26 C.F.R. § 1.6041-6

Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing

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(a) In general. Except as provided in paragraph (b) of this section, returns made under section 6041 on Forms 1096 and 1099 for any calendar year shall be filed on or before February 28 (March 31 if filed electronically) of the following year with any of the Internal Revenue Service Centers, the addresses of which are listed in the instructions for such forms. The name and address of the person making the payment and the name and address of the recipient of the payment shall be stated on Form 1099. If the present address of the recipient is not available, the last known post office address must be given. See section 6109 and the regulations in part 301 of this title under section 6109 for rules requiring the inclusion of identifying numbers in Form 1099.

(b) Exception. Returns made on Form 1099 reporting nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.

(c) Applicability date. This section applies to returns filed on or after January 30, 2020. Section 1.6041-6T (as contained in 26 CFR part 1, revised April 2019) applies to returns filed before January 30, 2020.

[T.D. 9892, 85 FR 5325, Jan. 30, 2020]

Notes of Decisions

Cited in 4 cases (1 in the last 5 years), 2007–2023 · leading case: Martinez v. United States, 101 Fed. Cl. 688 (Fed. Cl. 2012).

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Martinez v. United States, 101 Fed. Cl. 688 (Fed. Cl. 2012). “See 26 C.F.R. § 1.6041-6 . 3. Alfonso Hernandez’s Testimony At his deposition, Alfonso Hernandez testified that he was a driver for plaintiff in 1996 and that plaintiff gave him his 1099 return for that year on time.”

Kurek v. Comm'r, 2013 T.C. Memo. 64 (Tax Ct. 2013). · cites it 2× “Conclusion We hold that the workers listed in the notice of determination were petitioner's employees for tax year 2005 and that he is liable for Federal employment taxes as determined by respondent.”

Silver Comet Terminal Partners, LLC v. Paulding Cnty. Airport Auth. (11th Cir. 2023). “See 26 C.F.R. § 1.6041-6 (a) (“The name and address of the person making the payment and the name and address of the recipient of the payment shall be stated on Form 1099.”

Bruecher Found. Servs., Inc. v. United States, 484 F. Supp. 2d 600 (W.D. Tex. 2007). “26 C.F.R. § 1.6041-6 (2000). *603 Having paid more than $600 to each worker whose classification is in dispute for each relevant calendar year, Bruecher was required to file the information returns for those workers for the calendar years 1999 and 2000 by February 28, 2000, and…”

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