-CITE-
26 USC CHAPTER 61 - INFORMATION AND RETURNS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
-HEAD-
CHAPTER 61 - INFORMATION AND RETURNS
-MISC1-
Subchapter Sec.(!1)
A. Returns and records 6001
B. Miscellaneous provisions 6101
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in section 7801 of this title.
-FOOTNOTE-
(!1) Section numbers editorially supplied.
-End-
-CITE-
26 USC Subchapter A - Returns and Records 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
-HEAD-
SUBCHAPTER A - RETURNS AND RECORDS
-MISC1-
Part
I. Records, statements, and special returns.
II. Tax returns or statements.
III. Information returns.
IV. Signing and verifying of returns and other documents.
V. Time for filing returns and other documents.
VI. Extension of time for filing returns.
VII. Place for filing returns or other documents.
VIII. Designation of income tax payments to Presidential
Election Campaign Fund.
AMENDMENTS
1966 - Pub. L. 89-809, title III, Sec. 302(b), Nov. 13, 1966, 80
Stat. 1588, added item VIII.
-SECREF-
SUBCHAPTER REFERRED TO IN OTHER SECTIONS
This subchapter is referred to in sections 6103, 6651 of this
title.
-End-
-CITE-
26 USC PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS
-HEAD-
PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS
-MISC1-
Sec.
6001. Notice or regulations requiring records, statements,
and special returns.
-End-
-CITE-
26 USC Sec. 6001 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS
-HEAD-
Sec. 6001. Notice or regulations requiring records, statements, and
special returns
-STATUTE-
Every person liable for any tax imposed by this title, or for the
collection thereof, shall keep such records, render such
statements, make such returns, and comply with such rules and
regulations as the Secretary may from time to time prescribe.
Whenever in the judgment of the Secretary it is necessary, he may
require any person, by notice served upon such person or by
regulations, to make such returns, render such statements, or keep
such records, as the Secretary deems sufficient to show whether or
not such person is liable for tax under this title. The only
records which an employer shall be required to keep under this
section in connection with charged tips shall be charge receipts,
records necessary to comply with section 6053(c), and copies of
statements furnished by employees under section 6053(a).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600,
title V, Sec. 501(a), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97-248,
title III, Sec. 314(d), Sept. 3, 1982, 96 Stat. 605.)
-MISC1-
AMENDMENTS
1982 - Pub. L. 97-248 inserted ", records necessary to comply
with section 6053(c)," after "charge receipts".
1978 - Pub. L. 95-600 inserted provision at end relating to only
records which an employer shall be required to keep in connection
with charged tips.
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to calendar years
beginning after Dec. 31, 1982, see section 314(e) of Pub. L.
97-248, set out as a note under section 6053 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 501(c) of Pub. L. 95-600 provided that: "The amendments
made by this section [amending this section and section 6041 of
this title] shall apply to payments made after December 31, 1978."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 874, 911, 4403, 6033 of
this title.
-End-
-CITE-
26 USC PART II - TAX RETURNS OR STATEMENTS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
-HEAD-
PART II - TAX RETURNS OR STATEMENTS
-MISC1-
Subpart
A. General requirement.
B. Income tax returns.
C. Estate and gift tax returns.
D. Miscellaneous provisions.
-End-
-CITE-
26 USC Subpart A - General Requirement 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart A - General Requirement
-HEAD-
SUBPART A - GENERAL REQUIREMENT
-MISC1-
Sec.
6011. General requirement of return, statement, or list.
-End-
-CITE-
26 USC Sec. 6011 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart A - General Requirement
-HEAD-
Sec. 6011. General requirement of return, statement, or list
-STATUTE-
(a) General rule
When required by regulations prescribed by the Secretary any
person made liable for any tax imposed by this title, or with
respect to the collection thereof, shall make a return or statement
according to the forms and regulations prescribed by the Secretary.
Every person required to make a return or statement shall include
therein the information required by such forms or regulations.
(b) Identification of taxpayer
The Secretary is authorized to require such information with
respect to persons subject to the taxes imposed by chapter 21 or
chapter 24 as is necessary or helpful in securing proper
identification of such persons.
(c) Returns, etc., of DISCS and former DISCS and FSC's and former
FSC's
(1) Records and information
A DISC or former DISC or a FSC or former FSC shall for the
taxable year -
(A) furnish such information to persons who were shareholders
at any time during such taxable year, and to the Secretary, and
(B) keep such records, as may be required by regulations
prescribed by the Secretary.
(2) Returns
A DISC shall file for the taxable year such returns as may be
prescribed by the Secretary by forms or regulations.
(d) Authority to require information concerning section 912
allowances
The Secretary may by regulations require any individual who
receives allowances which are excluded from gross income under
section 912 for any taxable year to include on his return of the
taxes imposed by subtitle A for such taxable year such information
with respect to the amount and type of such allowances as the
Secretary determines to be appropriate.
(e) Regulations requiring returns on magnetic media, etc.
(1) In general
The Secretary shall prescribe regulations providing standards
for determining which returns must be filed on magnetic media or
in other machine-readable form. The Secretary may not require
returns of any tax imposed by subtitle A on individuals, estates,
and trusts to be other than on paper forms supplied by the
Secretary.
(2) Requirements of regulations
In prescribing regulations under paragraph (1), the Secretary -
(A) shall not require any person to file returns on magnetic
media unless such person is required to file at least 250
returns during the calendar year, and
(B) shall take into account (among other relevant factors)
the ability of the taxpayer to comply at reasonable cost with
the requirements of such regulations.
Notwithstanding the preceding sentence, the Secretary shall
require partnerships having more than 100 partners to file
returns on magnetic media.
(f) Promotion of electronic filing
(1) In general
The Secretary is authorized to promote the benefits of and
encourage the use of electronic tax administration programs, as
they become available, through the use of mass communications and
other means.
(2) Incentives
The Secretary may implement procedures to provide for the
payment of appropriate incentives for electronically filed
returns.
(g) Income, estate, and gift taxes
For requirement that returns of income, estate, and gift
taxes be made whether or not there is tax liability, see
subparts B and C.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 732; Pub. L. 85-859, title I,
Sec. 161, Sept. 2, 1958, 72 Stat. 1305; Pub. L. 88-563, Sec. 3(a),
Sept. 2, 1964, 78 Stat. 843; Pub. L. 89-44, title I, Sec.
101(b)(6), June 21, 1965, 79 Stat. 136; Pub. L. 90-59, Sec. 4(b),
July 31, 1967, 81 Stat. 154; Pub. L. 91-128, Sec. 4 (f), (g), Nov.
26, 1969, 83 Stat. 267; Pub. L. 92-178, title V, Sec. 504(a), Dec.
10, 1971, 85 Stat. 550; Pub. L. 94-455, title XIX, Secs.
1904(b)(10)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1817,
1834; Pub. L. 95-615, Sec. 207(c), Nov. 8, 1978, 92 Stat. 3108;
Pub. L. 97-248, title III, Sec. 319, Sept. 3, 1982, 96 Stat. 610;
Pub. L. 98-67, title I, Sec. 109(a), Aug. 5, 1983, 97 Stat. 383;
Pub. L. 98-369, div. A, title VIII, Sec. 801(d)(12), July 18, 1984,
98 Stat. 997; Pub. L. 99-514, title XVIII, Sec. 1899A(52), Oct. 22,
1986, 100 Stat. 2961; Pub. L. 100-647, title I, Sec. 1015(q)(1),
Nov. 10, 1988, 102 Stat. 3572; Pub. L. 101-239, title VII, Sec.
7713(a), Dec. 19, 1989, 103 Stat. 2394; Pub. L. 105-34, title XII,
Sec. 1224, Aug. 5, 1997, 111 Stat. 1019; Pub. L. 105-206, title II,
Sec. 2001(c), July 22, 1998, 112 Stat. 723.)
-MISC1-
AMENDMENTS
1998 - Subsecs. (f), (g). Pub. L. 105-206 added subsec. (f) and
redesignated former subsec. (f) as (g).
1997 - Subsec. (e)(2). Pub. L. 105-34 inserted at end
"Notwithstanding the preceding sentence, the Secretary shall
require partnerships having more than 100 partners to file returns
on magnetic media."
1989 - Subsec. (e). Pub. L. 101-239 substituted "magnetic media"
for "magnetic tape" in heading and amended text generally, revising
the content and structure of pars. (1) and (2).
1988 - Subsec. (a). Pub. L. 100-647 substituted "or with respect
to the collection thereof" for "or for the collection thereof".
1986 - Subsec. (f). Pub. L. 99-514 substituted "subparts B and C"
for "sections 6012 to 6019, inclusive".
1984 - Subsec. (c). Pub. L. 98-369 inserted "and FSC's and former
FSC's" in heading and "or a FSC or former FSC" in par. (1).
1983 - Subsec. (e). Pub. L. 98-67 amended subsec. (e) generally,
designating existing provisions as par. (1) and adding par. (2).
1982 - Subsecs. (e), (f). Pub. L. 97-248 added subsec. (e) and
redesignated former subsec. (e) as (f).
1978 - Subsecs. (d), (e). Pub. L. 95-615 added subsec. (d) and
redesignated former subsec. (d) as (e).
1976 - Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out "or his delegate" after "Secretary".
Subsec. (c). Pub. L. 94-455, Secs. 1904(b)(10)(A)(ii),
1906(b)(13)(A), redesignated subsec. (e) as (c) and struck out "or
his delegate" after "Secretary" wherever appearing.
Subsec. (d). Pub. L. 94-455, Sec. 1904(b)(10)(A)(ii),
redesignated subsec. (f) as (d). Former subsec. (d), which related
to interest equalization tax returns, was struck out.
Subsecs. (e), (f). Pub. L. 94-455, Sec. 1904(b)(10)(A)(ii),
redesignated subsecs. (e) and (f) as (c) and (d), respectively.
1971 - Subsecs. (e), (f). Pub. L. 92-178 added subsec. (e) and
redesignated former subsec. (e) as (f).
1969 - Subsec. (d)(1)(B). Pub. L. 91-128, Sec. 4(f), inserted
provisions excepting dispositions made under circumstances
entitling the person to a credit under the provisions of section
4919 from the requirement that persons incurring liability for the
tax imposed by section 4911 of this title, if he disposes of the
stock or debt obligation with respect to which such liability was
incurred prior to the filing of the return required by subparagraph
(A), file a return of such tax.
Subsec. (d)(3). Pub. L. 91-128, Sec. 4(g), eased recordkeeping
requirements by providing that nonparticipating be subject to the
recordkeeping and reporting requirements prescribed by the
Secretary or his delegate only insofar as they engage in sales or
acquisitions in which the nonparticipating firm has received a
validation certificate indicating the stock or debt obligation
qualifies for the exemption or where the U.S. person acquiring the
stock or debt obligation is subject to the interest equalization
tax, including acquisitions where a broker's confirmation to the
customer indicates, or should indicate that the particular
acquisition is or may be subject to the tax.
1967 - Subsec. (d)(1). Pub. L. 90-59 designated existing
provisions as subpar. (A), substituted a copy of any return made
during a quarter under subpar. (B) for a certificate of American
ownership complying with section 4918(e) or a summary statement
establishing exemption together with reasons for person's inability
to establish prior American ownership as the document to accompany
the list of acquisitions made during the calendar quarter for which
an exemption is claimed under section 4918, struck out "a written
confirmation, furnished in accordance with the requirements
described in section 4918(c) or (d), is treated as conclusive proof
of prior American ownership;" after "No return or accompanying
evidence shall be required under this paragraph, in connection with
any acquisition with respect to which", and added clauses (i),
(ii), and (iii) and subpar. (B).
1965 - Subsec. (c). Pub. L. 89-44 repealed subsec. (c) which
related to return of retailers excise taxes by suppliers.
1964 - Subsecs. (d), (e). Pub. L. 88-563 added subsec. (d) and
redesignated former subsec. (d) as (e).
1958 - Subsecs. (c), (d). Pub. L. 85-859 added subsec. (c) and
redesignated former subsec. (c) as (d).
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1226 of title XII of Pub. L. 105-34, as amended by Pub.
L. 105-206, title VI, Sec. 6012(e), July 22, 1998, 112 Stat. 819,
provided that: "The amendments made by this part [part I (Secs.
1221-1226) of subtitle C of title XII of Pub. L. 105-34, enacting
part IV of subchapter K of chapter 1 of this title and subchapter D
of chapter 63 of this title, and amending this section and sections
6012, 6031, 6724, 7421, 7459, 7482, and 7485 of this title] shall
apply to partnership taxable years beginning after December 31,
1997."
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7713(b) of Pub. L. 101-239 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
returns the due date for which (determined without regard to
extensions) is after December 31, 1989."
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1015(q)(2) of Pub. L. 100-647 provided that: "The
amendment made by paragraph (1) [amending this section] shall take
effect on the date of the enactment of this Act [Nov. 10, 1988]."
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to transactions after Dec.
31, 1984, in taxable years ending after such date, see section
805(a)(1) of Pub. L. 98-369, as amended, set out as a note under
section 245 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 98-67 applicable with respect to payments
made after Dec. 31, 1983, see section 110(a) of Pub. L. 98-67, set
out as a note under section 31 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF PRIOR LAW
Amendment by Pub. L. 95-615 applicable to taxable years beginning
after Dec. 31, 1977, with provision for election of prior law, see
section 209 of Pub. L. 95-615, set out as an Effective Date of 1978
Amendment note under section 911 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1904(b)(10)(A)(ii) of Pub. L. 94-455
effective Feb. 1, 1977, see section 1904(d) of Pub. L. 94-455, set
out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 92-178 applicable with respect to taxable
years ending after Dec. 31, 1971, except that a corporation may not
be a DISC for any taxable year beginning before Jan. 1, 1972, see
section 507 of Pub. L. 92-178, set out as an Effective Date note
under section 991 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Section 4(i)(4) of Pub. L. 91-128 provided that: "The amendments
made by this section [amending this section and sections 4912,
4914, 4915, 4919, 4920, and 6680 of this title] shall apply with
respect to acquisitions of debt obligations made after the date of
the enactment of this Act [Nov. 26, 1969]."
EFFECTIVE DATE OF 1967 AMENDMENT
Section 4(h) of Pub. L. 90-59 provided that: "The amendments made
by this section [amending this section and sections 4918, 4920, and
6076 of this title] (other than by subsections (d) and (e)) shall
apply with respect to acquisitions of stock and debt obligations
made after July 14, 1967. The amendments made by subsections (d)
and (e) [amending sections 6681 and 7241 of this title] shall take
effect on the date of the enactment of this Act [July 31, 1967]."
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable with respect to articles
sold on or after June 22, 1965, see section 701(a) of Pub. L.
89-44, set out as a note under section 4161 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-859 effective on first day of first
calendar quarter which begins more than 60 days after Sept. 2,
1958, see section 1(c) of Pub. L. 85-859.
SHORT TITLE OF 1967 AMENDMENT
Section 1(a) of Pub. L. 90-59 provided that: "This Act [amending
this section and sections 4912, 4914 to 4920, 4931, 6076, 6681, and
7241 of this title] may be cited as the 'Interest Equalization Tax
Extension Act of 1967'."
ELECTRONIC FILING OF TAX AND INFORMATION RETURNS
Pub. L. 105-206, title II, Sec. 2001(a), (b), (d), July 22, 1998,
112 Stat. 723, 725, provided that:
"(a) In General. - It is the policy of Congress that -
"(1) paperless filing should be the preferred and most
convenient means of filing Federal tax and information returns;
"(2) it should be the goal of the Internal Revenue Service to
have at least 80 percent of all such returns filed electronically
by the year 2007; and
"(3) the Internal Revenue Service should cooperate with and
encourage the private sector by encouraging competition to
increase electronic filing of such returns.
"(b) Strategic Plan. -
"(1) In general. - Not later than 180 days after the date of
the enactment of this Act [July 22, 1998], the Secretary of the
Treasury or the Secretary's delegate (hereafter in this section
referred to as the 'Secretary') shall establish a plan to
eliminate barriers, provide incentives, and use competitive
market forces to increase electronic filing gradually over the
next 10 years while maintaining processing times for paper
returns at 40 days. To the extent practicable, such plan shall
provide that all returns prepared electronically for taxable
years beginning after 2001 shall be filed electronically.
"(2) Electronic commerce advisory group. - To ensure that the
Secretary receives input from the private sector in the
development and implementation of the plan required by paragraph
(1), the Secretary shall convene an electronic commerce advisory
group to include representatives from the small business
community and from the tax practitioner, preparer, and
computerized tax processor communities and other representatives
from the electronic filing industry.
"(d) Annual Reports. - Not later than June 30 of each calendar
year after 1998, the Chairperson of the Internal Revenue Service
Oversight Board, the Secretary of the Treasury, and the Chairperson
of the electronic commerce advisory group established under
subsection (b)(2) [set out as a note above] shall report to the
Committees on Ways and Means, Appropriations, Government Reform and
Oversight [now Committee on Government Reform], and Small Business
of the House of Representatives and the Committees on Finance,
Appropriations, Governmental Affairs, and Small Business of the
Senate on -
"(1) the progress of the Internal Revenue Service in meeting
the goal of receiving electronically 80 percent of tax and
information returns by 2007;
"(2) the status of the plan required by subsection (b) [set out
as a note above];
"(3) the legislative changes necessary to assist the Internal
Revenue Service in meeting such goal; and
"(4) the effects on small businesses and the self-employed of
electronically filing tax and information returns."
Pub. L. 105-206, title II, Sec. 2003(c), July 22, 1998, 112 Stat.
725, provided that: "In the case of taxable periods beginning after
December 31, 1999, the Secretary of the Treasury or the Secretary's
delegate shall, to the extent practicable, establish procedures to
accept, in electronic form, any other information, statements,
elections, or schedules, from taxpayers filing returns
electronically, so that such taxpayers will not be required to file
any paper."
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.
STUDY OF WAGE RETURNS ON MAGNETIC TAPE; REPORT TO CONGRESS NOT
LATER THAN JULY 1, 1984
Section 109(b) of Pub. L. 98-67 required Secretary of the
Treasury, in consultation with Secretary of Health and Human
Services, to conduct a study of feasibility of requiring persons to
file, on magnetic media, returns under section 6011 of the Internal
Revenue Code containing information described in section 6051(a) of
such Code (relating to W-2s), and that not later than July 1, 1984,
Secretary of the Treasury was to submit to Committee on Ways and
Means of House of Representatives and Committee on Finance of
Senate results of study.
REPORT ON FORMS
Section 353 of Pub. L. 97-248 required Secretary of the Treasury
to study and report to Congress, not later than June 30, 1983,
methods of modifying the design of the forms used by the Internal
Revenue Service to achieve greater accuracy in the reporting of
income and the matching of information reports and returns with the
returns of tax imposed.
STUDY OF SIMPLIFICATION OF TAX RETURNS
Pub. L. 95-600, title V, Sec. 551, Nov. 6, 1978, 92 Stat. 2890,
required a study and investigation by Secretary of the Treasury
with respect to simplification of Federal income tax returns,
establishment of a task force to assist in conduct of study, and a
report by Secretary on study and investigation to Congressional
committees not later than 2 years after Nov. 6, 1978.
FIRST RETURN PERIOD FOR INTEREST EQUALIZATION TAX RETURNS
Section 3(d)(1) of Pub. L. 89-243, Oct. 9, 1965, 79 Stat. 955,
provided that the first period for which returns were to be made
under subsec. (d)(1) of this section with respect to acquisitions
made subject to tax by this section was the period commencing Feb.
11, 1965, and ending at the close of the calendar quarter in which
the enactment of Pub. L. 89-243 [Oct. 9, 1965] occurred.
Section 3(e) of Pub. L. 88-563 provided that the first period for
which returns were to be made under subsec. (d)(1) of this section
was the period commencing July 19, 1963, and ending at the close of
the calendar quarter in which the enactment of Pub. L. 88-563
[Sept. 2, 1964] occurred.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 911, 6501, 6724 of this
title; title 42 section 405.
-End-
-CITE-
26 USC Subpart B - Income Tax Returns 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart B - Income Tax Returns
-HEAD-
SUBPART B - INCOME TAX RETURNS
-MISC1-
Sec.
6012. Persons required to make returns of income.
6013. Joint returns of income tax by husband and wife.
6014. Income tax return - tax not computed by taxpayer.
6015. Relief from joint and several liability on joint
return.
[6016. Repealed.]
6017. Self-employment tax returns.
[6017A. Repealed.]
AMENDMENTS
1998 - Pub. L. 105-206, title III, Sec. 3201(f), July 22, 1998,
112 Stat. 740, added item 6015.
1989 - Pub. L. 101-239, title VII, Sec. 7711(b)(3), Dec. 19,
1989, 103 Stat. 2393, struck out item 6017A "Place of residence".
1984 - Pub. L. 98-369, div. A, title IV, Sec. 412(c)(1), July 18,
1984, 98 Stat. 792, struck out item 6015 "Declaration of estimated
income tax by individuals."
1972 - Pub. L. 92-512, title I, Sec. 144(a)(2), Oct. 20, 1972, 86
Stat. 935, added item 6017A.
1968 - Pub. L. 90-364, title I, Sec. 103(e)(7), June 28, 1968, 82
Stat. 264, struck out item 6016 "Declarations of estimated income
tax by corporations."
-SECREF-
SUBPART REFERRED TO IN OTHER SECTIONS
This subpart is referred to in section 6011 of this title.
-End-
-CITE-
26 USC Sec. 6012 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart B - Income Tax Returns
-HEAD-
Sec. 6012. Persons required to make returns of income
-STATUTE-
(a) General rule
Returns with respect to income taxes under subtitle A shall be
made by the following:
(1)(A) Every individual having for the taxable year gross
income which equals or exceeds the exemption amount, except that
a return shall not be required of an individual -
(i) who is not married (determined by applying section 7703),
is not a surviving spouse (as defined in section 2(a)), is not
a head of a household (as defined in section 2(b)), and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(ii) who is a head of a household (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(iii) who is a surviving spouse (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual, or
(iv) who is entitled to make a joint return and whose gross
income, when combined with the gross income of his spouse, is,
for the taxable year, less than the sum of twice the exemption
amount plus the basic standard deduction applicable to a joint
return, but only if such individual and his spouse, at the
close of the taxable year, had the same household as their
home.
Clause (iv) shall not apply if for the taxable year such spouse
makes a separate return or any other taxpayer is entitled to an
exemption for such spouse under section 151(c).
(B) The amount specified in clause (i), (ii), or (iii) of
subparagraph (A) shall be increased by the amount of 1 additional
standard deduction (within the meaning of section 63(c)(3)) in
the case of an individual entitled to such deduction by reason of
section 63(f)(1)(A) (relating to individuals age 65 or more), and
the amount specified in clause (iv) of subparagraph (A) shall be
increased by the amount of the additional standard deduction for
each additional standard deduction to which the individual or his
spouse is entitled by reason of section 63(f)(1).
(C) The exception under subparagraph (A) shall not apply to any
individual -
(i) who is described in section 63(c)(5) and who has -
(I) income (other than earned income) in excess of the sum
of the amount in effect under section 63(c)(5)(A) plus the
additional standard deduction (if any) to which the
individual is entitled, or
(II) total gross income in excess of the standard
deduction, or
(ii) for whom the standard deduction is zero under section
63(c)(6).
(D) For purposes of this subsection -
(i) The terms "standard deduction", "basic standard
deduction" and "additional standard deduction" have the
respective meanings given such terms by section 63(c).
(ii) The term "exemption amount" has the meaning given such
term by section 151(d). In the case of an individual described
in section 151(d)(2), the exemption amount shall be zero.
(2) Every corporation subject to taxation under subtitle A;
(3) Every estate the gross income of which for the taxable year
is $600 or more;
(4) Every trust having for the taxable year any taxable income,
or having gross income of $600 or over, regardless of the amount
of taxable income;
(5) Every estate or trust of which any beneficiary is a
nonresident alien;
(6) Every political organization (within the meaning of section
527(e)(1)), and every fund treated under section 527(g) as if it
constituted a political organization, which has political
organization taxable income (within the meaning of section
527(c)(1)) for the taxable year; and (!1)
(7) Every homeowners association (within the meaning of section
528(c)(1)) which has homeowners association taxable income
(within the meaning of section 528(d)) for the taxable year.(!1)
(8) Every individual who receives payments during the calendar
year in which the taxable year begins under section 3507
(relating to advance payment of earned income credit).(!1)
(9) Every estate of an individual under chapter 7 or 11 of
title 11 of the United States Code (relating to bankruptcy) the
gross income of which for the taxable year is not less than the
sum of the exemption amount plus the basic standard deduction
under section 63(c)(2)(D).(!1), (!2)
except that subject to such conditions, limitations, and exceptions
and under such regulations as may be prescribed by the Secretary,
nonresident alien individuals subject to the tax imposed by section
871 and foreign corporations subject to the tax imposed by section
881 may be exempted from the requirement of making returns under
this section.
(b) Returns made by fiduciaries and receivers
(1) Returns of decedents
If an individual is deceased, the return of such individual
required under subsection (a) shall be made by his executor,
administrator, or other person charged with the property of such
decedent.
(2) Persons under a disability
If an individual is unable to make a return required under
subsection (a), the return of such individual shall be made by a
duly authorized agent, his committee, guardian, fiduciary or
other person charged with the care of the person or property of
such individual. The preceding sentence shall not apply in the
case of a receiver appointed by authority of law in possession of
only a part of the property of an individual.
(3) Receivers, trustees and assignees for corporations
In a case where a receiver, trustee in a case under title 11 of
the United States Code, or assignee, by order of a court of
competent jurisdiction, by operation of law or otherwise, has
possession of or holds title to all or substantially all the
property or business of a corporation, whether or not such
property or business is being operated, such receiver, trustee,
or assignee shall make the return of income for such corporation
in the same manner and form as corporations are required to make
such returns.
(4) Returns of estates and trusts
Returns of an estate, a trust, or an estate of an individual
under chapter 7 or 11 of title 11 of the United States Code shall
be made by the fiduciary thereof.
(5) Joint fiduciaries
Under such regulations as the Secretary may prescribe, a return
made by one of two or more joint fiduciaries shall be sufficient
compliance with the requirements of this section. A return made
pursuant to this paragraph shall contain a statement that the
fiduciary has sufficient knowledge of the affairs of the person
for whom the return is made to enable him to make the return, and
that the return is, to the best of his knowledge and belief, true
and correct.
(6) IRA share of partnership income
In the case of a trust which is exempt from taxation under
section 408(e), for purposes of this section, the trust's
distributive share of items of gross income and gain of any
partnership to which subchapter C or D of chapter 63 applies
shall be treated as equal to the trust's distributive share of
the taxable income of such partnership.
(c) Certain income earned abroad or from sale of residence
For purposes of this section, gross income shall be computed
without regard to the exclusion provided for in section 121
(relating to gain from sale of principal residence) and without
regard to the exclusion provided for in section 911 (relating to
citizens or residents of the United States living abroad).
(d) Tax-exempt interest required to be shown on return
Every person required to file a return under this section for the
taxable year shall include on such return the amount of interest
received or accrued during the taxable year which is exempt from
the tax imposed by chapter 1.
(e) Consolidated returns
For provisions relating to consolidated returns by affiliated
corporations, see chapter 6.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 732; Pub. L. 85-866, title I,
Sec. 72(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 88-272, title II,
Sec. 206(b)(1), Feb. 26, 1964, 78 Stat. 40; Pub. L. 91-172, title
IX, Sec. 941(a), (d), Dec. 30, 1969, 83 Stat. 726; Pub. L. 92-178,
title II, Sec. 204(a), Dec. 10, 1971, 85 Stat. 511; Pub. L. 93-443,
title IV, Sec. 407, Oct. 15, 1974, 88 Stat. 1297; Pub. L. 93-625,
Sec. 10(b), Jan. 3, 1975, 88 Stat. 2119; Pub. L. 94-12, title II,
Sec. 201(b), Mar. 29, 1975, 89 Stat. 29; Pub. L. 94-164, Sec.
2(a)(2), Dec. 23, 1975, 89 Stat. 970; Pub. L. 94-455, title IV,
Sec. 401(b)(3), title XIX, Sec. 1906(b)(13)(A), title XXI, Sec.
2101(c), Oct. 4, 1976, 90 Stat. 1556, 1834, 1899; Pub. L. 95-30,
title I, Sec. 104, May 23, 1977, 91 Stat. 139; Pub. L. 95-600,
title I, Secs. 101(c), 102(b)(1), 105(d), title IV, Sec. 404(c)(8),
Nov. 6, 1978, 92 Stat. 2770, 2771, 2776, 2870; Pub. L. 95-615, Sec.
202(g)(5), formerly Sec. 202(f)(5), Nov. 8, 1978, 92 Stat. 3100,
renumbered Sec. 202(g)(5), Pub. L. 96-222, title I, Sec.
108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 96-589, Secs.
3(b), 6(i)(5), Dec. 24, 1980, 94 Stat. 3400, 3410; Pub. L. 97-34,
title I, Secs. 104(d)(1), 111(b)(3), Aug. 13, 1981, 95 Stat. 189,
194; Pub. L. 98-369, div. A, title IV, Sec. 412(b)(3), July 18,
1984, 98 Stat. 792; Pub. L. 99-514, title I, Sec. 104(a)(1), title
XV, Sec. 1525(a), Oct. 22, 1986, 100 Stat. 2103, 2749; Pub. L.
100-647, title I, Sec. 1001(b)(2), Nov. 10, 1988, 102 Stat. 3349;
Pub. L. 105-34, title III, Sec. 312(d)(11), title XII, Sec. 1225,
Aug. 5, 1997, 111 Stat. 840, 1019; Pub. L. 106-230, Sec. 3(a)(1),
July 1, 2000, 114 Stat. 482; Pub. L. 107-276, Sec. 3(a), Nov. 2,
2002, 116 Stat. 1931.)
-REFTEXT-
REFERENCES IN TEXT
Section 63(c)(2)(D), referred to in subsec. (a)(9), was repealed
by Pub. L. 107-16, title III, Sec. 301(a)(4), June 7, 2001, 115
Stat. 53. Subsequently, section 63(c)(2)(C) was redesignated as
section 63(c)(2)(D) by Pub. L. 107-147, title IV, Sec.
411(e)(1)(C), Mar. 9, 2002, 116 Stat. 46.
-MISC1-
AMENDMENTS
2002 - Subsec. (a)(6). Pub. L. 107-276 struck out "or which has
gross receipts of $25,000 or more for the taxable year (other than
an organization to which section 527 applies solely by reason of
subsection (f)(1) of such section)" after "(within the meaning of
section 527(c)(1)) for the taxable year".
2000 - Subsec. (a)(6). Pub. L. 106-230 inserted "or which has
gross receipts of $25,000 or more for the taxable year (other than
an organization to which section 527 applies solely by reason of
subsection (f)(1) of such section)" after "taxable year".
1997 - Subsec. (b)(6). Pub. L. 105-34, Sec. 1225, added par. (6).
Subsec. (c). Pub. L. 105-34, Sec. 312(d)(11), substituted
"(relating to gain from sale of principal residence)" for
"(relating to one-time exclusion of gain from sale of principal
residence by individual who has attained age 55)".
1988 - Subsec. (a)(1)(C)(i). Pub. L. 100-647 amended subcl. (I)
generally, substituting "the sum of the amount in effect under
section 63(c)(5)(A) plus the additional standard deduction (if any)
to which the individual is entitled" for "the amount in effect
under section 63(c)(5)(A) (relating to limitation on standard
deduction in the case of certain dependents)".
1986 - Subsec. (a)(1). Pub. L. 99-514, Sec. 104(a)(1)(A), amended
par. (1) generally. Prior to amendment, par. (1) read as follows:
"(1)(A) Every individual having for the taxable year a gross
income of the exemption amount or more, except that a return shall
not be required of an individual (other than an individual
described in subparagraph (C)) -
"(i) who is not married (determined by applying section 143),
is not a surviving spouse (as defined in section 2(a)), and for
the taxable year has a gross income of less than the sum of the
exemption amount plus the zero bracket amount applicable to such
an individual,
"(ii) who is a surviving spouse (as so defined) and for the
taxable year has a gross income of less than the sum of the
exemption amount plus the zero bracket amount applicable to such
an individual, or
"(iii) who is entitled to make a joint return under section
6013 and whose gross income, when combined with the gross income
of his spouse, is, for the taxable year, less than the sum of
twice the exemption amount plus the zero bracket amount
applicable to a joint return, but only if such individual and his
spouse, at the close of the taxable year, had the same household
as their home.
Clause (iii) shall not apply if for the taxable year such spouse
makes a separate return or any other taxpayer is entitled to an
exemption for such spouse under section 151(e).
"(B) The amount specified in clause (i) or (ii) of subparagraph
(A) shall be increased by the exemption amount in the case of an
individual entitled to an additional personal exemption under
section 151(c)(1), and the amount specified in clause (iii) of
subparagraph (A) shall be increased by the exemption amount for
each additional personal exemption to which the individual or his
spouse is entitled under section 151(c).
"(C) The exception under subparagraph (A) shall not apply to -
"(i) a nonresident alien individual;
"(ii) a citizen of the United States entitled to the benefits
of section 931;
"(iii) an individual making a return under section 443(a)(1)
for a period of less than 12 months on account of a change in his
annual accounting period;
"(iv) an individual who has income (other than earned income)
of the exemption amount or more and who is described in section
63(e)(1)(D); or
"(v) an estate or trust.
"(D) For purposes of this paragraph -
"(i) The term 'zero bracket amount' has the meaning given to
such term by section 63(d).
"(ii) The term 'exemption amount' has the meaning given to such
term by section 151(f)."
Subsec. (a)(9). Pub. L. 99-514, Sec. 104(a)(1)(B), substituted
"not less than the sum of the exemption amount plus the basic
standard deduction under section 63(c)(2)(D)" for "$2,700 or more".
Subsecs. (d), (e). Pub. L. 99-514, Sec. 1525(a), added subsec.
(d) and redesignated former subsec. (d) as (e).
1984 - Subsec. (b)(2). Pub. L. 98-369 struck out "or section
6015(a)" after "subsection (a)".
1981 - Subsec. (a)(1). Pub. L. 97-34, Sec. 104(d)(1)(D),
substituted "the exemption amount" for "$1,000", wherever
appearing, substituted "the sum of the exemption amount plus the
zero bracket amount applicable to such an individual" for "$3,300"
in subpar. (A)(i) and for "$4,400" in subpar. (A)(ii), substituted
"the sum of twice the exemption amount plus the zero bracket amount
applicable to a joint return" for "$5,400" in subpar. (A)(iii), and
added subpar. (D).
Subsec. (c). Pub. L. 97-34, Sec. 111(b)(3), substituted "relating
to citizens or residents of the United States living abroad" for
"relating to income earned by employees in certain camps".
1980 - Subsec. (a)(9). Pub. L. 96-589, Sec. 3(b)(1), added par.
(9).
Subsec. (b)(3). Pub. L. 96-589, Sec. 6(i)(5), substituted
"trustee in a case under title 11 of the United States Code" for
"trustee in bankruptcy".
Subsec. (b)(4). Pub. L. 96-589, Sec. 3(b)(2), inserted reference
to estate of an individual under chapter 7 or 11 of title 11 of the
United States Code.
1978 - Subsec. (a)(1)(A). Pub. L. 95-600, Secs. 101(c),
102(b)(1), substituted in provision preceding cl. (i), "$1,000" for
"$750", in cl. (i), "$3,050" for "$2,950" and "$3,300" for
"$3,050", in cl. (ii), "$4,150" for "$3,950" and "$4,400" for
"$4,150", and in cl. (iii), "$4,900" for "$4,700" and "$5,400" for
"$4,900".
Subsec. (a)(8). Pub. L. 95-600, Sec. 105(d), added par. (8).
Subsec. (c). Pub. L. 95-615 substituted "(relating to income
earned by employees in certain camps)" for "(relating to earned
income from sources without the United States)".
Pub. L. 95-600, Sec. 404(c)(8), inserted provisions relating to a
one-time exclusion and principal residence, and substituted "55"
for "65".
1977 - Subsec. (a)(1)(A). Pub. L. 95-30 substituted "(other than
an individual described in subparagraph (C))" for "(other than an
individual referred to in section 142(b))" in provisions preceding
cl. (i), "$2,950" for "$2,450" in cl. (i), "$3,950" for "$2,850" in
cl. (ii), and "$4,700" for "$3,600" in cl. (iii).
Subsec. (a)(1)(B). Pub. L. 95-30 reenacted subpar. (B) without
change.
Subsec. (a)(1)(C). Pub. L. 95-30 substituted provisions that the
exception under subparagraph (A) shall not apply to a nonresident
alien individual, a citizen of the United States entitled to the
benefits of section 931, an individual making a return under
section 443(a)(1) for a period of less than 12 months on account of
a change in his annual accounting period, an individual who has
income (other than earned income) of $750 or more and who is
described in section 63(e)(1)(D), or an estate or trust, for
provisions requiring that a return with respect to income taxes
under subtitle A be made by every individual having for the taxable
year a gross income of $750 or more and to whom section 141(e)
(relating to limitations in case of certain dependent taxpayers)
applied.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out in provisions following par. (7) "or his delegate" after
"Secretary".
Subsec. (a)(1)(A), (B). Pub. L. 94-455, Sec. 401(b)(3), reenacted
subpars. (A) and (B) without change.
Subsec. (a)(7). Pub. L. 94-455, Sec. 2101(c), added par. (7).
Subsec. (b)(5). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
1975 - Subsec. (a)(1)(A). Pub. L. 94-164 substituted "$2,450" for
"$2,350" in cl. (i), "$2,850" for "$2,650" in cl. (ii), and
"$3,600" for "$3,400" in cl. (iii).
Pub. L. 94-12 substituted "(determined by applying section 143),
is not a surviving spouse (as defined in section 2(a)), and for the
taxable year has a gross income of less than $2,350" for
"determined by applying section 143(a)) and for the taxable year
has a gross income of less than $2,050, or" in cl. (i), added cl.
(ii), redesignated existing cl. (ii) as (iii), in cl. (iii) as so
redesignated substituted "$3,400" for "$2,800", and in provisions
following cl. (iii) substituted "Clause (iii)" for "Clause (ii)".
Subsec. (a)(1)(B). Pub. L. 94-12 substituted "The amount
specified in clause (i) or (ii) of subparagraph (A) shall be
increased by $750" for "The $2,050 amount specified in subparagraph
(A)(i) shall be increased to $2,800" and "the amount specified in
clause (iii) of subparagraph (A) shall be increased by $750" for
"the $2,800 amount specified in subparagraph (A)(ii) shall be
increased by $750".
Subsec. (a)(6). Pub. L. 93-625 added par. (6) and struck out
provision that Secretary or his delegate shall, by regulation,
exempt from requirement of making returns under this section any
political committee (as defined in section 301(d) of Federal
Election Campaign Act of 1971) having no gross income for taxable
year.
1974 - Subsec. (a). Pub. L. 93-443 provided for exemption from
tax returns requirement of political committees having no gross
income for taxable year.
1971 - Subsec. (a)(1). Pub. L. 92-178 substituted "$750" for
"$600" in subpars. (A) and (B); "$2,050" for "1,700" in subpars.
(A)(i) and (B); and "2,800" for "2,300" in subpars. (A)(ii) and
(B), twice; and added subpar. (C), respectively.
1969 - Subsec. (a)(1). Pub. L. 91-172, Sec. 941(a), (d), struck
out after "$600 or more", "(except that any individual who has
attained the age of 65 before the close of his taxable year shall
be required to make a return only if he has for the taxable year a
gross income of $1,200 or more)", designated remaining introductory
text as subpar. (A), inserted remainder of subpars. (A) and (B),
applicable to taxable years beginning after Dec. 31, 1969; and
substituted "$750", "$1,750", and "$2,500" for "$600", "$1,700",
and "$2,300" wherever appearing, effective with respect to taxable
years beginning after Dec. 31, 1972.
1964 - Subsec. (c). Pub. L. 88-272 inserted provisions relating
to sale of residence.
1958 - Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and
redesignated former subsec. (c) as (d).
EFFECTIVE DATE OF 2002 AMENDMENT
Pub. L. 107-276, Sec. 3(d), Nov. 2, 2002, 116 Stat. 1932,
provided that: "The amendments made by this section [amending this
section and sections 6033 and 6104 of this title] shall take effect
as if included in the amendments made by Public Law 106-230."
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106-230, Sec. 3(d), July 1, 2000, 114 Stat. 483, provided
that: "The amendments made by this section [amending this section
and sections 6033, 6104, and 6652 of this title] shall apply to
returns for taxable years beginning after June 30, 2000."
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 312(d)(11) of Pub. L. 105-34 applicable to
sales and exchanges after May 6, 1997, with certain exceptions, see
section 312(d)[(e)] of Pub. L. 105-34, set out as a note under
section 121 of this title.
Amendment by section 1225 of Pub. L. 105-34 applicable to
partnership taxable years beginning after Dec. 31, 1997, see
section 1226 of Pub. L. 105-34, as amended, set out as a note under
section 6011 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of
1986, Pub. L. 99-514, to which such amendment relates, see section
1019(a) of Pub. L. 100-647, set out as a note under section 1 of
this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 104(a)(1) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 151(a) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Section 1525(b) of Pub. L. 99-514 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1986."
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable with respect to taxable
years beginning after Dec. 31, 1984, see section 414(a) of Pub. L.
98-369, set out as a note under section 6654 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by section 104(d)(1) of Pub. L. 97-34 applicable to
taxable years beginning after Dec. 31, 1984, see section 104(e) of
Pub. L. 97-34, set out as a note under section 1 of this title.
Amendment by section 111(b)(3) of Pub. L. 97-34 applicable with
respect to taxable years beginning after Dec. 31, 1981, see section
115 of Pub. L. 97-34, set out as a note under section 911 of this
title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by section 6(i)(5) of Pub. L. 96-589 effective Oct. 1,
1979, but not applicable to proceedings under title 11 commenced
before Oct. 1, 1979, and amendment by section 3(b) of Pub. L.
96-589 applicable to bankruptcy cases commencing more than 90 days
after Dec. 24, 1980, see section 7(b), (e) of Pub. L. 96-589, set
out as a note under section 108 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 101(c) of Pub. L. 95-600 effective with
respect to taxable years beginning after Dec. 31, 1978, see section
101(f)(1) of Pub. L. 95-600, set out as a note under section 1 of
this title.
Amendment by section 102(b)(1) of Pub. L. 95-600 effective with
respect to taxable years beginning after Dec. 31, 1978, see section
102(d)(1) of Pub. L. 95-600, set out as a note under section 151 of
this title.
Amendment by section 105(d) of Pub. L. 95-600 effective with
respect to taxable years beginning after Dec. 31, 1978, see section
105(g)(1) of Pub. L. 95-600, set out as a note under section 32 of
this title.
Amendment by section 404(c)(8) of Pub. L. 95-600 applicable to
sales or exchanges after July 26, 1978, in taxable years ending
after such date, see section 404(d)(1) of Pub. L. 95-600, set out
as a note under section 121 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF PRIOR LAW
Amendment by Pub. L. 95-615 applicable to taxable years beginning
after Dec. 31, 1977, with provision for election of prior law, see
section 209 of Pub. L. 95-615, set out as a note under section 911
of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 401(b)(3) of Pub. L. 94-455 applicable to
taxable years ending after Dec. 31, 1975, see section 401(e) of
Pub. L. 94-455, set out as a note under section 32 of this title.
EFFECTIVE AND TERMINATION DATES OF 1975 AMENDMENTS
Amendment by Pub. L. 94-164 applicable to taxable years ending
after Dec. 31, 1975 and before Jan. 1, 1977, see section 2(g) of
Pub. L. 94-164, set out as a note under section 32 of this title.
Amendment by Pub. L. 94-12 applicable to taxable years ending
after Dec. 31, 1974, and to cease to apply to taxable years ending
after Dec. 31, 1976, see section 209(a) of Pub. L. 94-12, as
amended, set out as a note under section 3 of this title.
EFFECTIVE DATE OF 1974 AMENDMENTS
Amendment by Pub. L. 93-625 applicable to taxable years beginning
after Dec. 31, 1974, see section 10(e) of Pub. L. 93-625, set out
as an Effective Date note under section 527 of this title.
Amendment by Pub. L. 93-443 applicable with respect to taxable
years beginning after Dec. 31, 1971, see section 410(c)(2) of Pub.
L. 93-443, set out as a note under section 431 of Title 2, The
Congress.
EFFECTIVE DATE OF 1971 AMENDMENT
Section 204(a) of Pub. L. 92-178 provided that the amendment made
by that section is effective with respect to taxable years
beginning after Dec. 31, 1971.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by section 941(a) of Pub. L. 91-172 applicable to
taxable years beginning after Dec. 31, 1969, see section 941(c) of
Pub. L. 91-172, set out as a note under section 151 of this title.
Amendment by section 941(d) of Pub. L. 91-172, which substituted
"$750", "$1,750", and "$2,500" for "$600", "$1,700" and "$2,300"
wherever appearing, effective with respect to taxable years
beginning after Dec. 31, 1972, was repealed by Pub. L. 92-178,
title II, Sec. 204(b), Dec. 10, 1971, 85 Stat. 511.
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-272 applicable to dispositions after Dec.
31, 1963, in taxable years ending after such date, see section
206(c) of Pub. L. 88-272, set out as an Effective Date note under
section 121 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Section 72(c) of Pub. L. 85-866 provided that: "The amendments
[amending this section and section 911 of this title] made by this
section shall apply to taxable years beginning after December 31,
1957."
RETURN-FREE TAX SYSTEM
Pub. L. 105-206, title II, Sec. 2004, July 22, 1998, 112 Stat.
726, provided that:
"(a) In General. - The Secretary of the Treasury or the
Secretary's delegate shall develop procedures for the
implementation of a return-free tax system under which appropriate
individuals would be permitted to comply with the Internal Revenue
Code of 1986 without making the return required under section 6012
of such Code for taxable years beginning after 2007.
"(b) Report. - Not later than June 30 of each calendar year after
1999, the Secretary shall report to the Committee on Ways and Means
of the House of Representatives and the Committee on Finance of the
Senate on -
"(1) what additional resources the Internal Revenue Service
would need to implement such a system;
"(2) the changes to the Internal Revenue Code of 1986 that
could enhance the use of such a system;
"(3) the procedures developed pursuant to subsection (a); and
"(4) the number and classes of taxpayers that would be
permitted to use the procedures developed pursuant to subsection
(a)."
NO RETURN REQUIRED OF INDIVIDUAL WHOSE ONLY GROSS INCOME IS GRANT
OF $1,000 FROM STATE
Pub. L. 97-424, title V, Sec. 542, Jan. 6, 1983, 96 Stat. 2195,
as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095, provided that:
"(a) In General. - Nothing in section 6012(a) of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954] shall be construed to
require the filing of a return with respect to income taxes under
subtitle A of such code by an individual whose only gross income
for the taxable year is a grant of $1,000 received from a State
which made such grants generally to residents of such State.
"(b) Effective Date. - Subsection (a) shall apply to taxable
years beginning after December 31, 1981."
EXEMPTION FROM FILING REQUIREMENT FOR PRIOR YEARS WHERE INCOME OF
POLITICAL PARTY WAS $100 OR LESS
Section 10(f) of Pub. L. 93-625 provided for exemption from
filing requirement for a taxable year beginning after Dec. 31,
1971, and before Jan. 1, 1975, of any section 527(e)(1)
organization where income of political organization was $100 or
less.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1, 106, 882, 911, 6014,
6032, 6033, 6034A, 6037, 6062, 6072, 6513, 6652 of this title;
title 38 section 1503.
-FOOTNOTE-
(!1) So in original.
(!2) See References in Text note below.
-End-
-CITE-
26 USC Sec. 6013 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart B - Income Tax Returns
-HEAD-
Sec. 6013. Joint returns of income tax by husband and wife
-STATUTE-
(a) Joint returns
A husband and wife may make a single return jointly of income
taxes under subtitle A, even though one of the spouses has neither
gross income nor deductions, except as provided below:
(1) no joint return shall be made if either the husband or wife
at any time during the taxable year is a nonresident alien;
(2) no joint return shall be made if the husband and wife have
different taxable years; except that if such taxable years begin
on the same day and end on different days because of the death of
either or both, then the joint return may be made with respect to
the taxable year of each. The above exception shall not apply if
the surviving spouse remarries before the close of his taxable
year, nor if the taxable year of either spouse is a fractional
part of a year under section 443(a)(1);
(3) in the case of death of one spouse or both spouses the
joint return with respect to the decedent may be made only by his
executor or administrator; except that in the case of the death
of one spouse the joint return may be made by the surviving
spouse with respect to both himself and the decedent if no return
for the taxable year has been made by the decedent, no executor
or administrator has been appointed, and no executor or
administrator is appointed before the last day prescribed by law
for filing the return of the surviving spouse. If an executor or
administrator of the decedent is appointed after the making of
the joint return by the surviving spouse, the executor or
administrator may disaffirm such joint return by making, within 1
year after the last day prescribed by law for filing the return
of the surviving spouse, a separate return for the taxable year
of the decedent with respect to which the joint return was made,
in which case the return made by the survivor shall constitute
his separate return.
(b) Joint return after filing separate return
(1) In general
Except as provided in paragraph (2), if an individual has filed
a separate return for a taxable year for which a joint return
could have been made by him and his spouse under subsection (a)
and the time prescribed by law for filing the return for such
taxable year has expired, such individual and his spouse may
nevertheless make a joint return for such taxable year. A joint
return filed by the husband and wife under this subsection shall
constitute the return of the husband and wife for such taxable
year, and all payments, credits, refunds, or other repayments
made or allowed with respect to the separate return of either
spouse for such taxable year shall be taken into account in
determining the extent to which the tax based upon the joint
return has been paid. If a joint return is made under this
subsection, any election (other than the election to file a
separate return) made by either spouse in his separate return for
such taxable year with respect to the treatment of any income,
deduction, or credit of such spouse shall not be changed in the
making of the joint return where such election would have been
irrevocable if the joint return had not been made. If a joint
return is made under this subsection after the death of either
spouse, such return with respect to the decedent can be made only
by his executor or administrator.
(2) Limitations for making of election
The election provided for in paragraph (1) may not be made -
(A) after the expiration of 3 years from the last date
prescribed by law for filing the return for such taxable year
(determined without regard to any extension of time granted to
either spouse); or
(B) after there has been mailed to either spouse, with
respect to such taxable year, a notice of deficiency under
section 6212, if the spouse, as to such notice, files a
petition with the Tax Court within the time prescribed in
section 6213; or
(C) after either spouse has commenced a suit in any court for
the recovery of any part of the tax for such taxable year; or
(D) after either spouse has entered into a closing agreement
under section 7121 with respect to such taxable year, or after
any civil or criminal case arising against either spouse with
respect to such taxable year has been compromised under section
7122.
(3) When return deemed filed
(A) Assessment and collection
For purposes of section 6501 (relating to periods of
limitations on assessment and collection), and for purposes of
section 6651 (relating to delinquent returns), a joint return
made under this subsection shall be deemed to have been filed -
(i) Where both spouses filed separate returns prior to
making the joint return - on the date the last separate
return was filed (but not earlier than the last date
prescribed by law for filing the return of either spouse);
(ii) Where only one spouse filed a separate return prior to
the making of the joint return, and the other spouse had less
than the exemption amount of gross income for such taxable
year - on the date of the filing of such separate return (but
not earlier than the last date prescribed by law for the
filing of such separate return); or
(iii) Where only one spouse filed a separate return prior
to the making of the joint return, and the other spouse had
gross income of the exemption amount or more for such taxable
year - on the date of the filing of such joint return.
For purposes of this subparagraph, the term "exemption amount"
has the meaning given to such term by section 151(d). For
purposes of clauses (ii) and (iii), if the spouse whose gross
income is being compared to the exemption amount is 65 or over,
such clauses shall be applied by substituting "the sum of the
exemption amount and the additional standard deduction under
section 63(c)(2) by reason of section 63(f)(1)(A)" for "the
exemption amount".
(B) Credit or refund
For purposes of section 6511, a joint return made under this
subsection shall be deemed to have been filed on the last date
prescribed by law for filing the return for such taxable year
(determined without regard to any extension of time granted to
either spouse).
(4) Additional time for assessment
If a joint return is made under this subsection, the periods of
limitations provided in sections 6501 and 6502 on the making of
assessments and the beginning of levy or a proceeding in court
for collection shall with respect to such return include one year
immediately after the date of the filing of such joint return
(computed without regard to the provisions of paragraph (3)).
(5) Additions to the tax and penalties
(A) Coordination with part II of subchapter A of chapter 68
For purposes of part II of subchapter A of chapter 68, where
the sum of the amounts shown as tax on the separate returns of
each spouse is less than the amount shown as tax on the joint
return made under this subsection -
(i) such sum shall be treated as the amount shown on the
joint return,
(ii) any negligence (or disregard of rules or regulations)
on either separate return shall be treated as negligence (or
such disregard) on the joint return, and
(iii) any fraud on either separate return shall be treated
as fraud on the joint return.
(B) Criminal penalty
For purposes of section 7206(1) and (2) and section 7207
(relating to criminal penalties in the case of fraudulent
returns) the term "return" includes a separate return filed by
a spouse with respect to a taxable year for which a joint
return is made under this subsection after the filing of such
separate return.
(c) Treatment of joint return after death of either spouse
For purposes of sections 15, 443, and 7851(a)(1)(A), where the
husband and wife have different taxable years because of the death
of either spouse, the joint return shall be treated as if the
taxable years of both spouses ended on the date of the closing of
the surviving spouse's taxable year.
(d) Special rules
For purposes of this section -
(1) the status as husband and wife of two individuals having
taxable years beginning on the same day shall be determined -
(A) if both have the same taxable year - as of the close of
such year; or
(B) if one dies before the close of the taxable year of the
other - as of the time of such death;
(2) an individual who is legally separated from his spouse
under a decree of divorce or of separate maintenance shall not be
considered as married; and
(3) if a joint return is made, the tax shall be computed on the
aggregate income and the liability with respect to the tax shall
be joint and several.
[(e) Repealed. Pub. L. 105-206, title III, Sec. 3201(e)(1), July
22, 1998, 112 Stat. 740]
(f) Joint return where individual is in missing status
For purposes of this section and subtitle A -
(1) Election by spouse
If -
(A) an individual is in a missing status (within the meaning
of paragraph (3)) as a result of service in a combat zone (as
determined for purposes of section 112), and
(B) the spouse of such individual is otherwise entitled to
file a joint return for any taxable year which begins on or
before the day which is 2 years after the date designated under
section 112 as the date of termination of combatant activities
in such zone,
then such spouse may elect under subsection (a) to file a joint
return for such taxable year. With respect to service in the
combat zone designated for purposes of the Vietnam conflict, such
election may be made for any taxable year while an individual is
in missing status.
(2) Effect of election
If the spouse of an individual described in paragraph (1)(A)
elects to file a joint return under subsection (a) for a taxable
year, then, until such election is revoked -
(A) such election shall be valid even if such individual died
before the beginning of such year, and
(B) except for purposes of section 692 (relating to income
taxes of members of the Armed Forces, astronauts, and victims
of certain terrorist attacks on death), the income tax
liability of such individual, his spouse, and his estate shall
be determined as if he were alive throughout the taxable year.
(3) Missing status
For purposes of this subsection -
(A) Uniformed services
A member of a uniformed service (within the meaning of
section 101(3) of title 37 of the United States Code) is in a
missing status for any period for which he is entitled to pay
and allowances under section 552 of such title 37.
(B) Civilian employees
An employee (within the meaning of section 5561(2) of title 5
of the United States Code) is in a missing status for any
period for which he is entitled to pay and allowances under
section 5562 of such title 5.
(4) Making of election; revocation
An election described in this subsection with respect to any
taxable year may be made by filing a joint return in accordance
with subsection (a) and under such regulations as may be
prescribed by the Secretary. Such an election may be revoked by
either spouse on or before the due date (including extensions)
for such taxable year, and, in the case of an executor or
administrator, may be revoked by disaffirming as provided in the
last sentence of subsection (a)(3).
(g) Election to treat nonresident alien individual as resident of
the United States
(1) In general
A nonresident alien individual with respect to whom this
subsection is in effect for the taxable year shall be treated as
a resident of the United States -
(A) for purposes of chapter 1 for all of such taxable year,
and
(B) for purposes of chapter 24 (relating to wage withholding)
for payments of wages made during such taxable year.
(2) Individuals with respect to whom this subsection is in effect
This subsection shall be in effect with respect to any
individual who, at the close of the taxable year for which an
election under this subsection was made, was a nonresident alien
individual married to a citizen or resident of the United States,
if both of them made such election to have the benefits of this
subsection apply to them.
(3) Duration of election
An election under this subsection shall apply to the taxable
year for which made and to all subsequent taxable years until
terminated under paragraph (4) or (5); except that any such
election shall not apply for any taxable year if neither spouse
is a citizen or resident of the United States at any time during
such year.
(4) Termination of election
An election under this subsection shall terminate at the
earliest of the following times:
(A) Revocation by taxpayers
If either taxpayer revokes the election, as of the first
taxable year for which the last day prescribed by law for
filing the return of tax under chapter 1 has not yet occurred.
(B) Death
In the case of the death of either spouse, as of the
beginning of the first taxable year of the spouse who survives
following the taxable year in which such death occurred; except
that if the spouse who survives is a citizen or resident of the
United States who is a surviving spouse entitled to the
benefits of section 2, the time provided by this subparagraph
shall be as of the close of the last taxable year for which
such individual is entitled to the benefits of section 2.
(C) Legal separation
In the case of the legal separation of the couple under a
decree of divorce or of separate maintenance, as of the
beginning of the taxable year in which such legal separation
occurs.
(D) Termination by Secretary
At the time provided in paragraph (5).
(5) Termination by Secretary
The Secretary may terminate any election under this subsection
for any taxable year if he determines that either spouse has
failed -
(A) to keep such books and records,
(B) to grant such access to such books and records, or
(C) to supply such other information,
as may be reasonably necessary to ascertain the amount of
liability for taxes under chapter 1 of either spouse for such
taxable year.
(6) Only one election
If any election under this subsection for any two individuals
is terminated under paragraph (4) or (5) for any taxable year,
such two individuals shall be ineligible to make an election
under this subsection for any subsequent taxable year.
(h) Joint return, etc., for year in which nonresident alien becomes
resident of United States
(1) In general
If -
(A) any individual is a nonresident alien individual at the
beginning of any taxable year but is a resident of the United
States at the close of such taxable year,
(B) at the close of such taxable year, such individual is
married to a citizen or resident of the United States, and
(C) both individuals elect the benefits of this subsection at
the time and in the manner prescribed by the Secretary by
regulation,
then the individual referred to in subparagraph (A) shall be
treated as a resident of the United States for purposes of
chapter 1 for all of such taxable year, and for purposes of
chapter 24 (relating to wage withholding) for payments of wages
made during such taxable year.
(2) Only one election
If any election under this subsection applies for any 2
individuals for any taxable year, such 2 individuals shall be
ineligible to make an election under this subsection for any
subsequent taxable year.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 733; Pub. L. 85-866, title I,
Sec. 73, Sept. 2, 1958, 72 Stat. 1660; Pub. L. 91-172, title VIII,
Sec. 801(a)(2), (b)(2), (c)(2), (d)(2), Dec. 30, 1969, 83 Stat.
675, 676; Pub. L. 91-679, Sec. 1, Jan. 12, 1971, 84 Stat. 2063;
Pub. L. 92-178, title II, Sec. 201(a)(2), (b)(2), (c), Dec. 10,
1971, 85 Stat. 510, 511; Pub. L. 93-597, Sec. 3(a), Jan. 2, 1975,
88 Stat. 1950; Pub. L. 94-455, title X, Sec. 1012(a)(1), title XIX,
Sec. 1906(a)(1), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1612, 1824,
1834; Pub. L. 94-569, Sec. 3(d), Oct. 20, 1976, 90 Stat. 2699; Pub.
L. 95-600, title I, Sec. 102(b)(2), title VII, Sec.
701(u)(15)(A)-(C), (16)(A), Nov. 6, 1978, 92 Stat. 2771, 2919,
2920; Pub. L. 97-34, title I, Sec. 104(d)(2), Aug. 13, 1981, 95
Stat. 189; Pub. L. 97-248, title III, Secs. 307(a)(4), (5), 308(a),
Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 97-448, title III, Sec.
307(c), Jan. 12, 1983, 96 Stat. 2407; Pub. L. 98-67, title I, Sec.
102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98-369, div. A, title
IV, Secs. 424(a), 474(b)(2), July 18, 1984, 98 Stat. 801, 830; Pub.
L. 99-514, title I, Sec. 104(a)(2), title XVII, Sec. 1708(a)(3),
Oct. 22, 1986, 100 Stat. 2104, 2782; Pub. L. 100-647, title I, Sec.
1015(b)(1), Nov. 10, 1988, 102 Stat. 3568; Pub. L. 101-239, title
VII, Sec. 7721(c)(6), Dec. 19, 1989, 103 Stat. 2399; Pub. L.
101-508, title XI, Sec. 11704(a)(22), Nov. 5, 1990, 104 Stat.
1388-519; Pub. L. 104-168, title IV, Sec. 402(a), July 30, 1996,
110 Stat. 1459; Pub. L. 105-206, title III, Sec. 3201(e)(1), title
VI, Sec. 6011(e)(2), July 22, 1998, 112 Stat. 740, 818; Pub. L.
107-134, title I, Sec. 101(b)(2), Jan. 23, 2002, 115 Stat. 2428;
Pub. L. 108-121, title I, Sec. 110(a)(2)(B), Nov. 11, 2003, 117
Stat. 1342.)
-MISC1-
AMENDMENTS
2003 - Subsec. (f)(2)(B). Pub. L. 108-121 inserted ",
astronauts," after "Forces".
2002 - Subsec. (f)(2)(B). Pub. L. 107-134 inserted "and victims
of certain terrorist attacks" before "on death".
1998 - Subsec. (e). Pub. L. 105-206, Sec. 3201(e)(1), struck out
subsec. (e), which had: in par. (1), declared that spouse was
relieved of liability for tax where joint return had been made,
there was substantial understatement of tax attributable to grossly
erroneous items of one spouse, other spouse established that he or
she did not know that there was such substantial understatement,
and it would be inequitable to hold other spouse liable; in pars.
(2) and (3), defined terms "grossly erroneous items" and
"substantial understatement", respectively; in par. (4), directed
that understatement had to exceed specified percentage of spouse's
income; and in par. (5) declared that determination of spouse, to
whom items of gross income were attributable would be made without
regard to community property laws.
Subsecs. (g)(1)(A), (5), (h)(1). Pub. L. 105-206, Sec.
6011(e)(2), substituted "chapter 1" for "chapters 1 and 5".
1996 - Subsec. (b)(2). Pub. L. 104-168 redesignated subpars. (B)
to (E) as (A) to (D), respectively, and struck out former subpar.
(A) which read as follows: "unless there is paid in full at or
before the time of the filing of the joint return the amount shown
as tax upon such joint return; or".
1990 - Subsec. (e)(3). Pub. L. 101-508 substituted "section
6662(d)(2)(A)" for "section 6661(b)(2)(A)".
1989 - Subsec. (b)(5)(A). Pub. L. 101-239 substituted "part II of
subchapter A of chapter 68" for "section 6653" in heading and in
text.
1988 - Subsec. (b)(5)(A). Pub. L. 100-647 amended subpar. (A)
generally. Prior to amendment, subpar. (A) related to additions to
tax when amount shown as tax by husband and wife on joint return
exceeds aggregate of amounts shown as tax on separate return of
each spouse.
1986 - Subsec. (b)(3)(A). Pub. L. 99-514, Sec. 104(a)(2), struck
out "(twice the exemption amount in case such spouse was 65 or
over)" before "for such taxable year" in cls. (ii) and (iii),
substituted "section 151(d)" for "section 151(f)" in concluding
provisions, and inserted last sentence.
Subsec. (f)(1). Pub. L. 99-514, Sec. 1708(a)(3), substituted
"such election may be made for any taxable year while an individual
is in missing status" for "no such election may be made for any
taxable year beginning after December 31, 1982".
1984 - Subsec. (c). Pub. L. 98-369, Sec. 474(b)(2), substituted
"15" for "21".
Subsec. (e). Pub. L. 98-369, Sec. 424(a), in amending subsec. (e)
generally, reenacted as par. (1)(A) part of former par. (1)(A);
incorporated in par. (1)(B) part of former par. (1)(A),
substituting "there is a substantial understatement of tax
attributable to grossly erroneous items of one spouse" for "there
was omitted from gross income an amount properly includable therein
which is attributable to one spouse and which is in excess of 25
percent of the amount of gross income stated in the return";
redesignated as par. (1)(C) former par. (1)(B), substituting "had
no reason to know, that there was such substantial understatement"
for "had no reason to know of, such omission"; reenacted as par.
(1)(D) former par. (1)(C), substituting preceding ", it is
inequitable" the words "all the facts and circumstances" for
"whether or not the other spouse significantly benefited directly
or indirectly from the items omitted from gross income and taking
into account all other facts and circumstances" and "attributable
to such substantial understatement" for "attributable to such
omission"; substituted in conclusional text "attributable to such
substantial understatement" for "attributable to such omission from
gross income"; added pars. (2) to (4); and incorporated in
provisions designated par. (5) similar provisions of former par.
(2)(A), substituting as par. heading "Special rule for community
property income" for "Special rules" and deleting former par.
(2)(B) respecting determination as provided in section
6501(e)(1)(A) of amount omitted from gross income.
1983 - Pub. L. 98-67 repealed amendments made by Pub. L. 97-248.
See 1982 Amendment note below.
Subsec. (f)(1). Pub. L. 97-448 substituted "December 31, 1982"
for "January 2, 1978".
1982 - Subsecs. (g)(1)(B). (h)(1). Pub. L. 97-248 provided that,
applicable to payments of interest, dividends, and patronage
dividends paid or credited after June 30, 1983, subsec. (g)(1)(B)
is amended by substituting "(relating to withholding on wages,
interest, dividends, and patronage dividends)" for "(relating to
wage withholding)" and by striking out "of wages", and subsec.
(h)(1) is amended by substituting "(relating to withholding on
wages, interest, dividends, and patronage dividends)" for
"(relating to wage withholding)" and by striking out "of wages".
Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97
Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub.
L. 97-248 as of the close of June 30, 1983, and provided that the
Internal Revenue Code of 1954 [now 1986] [this title] shall be
applied and administered (subject to certain exceptions) as if such
subtitle A (and the amendments made by such subtitle A) had not
been enacted.
1981 - Subsec. (b)(3)(A). Pub. L. 97-34 substituted "the
exemption amount" for "$1,000" and "twice the exemption amount" for
"$2,000" in cls. (ii) and (iii) and inserted provision following
cl. (iii) defining "exemption amount".
1978 - Subsec. (b)(3)(A). Pub. L. 95-600, Sec. 102(b)(2),
increased the exemptions wherever appearing from $750 and $1500 to
$1,000 and $2,000, respectively, with respect to taxable years
beginning after Dec. 31, 1978.
Subsec. (g)(1). Pub. L. 95-600, Sec. 701(u)(15)(A), amended par.
(1) generally, designating existing provisions as introductory
material and par. (A), and in such par. (A) inserting reference to
chapter 5, and adding par. (2).
Subsec. (g)(2). Pub. L. 95-600, Sec. 701(u)(16)(A), substituted
"who, at the close of the taxable year for which an election under
this subsection was made," for "who, at the time an election was
made under this subsection,".
Subsec. (g)(5). Pub. L. 95-600, Sec. 701(u)(15)(B), substituted
"chapters 1 and 5" for "chapter 1".
Subsec. (h)(1). Pub. L. 95-600, Sec. 701(u)(15)(C), substituted
"chapters 1 and 5" for "chapter 1" and inserted provision relating
to chapter 24 of this title.
1976 - Subsec. (b)(2)(C). Pub. L. 94-455, Sec. 1906(a)(1)(A),
struck out "of the United States" after "Tax Court".
Subsec. (d). Pub. L. 94-455, Sec. 1906(a)(1)(B), (C), substituted
in heading "Special rules" for "Definitions", in par. (1)(A) "of
such year; or" for "of such year; and", and in par. (1)(B) "of such
death;" for "of such death; and".
Subsec. (e)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
Subsec. (f)(1). Pub. L. 94-569 substituted "after January 2,
1978" for "more than 2 years after the date of the enactment of
this sentence" after "With respect to service in the combat zone
designated for purposes of the Vietnam conflict, no such election
may be made for any taxable year beginning".
Subsec. (f)(4). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
Subsecs. (g), (h). Pub. L. 94-455, Sec. 1012(a)(1), added
subsecs. (g) and (h).
1975 - Subsec. (f). Pub. L. 93-597 added subsec. (f).
1971 - Subsec. (b)(3)(A). Pub. L. 92-178 increased the exemptions
wherever appearing from $650 and $1,300 to $675 and $1,350,
respectively, with respect to taxable years beginning after Dec.
1970, and before Jan. 1, 1972, and to $750 and $1,500,
respectively, with respect to taxable years beginning after Dec.
31, 1971.
Subsec. (e). Pub. L. 91-679 added subsec. (e).
1969 - Subsec. (b)(3)(A). Pub. L. 91-172, Sec. 801(a)(2), (b)(2),
(c)(2), (d)(2), increased the exemptions wherever appearing from
$600 and $1,200 to $625 and $1,250, respectively with respect to
taxable years ending Dec. 31, 1970, and to $650 and $1,300,
respectively, with respect to taxable years beginning after Dec.
31, 1970, and before Jan. 1, 1972, to $700 and $1,400,
respectively, with respect to taxable years beginning after Dec.
31, 1971, and before Jan. 1, 1973, and to $750 and $1,500,
respectively, with respect to taxable years beginning after Dec.
31, 1972.
1958 - Subsec. (b)(2)(C). Pub. L. 85-866 substituted "section
6213" for "such section".
EFFECTIVE DATE OF 2003 AMENDMENT
Amendment by Pub. L. 108-121 applicable with respect to any
astronaut whose death occurs after Dec. 31, 2002, see section
110(a)(4) of Pub. L. 108-121, set out as a note under section 5 of
this title.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-134 applicable to taxable years ending
before, on, or after Sept. 11, 2001, with provisions relating to
waiver of limitations, see section 101(d) of Pub. L. 107-134, set
out as a note under section 692 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by section 3201 of Pub. L. 105-206 applicable to any
liability for tax arising after July 22, 1998, and any liability
for tax arising on or before such date but remaining unpaid as of
such date, see section 3201(g)(1) of Pub. L. 105-206, set out as a
note under section 6015 of this title.
Amendment by section 6011(e)(2) of Pub. L. 105-206 effective,
except as otherwise provided, as if included in the provisions of
the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such
amendment relates (see section 1131 of Pub. L. 105-34), see section
6024 of Pub. L. 105-206, set out as a note under section 1 of this
title.
EFFECTIVE DATE OF 1996 AMENDMENT
Section 402(b) of Pub. L. 104-168 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years beginning after the date of the enactment of this Act
[July 30, 1996]."
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1989, see section 7721(d) of Pub. L. 101-239, set out as a note
under section 461 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1015(b)(4) of Pub. L. 100-647 provided that: "The
amendments made by this subsection (other than paragraph (3))
[amending this section and sections 6601 and 6653 of this title]
shall apply to returns the due date for which (determined without
regard to extensions) is after December 31, 1988."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 104(a)(2) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 151(a) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 1708(a)(3) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1982, see section 1708(b) of
Pub. L. 99-514, set out as a note under section 2 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 424(c) of Pub. L. 98-369, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 100-647, title VI,
Sec. 6004, Nov. 10, 1988, 102 Stat. 3685, provided that:
"(1) In general. - Except as provided in paragraph (2), the
amendments made by subsections (a) and (b) [amending this section
and section 66 of this title] shall apply to all taxable years to
which the Internal Revenue Code of 1986 [formerly I.R.C. 1954]
applies. Corresponding provisions shall be deemed to be included in
the Internal Revenue Code of 1939 and shall apply to all taxable
years to which such Code applies.
"(2) Authority to disregard community property laws. - Subsection
(b) of section 66 of the Internal Revenue Code of 1986, as added by
subsection (b), shall apply to taxable years beginning after
December 31, 1984.
"(3) Transitional rule. - If -
"(A) a joint return under section 6013 of the Internal Revenue
Code of 1954 was filed before January 1, 1985,
"(B) on such return there is an understatement (as defined in
section 6661(b)(2)(A) of such Code) which is attributable to
disallowed deductions attributable to activities of one spouse,
"(C) the amount of such disallowed deductions exceeds the
taxable income shown on such return,
"(D) without regard to any determination before October 21,
1988, the other spouse establishes that in signing the return he
or she did not know, and had no reason to know, that there was
such an understatement, and
"(E) the marriage between such spouses terminated and
immediately after such termination the net worth of the other
spouse was less than $10,000,
notwithstanding any law or rule of law (including res judicata),
the other spouse shall be relieved of liability for tax (including
interest, penalties, and other amounts) for such taxable year to
the extent such liability is attributable to such understatement,
and, to the extent the liability so attributable has been collected
from such other spouse, it shall be refunded or credited to such
other spouse. No credit or refund shall be made under the preceding
sentence unless claim therefor has been submitted to the Secretary
of the Treasury or his delegate before the date 1 year after the
date of the enactment of this paragraph [Nov. 10, 1988], and no
interest on such credit or refund shall be allowed for any period
before such date of enactment."
Amendment by section 474(b)(2) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, and to carrybacks from
such years, see section 475(a) of Pub. L. 98-369, set out as a note
under section 21 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to taxable years beginning
after Dec. 31, 1984, see section 104(e) of Pub. L. 97-34, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 102(b)(2) of Pub. L. 95-600 effective with
respect to taxable years beginning after Dec. 31, 1978, see section
102(d)(1) of Pub. L. 95-600, set out as a note under section 151 of
this title.
Section 701(u)(15)(E) of Pub. L. 95-600, as amended by Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by this paragraph [amending this section and
section 6401 of this title] -
"(i) to the extent that they relate to chapter 1 or 5 of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954, sections 1
et seq. and 1491 et seq. of this title, respectively], shall
apply to taxable years ending on or after December 31, 1975, and
"(ii) to the extent that they relate to wage withholding under
chapter 24 of such Code [section 3401 et seq. of this title],
shall apply to remuneration paid on or after the first day of the
first month which begins more than 90 days after the date of the
enactment of this Act [Nov. 6, 1978]."
Section 701(u)(16)(B) of Pub. L. 95-600 provided that: "The
amendment made by subparagraph (A) [amending this section] shall
apply to taxable years beginning after December 31, 1975."
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1012(d) of Pub. L. 94-455 provided that: "The amendments
made by subsection (a) [enacting this section and section 871 of
this title] shall apply to taxable years ending on or after
December 31, 1975. The amendments made by subsections (b) and (c)
[enacting section 879 of this title, amending section 6073 of this
title, and repealing section 981 of this title] shall apply to
taxable years beginning after December 31, 1976."
Section 1906(d) of Pub. L. 94-455, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) General rule. - Except as otherwise expressly provided in
this section, the amendments made by this section [see Tables for
classification] shall take effect on the first day of the first
month which begins more than 90 days after the date of the
enactment of this Act [Oct. 4, 1976].
"(2) Amendments relating to income tax. - The amendments made by
this section, when relating to a tax imposed by chapter 1 or
chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C.
1954], shall take effect with respect to taxable years beginning
after December 31, 1976."
Section 2114(b) of Pub. L. 94-455 provided that: "The application
permitted under the amendment made by subsection (a) of this
section [amending section 3 of Pub. L. 91-679, set out as an
Effective Date of 1971 Amendment note below] must be filed with the
Secretary of the Treasury during the first calendar year beginning
after the date of the enactment of this Act [Oct. 4, 1976]."
EFFECTIVE DATE OF 1975 AMENDMENT
Section 3(c) of Pub. L. 93-597 provided that: "The amendments
made by this section [amending this section and section 2 of this
title] shall apply to taxable years ending on or after February 28,
1961."
EFFECTIVE DATE OF 1971 AMENDMENTS
Section 201(a), (b) of Pub. L. 92-178 provided in part that the
increases in exemptions from $650 to $675 and from $1,300 to
$1,350, respectively, were effective with respect to taxable years
beginning after Dec. 31, 1970, and before Jan. 1, 1972, and to $750
and $1,500, respectively, with respect to taxable years beginning
after Dec. 31, 1971.
Section 3 of Pub. L. 91-679, as amended by section 2114(a) of
Pub. L. 94-455; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095, provided that: "The amendments made by the first two sections
of this Act [amending this section and section 6653 of this title]
shall apply to all taxable years to which the Internal Revenue Code
of 1986 [formerly I.R.C. 1954] applies. Corresponding provisions
shall be deemed to be included in the Internal Revenue Code of 1939
and shall apply to all taxable years to which such Code applies.
Upon application by a taxpayer, the Secretary of the Treasury shall
redetermine the liability for tax (including interest, penalties,
and other amounts) of such taxpayer for taxable years beginning
after December 31, 1961, and ending before January 13, 1971. The
preceding sentence shall apply solely to a taxpayer to whom the
application of the provisions of section 6013(e) of the Internal
Revenue Code of 1986, as added by this Act, for such taxable years
is prevented by the operation of res judicata, and such
redetermination shall be made without regard to such rule of law.
Any overpayment of tax by such taxpayer for such taxable years
resulting from the redetermination made under this Act shall be
refunded to such taxpayer."
EFFECTIVE DATE OF 1969 AMENDMENT
Section 801(a)(2), (b)(2) of Pub. L. 91-172 provided in part that
the increases in exemptions from $600 and $1,200 to $625 and
$1,250, respectively, were effective with respect to taxable years
beginning after Dec. 31, 1969, and before Jan. 1, 1971; and to $650
and $1,300, respectively, with respect to taxable years beginning
after Dec. 31, 1970, and before Jan. 1, 1972. Section 801(c)(2),
(d)(2) of Pub. L. 91-172, which provided for increases in
exemptions to $700 and $1,400, respectively, with respect to
taxable years beginning after Dec. 31, 1971, and before Jan. 1,
1973, and to $750 and $1,500, respectively, with respect to taxable
years beginning after Dec. 31, 1972, was repealed by Pub. L.
92-178, title II, Sec. 201(c), Dec. 10, 1971, 85 Stat. 511.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
this title.
SEPARATE NOTICE TO EACH FILER
Pub. L. 105-206, title III, Sec. 3201(d), July 22, 1998, 112
Stat. 740, provided that: "The Secretary of the Treasury shall,
wherever practicable, send any notice relating to a joint return
under section 6013 of the Internal Revenue Code of 1986 separately
to each individual filing the joint return."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1, 2, 25A, 32, 62, 66,
151, 213, 222, 692, 879, 1244, 6015, 6017, 6072, 6230, 6401, 6501,
6511, 7508, 7701 of this title.
-End-
-CITE-
26 USC Sec. 6014 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart B - Income Tax Returns
-HEAD-
Sec. 6014. Income tax return - tax not computed by taxpayer
-STATUTE-
(a) Election by taxpayer
An individual who does not itemize his deductions and who is not
described in section 6012(a)(1)(C)(i), whose gross income is less
than $10,000 and includes no income other than remuneration for
services performed by him as an employee, dividends or interest,
and whose gross income other than wages, as defined in section
3401(a), does not exceed $100, shall at his election not be
required to show on the return the tax imposed by section 1. Such
election shall be made by using the form prescribed for purposes of
this section. In such case the tax shall be computed by the
Secretary who shall mail to the taxpayer a notice stating the
amount determined as payable.
(b) Regulations
The Secretary shall prescribe regulations for carrying out this
section, and such regulations may provide for the application of
the rules of this section -
(1) to cases where the gross income includes items other than
those enumerated by subsection (a),
(2) to cases where the gross income from sources other than
wages on which the tax has been withheld at the source is more
than $100,
(3) to cases where the gross income is $10,000 or more, or
(4) to cases where the taxpayer itemizes his deductions or
where the taxpayer claims a reduced standard deduction by reason
of section 63(c)(5).
Such regulations shall provide for the application of this section
in the case of husband and wife, including provisions determining
when a joint return under this section may be permitted or
required, whether the liability shall be joint and several, and
whether one spouse may make return under this section and the other
without regard to this section.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 736; Pub. L. 88-272, title II,
Sec. 201(d)(14), title III, Sec. 301(b)(2), Feb. 26, 1964, 78 Stat.
32, 140; Pub. L. 91-172, title VIII, Sec. 803(d)(1), title IX, Sec.
942(a), Dec. 30, 1969, 83 Stat. 684, 726; Pub. L. 94-455, title V,
Secs. 501(b)(8), (9), 503(b)(2), (3), title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1559, 1562, 1834; Pub. L.
95-30, title I, Sec. 101(d)(13), (14), May 23, 1977, 91 Stat. 134;
Pub. L. 99-514, title I, Sec. 104(b)(16), Oct. 22, 1986, 100 Stat.
2106.)
-MISC1-
AMENDMENTS
1986 - Subsec. (a). Pub. L. 99-514, Sec. 104(b)(16)(A),
substituted "who is not described in section 6012(a)(1)(C)(i)" for
"who does not have an unused zero bracket amount (determined under
section 63(e))".
Subsec. (b)(4). Pub. L. 99-514, Sec. 104(b)(16)(B), amended par.
(4) generally, substituting "where the taxpayer claims a reduced
standard deduction by reason of section 63(c)(5)" for "has an
unused zero bracket amount".
1977 - Subsec. (a). Pub. L. 95-30, Sec. 101(d)(13), substituted
"An individual who does not itemize his deductions and who does not
have an unused zero bracket amount (determined under section
63(e)), whose gross income" for "An individual entitled to take the
standard deduction provided by section 141 (other than an
individual described in section 141(e)) whose gross income" and
struck out "and shall constitute an election to take the standard
deduction" after "Such election shall be made by using the form
prescribed for purposes of this section".
Subsec. (b)(4). Pub. L. 95-30, Sec. 101(d)(14), substituted
"itemizes his deductions or has an unused zero bracket amount" for
"does not elect the standard deduction or where the taxpayer elects
the standard deduction but is subject to the provision of section
141(e) (relating to limitations in case of certain dependent
taxpayers)".
1976 - Subsec. (a). Pub. L. 94-455, Secs. 501(b)(8), 503(b)(2),
1906(b)(13(A), substituted "entitled to take the standard deduction
provided by section 141 (other than an individual described in
section 141(e))" for "entitled to elect to pay the tax imposed by
section 3" and "take the standard deduction" for "pay the tax
imposed by section 3" and struck out provision relating to
disallowance of section 37 credit in determination of tax imposed
by section 3 of this title, and struck out "or his delegate" after
"Secretary".
Subsec. (b). Pub. L. 94-455, Secs. 501(b)(9), 503(b)(3),
1906(b)(13)(A), struck out an introductory provision, "or his
delegate" after "Secretary", redesignated former par. (5) as (4),
and as so redesignated, inserted reference to where the taxpayer
elects the standard deduction but is subject to the provisions of
section 141(e) (relating to limitations in case of certain
dependent taxpayers). Former par. (4), which related to cases where
the taxpayer is entitled to credit provided by section 37 of this
title, was struck out.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 803(d)(1), raised the
individual gross income limit of $5,000 to $10,000 for exercising
the option to pay the tax under section 3 of this title, and struck
out provisions relating to heads of household, surviving spouses
and married individuals filing separate returns.
Subsec. (b). Pub. L. 91-172, Sec. 942(a), substituted provisions
authorizing the Secretary to promulgate regulations to compute the
tax in cases where the gross income is $10,000 or more, where the
gross income from sources other than wages on which the tax has
been withheld at the source is more than $100, where the taxpayer
is entitled to a credit under section 37 of this title, or where
the taxpayer does not elect the standard deduction, for provisions
authorizing the computation of the tax in cases where the gross
income is $5,000 but not more than $5,200, or where the gross
income from sources other than wages on which the tax has been
withheld at the source is more than $100, but not more than $200.
1964 - Subsec. (a). Pub. L. 88-272 struck out "34 or" before "37
shall not be allowed", and inserted provision that in case of a
married individual filing a separate return and electing benefits
of this subsection, neither Table V in section 3(a) nor Table V in
section 3(b) shall apply.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to taxable years beginning
after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by section 803(d)(1) of Pub. L. 91-172 applicable to
taxable years beginning after Dec. 31, 1969, see section 803(f) of
Pub. L. 91-172, set out as a note under section 1 of this title.
Section 942(b) of Pub. L. 91-172 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1969."
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by section 201(d)(14) of Pub. L. 88-272 applicable with
respect to dividends received after Dec. 31, 1964, in taxable years
ending after such date, see section 201(e) of Pub. L. 88-272, set
out as a note under section 22 of this title.
Amendment by section 301(b)(2) of Pub. L. 88-272 applicable to
taxable years beginning after Dec. 31, 1963, except for purpose of
section 21, see section 301(c) of Pub. L. 88-272, set out as a note
under section 3 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3, 6151, 6211 of this
title.
-End-
-CITE-
26 USC Sec. 6015 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart B - Income Tax Returns
-HEAD-
Sec. 6015. Relief from joint and several liability on joint return
-STATUTE-
(a) In general
Notwithstanding section 6013(d)(3) -
(1) an individual who has made a joint return may elect to seek
relief under the procedures prescribed under subsection (b); and
(2) if such individual is eligible to elect the application of
subsection (c), such individual may, in addition to any election
under paragraph (1), elect to limit such individual's liability
for any deficiency with respect to such joint return in the
manner prescribed under subsection (c).
Any determination under this section shall be made without regard
to community property laws.
(b) Procedures for relief from liability applicable to all joint
filers
(1) In general
Under procedures prescribed by the Secretary, if -
(A) a joint return has been made for a taxable year;
(B) on such return there is an understatement of tax
attributable to erroneous items of one individual filing the
joint return;
(C) the other individual filing the joint return establishes
that in signing the return he or she did not know, and had no
reason to know, that there was such understatement;
(D) taking into account all the facts and circumstances, it
is inequitable to hold the other individual liable for the
deficiency in tax for such taxable year attributable to such
understatement; and
(E) the other individual elects (in such form as the
Secretary may prescribe) the benefits of this subsection not
later than the date which is 2 years after the date the
Secretary has begun collection activities with respect to the
individual making the election,
then the other individual shall be relieved of liability for tax
(including interest, penalties, and other amounts) for such
taxable year to the extent such liability is attributable to such
understatement.
(2) Apportionment of relief
If an individual who, but for paragraph (1)(C), would be
relieved of liability under paragraph (1), establishes that in
signing the retur |
