### Question
How does the law define service-recipient?


### Answer
Under *26 U.S.C. § 6041A*, **service-recipient** is defined as:

> 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**

