---
kind: "section"
citation: "22 C.F.R. § 213.36"
title: "22"
number: "213.36"
heading: "Reporting to Department of the Treasury's Internal Revenue Service."
url: "https://uscodex.org/cfr/22/213.36"
---

# §213.36. Reporting to Department of the Treasury's Internal Revenue Service.


Upon discharge of indebtedness, USAID must report the discharged debt as income to the debtor to the IRS in accordance with the requirements of 26 U.S.C. [6050P](/usc/26/6050P.md) and [26](/usc/26/26.md) CFR 1.6050P-1. USAID may request Fiscal Service to file such a discharge debt report to the IRS on the Agency's behalf.


## Notes

### Amendments

[86 FR 31146, June 11, 2021]

### Authority

Authority: 22 U.S.C. 2381(a); 31 U.S.C. 902(a); 31 U.S.C. 3701-3719; 5 U.S.C. 5514; 31 CFR part 285; 31 CFR parts 900 through 904.

### Source

Source: 67 FR 47258, July 18, 2002, unless otherwise noted.

### Amendments

[86 FR 31146, June 11, 2021]