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Office/Contact: Division of Technology and Security Source: 15 U.S.C. Ch. 96, Sub Ch. I Electronic Records and Signatures in Commerce; DCL Ch. 5312 Electronic Transactions; DOOR Policy 5:3; DOOR Records
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Source 15 u is a form used to report certain income payments made to individuals.
Certain payers, such as businesses or employers, are required to file source 15 u when applicable.
Source 15 u can be filled out electronically or manually, providing the required information about the income payments.
The purpose of source 15 u is to report income payments to the IRS and the payee for tax purposes.
Information such as the payer's name, address, tax ID, payee's name, address, tax ID, amount of income payment, and type of income must be reported on source 15 u.
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