---
kind: "section"
citation: "26 U.S.C. § 4104"
title: "26"
title_heading: "Internal Revenue Code"
number: "4104"
heading: "Information reporting for persons claiming certain tax benefits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4104"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 32 — Manufacturers Excise Taxes"
  - "Subchapter A — Automotive and Related Items"
  - "Part III — Petroleum Products"
  - "Subpart B — Special Provisions Applicable to Fuels Tax"
---

# §4104. Information reporting for persons claiming certain tax benefits

- (a) **In general—** The Secretary shall require any [person](/usc/26/4377.md?p=b-1-A) claiming tax benefits—
  - (1) under the provisions of sections [34](/usc/26/34.md), [40](/usc/26/40.md), and [40A](/usc/26/40A.md), to file a return at the time such [person](/usc/26/4377.md?p=b-1-A) claims such benefits (in such manner as the Secretary may prescribe), and
  - (2) under the provisions of section [4041(b)(2)](/usc/26/4041.md?p=b-2), [6426](/usc/26/6426.md), or [6427(e)](/usc/26/6427.md?p=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](/usc/26/4377.md?p=b-1-A) described in [subsection (a)](#a) and subject to registration requirements under this title, rules similar to rules of [section 4222(c)](/usc/26/4222.md?p=c) shall apply with respect to any requirement under this section.

## Source credit

(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.)

## Notes

### 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.”