### Question
What is the definition of reportable interest or dividend payment?


### Answer
The definition of **reportable interest or dividend payment** is as follows in *26 U.S.C. § 3406*:

> any payment of a kind, and to a payee, required to be shown on a return required under—


(i) section 6049(a) (relating to payments of interest),


(ii) section 6042(a) (relating to payments of dividends), or


(iii) section 6044 (relating to payments of patronage dividends) but only to the extent such payment is in money

#### Citation:
  - *26 U.S.C. § 3406*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

