26 U.S.C. § 6050F: Returns relating to social security benefits

aggregate amount of social security benefits paid with respect to any individual during any calendar year, aggregate amount of social security benefits repaid by such individual during such calendar year, and aggregate reductions under section 224 of the Social Security Act (or under section 3(a)(1) of the Railroad Retirement 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 compensation act, and the name and address of such individual. the name of the agency making the payments, and the aggregate amount of payments, of repayments, and of reductions, with respect to the individual required to be shown on such return. the Commissioner of Social Security in the case of social security benefits described in section 86(d)(1)(A), and the Railroad Retirement Board in the case of social security benefits described in section 86(d)(1)(B). The term “social security benefit” has the meaning given to such term by section 86(d)(1).