26 U.S.C. § 6045

Returns of brokers

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(a) General rule

Every person doing business as a broker shall, when required by the Secretary, make a return, in accordance with such regulations as the Secretary may prescribe, showing the name and address of each customer, with such details regarding gross proceeds and such other information as the Secretary may by forms or regulations require with respect to such business.

(b) Statements to be furnished to customersEvery person required to make a return under subsection (a) shall furnish to each customer 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 information required to be shown on such return with respect to such customer.The written statement required under the preceding sentence shall be furnished to the customer on or before February 15 of the year following the calendar year for which the return under subsection (a) was required to be made. 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.(c) DefinitionsFor purposes of this section—(1) BrokerThe term “broker” includes—(A) a dealer,(B) a barter exchange,(C) any person who (for consideration) regularly acts as a middleman with respect to property or services, and(D) any person who (for consideration) is responsible for regularly providing any service effectuating transfers of digital assets on behalf of another person.A person shall not be treated as a broker with respect to activities consisting of managing a farm on behalf of another person.(2) Customer

The term “customer” means any person for whom the broker has transacted any business.

(3) Barter exchange

The term “barter exchange” means any organization of members providing property or services who jointly contract to trade or barter such property or services.

(4) Person

The term “person” includes any governmental unit and any agency or instrumentality thereof.

(d) Statements required in case of certain substitute paymentsIf any broker—(1) transfers securities of a customer for use in a short sale or similar transaction, and(2) receives (on behalf of the customer) a payment in lieu of—(A) a dividend,(B) tax-exempt interest, or(C) such other items as the Secretary may prescribe by regulations,during the period such short sale or similar transaction is open, the broker shall furnish such customer a written statement (in the manner as the Secretary shall prescribe by regulations) identifying such payment as being in lieu of the dividend, tax-exempt interest, or such other item. 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. The Secretary may prescribe regulations which require the broker to make a return which includes the information contained in such written statement.(e) Return required in the case of real estate transactions(1) In general

In the case of a real estate transaction, the real estate reporting person shall file a return under subsection (a) and a statement under subsection (b) with respect to such transaction.

(2) Real estate reporting personFor purposes of this subsection, the term “real estate reporting person” means any of the following persons involved in a real estate transaction in the following order:(A) the person (including any attorney or title company) responsible for closing the transaction,(B) the mortgage lender,(C) the seller’s broker,(D) the buyer’s broker, or(E) such other person designated in regulations prescribed by the Secretary.Any person treated as a real estate reporting person under the preceding sentence shall be treated as a broker for purposes of subsection (c)(1).(3) Prohibition of separate charge for filing return

It shall be unlawful for any real estate reporting person to separately charge any customer for complying with any requirement of paragraph (1). 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.

(4) Additional information requiredIn the case of a real estate transaction involving a residence, the real estate reporting person shall include the following information on the return under subsection (a) and on the statement under subsection (b):(A) The portion of any real property tax which is treated as a tax imposed on the purchaser by reason of section 164(d)(1)(B).(B) Whether or not the financing (if any) of the seller was federally-subsidized indebtedness (as defined in section 143(m)(3)).(5) Exception for sales or exchanges of certain principal residences(A) In generalParagraph (1) shall not apply to any sale or exchange of a residence for $250,000 or less if the person referred to in paragraph (2) receives written assurance in a form acceptable to the Secretary from the seller that—(i) such residence is the principal residence (within the meaning of section 121) of the seller,(ii) if the Secretary requires the inclusion on the return under subsection (a) of information as to whether there is federally subsidized mortgage financing assistance with respect to the mortgage on residences, that there is no such assistance with respect to the mortgage on such residence, and(iii) the full amount of the gain on such sale or exchange is excludable from gross income under section 121.If such assurance includes an assurance that the seller is married, the preceding sentence shall be applied by substituting “$500,000” for “$250,000”. The Secretary may by regulation increase the dollar amounts under this subparagraph if the Secretary determines that such an increase will not materially reduce revenues to the Treasury.(B) Seller

For purposes of this paragraph, the term “seller” includes the person relinquishing the residence in an exchange.

(f) Return required in the case of payments to attorneys(1) In general

Any person engaged in a trade or business and making a payment (in the course of such trade or business) to which this subsection applies shall file a return under subsection (a) and a statement under subsection (b) with respect to such payment.

(2) Application of subsection(A) In general

This subsection shall apply to any payment to an attorney in connection with legal services (whether or not such services are performed for the payor).

(B) Exception

This subsection shall not apply to the portion of any payment which is required to be reported under section 6041(a) (or would be so required but for the dollar limitation contained therein) or section 6051.

(g) Additional information required in the case of securities transactions, etc.(1) In general

If a broker is otherwise required to make a return under subsection (a) with respect to the gross proceeds of the sale of a covered security, the broker shall include in such return the information described in paragraph (2).

(2) Additional information required(A) In general

The information required under paragraph (1) to be shown on a return with respect to a covered security of a customer shall include the customer’s adjusted basis in such security and whether any gain or loss with respect to such security is long-term or short-term (within the meaning of section 1222).

(B) Determination of adjusted basisFor purposes of subparagraph (A)—(i) In generalThe customer’s adjusted basis shall be determined—(I) in the case of any security (other than any stock for which an average basis method is permissible under section 1012), in accordance with the first-in first-out method unless the customer notifies the broker by means of making an adequate identification of the stock sold or transferred, and(II) in the case of any stock for which an average basis method is permissible under section 1012, in accordance with the broker’s default method unless the customer notifies the broker that he elects another acceptable method under section 1012 with respect to the account in which such stock is held.(ii) Exception for wash sales

Except as otherwise provided by the Secretary, the customer’s adjusted basis shall be determined without regard to section 1091 (relating to loss from wash sales of stock or securities) unless the transactions occur in the same account with respect to identical securities.

(iii) Treatment of uncorrected de minimis errors

Except as otherwise provided by the Secretary, the customer’s adjusted basis shall be determined by treating any incorrect dollar amount which is not required to be corrected by reason of section 6721(c)(3) or section 6722(c)(3) as the correct amount.

(3) Covered securityFor purposes of this subsection—(A) In generalThe term “covered security” means any specified security acquired on or after the applicable date if such security—(i) was acquired through a transaction in the account in which such security is held, or(ii) was transferred to such account from an account in which such security was a covered security, but only if the broker received a statement under section 6045A with respect to the transfer.(B) Specified securityThe term “specified security” means—(i) any share of stock in a corporation,(ii) any note, bond, debenture, or other evidence of indebtedness,(iii) any commodity, or contract or derivative with respect to such commodity, if the Secretary determines that adjusted basis reporting is appropriate for purposes of this subsection,(iv) any digital asset, and(v) any other financial instrument with respect to which the Secretary determines that adjusted basis reporting is appropriate for purposes of this subsection.(C) Applicable dateThe term “applicable date” means—(i)January 1, 2011, in the case of any specified security which is stock in a corporation (other than any stock described in clause (ii)),(ii)January 1, 2012, in the case of any stock for which an average basis method is permissible under section 1012,(iii)January 1, 2023, in the case of any specified security which is a digital asset, and(iv)January 1, 2013, or such later date determined by the Secretary in the case of any other specified security.(D) Digital asset

Except as otherwise provided by the Secretary, the term “digital asset” means any digital representation of value which is recorded on a cryptographically secured distributed ledger or any similar technology as specified by the Secretary.

(4) Treatment of S corporations

In the case of the sale of a covered security acquired by an S corporation (other than a financial institution) after December 31, 2011, such S corporation shall be treated in the same manner as a partnership for purposes of this section.

(5) Special rules for short sales

In the case of a short sale, reporting under this section shall be made for the year in which such sale is closed.

(6) Special rule for certain stock held in connection with dividend reinvestment plan

For purposes of this subsection, stock acquired before January 1, 2012, in connection with a dividend reinvestment plan shall be treated as stock described in clause (ii) of paragraph (3)(C) (unless the broker with respect to such stock elects not to have this paragraph apply with respect to such stock).

(h) Application to options on securities(1) Exercise of option

For purposes of this section, if a covered security is acquired or disposed of pursuant to the exercise of an option that was granted or acquired in the same account as the covered security, the amount received with respect to the grant or paid with respect to the acquisition of such option shall be treated as an adjustment to gross proceeds or as an adjustment to basis, as the case may be.

(2) Lapse or closing transaction

In the case of the lapse (or closing transaction (as defined in section 1234(b)(2)(A))) of an option on a specified security or the exercise of a cash-settled option on a specified security, reporting under subsections (a) and (g) with respect to such option shall be made for the calendar year which includes the date of such lapse, closing transaction, or exercise.

(3) Prospective application

Paragraphs (1) and (2) shall not apply to any option which is granted or acquired before January 1, 2013.

(4) Definitions

For purposes of this subsection, the terms “covered security” and “specified security” shall have the meanings given such terms in subsection (g)(3).

(Aug. 16, 1954, ch. 736, 68A Stat. 747; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 311(a)(1), Sept. 3, 1982, 96 Stat. 600; Pub. L. 98–369, div. A, title I, § 150(a), title VII, § 714(e)(1), July 18, 1984, 98 Stat. 690, 961; Pub. L. 99–514, title XV, §§ 1501(c)(4), 1521(a), Oct. 22, 1986, 100 Stat. 2737, 2746; Pub. L. 100–647, title I, § 1015(e)(1)(A), (2)(A), (3), title IV, § 4005(g)(3), Nov. 10, 1988, 102 Stat. 3569, 3570, 3650; Pub. L. 101–239, title VII, § 7814(c)(1), Dec. 19, 1989, 103 Stat. 2413; Pub. L. 101–508, title XI, § 11704(a)(25), Nov. 5, 1990, 104 Stat. 1388–519; Pub. L. 102–486, title XIX, § 1939(a), Oct. 24, 1992, 106 Stat. 3034; Pub. L. 104–168, title XII, § 1201(a)(5), July 30, 1996, 110 Stat. 1469; Pub. L. 104–188, title I, § 1704(o)(1), Aug. 20, 1996, 110 Stat. 1886; Pub. L. 105–34, title III, § 312(c), title X, § 1021(a), Aug. 5, 1997, 111 Stat. 839, 922; Pub. L. 109–135, title IV, § 412(xx), Dec. 21, 2005, 119 Stat. 2640; Pub. L. 110–343, div. B, title IV, § 403(a), Oct. 3, 2008, 122 Stat. 3854; Pub. L. 113–295, div. A, title II, § 210(f)(4), Dec. 19, 2014, 128 Stat. 4032; Pub. L. 114–113, div. Q, title II, § 202(c), Dec. 18, 2015, 129 Stat. 3077; Pub. L. 117–58, div. H, title VI, § 80603(a), (b)(1), Nov. 15, 2021, 135 Stat. 1339, 1340.)Editorial NotesAmendments

2021—Subsec. (c)(1)(C). Pub. 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). Pub. L. 117–58, § 80603(a)(1), (3), added subpar. (D).

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

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

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

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

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

2008—Subsec. (b). Pub. 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). Pub. 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). Pub. L. 110–343, § 403(a)(1), (2), added subsecs. (g) and (h).

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

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

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

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

Subsec. (e)(3). Pub. 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). Pub. 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 (b) 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). Pub. L. 101–508 substituted “reporting person” for “broker”.

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

1988—Subsec. (c)(1). Pub. 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). Pub. L. 100–647, § 1015(e)(3)(A), substituted “real estate reporting person” for “real estate broker”.

Subsec. (e)(2). Pub. 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). Pub. L. 100–647, § 4005(g)(3), added par. (3) relating to whether seller’s financing was federally-subsidized indebtedness.

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

1986—Subsec. (b). Pub. 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). Pub. L. 99–514, § 1521(a), added subsec. (e).

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

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

1982—Pub. 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. (b) and (c).

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

Statutory Notes and Related SubsidiariesEffective Date of 2021 Amendment

Pub. 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.”

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title II, § 202(e), Dec. 18, 2015, 129 Stat. 3078, as amended by Pub. 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.”

Effective Date of 2014 Amendment

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

Effective Date of 2008 Amendment

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

Effective Date of 1997 Amendment

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

Pub. 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.”

Effective Date of 1996 Amendments

Pub. 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 [Pub. L. 100–647].”

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

Effective Date of 1992 Amendment

Pub. L. 102–486, title XIX, § 1939(b), 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.”

Effective Date of 1989 Amendment

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

Effective Date of 1988 Amendment

Pub. 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 [Pub. L. 97–248].”

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

Amendment by section 4005(g)(3) of Pub. 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 Pub. L. 100–647, set out as a note under section 143 of this title.

Effective Date of 1986 Amendment

Amendment by section 1501(c)(4) of Pub. 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 Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.

Pub. 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.”

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title I, § 150(b), 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 Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.

Effective Date of 1982 Amendment

Pub. L. 97–248, title III, § 311(c)(1), Sept. 3, 1982, 96 Stat. 601, as amended by Pub. 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—“(A) regulations relating to reporting by commodities and securities brokers shall be issued under section 6045 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by this Act) within 6 months after the date of the enactment of this Act [Sept. 3, 1982], and“(B) such regulations shall not apply to transactions occurring before January 1, 1983.”

Rule of Construction

Pub. 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 Pub. L. 117–58, set out as an Effective Date of 2021 Amendment note above], with respect to—“(1) whether any person is a broker under section 6045(c)(1) of the Internal Revenue Code of 1986, or“(2) whether any digital asset is property which is a specified security under section 6045(g)(3)(B) of such Code.”

No Penalty for Payments Before January 1, 1985

Pub. L. 98–369, div. A, title VII, § 714(e)(2), July 18, 1984, 98 Stat. 961, as amended by Pub. 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 Pub. L. 98–369.

Notes of Decisions

Cited in 12 cases (4 in the last 5 years), 1974–2025 · leading case: California Bankers Assn. v. Shultz, 416 U.S. 21 (1974).

Sort: Relevance Newest Treatment

California Bankers Assn. v. Shultz, 416 U.S. 21 (1974). · cites it 2× “§ 6044 ), brokers to report customers' gains and losses ( 26 U. S. C. § 6045 ), and banks to report payments of interest made to depositors ( 26 U.”

Dan Carman v. Janet Yellen, 112 F.4th 386 (6th Cir. 2024). “” 26 U.S.C. § 6045 (g)(3)(D); see also R. 27 (Am.”

Cause of Action Inst. v. Internal Revenue Serv., 390 F. Supp. 3d 84 (D.C. Cir. 2019). “"In this request, CoA Institute clarified that the IRS should 'exclude from the scope' of its search 'any records concerning 26 U.S.C. §§ 6045 , 6405, and 8022(2).' " (Compl.”

Schulze v. Legg Mason Wood Walker, Inc., 865 F. Supp. 277 (W.D. Pa. 1994). “2d at 93 (refusing to find federal-question jurisdiction where the relevant federal statute, 26 U.S.C. § 6045 , provided no private cause of action 7 ).”

Daines v. Alcatel, S.A., 105 F. Supp. 2d 1153 (E.D. Wash. 2000). “§ 6043 or 26 U.S.C. § 6045 , which govern the issuance of informational returns in circumstances such as these.”

Smith v. Indus. Valley Title Ins., 957 F.2d 90 (3rd Cir. 1992). · cites it 5× “Defendant title insurance companies are “real estate reporting personfs]” as defined in section 6045(e)(2) of the Internal Revenue Code, 26 U.S.C. § 6045 . Section 6045 imposes transactional reporting requirements on brokers generally.”

Coppola v. Wells Fargo Bank (Bankr. D.N.J. 2020). · cites it 3× “6041-1(a)(iii) is cross-referenced to 26 U.S.C. § 6045 (f), which is a part of 26 U.”

Catania v. Horsford, 181 Misc. 2d 740 (N.Y. Sup. Ct. 1999). · cites it 5× “Subdivision (a) of 26 USC § 6045 states: “Every person doing business as a broker [defined in subdivision (c)] shall * * * make a return * * * showing the name and address of each customer * * * and such other information as the Secretary may by forms or regulations require with…”

Cause of Action Inst. v. Internal Revenue Serv. (D.D.C. 2019). “3 “In this request, CoA Institute clarified that the IRS should ‘exclude from the scope’ of its search ‘any records concerning 26 U.S.C. §§ 6045 , 6405, and 8022(2).’” (Compl.”

Chris Doe v. Rutgers, the State Univ. of New Jersey (N.J. Super. Ct. App. Div. 2024). “R issues a check payable to P and Q in the amount of $140,000. R is required to make an information return reporting a payment to Q in the amount of $140,000.”

Manjarrez v. Trust Bank, N.A. (Bankr. S.D.N.Y. 2025). “1992) (no private action to enforce 26 U.S.C. § 6045 ). The fourth claim alleges fraud in the inducement and securities fraud.”

Custodia Bank v. Fed. Reserve Bd. of Governors (10th Cir. 2025). “26 U.S.C. § 6045 (g)(3)(D) (providing the Internal Revenue Service definition of “digital asset”); see also Wyo.”

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