### Question
How is the "reported item" defined?


### Answer
The term **reported item** is defined in *26 U.S.C. § 6034A* as follows -

> any item for which information is required to be furnished under subsection (a)

#### Citation:
  - *26 U.S.C. § 6034A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart A-Information Concerning Persons Subject to Special Provisions**

