---
kind: "section"
citation: "26 U.S.C. § 6116"
title: "26"
title_heading: "Internal Revenue Code"
number: "6116"
heading: "Requirement for prisons located in United States to provide information for tax administration"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6116"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter B — Miscellaneous Provisions"
---

# §6116. Requirement for prisons located in United States to provide information for tax administration

- (a) **In general—** Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any [State](/usc/26/7701.md?p=a-10) agency charged with the responsibility for administration of prisons shall provide to the [Secretary](/usc/26/7701.md?p=a-11-B) in electronic format a list with the information described in [subsection (b)](#b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31.
- (b) **Information—** The information with respect to each inmate is—
  - (1) first, middle, and last name,
  - (2) date of birth,
  - (3) institution of current incarceration or, for released inmates, most recent incarceration,
  - (4) prison assigned inmate number,
  - (5) the date of incarceration,
  - (6) the date of release or anticipated date of release,
  - (7) the date of work release,
  - (8) [taxpayer](/usc/26/7701.md?p=a-14) identification number and whether the prison has verified such number,
  - (9) last known address, and
  - (10) any additional information as the [Secretary](/usc/26/7701.md?p=a-11-B) may request.
- (c) **Format—** The [Secretary](/usc/26/7701.md?p=a-11-B) shall determine the electronic format of the information described in [subsection (b)](#b).

## Source credit

(Added Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 6116 was renumbered section 6117 of this title.