26 U.S.C. § 6050B: Returns relating to unemployment compensation

Every person who makes payments of unemployment compensation aggregating $10 or more to any individual during any calendar year shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amounts of such payments and the name and address of the individual to whom paid. the name, address, and phone number of the information contact of the person required to make such return, and the aggregate amount of payments to the individual required to be shown on such return. The term “unemployment compensation” has the meaning given to such term by section 85(b). The term “person” means the officer or employee having control of the payment of the unemployment compensation, or the person appropriately designated for purposes of this section.