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-xxiv- Part III. Information Returns Subpart A. Information Concerning Persons Subject to Special Provisions Code §6039. Information required in connection with certain options.. .......................................................................... 1239 Reg. §1.6039–­1. Returns required in connection with certain options.. ................................................................... 1239 Reg. §1.6039–­2. Statements to persons with respect to whom information is reported.. ...................................... 1240 Code §6039D. Returns and records with respect to certain fringe benefit plans.. .......................................................... 1241 Code §6039I. Returns and records with respect to employer-­owned life insurance contracts.. ................................... 1241 Reg. §1.6039I–­1. Reporting of certain employer-­owned life insurance contracts................................................... 1241 Subpart B. Information Concerning Transactions With Other Persons Code §6041. Information at source........................................................................................................................................ 1242 Reg. §1.6041-­1. Return of information as to payments of $600 or more................................................................... 1242 Reg. §1.6041-­2. Return of information as to payments to employees....................................................................... 1246 Temporary Reg. §1.6041–­2T. Return of information as to payments to employees...................................... 1246 Proposed Reg. §1.6041–­2. Return of information as to payments to employees.. ......................................... 1246 Reg. §1.6041-­3. Payments for which no return of information is required under section 6041............................. 1247 Reg. §1.6041-­4. Foreign-­related items and other exceptions.. ................................................................................... 1248 Reg. §1.6041-­6. Returns made on Forms 1096 and 1099 under section 6041 contents and time and place for filing.. ........................................................................................................................................... 1248 Temporary Reg. §1.6041–­6T. Returns made on Forms 1096 and 1099 under section 6041 contents and time and place for filing.................................................................................................... 1248 Proposed Reg. §1.6041–­6. Returns made on Forms 1096 and 1099 under section 6041 contents and time and place for filing.............................................................................................................. 1249 Reg. §1.6041-­7. Magnetic media requirement.............................................................................................................. 1249 Reg. §1.6041-­8. Cross-­reference to penalties.. ............................................................................................................. 1249 Code §6041A. Returns regarding payments of remuneration for services and direct sales........................................... 1249 Reg. §1.6041A-­1. Returns regarding payments of remuneration for services and certain direct sales................ 1250 Proposed Reg. §1.6041A-­1. Returns regarding payments of remuneration for services and certain direct sales...................................................................................................................................... 1251 Code §6045. Returns of brokers.. ........................................................................................................................................... 1252 Reg. §1.6045-­5. Information reporting on payments to attorneys............................................................................. 1252 Code §6047. Information relating to certain trusts and annuity plans.. ............................................................................ 1254 Reg. §1.6047-­1. Information to be furnished with regard to employee retirement plan covering an owner-­employee.. .................................................................................................................................. 1255 Proposed Reg. §1.6047-­1. Information to be furnished with regard to employee retirement plan covering an owner-­employee.. .............................................................................................. 1256 Code §6050B. Returns relating to unemployment compensation...................................................................................... 1256 Reg. §1.6050B-­1. Information returns by person making unemployment compensation payments.. .................. 1256 Code §6050F. Returns relating to social security benefits.. ................................................................................................ 1256 Code §6050G. Returns relating to certain railroad retirement benefits............................................................................ 1257 Code §6050Q. Certain long-­term care benefits..................................................................................................................... 1257 Subpart C. Information Regarding Wages Paid Employees Code §6051. Receipts for employees.. ................................................................................................................................... 1257 Reg. §31.6051-­1. Statements for employees................................................................................................................. 1258 Proposed Reg. §31.6051-­1. Statements for employees...................................................................................... 1263 Reg. §31.6051-­2. Information returns on Form W-­3 and Internal Revenue Service copies of Forms W-­ 2. . ......... 1263 Proposed Reg. §31.6051–­2. Information returns on Form W–­ 3 and Social Security Administration copies of Forms W–­2.............................................................................................................. 1264 Reg. §31.6051-­3. Statements required in case of sick pay paid by third parties...................................................... 1264 Proposed Reg. §31.6051–­3. Statements required in case of sick pay paid by third parties.......................... 1265 Reg. §31.6051-­4. Statements required in case of backup withholding..................................................................... 1265