---
kind: "section"
citation: "42 C.F.R. § 433.37"
title: "42"
number: "433.37"
heading: "Reporting provider payments to Internal Revenue Service."
url: "https://uscodex.org/cfr/42/433.37"
---

# §433.37. Reporting provider payments to Internal Revenue Service.

- (a) **Basis and purpose.** This section, based on section 1902(a)(4) of the Act, prescribes requirements concerning—
  - (1) Identification of providers; and
  - (2) **Compliance with the information reporting requirements of the Internal Revenue Code.**
- (b) **Identification of providers.** A State plan must provide for the identification of providers by—
  - (1) **Social security number if—**
    - (i) The provider is in solo practice; or
    - (ii) The provider is not in solo practice but billing is by the individual practitioner; or
  - (2) **Employer identification number for all other providers.**
- (c) **Compliance with section 6041 of the Internal Revenue Code.** The plan must provide that the Medicaid agency complies with the information reporting requirements of section 6041 of the Internal Revenue Code ([26 U.S.C. 6041](/usc/26/6041.md)). [Section 6041](/cfr/42/6041.md) requires the filing of annual information returns showing amounts paid to providers, who are identified by name, address, and social security number or employer identification number.

## Notes

### Authority

Authority: 42 U.S.C. 1302.

### Source

Source: 43 FR 45201, Sept. 29, 1978, unless otherwise noted.