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Revenue Ruling

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 Rev. Rul. 64-67

1964-1 C.B. 447

Sec. 6041

Full Text

Rev. Rul. 64-67

Under the provisions of section 6041(a) of the Internal Revenue Code of 1954, all persons engaged in a trade or business and making payment in the course of such trade or business to another person of salaries, wages, commissions, fees and other forms of compensation for services rendered aggregating $600 or more in any calendar year shall render a true and accurate return setting forth the amount of such payments and the name and address of the recipient of the payments. The return is required to be made on Form 1096, U.S. Annual Information Return, accompanied by a Form 1099, U.S. Information Return, for each payee. Such return is not required with respect to wage payments required to be reported on Form W-2, Withholding Tax Statement.

Held , payments made by any person in the course of his trade or business to a variety entertainer for services rendered, which in any case amount to $600 or more during the calendar year, are required to be reported on Forms 1096 and 1099, if such payments are not required to be reported on Form W-2.