§6041A. Returns regarding payments of remuneration for services and direct sales — Inbound Citations
26 U.S.C. § 6041A
Cited by 10 provisions in release 119-102.
Citations to 26 U.S.C. § 6041A as a whole
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(1) In the case of an employer who fails to meet the applicable requirements of section 6041(a), 6041A, or 6051 with respect to any employee, unless such failure is due to reasonable cause and not willful neglect, subsection (a) shall be applied with respect to such employee—(A) by substituting “3 percent” for “1.5 percent” in paragraph (1); and(B) by substituting “40 percent” for “20 percent” in paragraph (2).
Citations to §6041A(a)
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(B) section 6041A(a) (relating to payments of remuneration for services),
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(6) Any payment of a kind required to be shown on a return required under section 6041(a) or 6041A(a) which is made during any calendar year shall be treated as a reportable payment only if—(A) the aggregate amount of such payment and all previous payments described in such sections by the payor to the payee during such calendar year equals or exceeds the dollar amount in effect for such calendar year under section 6041(a),(B) the payor was required under section 6041(a) or 6041A(a) to file a return for the preceding calendar year with respect to payments to the payee, or(C) during the preceding calendar year, the payor made reportable payments to the payee with respect to which amounts were required to be deducted and withheld under subsection (a).
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(i) section 6041A(a) or (b) (relating to returns of direct sellers),
Citations to §6041A(b)
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(A) in the case of a payee statement other than a statement required under section 6045(b), 6041A(e) (in respect of a return required under section 6041A(b)), 6050H(d), 6050J(e), 6050K(b), or 6050L(c), 10 percent of the aggregate amount of the items required to be reported correctly, or
Citations to §6041A(e)
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(A) in the case of a payee statement other than a statement required under section 6045(b), 6041A(e) (in respect of a return required under section 6041A(b)), 6050H(d), 6050J(e), 6050K(b), or 6050L(c), 10 percent of the aggregate amount of the items required to be reported correctly, or
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(D) section 6041A(e) (relating to returns regarding payments of remuneration for services and direct sales),
Citations to §6041A(e)(3)
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(a) There shall be allowed as a deduction an amount equal to the qualified tips received during the taxable year that are included on statements furnished to the individual pursuant to section 6041(d)(3), 6041A(e)(3), 6050W(f)(2), or 6051(a)(18), or reported by the taxpayer on Form 4137 (or successor).