§ 6050B. Returns relating to unemployment compensation

• (a) Every person who makes payments of unemployment compensation aggregating $10 or more to any individual during any calendar year shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amounts of such payments and the name and address of the individual to whom paid.
• (b) Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
  • (1) the name, address, and phone number of the information contact of the person required to make such return, and
  • (2) the aggregate amount of payments to the individual required to be shown on such return.
• (c) For purposes of this section—
  • (1) The term “unemployment compensation” has the meaning given to such term by section 85(b).
  • (2) The term “person” means the officer or employee having control of the payment of the unemployment compensation, or the person appropriately designated for purposes of this section.