A 6041 Reportable Payment is
a payment to a foreign person or an alien. A Reportable Payment
is also a payment made to a government "employee".
TITLE 26 - INTERNAL
REVENUE CODE
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
Sec. 6041. Information at source
(a) Payments of $600 or more
All persons engaged in a trade or business and making payment in the
course of such trade or business ... in
the
case of such payments made by the United States, the officers or
employees of the United States having information as to such payments
and required to make returns in regard thereto by the regulations
hereinafter provided for, shall
render a true and accurate return to
the Secretary, under such regulations and in such form and manner and
to such extent as may be prescribed by the Secretary, setting
forth the
amount of such gains, profits, and income, and the name and address of
the recipient of such payment.
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Payments made by the United
States are required to be reported under this section also.
Treasury Regulations
Sec. 1.6041-1
Return
of information as to payments of $600 or more.
(a) General rule.
(2) Prescribed form.
The return required by subparagraph (1) of this paragraph shall be made
on Forms 1096 and 1099 except that ...
(ii) the
return with respect to certain payments of compensation to an employee
by his employer shall be made
on Forms W-3 and W-2 under the provisions
of Sec. 1.6041-2 (relating to return of information as to
payments to employees).
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You have already read about
who the "employer" and who the "employee" are in chapter 5 of this
web site dealing the the requirements of Form W-4. Form W-4 is
the form for reporting a TIN to a payor who would then report
information on a Form W-2 using the TIN provided on the Form W-4.
(Notice:
There
are other definitions of "employee" found in
other sections the IRC relating to other types of taxes. This will be
covered when I finish studying those sections, if I find that they
relate to the purpose of this web site. I have read through those
sections and don't find them to be as important to disclose as the
sections I have already placed upon this web site.)
Treasury Regulations
Sec. 1.6041-1
Return
of information as to payments of $600 or more.
(i) Payments made by the United States
or a State.
Information returns
on:
(1) Forms 1096 and 1099 and
(2) Forms W-3 and W-2 (when made under
the provisions of Sec. 1.6041-2) of payments made by the United States
or a State, or political subdivision thereof, or the District of
Columbia, or any agency or instrumentality of any one or more of the
foregoing, shall be
made by the officer or employee of the
United
States, or of such State, or political subdivision, or of the District
of Columbia, or of such agency or instrumentality, as the case may be,
having control of such payments or by the officer or employee
appropriately designated to make such returns.
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Payments made by the United
States, reported on form W-2 is covered under Treasury Regulation
1.6041-2:
Treasury Regulations
Sec. 1.6041-2
Return of information as to payments to employees.
(a)(1) In general. Wages, as defined
in section 3401, paid to an employee
[as
defined in section 3401] are required to
be reported on Form W-2.
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The "wages" paid to an "employee" and an "employee" are both defined in
section 3401. As defined in section 3401, "wages" are what a government worker
is paid; "employee" is a
government worker. This is/was covered in chapter 5 of this web
site.
Nothing in IRC section 6041
acts to make compensation for labor
into a reportable payment
unless you work for the government.
That means nothing in IRC section 6041 creates a requirement to furnish
a identifying number to the person paying you compensation for labor unless you
work for the government.
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