$($R$)$ Under IRC Section $6050$B$,$ an information return is required to

be issued to a taxpayer who receives:

Any amount of Unemployment Compensation

$$10$ or more of Unemployment Compensation

$$600$ or more of Unemployment Compensation

$$1,000$ or more of Unemployment Compensation

There is no statutory requirement for the issuance of an information

return for Unemployment Compensation paid to a taxpayer