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Title 26 — Internal Revenue CodeRelease 119-73

§6052 Returns Regarding Payment of Wages in the Form of Group-term Life Insurance

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart C— Information Regarding Wages Paid Employees › § 6052

Last updated Apr 6, 2026|Official source

Summary

Employers that provide group-term life insurance for employees must file a return with the IRS showing the cost of that insurance and each covered employee's name and address — but only to the extent the cost counts as taxable income to the employee. The employer must also give each of those employees a written statement of the insurance cost, due by January 31 of the following year.

Full Legal Text

Title 26, §6052

Internal Revenue Code — Source: USLM XML via OLRC

(a)Every employer who during any calendar year provides group-term life insurance on the life of an employee during part or all of such calendar year under a policy (or policies) carried directly or indirectly by such employer shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the cost of such insurance and the name and address of the employee on whose life such insurance is provided, but only to the extent that the cost of such insurance is includible in the employee’s gross income under section 79(a). For purposes of this section, the extent to which the cost of group-term life insurance is includible in the employee’s gross income under section 79(a) shall be determined as if the employer were the only employer paying such employee remuneration in the form of such insurance.
(b)Every employer required to make a return under subsection (a) shall furnish to each employee whose name is required to be set forth in such return a written statement showing the cost of the group-term life insurance shown on such return. The written statement required under the preceding sentence shall be furnished to the employee on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.

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 reference to employers required to make a return for former reference to employers making a return and reference to employees whose name is required to be set forth for former reference to employees whose name is set forth. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

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

Section applicable to group-term life insurance provided after Dec. 31, 1963, in taxable years ending after such date, see section 204(d) of Pub. L. 88–272, set out as a note under section 79 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6052

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73