Title 26 — Internal Revenue CodeRelease 119-73

§6116 Requirement for Prisons Located in United States to Provide Information for Tax Administration

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions › § 6116

Last updated Apr 6, 2026|Official source

Summary

Every year, the head of the Federal Bureau of Prisons and each state prison agency must send the IRS an electronic list of everyone held in their prisons during the prior two calendar years or the current year through August 31. The first list was due by September 15, 2012. For each inmate, the list includes full name, date of birth, current or most recent institution, inmate number, dates of incarceration and release, work release date, taxpayer identification number, and last known address. The IRS decides the electronic format and can ask for more information.

Full Legal Text

Title 26, §6116

Internal Revenue Code — Source: USLM XML via OLRC

(a)Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (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)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 identification number and whether the prison has verified such number,

(9)last known address, and

(10)any additional information as the Secretary may request.

(c)The Secretary shall determine the electronic format of the information described in subsection (b).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

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

Reference

Citations & Metadata

Citation

26 U.S.C. § 6116

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73