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Title 26, Internal Revenue CodeRelease 119-110

§6050E State and Local Income Tax Refunds

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 61 — INFORMATION AND RETURNS › Subchapter A — Returns and Records › PART III — INFORMATION RETURNS › Subpart B — Information Concerning Transactions With Other Persons › § 6050E

Last updated Sep 22, 2026|Official source

Summary

Anyone who pays state or local income tax refunds, or gives credits or offsets, of $10 or more to a person in a year must file a report on the IRS forms or in the way the IRS requires. The report must show the total amount and the recipient’s name and address. The payer must also send each recipient a written statement in January after the year of the payment showing the state or local government and the refund, credit, or offset details. No statement is required if it is determined that the recipient did not claim itemized deductions for the tax year that produced the refund, credit, or offset. "Person" means the officer or employee who controls the payments or someone they designate.

Full Legal Text

Title 26, §6050E

Internal Revenue Code, Source: USLM XML via OLRC

(a)Requirement of reporting
Every person who, with respect to any individual, during any calendar year makes payments of refunds of State or local income taxes (or allows credits or offsets with respect to such taxes) aggregating $10 or more shall make a return according to forms or regulations prescribed by the Secretary setting forth the aggregate amount of such payments, credits, or offsets, and the name and address of the individual with respect to whom such payment, credit, or offset was made.
(b)Statements to be furnished to individuals with respect to whom information is required
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 of the State or political subdivision thereof, and
(2)the information required to be shown on the return with respect to refunds, credits, and offsets to the individual.
The written statement required under the preceding sentence shall be furnished to the individual during January of the calendar year following the calendar year for which the return under subsection (a) was required to be made. No statement shall be required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset.
(c)Person defined
For purposes of this section, the term “person” means the officer or employee having control of the payment of the refunds (or the allowance of the credits or offsets) or the person appropriately designated for purposes of this section.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth. 1984—Subsec. (b). Pub. L. 98–369 inserted provision that no statement is required under this subsection with respect to any individual if it is determined (in the manner provided by

Regulations

) that such individual did not claim itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset.

Statutory Notes and Related Subsidiaries

Effective Date

of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an

Effective Date

note under section 6721 of this title.

Effective Date

of 1984 Amendment Pub. L. 98–369, div. A, title I, § 151(b),
July 18, 1984, 98 Stat. 691, provided that: “The amendment made by subsection (a) [amending this section] shall apply to payments of refunds, and credits and offsets made, after
December 31, 1982.”

Effective Date

Pub. L. 97–248, title III, § 313(c), Sept. 3, 1982, 96 Stat. 603, provided that: “The

Amendments

made by this section [enacting this section] shall apply to payments of refunds, and credits and offsets made, after December 31, 1982.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6050E

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110