Page:United States Statutes at Large Volume 97.djvu/114

 97 STAT. 82 PUBLIC LAW 98-21 —APR. 20, 1983 (b) INFORMATION REPORTING. —Subpart B of part HI of subchapter A of chapter 61 of such Code (relating to information concerning transactions with other persons) is amended by adding at the end thereof the following new section: 26 USC 6050F. "SEC. 6050F. RETURNS RELATING TO SOCIAL SECURITY BENEFITS. "(a) REQUIREMENT OF REPORTING. —The appropriate Federal offi- cial shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth— " (Dthe— "(A) aggregate amount of social security benefits paid with respect to any individual during any calendar year, "(B) aggregate amount of social security benefits repaid by such individual during such calendar year, and "(C) aggregate reductions under section 224 of the Social 42 USC 424a. Security Act (or under section 3(a)(1) of the Railroad Retire- 45 USC 231b. ment Act of 1974) in benefits which would otherwise have been paid to such individual during the calendar year on account of amounts received under a workmen's compensa- tion act, and "(2) the name and address of such individual. "(b) STATEMENTS TO BE FURNISHED TO INDIVIDUALS WITH RESPECT To WHOM INFORMATION IS FURNISHED.— Every person making a return under subsection (a) shall furnish to each individual whose name is set forth in such return a written statement showing— "(1) the name of the agency making the payments, and "(2) the aggregate amount of payments, of repayments, and of reductions, with respect to the individual as shown on such return. The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was made. "(c) DEFINITIONS,—For purposes of this section— "(1) APPROPRIATE FEDERAL OFFICIAL. —The term 'appropriate Federal official' means— "(A) the Secretary of Health and Human Services in the case of social security benefits described in section 86(d)(1)(A), and "(B) the Railroad Retirement Board in the case of social Ante, p. 80. security benefits described in section 86(d)(l)(B). "(2) SOCIAL SECURITY BENEFIT. —The term 'social security bene- fit' has the meaning given to such term by section 86(d)(1)." (c) TREATMENT OF NONRESIDENT AUENS. — (1) AMENDMENT OF SECTION 871(a). —Subsection (a) of section 26 USC 871. 871 of such Code (relating to tax on income not connected with United States business) is amended by adding at the end thereof the following new paragraph: "(3) TAXATION OF SOCIAL SECURITY BENEFITS.—For purposes of this section and section 1441— "(A) one-half of any social security benefit (as defined in section 86(d)) shall be included in gross income, and "(B) section 86 shall not apply. " 26 USC 1441. (2) AMENDMENT OF SECTION 1441.— Section 1441 of such Code (relating to withholding of tax on nonresident aliens) is amended by adding at the end thereof the following new subsec- tion:

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