CFR > Title 22 - Foreign Relations > CHAPTER II—AGENCY FOR INTERNATIONAL DEVELOPMENT > PART 213—CLAIMS COLLECTION > SUBPART F—Discharge of Indebtedness and Reporting Requirements (§213.35 to §213.36) > 213.36—Reporting to IRS.

213.36—Reporting to IRS.

Upon discharge of an indebtedness, USAID will report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. USAID may request FMS to file such a discharge report to the IRS on the agency's behalf.