[Code of Federal Regulations]

[Title 42, Volume 4]

[Revised as of October 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 42CFR433.37]



[Page 77]

 

                         TITLE 42--PUBLIC HEALTH

 

  CHAPTER IV--CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF 

                  HEALTH AND HUMAN SERVICES (CONTINUED)

 

PART 433_STATE FISCAL ADMINISTRATION--Table of Contents

 

    Subpart A_Federal Matching and General Administration Provisions

 

Sec.  433.37  Reporting provider payments to Internal Revenue Service.



    (a) Basis and purpose. This section, based on section 1902(a)(4) of 

the Act, prescribes requirements concerning--

    (1) Identification of providers; and

    (2) Compliance with the information reporting requirements of the 

Internal Revenue Code.

    (b) Identification of providers. A State plan must provide for the 

identification of providers by--

    (1) Social security number if--

    (i) The provider is in solo practice; or

    (ii) The provider is not in solo practice but billing is by the 

individual practitioner; or

    (2) Employer identification number for all other providers.

    (c) Compliance with section 6041 of the Internal Revenue Code. The 

plan must provide that the Medicaid agency complies with the information 

reporting requirements of section 6041 of the Internal Revenue Code (26 

U.S.C. 6041). Section 6041 requires the filing of annual information 

returns showing amounts paid to providers, who are identified by name, 

address, and social security number or employer identification number.