Section 480. Reporting provider payments to Internal Revenue Service  


Latest version.
  • These are procedures implemented in accordance with 42 CFR 433.37 for identification of providers of services by social security number or by employer identification number and for reporting the information required by the Internal Revenue Code (26 USC 6041) with respect to payment for services under the plan.

Historical Notes

Derived from VR460-01-40, eff. March 29, 1974.

Statutory Authority

Social Security Act Title XIX; 42 CFR 430 to end; all other applicable statutory and regulatory sections.