### Question
What is the definition of service-recipient?


### Answer
The definition of **service-recipient** is as follows in *26 U.S.C. § 6041A*:

> the person for whom the service is performed

#### Citation:
  - *26 U.S.C. § 6041A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart B-Information Concerning Transactions With Other Persons**

