26 CFR § 301.6042-1 - Returns of information regarding payments of dividends and corporate earnings and profits.

---
identifier: "/us/cfr/t26/s301.6042-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6042-1 - Returns of information regarding payments of dividends and corporate earnings and profits."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6042-1"
section_name: "Returns of information regarding payments of dividends and corporate earnings and profits."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
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."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.

For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see §§ 1.6042-1 to 1.6042-4, inclusive, of this chapter (Income Tax Regulations).