Us Code § 4104 - Information reporting for persons claiming certain tax benefits
Full text of Us Code United States Code § 4104 — Information reporting for persons claiming certain tax benefits, with citation guidance and answers to common questions.
§ 4104. Information reporting for persons claiming certain tax benefits
(a) In general
The Secretary shall require any person claiming tax benefits—
(1) under the provisions of sections 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and
(2) under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).
(b) Contents of return
Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.
(c) Enforcement
With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.
(Added Pub. L. 108–357, title III, §303(a), Oct. 22, 2004, 118 Stat. 1466; amended Pub. L. 115–141, div. U, title IV, §401(a)(220), Mar. 23, 2018, 132 Stat. 1194.)
Editorial Notes
Amendments
2018—Subsec. (a)(1). Pub. L. 115–141 substituted "sections 34" for "section 34".
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 108–357, title III, §303(c), Oct. 22, 2004, 118 Stat. 1466, provided that: "The amendments made by this section [enacting this section] shall take effect on January 1, 2005."
About This Section
26 U.S.C. § 4104 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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