# Information Statements for Certain Substitute Payments
> **IRS** · Final regulations. · Published 2003-12-29 · Effective 2003-12-29 · 68 FR 74847
## Document
- **Document number:** 03-31671
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 74847
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/29/03-31671/information-statements-for-certain-substitute-payments)
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