26 CFR § 1.6050B-1 - Information returns by person making unemployment compensation payments.

---
identifier: "/us/cfr/t26/s1.6050B-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.6050B-1 - Information returns by person making unemployment compensation payments."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.6050B-1"
section_name: "Information returns by person making unemployment compensation payments."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.6050B-1 Information returns by person making unemployment compensation payments.

For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined in section 85 (c)) aggregating $10 or more to any individual during any calendar year shall file a Form 1099UC in accordance with the instructions to such form.

[T.D. 7705, 45 FR 46070, July 9, 1980]