and Finance.

Puspan. L. 100–690, title VII, § 7601(a)(4), Nov. 18, 1988, 102 Stat. 4504, provided that: “No inference shall be drawn from the amendment made by paragraph (1) [amending this section] on the application of the Internal Revenue Code of 1986 without regard to such amendment.”