§ 4104 Information reporting for persons claiming certain tax benefits
(a) In general
The Secretary shall require any person claiming tax benefits—
(1) under the provisions of sections , , and , to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and
(2) under the provisions of section , , or to file a quarterly return (in such manner as the Secretary may prescribe).
(b) Contents of return
Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.
(c) Enforcement
With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section shall apply with respect to any requirement under this section.
(Added Pub. L. 108–357, title III, § 303(a), Oct. 22, 2004, 118 Stat. 1466; amended Pub. L. 115–141, div. U, title IV, § 401(a)(220), Mar. 23, 2018, 132 Stat. 1194.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4104