Information Statements for Certain Substitute Payments
other · IRS · Rule · Published 2003-12-29 · Effective 2003-12-29 · 68 FR 74847
Document
Document number
03-31671
Federal Register citation
68 FR 74847
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-12-29
Effective date
2003-12-29
Treasury docket
TD 9103
Abstract
This document contains final regulations under section 6045(d) that reflect the changes to information reporting for payments in lieu of dividends effected by the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA). These regulations provide that brokers must file information returns and furnish information statements reporting substitute payments in lieu of dividends to individuals who receive substitute payments in lieu of dividends on or after January 1, 2003.