-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 return such individual did not know, and had no
reason to know, the extent of such understatement, then such
individual shall be relieved of liability for tax (including
interest, penalties, and other amounts) for such taxable year to
the extent that such liability is attributable to the portion of
such understatement of which such individual did not know and had
no reason to know.
(3) Understatement
For purposes of this subsection, the term "understatement" has
the meaning given to such term by section 6662(d)(2)(A).
(c) Procedures to limit liability for taxpayers no longer married
or taxpayers legally separated or not living together
(1) In general
Except as provided in this subsection, if an individual who has
made a joint return for any taxable year elects the application
of this subsection, the individual's liability for any deficiency
which is assessed with respect to the return shall not exceed the
portion of such deficiency properly allocable to the individual
under subsection (d).
(2) Burden of proof
Except as provided in subparagraph (A)(ii) or (C) of paragraph
(3), each individual who elects the application of this
subsection shall have the burden of proof with respect to
establishing the portion of any deficiency allocable to such
individual.
(3) Election
(A) Individuals eligible to make election
(i) In general
An individual shall only be eligible to elect the
application of this subsection if -
(I) at the time such election is filed, such individual
is no longer married to, or is legally separated from, the
individual with whom such individual filed the joint return
to which the election relates; or
(II) such individual was not a member of the same
household as the individual with whom such joint return was
filed at any time during the 12-month period ending on the
date such election is filed.
(ii) Certain taxpayers ineligible to elect
If the Secretary demonstrates that assets were transferred
between individuals filing a joint return as part of a
fraudulent scheme by such individuals, an election under this
subsection by either individual shall be invalid (and section
6013(d)(3) shall apply to the joint return).
(B) Time for election
An election under this subsection for any taxable year may be
made at any time after a deficiency for such year is asserted
but not later than 2 years after the date on which the
Secretary has begun collection activities with respect to the
individual making the election.
(C) Election not valid with respect to certain deficiencies
If the Secretary demonstrates that an individual making an
election under this subsection had actual knowledge, at the
time such individual signed the return, of any item giving rise
to a deficiency (or portion thereof) which is not allocable to
such individual under subsection (d), such election shall not
apply to such deficiency (or portion). This subparagraph shall
not apply where the individual with actual knowledge
establishes that such individual signed the return under
duress.
(4) Liability increased by reason of transfers of property to
avoid tax
(A) In general
Notwithstanding any other provision of this subsection, the
portion of the deficiency for which the individual electing the
application of this subsection is liable (without regard to
this paragraph) shall be increased by the value of any
disqualified asset transferred to the individual.
(B) Disqualified asset
For purposes of this paragraph -
(i) In general
The term "disqualified asset" means any property or right
to property transferred to an individual making the election
under this subsection with respect to a joint return by the
other individual filing such joint return if the principal
purpose of the transfer was the avoidance of tax or payment
of tax.
(ii) Presumption
(I) In general
For purposes of clause (i), except as provided in
subclause (II), any transfer which is made after the date
which is 1 year before the date on which the first letter
of proposed deficiency which allows the taxpayer an
opportunity for administrative review in the Internal
Revenue Service Office of Appeals is sent shall be presumed
to have as its principal purpose the avoidance of tax or
payment of tax.
(II) Exceptions
Subclause (I) shall not apply to any transfer pursuant to
a decree of divorce or separate maintenance or a written
instrument incident to such a decree or to any transfer
which an individual establishes did not have as its
principal purpose the avoidance of tax or payment of tax.
(d) Allocation of deficiency
For purposes of subsection (c) -
(1) In general
The portion of any deficiency on a joint return allocated to an
individual shall be the amount which bears the same ratio to such
deficiency as the net amount of items taken into account in
computing the deficiency and allocable to the individual under
paragraph (3) bears to the net amount of all items taken into
account in computing the deficiency.
(2) Separate treatment of certain items
If a deficiency (or portion thereof) is attributable to -
(A) the disallowance of a credit; or
(B) any tax (other than tax imposed by section 1 or 55)
required to be included with the joint return;
and such item is allocated to one individual under paragraph (3),
such deficiency (or portion) shall be allocated to such
individual. Any such item shall not be taken into account under
paragraph (1).
(3) Allocation of items giving rise to the deficiency
For purposes of this subsection -
(A) In general
Except as provided in paragraphs (4) and (5), any item giving
rise to a deficiency on a joint return shall be allocated to
individuals filing the return in the same manner as it would
have been allocated if the individuals had filed separate
returns for the taxable year.
(B) Exception where other spouse benefits
Under rules prescribed by the Secretary, an item otherwise
allocable to an individual under subparagraph (A) shall be
allocated to the other individual filing the joint return to
the extent the item gave rise to a tax benefit on the joint
return to the other individual.
(C) Exception for fraud
The Secretary may provide for an allocation of any item in a
manner not prescribed by subparagraph (A) if the Secretary
establishes that such allocation is appropriate due to fraud of
one or both individuals.
(4) Limitations on separate returns disregarded
If an item of deduction or credit is disallowed in its entirety
solely because a separate return is filed, such disallowance
shall be disregarded and the item shall be computed as if a joint
return had been filed and then allocated between the spouses
appropriately. A similar rule shall apply for purposes of section
86.
(5) Child's liability
If the liability of a child of a taxpayer is included on a
joint return, such liability shall be disregarded in computing
the separate liability of either spouse and such liability shall
be allocated appropriately between the spouses.
(e) Petition for review by Tax Court
(1) In general
In the case of an individual against whom a deficiency has been
asserted and who elects to have subsection (b) or (c) apply -
(A) In general
In addition to any other remedy provided by law, the
individual may petition the Tax Court (and the Tax Court shall
have jurisdiction) to determine the appropriate relief
available to the individual under this section if such petition
is filed -
(i) at any time after the earlier of -
(I) the date the Secretary mails, by certified or
registered mail to the taxpayer's last known address,
notice of the Secretary's final determination of relief
available to the individual, or
(II) the date which is 6 months after the date such
election is filed with the Secretary, and
(ii) not later than the close of the 90th day after the
date described in clause (i)(I).
(B) Restrictions applicable to collection of assessment
(i) In general
Except as otherwise provided in section 6851 or 6861, no
levy or proceeding in court shall be made, begun, or
prosecuted against the individual making an election under
subsection (b) or (c) for collection of any assessment to
which such election relates until the close of the 90th day
referred to in subparagraph (A)(ii), or, if a petition has
been filed with the Tax Court under subparagraph (A), until
the decision of the Tax Court has become final. Rules similar
to the rules of section 7485 shall apply with respect to the
collection of such assessment.
(ii) Authority to enjoin collection actions
Notwithstanding the provisions of section 7421(a), the
beginning of such levy or proceeding during the time the
prohibition under clause (i) is in force may be enjoined by a
proceeding in the proper court, including the Tax Court. The
Tax Court shall have no jurisdiction under this subparagraph
to enjoin any action or proceeding unless a timely petition
has been filed under subparagraph (A) and then only in
respect of the amount of the assessment to which the election
under subsection (b) or (c) relates.
(2) Suspension of running of period of limitations
The running of the period of limitations in section 6502 on the
collection of the assessment to which the petition under
paragraph (1)(A) relates shall be suspended -
(A) for the period during which the Secretary is prohibited
by paragraph (1)(B) from collecting by levy or a proceeding in
court and for 60 days thereafter, and
(B) if a waiver under paragraph (5) is made, from the date
the claim for relief was filed until 60 days after the waiver
is filed with the Secretary.
(3) Limitation on Tax Court jurisdiction
If a suit for refund is begun by either individual filing the
joint return pursuant to section 6532 -
(A) the Tax Court shall lose jurisdiction of the individual's
action under this section to whatever extent jurisdiction is
acquired by the district court or the United States Court of
Federal Claims over the taxable years that are the subject of
the suit for refund, and
(B) the court acquiring jurisdiction shall have jurisdiction
over the petition filed under this subsection.
(4) Notice to other spouse
The Tax Court shall establish rules which provide the
individual filing a joint return but not making the election
under subsection (b) or (c) with adequate notice and an
opportunity to become a party to a proceeding under either such
subsection.
(5) Waiver
An individual who elects the application of subsection (b) or
(c) (and who agrees with the Secretary's determination of relief)
may waive in writing at any time the restrictions in paragraph
(1)(B) with respect to collection of the outstanding assessment
(whether or not a notice of the Secretary's final determination
of relief has been mailed).
(f) Equitable relief
Under procedures prescribed by the Secretary, if -
(1) taking into account all the facts and circumstances, it is
inequitable to hold the individual liable for any unpaid tax or
any deficiency (or any portion of either); and
(2) relief is not available to such individual under subsection
(b) or (c),
the Secretary may relieve such individual of such liability.
(g) Credits and refunds
(1) In general
Except as provided in paragraphs (2) and (3), notwithstanding
any other law or rule of law (other than section 6511, 6512(b),
7121, or 7122), credit or refund shall be allowed or made to the
extent attributable to the application of this section.
(2) Res judicata
In the case of any election under subsection (b) or (c), if a
decision of a court in any prior proceeding for the same taxable
year has become final, such decision shall be conclusive except
with respect to the qualification of the individual for relief
which was not an issue in such proceeding. The exception
contained in the preceding sentence shall not apply if the court
determines that the individual participated meaningfully in such
prior proceeding.
(3) Credit and refund not allowed under subsection (c)
No credit or refund shall be allowed as a result of an election
under subsection (c).
(h) Regulations
The Secretary shall prescribe such regulations as are necessary
to carry out the provisions of this section, including -
(1) regulations providing methods for allocation of items other
than the methods under subsection (d)(3); and
(2) regulations providing the opportunity for an individual to
have notice of, and an opportunity to participate in, any
administrative proceeding with respect to an election made under
subsection (b) or (c) by the other individual filing the joint
return.
-SOURCE-
(Added Pub. L. 105-206, title III, Sec. 3201(a), July 22, 1998, 112
Stat. 734; amended Pub. L. 105-277, div. J, title IV, Sec.
4002(c)(2), Oct. 21, 1998, 112 Stat. 2681-906; Pub. L. 106-554,
Sec. 1(a)(7) [title III, Sec. 313(a)], Dec. 21, 2000, 114 Stat.
2763, 2763A-640.)
-MISC1-
PRIOR PROVISIONS
A prior section 6015, acts Aug. 16, 1954, ch. 736, 68A Stat. 737;
Sept. 2, 1958, Pub. L. 85-866, title I, Sec. 74, 72 Stat. 1660;
Sept. 14, 1960, Pub. L. 86-779, Sec. 5(a), 74 Stat. 1000; Sept. 25,
1962, Pub. L. 87-682, Sec. 1(a)(1), 76 Stat. 575; Mar. 15, 1966,
Pub. L. 89-368, title I, Sec. 102(a), 80 Stat. 62; Nov. 13, 1966,
Pub. L. 89-809, title I, Sec. 103(j), 80 Stat. 1554; Dec. 30, 1969,
Pub. L. 91-172, title III, Sec. 301(b)(12), title VIII, Sec.
803(d)(7), title IX, Sec. 944(a), 83 Stat. 586, 684, 729; Dec. 10,
1971, Pub. L. 92-178, title II, Sec. 209(a), 85 Stat. 517; Oct. 4,
1976, Pub. L. 94-455, title XIX, Sec. 1906(a)(2), (b)(13)(A), 90
Stat. 1824, 1834; Nov. 6, 1978, Pub. L. 95-600, title IV, Sec.
421(e)(7), 92 Stat. 2876; Aug. 13, 1981, Pub. L. 97-34, title VII,
Sec. 725(a), (c)(2), 95 Stat. 345, 346; Sept. 3, 1982, Pub. L.
97-248, title II, Sec. 201(d)(7), formerly Sec. 201(c)(7), title
III, Secs. 307(a)(6), 308(a), 328(b)(1), 96 Stat. 420, 589, 591,
618, redesignated and amended Jan. 12, 1983, Pub. L. 97-448, title
I, Sec. 107(c)(2), title II, Sec. 201(j)(1), title III, Sec.
306(a)(1)(A)(i), 96 Stat. 2391, 2395, 2400; Aug. 5, 1983, Pub. L.
98-67, title I, Sec. 102(a), 97 Stat. 369, related to declaration
of estimated income tax by individuals, prior to repeal by Pub. L.
98-369, div. A, title IV, Secs. 412(a)(1), 414(a)(1), July 18,
1984, 98 Stat. 792, 793, applicable with respect to taxable years
beginning after Dec. 31, 1984.
AMENDMENTS
2000 - Subsec. (c)(3)(B). Pub. L. 106-554, Sec. 1(a)(7) [title
III, Sec. 313(a)(1)], substituted "may be made at any time after a
deficiency for such year is asserted but" for "shall be made".
Subsec. (e)(1). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
313(a)(3)(A)], inserted "against whom a deficiency has been
asserted and" after "individual" in introductory provisions.
Subsec. (e)(1)(A). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
313(a)(3)(B)], amended heading and text of subpar. (A) generally.
Prior to amendment, text read as follows: "The individual may
petition the Tax Court (and the Tax Court shall have jurisdiction)
to determine the appropriate relief available to the individual
under this section if such petition is filed during the 90-day
period beginning on the date on which the Secretary mails by
certified or registered mail a notice to such individual of the
Secretary's determination of relief available to the individual.
Notwithstanding the preceding sentence, an individual may file such
petition at any time after the date which is 6 months after the
date such election is filed with the Secretary and before the close
of such 90-day period."
Subsec. (e)(1)(B)(i). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 313(a)(3)(C)], substituted "until the close of the 90th day
referred to in subparagraph (A)(ii)" for "until the expiration of
the 90-day period described in subparagraph (A)" and inserted
"under subparagraph (A)" after "filed with the Tax Court".
Subsec. (e)(2). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
313(a)(3)(D)(ii)], amended heading and text of par. (2) generally.
Prior to amendment, text read as follows: "The running of the
period of limitations in section 6502 on the collection of the
assessment to which the petition under paragraph (1)(A) relates
shall be suspended for the period during which the Secretary is
prohibited by paragraph (1)(B) from collecting by levy or a
proceeding in court and for 60 days thereafter."
Subsec. (e)(3). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
313(a)(2)(B)], amended par. (3) generally, substituting "Limitation
on Tax Court jurisdiction" for "Applicable rules" in heading and
restating provisions relating to limitations on the Tax Court's
jurisdiction and eliminating provisions relating to res judicata
and allowance of credits or refunds in text.
Subsec. (e)(5). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
313(a)(3)(D)(i)], added par. (5).
Subsecs. (g), (h). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
313(a)(2)(A)], added subsec. (g) and redesignated former subsec.
(g) as (h).
1998 - Subsec. (e)(3)(A). Pub. L. 105-277 substituted "of
subsection (b) or (f)" for "of this section".
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 313(f)], Dec. 21,
2000, 114 Stat. 2763, 2763A-643, provided that: "The amendments
made by subsections (a) and (b) [amending this section and sections
6330, 6331, 7421, and 7463 of this title] shall take effect on the
date of the enactment of this Act [Dec. 21, 2000]. The amendments
made by subsections (c), (d), and (e) [amending sections 6103,
6110, and 6330 of this title] shall take effect as if included in
the provisions of the Internal Revenue Service Restructuring and
Reform Act of 1998 [Pub. L. 105-206] to which they relate."
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105-277 effective as if included in the
provision of the Internal Revenue Service Restructuring and Reform
Act of 1998, Pub. L. 105-206, to which such amendment relates, see
section 4002(k) of Pub. L. 105-277, set out as a note under section
1 of this title.
EFFECTIVE DATE
Pub. L. 105-206, title III, Sec. 3201(g), July 22, 1998, 112
Stat. 740, provided that:
"(1) In general. - Except as provided in paragraph (2), the
amendments made by this section [enacting this section, amending
sections 66, 6013, 6230, and 7421 of this title, and enacting
provisions set out as notes under this section and section 6013 of
this title] shall apply to any liability for tax arising after the
date of the enactment of this Act [July 22, 1998] and any liability
for tax arising on or before such date but remaining unpaid as of
such date.
"(2) 2-year period. - The 2-year period under subsection
(b)(1)(E) or (c)(3)(B) of section 6015 of the Internal Revenue Code
of 1986 shall not expire before the date which is 2 years after the
date of the first collection activity after the date of the
enactment of this Act [July 22, 1998]."
SEPARATE FORM FOR APPLYING FOR SPOUSAL RELIEF
Pub. L. 105-206, title III, Sec. 3201(c), July 22, 1998, 112
Stat. 740, provided that: "Not later than 180 days after the date
of the enactment of this Act [July 22, 1998], the Secretary of the
Treasury shall develop a separate form with instructions for use by
taxpayers in applying for relief under section 6015(a) of the
Internal Revenue Code of 1986, as added by this section."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6230, 7421, 7463 of this
title.
-End-
-CITE-
26 USC Sec. 6016 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. 6016. Repealed. Pub. L. 90-364, title I, Sec. 103(a), June
28, 1968, 82 Stat. 260]
-MISC1-
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 738; Feb. 26,
1964, Pub. L. 88-272, title I, Sec. 122(d), 78 Stat. 29, Nov. 13,
1966, Pub. L. 89-809, title I, Sec. 104(l), 80 Stat. 1563, provided
for the declaration of estimated income tax by corporations.
EFFECTIVE DATE OF REPEAL
Repeal effective with respect to taxable years beginning after
Dec. 31, 1967, except as provided by section 104 of Pub. L. 90-364,
see section 103(f) of Pub. L. 90-364, set out as an Effective Date
of 1968 Amendment note under section 243 of this title.
-End-
-CITE-
26 USC Sec. 6017 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. 6017. Self-employment tax returns
-STATUTE-
Every individual (other than a nonresident alien individual)
having net earnings from self-employment of $400 or more for the
taxable year shall make a return with respect to the
self-employment tax imposed by chapter 2. In the case of a husband
and wife filing a joint return under section 6013, the tax imposed
by chapter 2 shall not be computed on the aggregate income but
shall be the sum of the taxes computed under such chapter on the
separate self-employment income of each spouse.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 739.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1403, 6072 of this title.
-End-
-CITE-
26 USC Sec. 6017A 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. 6017A. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1),
Dec. 19, 1989, 103 Stat. 2393]
-MISC1-
Section, added Pub. L. 92-512, title I, Sec. 144(a)(1), Oct. 20,
1972, 86 Stat. 935; amended Pub. L. 94-455, title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to place of
residence.
EFFECTIVE DATE OF REPEAL
Repeal applicable to returns and statements the due date for
which (determined without regard to extensions) is after Dec. 31,
1989, see section 7711(c) of Pub. L. 101-239, set out as an
Effective Date of 1989 Amendment note under section 6721 of this
title.
-End-
-CITE-
26 USC Subpart C - Estate and Gift 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 C - Estate and Gift Tax Returns
-HEAD-
SUBPART C - ESTATE AND GIFT TAX RETURNS
-MISC1-
Sec.
6018. Estate tax returns.
6019. Gift tax returns.
-SECREF-
SUBPART REFERRED TO IN OTHER SECTIONS
This subpart is referred to in section 6011 of this title.
-End-
-CITE-
26 USC Sec. 6018 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 C - Estate and Gift Tax Returns
-HEAD-
Sec. 6018. Estate tax returns
-STATUTE-
(a) Returns by executor
(1) Citizens or residents
In all cases where the gross estate at the death of a citizen
or resident exceeds the applicable exclusion amount in effect
under section 2010(c) for the calendar year which includes the
date of death, the executor shall make a return with respect to
the estate tax imposed by subtitle B.
(2) Nonresidents not citizens of the United States
In the case of the estate of every nonresident not a citizen of
the United States if that part of the gross estate which is
situated in the United States exceeds $60,000, the executor shall
make a return with respect to the estate tax imposed by subtitle
B.
(3) Adjustment for certain gifts
The amount applicable under paragraph (1) and the amount set
forth in paragraph (2) shall each be reduced (but not below zero)
by the sum of -
(A) the amount of the adjusted taxable gifts (within the
meaning of section 2001(b)) made by the decedent after December
31, 1976, plus
(B) the aggregate amount allowed as a specific exemption
under section 2521 (as in effect before its repeal by the Tax
Reform Act of 1976) with respect to gifts made by the decedent
after September 8, 1976.
(b) Returns by beneficiaries
If the executor is unable to make a complete return as to any
part of the gross estate of the decedent, he shall include in his
return a description of such part and the name of every person
holding a legal or beneficial interest therein. Upon notice from
the Secretary such person shall in like manner make a return as to
such part of the gross estate.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 89-809, title I,
Sec. 108(g), Nov. 13, 1966, 80 Stat. 1574; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), title XX, Sec. 2001(c)(1)(J), Oct. 4,
1976, 90 Stat. 1834, 1852; Pub. L. 97-34, title IV, Sec.
401(a)(2)(B), Aug. 13, 1981, 95 Stat. 299; Pub. L. 98-369, div. A,
title V, Sec. 544(b)(3), July 18, 1984, 98 Stat. 894; Pub. L.
100-647, title I, Sec. 1011A(g)(12), Nov. 10, 1988, 102 Stat. 3482;
Pub. L. 101-239, title VII, Sec. 7304(b)(2)(B), Dec. 19, 1989, 103
Stat. 2353; Pub. L. 101-508, title XI, Sec. 11801(a)(43),
(c)(19)(C), Nov. 5, 1990, 104 Stat. 1388-521, 1388-528; Pub. L.
105-34, title V, Sec. 501(a)(1)(C), title X, Sec. 1073(b)(4), Aug.
5, 1997, 111 Stat. 845, 948; Pub. L. 107-16, title V, Sec.
542(b)(1), June 7, 2001, 115 Stat. 81.)
-STATAMEND-
AMENDMENT OF SECTION
Pub. L. 107-16, title V, Sec. 542(b)(1), (f)(1), title IX, Sec.
901, June 7, 2001, 115 Stat. 81, 86, 150, provided that, applicable
to estates of decedents dying after Dec. 31, 2009, this section is
temporarily amended to read as follows:
Sec. 6018. Returns relating to large transfers at death
(a) In general
If this section applies to property acquired from a decedent, the
executor of the estate of such decedent shall make a return
containing the information specified in subsection (c) with respect
to such property.
(b) Property to which section applies
(1) Large transfers
This section shall apply to all property (other than cash)
acquired from a decedent if the fair market value of such
property acquired from the decedent exceeds the dollar amount
applicable under section 1022(b)(2)(B) (without regard to section
1022(b)(2)(C)).
(2) Transfers of certain gifts received by decedent within 3
years of death
This section shall apply to any appreciated property acquired
from the decedent if -
(A) subsections (b) and (c) of section 1022 do not apply to
such property by reason of section 1022(d)(1)(C), and
(B) such property was required to be included on a return
required to be filed under section 6019.
(3) Nonresidents not citizens of the United States
In the case of a decedent who is a nonresident not a citizen of
the United States, paragraphs (1) and (2) shall be applied -
(A) by taking into account only -
(i) tangible property situated in the United States, and
(ii) other property acquired from the decedent by a United
States person, and
(B) by substituting the dollar amount applicable under
section 1022(b)(3) for the dollar amount referred to in
paragraph (1).
(4) Returns by trustees or beneficiaries
If the executor is unable to make a complete return as to any
property acquired from or passing from the decedent, the executor
shall include in the return a description of such property and
the name of every person holding a legal or beneficial interest
therein. Upon notice from the Secretary, such person shall in
like manner make a return as to such property.
(c) Information required to be furnished
The information specified in this subsection with respect to any
property acquired from the decedent is -
(1) the name and TIN of the recipient of such property,
(2) an accurate description of such property,
(3) the adjusted basis of such property in the hands of the
decedent and its fair market value at the time of death,
(4) the decedent's holding period for such property,
(5) sufficient information to determine whether any gain on the
sale of the property would be treated as ordinary income,
(6) the amount of basis increase allocated to the property
under subsection (b) or (c) of section 1022, and
(7) such other information as the Secretary may by regulations
prescribe.
(d) Property acquired from decedent
For purposes of this section, section 1022 shall apply for
purposes of determining the property acquired from a decedent.
(e) Statements to be furnished to certain persons
Every person required to make a return under subsection (a) shall
furnish to each person whose name is required to be set forth in
such return (other than the person required to make such return) a
written statement showing -
(1) the name, address, and phone number of the person required
to make such return, and
(2) the information specified in subsection (c) with respect to
property acquired from, or passing from, the decedent to the
person required to receive such statement.
The written statement required under the preceding sentence shall
be furnished not later than 30 days after the date that the return
required by subsection (a) is filed.
See Effective and Termination Dates of 2001 Amendment note below.
-REFTEXT-
REFERENCES IN TEXT
The Tax Reform Act of 1976, referred to in subsec. (a)(3)(B), is
Pub. L. 94-455, Oct. 4, 1976, 90 Stat. 1520, as amended. For
complete classification of this Act to the Code, see Tables.
Section 2521 of this title, referred to in subsec. (a)(3)(B), was
repealed by section 2001(b)(3) of Pub. L. 94-455, applicable to
gifts made after Dec. 31, 1976.
-MISC1-
AMENDMENTS
1997 - Subsec. (a)(1). Pub. L. 105-34, Sec. 501(a)(1)(C),
substituted "the applicable exclusion amount in effect under
section 2010(c) for the calendar year which includes the date of
death" for "$600,000".
Subsec. (a)(4). Pub. L. 105-34, Sec. 1073(b)(4), struck out par.
(4) which read as follows:
"(4) Return required if excess retirement accumulation tax. - The
executor shall make a return with respect to the estate tax imposed
by subtitle B in any case where such tax is increased by reason of
section 4980A(d)."
1990 - Subsec. (a)(3) to (5). Pub. L. 101-508 redesignated pars.
(4) and (5) as (3) and (4), respectively, and struck out former
par. (3) which provided for phase-in of estate tax return filing
requirement amount.
1989 - Subsec. (c). Pub. L. 101-239 struck out subsec. (c) which
read as follows:
"Election Under Section 2210. - In all cases in which subsection
(a) requires the filing of a return, if an executor elects the
applications of section 2210 -
"(1) Return by executor. - The return which the executor is
required to file under the provisions of subsection (a) shall be
made with respect to that portion of estate tax imposed by
subtitle B which the executor is required to pay.
"(2) Return by plan administrator. - The plan administrator of
an employee stock ownership plan or the eligible worker-owned
cooperative, as the case may be, shall make a return with respect
to that portion of the tax imposed by section 2001 which such
plan or cooperative is required to pay under section 2210(b)."
1988 - Subsec. (a)(5). Pub. L. 100-647 added par. (5).
1984 - Subsec. (c). Pub. L. 98-369 added subsec. (c).
1981 - Subsec. (a)(1). Pub. L. 97-34, Sec. 401(a)(2)(B)(i),
substituted "$600,000" for "$175,000".
Subsec. (a)(3). Pub. L. 97-34, Sec. 401(a)(2)(B)(ii), set forth
par. (1) substitutions for "$600,000" amount of "$225,000",
"$275,000", "$325,000", "$400,000", and "$500,000" in the case of
decedents dying in 1982, 1983, 1984, 1985, and 1986, respectively,
and struck out par. (1) substitutions for "$175,000" amount of
"$120,000", "$134,000", "$147,000", and "$161,000" in the case of
decedents dying during 1977, 1978, 1979, and 1980, respectively.
1976 - Subsec. (a)(1). Pub. L. 94-455, Sec. 2001(c)(1)(J)(i),
substituted "$175,000" for "$60,000".
Subsec. (a)(2). Pub. L. 94-455, Sec. 2001(c)(1)(J)(ii),
substituted "$60,000" for "$30,000".
Subsec. (a)(3), (4). Pub. L. 94-455, Sec. 2001(c)(1)(J)(iii),
added pars. (3) and (4).
Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
his delegate" after "Secretary".
1966 - Subsec. (a)(2). Pub. L. 89-809 substituted "$30,000" for
"$2,000".
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable to estates of decedents
dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107-16,
set out as a note under section 121 of this title.
Amendment by Pub. L. 107-16 inapplicable to estates of decedents
dying, gifts made, or generation skipping transfers, after Dec. 31,
2010, and the Internal Revenue Code of 1986 to be applied and
administered to such estates, gifts, and transfers as if such
amendment had never been enacted, see section 901 of Pub. L.
107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 501(a)(1)(C) of Pub. L. 105-34 applicable to
estates of decedents dying, and gifts made, after Dec. 31, 1997,
see section 501(f) of Pub. L. 105-34, set out as a note under
section 2001 of this title.
Amendment by section 1073(b)(4) of Pub. L. 105-34 applicable to
estates of decedents dying after Dec. 31, 1996, see section 1073(c)
of Pub. L. 105-34, set out as an Effective Date of Repeal note
under section 4980A of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 applicable to estates of decedents
dying after July 12, 1989, see section 7304(b)(3) of Pub. L.
101-239, set out as a note under section 2002 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 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to estates of decedents
which are required to file returns on a date (including any
extensions) after July 18, 1984, see section 544(d) of Pub. L.
98-369, set out as a note under section 2002 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to estates of decedents
dying after Dec. 31, 1981, see section 401(c)(1) of Pub. L. 97-34,
set out as a note under section 2010 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 2001(c)(1)(J) of Pub. L. 94-455 applicable
to estates of decedents dying after Dec. 31, 1976, see section
2001(d)(1) of Pub. L. 94-455, set out as a note under section 2001
of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-809 applicable with respect to estates of
decedents dying after Nov. 13, 1966, see section 108(i) of Pub. L.
89-809, set out as a note under section 2101 of this title.
SAVINGS PROVISION
For provisions that nothing in amendment by Pub. L. 101-508 be
construed to affect treatment of certain transactions occurring,
property acquired, or items of income, loss, deduction, or credit
taken into account prior to Nov. 5, 1990, for purposes of
determining liability for tax for periods ending after Nov. 5,
1990, see section 11821(b) of Pub. L. 101-508, set out as a note
under section 29 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1022, 2011, 2014, 2058,
2106, 2108, 6075, 6091, 6716, 7269 of this title.
-End-
-CITE-
26 USC Sec. 6019 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 C - Estate and Gift Tax Returns
-HEAD-
Sec. 6019. Gift tax returns
-STATUTE-
Any individual who in any calendar year makes any transfer by
gift other than -
(1) a transfer which under subsection (b) or (e) of section
2503 is not to be included in the total amount of gifts for such
year,
(2) a transfer of an interest with respect to which a deduction
is allowed under section 2523, or
(3) a transfer with respect to which a deduction is allowed
under section 2522 but only if -
(A)(i) such transfer is of the donor's entire interest in the
property transferred, and
(ii) no other interest in such property is or has been
transferred (for less than adequate and full consideration in
money or money's worth) from the donor to a person, or for a
use, not described in subsection (a) or (b) of section 2522, or
(B) such transfer is described in section 2522(d),
shall make a return for such year with respect to the gift tax
imposed by subtitle B.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 91-614, title I,
Sec. 102(d)(3), Dec. 31, 1970, 84 Stat. 1841; Pub. L. 97-34, title
IV, Secs. 403(b)(3)(A), (c)(3)(B), 442(d)(2), Aug. 13, 1981, 95
Stat. 301, 302, 322; Pub. L. 105-34, title XIII, Sec. 1301(a), Aug.
5, 1997, 111 Stat. 1039; Pub. L. 107-16, title V, Sec. 542(b)(2),
June 7, 2001, 115 Stat. 82.)
-STATAMEND-
AMENDMENT OF SECTION
Pub. L. 107-16, title V, Sec. 542(b)(2), (f)(1), title IX, Sec.
901, June 7, 2001, 115 Stat. 82, 86, 150, provided that, applicable
to estates of decedents dying after Dec. 31, 2009, this section is
temporarily amended -
(1) by designating existing provisions as subsec. (a) and
inserting heading "In general", and
(2) by adding at the end the following new subsection:
(b) Statements to be furnished to certain persons
Every person required to make a return under subsection (a) shall
furnish to each person whose name is required to be set forth in
such return (other than the person required to make such return) a
written statement showing -
(1) the name, address, and phone number of the person required
to make such return, and
(2) the information specified in such return with respect to
property received by the person required to receive such
statement.
The written statement required under the preceding sentence shall
be furnished not later than 30 days after the date that the return
required by subsection (a) is filed.
See Effective and Termination Dates of 2001 Amendment note below.
-MISC1-
AMENDMENTS
1997 - Par. (3). Pub. L. 105-34 added par. (3).
1981 - Pub. L. 97-34 struck out subsec. "(a) In general"
designation, substituted "calendar year" for "calendar quarter" and
"year" for "quarter" wherever appearing, inserted in provision
designated par. (1) reference to subsec. (e) of section 2503, added
par. (2), and deleted provision respecting transfers by gift other
than qualified charitable transfers, repealed subsec. (b) setting
forth return requirement and definition of qualified charitable
transfer, and repealed subsec. (c) setting forth cross reference to
section 2515(c) relating to tenancy by the entirety.
1970 - Subsec. (a). Pub. L. 91-614 substituted "Any individual
who in any calendar quarter makes any transfers by gift (other than
transfers which under section 2503(b) are not to be included in the
total amount of gifts for such quarter and other than qualified
charitable transfers) shall make a return for such quarter with
respect to the gift tax imposed by subtitle B" for "Any individual
who in any calendar year makes any transfers by gift (except those
which under section 2503(b) are not to be included in the total
amount of gifts for such year) shall make a return with respect to
the gift tax imposed by subtitle B".
Subsecs. (b), (c). Pub. L. 91-614 added subsec. (b) and
redesignated former subsec. (b) as (c).
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable to estates of decedents
dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107-16,
set out as a note under section 121 of this title.
Amendment by Pub. L. 107-16 inapplicable to estates of decedents
dying, gifts made, or generation skipping transfers, after Dec. 31,
2010, and the Internal Revenue Code of 1986 to be applied and
administered to such estates, gifts, and transfers as if such
amendment had never been enacted, see section 901 of Pub. L.
107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1301(b) of Pub. L. 105-34 provided that: "The amendment
made by this section [amending this section] shall apply to gifts
made after the date of the enactment of this Act [Aug. 5, 1997]."
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to gifts made after Dec.
31, 1981, see sections 403(e)(2) and 442(e) of Pub. L. 97-34, set
out as a note under sections 2056 and 2501 of this title,
respectively.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to gifts made
after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
as a note under section 2501 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 2035, 2523, 2642, 6018,
6075, 6716 of this title.
-End-
-CITE-
26 USC Subpart D - Miscellaneous Provisions 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 D - Miscellaneous Provisions
-HEAD-
SUBPART D - MISCELLANEOUS PROVISIONS
-MISC1-
Sec.
6020. Returns prepared for or executed by Secretary.
6021. Listing by Secretary of taxable objects owned by
nonresidents of internal revenue districts.
-End-
-CITE-
26 USC Sec. 6020 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 D - Miscellaneous Provisions
-HEAD-
Sec. 6020. Returns prepared for or executed by Secretary
-STATUTE-
(a) Preparation of return by Secretary
If any person shall fail to make a return required by this title
or by regulations prescribed thereunder, but shall consent to
disclose all information necessary for the preparation thereof,
then, and in that case, the Secretary may prepare such return,
which, being signed by such person, may be received by the
Secretary as the return of such person.
(b) Execution of return by Secretary
(1) Authority of Secretary to execute return
If any person fails to make any return required by any internal
revenue law or regulation made thereunder at the time prescribed
therefor, or makes, willfully or otherwise, a false or fraudulent
return, the Secretary shall make such return from his own
knowledge and from such information as he can obtain through
testimony or otherwise.
(2) Status of returns
Any return so made and subscribed by the Secretary shall be
prima facie good and sufficient for all legal purposes.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 90-364, title I,
Sec. 103(e)(3), June 28, 1968, 82 Stat. 264; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
98-369, div. A, title IV, Sec. 412(b)(4), July 18, 1984, 98 Stat.
792.)
-MISC1-
AMENDMENTS
1984 - Subsec. (b)(1). Pub. L. 98-369 struck out "(other than a
declaration of estimated tax required under section 6015)" after
"make any return".
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
1968 - Subsec. (b)(1). Pub. L. 90-364 struck out reference to
section 6016.
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)(1) of Pub.
L. 98-369, set out as a note under section 6654 of this title.
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90-364 applicable with respect to taxable
years beginning after Dec. 31, 1967, except as provided by section
104 of Pub. L. 90-364, see section 103(f) of Pub. L. 90-364, set
out as a note under section 243 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6229, 6248, 6501, 6651,
6664 of this title.
-End-
-CITE-
26 USC Sec. 6021 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 D - Miscellaneous Provisions
-HEAD-
Sec. 6021. Listing by Secretary of taxable objects owned by
nonresidents of internal revenue districts
-STATUTE-
Whenever there are in any internal revenue district any articles
subject to tax, which are not owned or possessed by or under the
care or control of any person within such district, and of which no
list has been transmitted to the Secretary, as required by law or
by regulations prescribed pursuant to law, the Secretary shall
enter the premises where such articles are situated, shall make
such inspection of the articles as may be necessary and make lists
of the same, according to the forms prescribed. Such lists, being
subscribed by the Secretary, shall be sufficient lists of such
articles for all purposes.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
-End-
-CITE-
26 USC PART III - INFORMATION 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 III - INFORMATION RETURNS
-HEAD-
PART III - INFORMATION RETURNS
-MISC1-
Subpart
A. Information concerning persons subject to special
provisions.
B. Information concerning transactions with other
persons.
C. Information regarding wages paid employees.
[D. Repealed.]
E. Registration of and information concerning pension,
etc., plans.
F. Information concerning income tax return preparers.
AMENDMENTS
1980 - Pub. L. 96-603, Sec. 1(e)(2), Dec. 28, 1980, 94 Stat.
3505, struck out item relating to subpart D "Information concerning
private foundations".
1976 - Pub. L. 94-455, title XII, Sec. 1203(i)(1), Oct. 4, 1976,
90 Stat. 1694, added subpart F heading.
1974 - Pub. L. 93-406, title II, Sec. 1031(c)(1), Sept. 2, 1974,
88 Stat. 946, added item relating to subpart E.
1969 - Pub. L. 91-172, title I, Sec. 101(j)(64), Dec. 30, 1969,
82 Stat. 533, added item relating to subpart D.
INFORMATION RETURNS IN ELECTRONIC FORMAT
Pub. L. 108-7, div. H, title II, Sec. 211, Feb. 20, 2003, 117
Stat. 384, provided that:
"(a) Each office in the legislative branch, except the House and
the Senate, which is responsible for preparing any written
statement furnished under part 3 of subchapter A of chapter 61 of
the Internal Revenue Code of 1986 on behalf of a person shall make
the statement available to the person in an electronic format (at
the direction of the person) which will enable the person to
provide the statement electronically to a tax preparer or other
provider of financial services.
"(b) Subsection (a) shall apply with respect to statements
prepared for taxable years ending on or after December 31, 2004."
-SECREF-
PART REFERRED TO IN OTHER SECTIONS
This part is referred to in sections 274, 6103, 6531 of this
title; title 42 section 432.
-End-
-CITE-
26 USC Subpart A - Information Concerning Persons Subject
to Special Provisions 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
SUBPART A - INFORMATION CONCERNING PERSONS SUBJECT TO SPECIAL
PROVISIONS
-MISC1-
Sec.
6031. Return of partnership income.
6032. Returns of banks with respect to common trust funds.
6033. Returns by exempt organizations.
6034. Returns by trusts claiming charitable deductions under
section 642(c).(!1)
6034A. Information to beneficiaries of estates and trusts.
6035. Returns of officers, directors, and shareholders of
foreign personal holding companies.
6036. Notice of qualification as executor or receiver.
6037. Return of S corporation.
6038. Information reporting with respect to certain foreign
corporations and partnerships.
6038A. Information with respect to certain foreign-owned
corporations.
6038B. Notice of certain transfers to foreign persons.
6038C. Information with respect to foreign corporations
engaged in U.S. business.
6039. Information required in connection with certain
options.
[6039A, 6039B. Repealed.]
6039C. Returns with respect to foreign persons holding direct
investments in United States real property interests.
6039D. Returns and records with respect to certain fringe
benefit plans.(!2)
6039D. Returns and records with respect to certain fringe
benefit plans.(!2)
6039E. Information concerning resident status.
6039F. Notice of large gifts received from foreign persons.
6039G. Information on individuals losing United States
citizenship.
6039H. Information with respect to Alaska Native Settlement
Trusts and sponsoring Native Corporations.
6040. Cross references.
-COD-
CODIFICATION
Pub. L. 96-603, Sec. 1(e)(1), Dec. 28, 1980, 94 Stat. 3505, which
directed that item 6034 be amended by substituting "4947(a)(2)" for
"4947(a)", could not be executed because item 6034 does not contain
"4947(a)".
-MISC2-
AMENDMENTS
2001 - Pub. L. 107-16, title VI, Sec. 671(c)(2), June 7, 2001,
115 Stat. 147, added item 6039H.
1997 - Pub. L. 105-34, title XI, Sec. 1142(e)(5), title XVI, Sec.
1602(h)(2), Aug. 5, 1997, 111 Stat. 983, 1096, inserted "reporting"
after "Information" and "and partnerships" after "corporations" in
item 6038, struck out item 6039F "Information on individuals losing
United States citizenship", and added item 6039G.
1996 - Pub. L. 104-191, title V, Sec. 512(b), Aug. 21, 1996, 110
Stat. 2102, added item 6039F "Information on individuals losing
United States citizenship".
Pub. L. 104-188, title I, Sec. 1905(b), Aug. 20, 1996, 110 Stat.
1913, added item 6039F "Notice of large gifts received from foreign
persons".
1990 - Pub. L. 101-508, title XI, Sec. 11315(b)(2), Nov. 5, 1990,
104 Stat. 1388-457, added item 6038C.
1986 - Pub. L. 99-514, title XII, Sec. 1234(a)(2), title XIII,
Sec. 1303(c)(2), Oct. 22, 1986, 100 Stat. 2565, 2658, struck out
item 6039B "Return of general stock ownership corporation", and
added item 6039E.
1984 - Pub. L. 98-612, Sec. 1(b)(4), Oct. 31, 1984, 98 Stat.
3181, added item 6039D "Returns and records with respect to certain
fringe benefit plans".
Pub. L. 98-611, Sec. 1(d)(4), Oct. 31, 1984, 98 Stat. 3178, added
item 6039D "Returns and records with respect to certain fringe
benefit plans".
Pub. L. 98-369, div. A, title I, Secs. 129(b)(2), 131(d)(3),
title VII, Sec. 714(q)(4), July 18, 1984, 98 Stat. 660, 664, 966,
added items 6034A and 6038B, and inserted "foreign persons holding
direct investments in" in item 6039C.
1982 - Pub. L. 97-354, Sec. 5(a)(39)(B), Oct. 19, 1982, 96 Stat.
1696, substituted "S corporation" for "electing small business
corporation" in item 6037.
Pub. L. 97-248, title III, Sec. 339(b), Sept. 3, 1982, 96 Stat.
633, added item 6038A.
1980 - Pub. L. 96-499, title XI, Sec. 1123(c), Dec. 5, 1980, 94
Stat. 2690, added item 6039C.
Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat.
299, repealed Pub. L. 94-455, Sec. 2005(a)(3), and the amendment
made thereby. See 1976 Amendment note below.
1978 - Pub. L. 95-600, title VI, Sec. 601(c)(2), Nov. 6, 1978, 92
Stat. 2897, added item 6039B.
1976 - Pub. L. 94-455, title XX, Sec. 2005(e)(3), Oct. 4, 1976,
90 Stat. 1878, which added item 6039A, was repealed by Pub. L.
96-223, Sec. 401(a). See section 401(b), (e) of Pub. L. 96-223, set
out as an Effective Date of 1980 Amendments and Revival of Prior
Law note under section 1023 of this title.
1964 - Pub. L. 88-272, title II, Sec. 221(d)(2), Feb. 26, 1964,
78 Stat. 75, added item 6039 and redesignated former item 6039 as
6040.
1960 - Pub. L. 86-780, Sec. 6(b)(1), Sept. 14, 1960, 74 Stat.
1015, added item 6038 and redesignated former item 6038 as 6039.
1958 - Pub. L. 85-866, title I, Sec. 64(d)(4), Sept. 2, 1958, 72
Stat. 1657, added item 6037 and redesignated former item 6037 as
6038.
-FOOTNOTE-
(!1) Section catchline amended by Pub. L. 91-172 without
corresponding amendment of analysis.
(!2) So in original. Pub. L. 98-611 and Pub. L. 98-612 enacted
identical items designated "6039D". Pub. L. 99-514, Sec.
1879(d)(2), repealed the section 6039D enacted by Pub. L.
98-612 without corresponding amendment of subpart analysis.
-End-
-CITE-
26 USC Sec. 6031 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6031. Return of partnership income
-STATUTE-
(a) General rule
Every partnership (as defined in section 761(a)) shall make a
return for each taxable year, stating specifically the items of its
gross income and the deductions allowable by subtitle A, and such
other information, for the purpose of carrying out the provisions
of subtitle A as the Secretary may by forms and regulations
prescribe, and shall include in the return the names and addresses
of the individuals who would be entitled to share in the taxable
income if distributed and the amount of the distributive share of
each individual.
(b) Copies to partners
Each partnership required to file a return under subsection (a)
for any partnership taxable year shall (on or before the day on
which the return for such taxable year was required to be filed)
furnish to each person who is a partner or who holds an interest in
such partnership as a nominee for another person at any time during
such taxable year a copy of such information required to be shown
on such return as may be required by regulations. In the case of an
electing large partnership (as defined in section 775), such
information shall be furnished on or before the first March 15
following the close of such taxable year.
(c) Nominee reporting
Any person who holds an interest in a partnership as a nominee
for another person -
(1) shall furnish to the partnership, in the manner prescribed
by the Secretary, the name and address of such other person, and
any other information for such taxable year as the Secretary may
by form and regulation prescribe, and
(2) shall furnish in the manner prescribed by the Secretary
such other person the information provided by such partnership
under subsection (b).
(d) Separate statement of items of unrelated business taxable
income
In the case of any partnership regularly carrying on a trade or
business (within the meaning of section 512(c)(1)), the information
required under subsection (b) to be furnished to its partners shall
include such information as is necessary to enable each partner to
compute its distributive share of partnership income or loss from
such trade or business in accordance with section 512(a)(1), but
without regard to the modifications described in paragraphs (8)
through (15) of section 512(b).
(e) Foreign partnerships
(1) Exception for foreign partnership
Except as provided in paragraph (2), the preceding provisions
of this section shall not apply to a foreign partnership.
(2) Certain foreign partnerships required to file return
Except as provided in regulations prescribed by the Secretary,
this section shall apply to a foreign partnership for any taxable
year if for such year, such partnership has -
(A) gross income derived from sources within the United
States, or
(B) gross income which is effectively connected with the
conduct of a trade or business within the United States.
The Secretary may provide simplified filing procedures for
foreign partnerships to which this section applies.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 741; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
title IV, Sec. 403, Sept. 3, 1982, 96 Stat. 669; Pub. L. 99-514,
title XV, Sec. 1501(c)(16), title XVIII, Sec. 1811(b)(1)(A), Oct.
22, 1986, 100 Stat. 2740, 2832; Pub. L. 100-647, title V, Sec.
5074(a), Nov. 10, 1988, 102 Stat. 3682; Pub. L. 105-34, title XI,
Sec. 1141(a), title XII, Sec. 1223(a), Aug. 5, 1997, 111 Stat. 980,
1019.)
-MISC1-
AMENDMENTS
1997 - Subsec. (b). Pub. L. 105-34, Sec. 1223(a), inserted at end
"In the case of an electing large partnership (as defined in
section 775), such information shall be furnished on or before the
first March 15 following the close of such taxable year."
Subsec. (e). Pub. L. 105-34, Sec. 1141(a), added subsec. (e).
1988 - Subsec. (d). Pub. L. 100-647 added subsec. (d).
1986 - Subsec. (b). Pub. L. 99-514, Sec. 1501(c)(16), substituted
"was required to be filed" for "was filed" and "required to be
shown on such return" for "shown on such return".
Pub. L. 99-514, Sec. 1811(b)(1)(A)(i), inserted "or who holds an
interest in such partnership as a nominee for another person" after
"who is a partner".
Subsec. (c). Pub. L. 99-514, Sec. 1811(b)(1)(A)(ii), added
subsec. (c).
1982 - Subsec. (a). Pub. L. 97-248, Sec. 403(b), designated
existing provisions as subsec. (a) and added subsec. heading.
Subsec. (b). Pub. L. 97-248, Sec. 403(a), added subsec. (b).
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1141(c) of Pub. L. 105-34 provided that: "The amendments
made by this section [amending this section and section 6231 of
this title] shall apply to taxable years beginning after the date
of the enactment of this Act [Aug. 5, 1997]."
Amendment by section 1223(a) 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
Section 5074(b) of Pub. L. 100-647 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1988."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1501(c)(16) of Pub. L. 99-514 applicable to
returns the due date for which (determined without regard to
extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
99-514, set out as an Effective Date note under section 6721 of
this title.
Section 1811(b)(1)(B) of Pub. L. 99-514 provided that: "The
amendments made by this subsection [amending this section and
section 6050K of this title] shall apply to partnership taxable
years beginning after the date of the enactment of this Act [Oct.
22, 1986]."
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to partnership taxable
years beginning after Sept. 3, 1982, with provision for the
applicability of the amendment to any partnership taxable year
ending after Sept. 3, 1982, if the partnership, each partner, and
each indirect partner requests such application and the Secretary
of the Treasury or his delegate consents to such application, see
section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective
Date note under section 6221 of this title.
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.
RETURNS REQUIRED FROM ALL PARTNERSHIPS WITH UNITED STATES PARTNERS
Section 404 of Pub. L. 97-248, as amended by Pub. L. 99-514, Sec.
2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Except as
hereafter provided in regulations prescribed by the Secretary of
the Treasury or his delegate, nothing in section 6031 of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be
treated as excluding any partnership from the filing requirements
of such section for any taxable year if the income tax liability
under subtitle A of such Code of any United States person is
determined in whole or in part by taking into account (directly or
indirectly) partnership items of such partnership for such taxable
year."
SPECIAL RULE FOR CERTAIN INTERNATIONAL SATELLITE PARTNERSHIPS
For provision that this section is not applicable to certain
international satellite partnerships, see section 406 of Pub. L.
97-248, set out as a note under section 6231 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6063, 6072, 6104, 6231,
6698, 6724 of this title.
-End-
-CITE-
26 USC Sec. 6032 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6032. Returns of banks with respect to common trust funds
-STATUTE-
Every bank (as defined in section 581) maintaining a common trust
fund shall make a return for each taxable year, stating
specifically, with respect to such fund, the items of gross income
and the deductions allowed by subtitle A, and shall include in the
return the names and addresses of the participants who would be
entitled to share in the taxable income if distributed and the
amount of the proportionate share of each participant. The return
shall be executed in the same manner as a return made by a
corporation pursuant to the requirements of sections 6012 and 6062.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 741.)
-End-
-CITE-
26 USC Sec. 6033 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6033. Returns by exempt organizations
-STATUTE-
(a) Organizations required to file
(1) In general
Except as provided in paragraph (2), every organization exempt
from taxation under section 501(a) shall file an annual return,
stating specifically the items of gross income, receipts, and
disbursements, and such other information for the purpose of
carrying out the internal revenue laws as the Secretary may by
forms or regulations prescribe, and shall keep such records,
render under oath such statements, make such other returns, and
comply with such rules and regulations as the Secretary may from
time to time prescribe; except that, in the discretion of the
Secretary, any organization described in section 401(a) may be
relieved from stating in its return any information which is
reported in returns filed by the employer which established such
organization.
(2) Exceptions from filing
(A) Mandatory exceptions
Paragraph (1) shall not apply to -
(i) churches, their integrated auxiliaries, and conventions
or associations of churches,
(ii) any organization (other than a private foundation, as
defined in section 509(a)) described in subparagraph (C), the
gross receipts of which in each taxable year are normally not
more than $5,000, or
(iii) the exclusively religious activities of any religious
order.
(B) Discretionary exceptions
The Secretary may relieve any organization required under
paragraph (1) to file an information return from filing such a
return where he determines that such filing is not necessary to
the efficient administration of the internal revenue laws.
(C) Certain organizations
The organizations referred to in subparagraph (A)(ii) are -
(i) a religious organization described in section
501(c)(3);
(ii) an educational organization described in section
170(b)(1)(A)(ii);
(iii) a charitable organization, or an organization for the
prevention of cruelty to children or animals, described in
section 501(c)(3), if such organization is supported, in
whole or in part, by funds contributed by the United States
or any State or political subdivision thereof, or is
primarily supported by contributions of the general public;
(iv) an organization described in section 501(c)(3), if
such organization is operated, supervised, or controlled by
or in connection with a religious organization described in
clause (i);
(v) an organization described in section 501(c)(8); and
(vi) an organization described in section 501(c)(1), if
such organization is a corporation wholly owned by the United
States or any agency or instrumentality thereof, or a
wholly-owned subsidiary of such a corporation.
(b) Certain organizations described in section 501(c)(3)
Every organization described in section 501(c)(3) which is
subject to the requirements of subsection (a) shall furnish
annually information, at such time and in such manner as the
Secretary may by forms or regulations prescribe, setting forth -
(1) its gross income for the year,
(2) its expenses attributable to such income and incurred
within the year,
(3) its disbursements within the year for the purposes for
which it is exempt,
(4) a balance sheet showing its assets, liabilities, and net
worth as of the beginning of such year,
(5) the total of the contributions and gifts received by it
during the year, and the names and addresses of all substantial
contributors,
(6) the names and addresses of its foundation managers (within
the meaning of section 4946(b)(1)) and highly compensated
employees,
(7) the compensation and other payments made during the year to
each individual described in paragraph (6),
(8) in the case of an organization with respect to which an
election under section 501(h) is effective for the taxable year,
the following amounts for such organization for such taxable
year:
(A) the lobbying expenditures (as defined in section
4911(c)(1)),
(B) the lobbying nontaxable amount (as defined in section
4911(c)(2)),
(C) the grass roots expenditures (as defined in section
4911(c)(3)), and
(D) the grass roots nontaxable amount (as defined in section
4911(c)(4)),
(9) such other information with respect to direct or indirect
transfers to, and other direct or indirect transactions and
relationships with, other organizations described in section
501(c) (other than paragraph (3) thereof) or section 527 as the
Secretary may require to prevent -
(A) diversion of funds from the organization's exempt
purpose, or
(B) misallocation of revenues or expenses,
(10) the respective amounts (if any) of the taxes imposed on
the organization, or any organization manager of the
organization, during the taxable year under any of the following
provisions (and the respective amounts (if any) of reimbursements
paid by the organization during the taxable year with respect to
taxes imposed on any such organization manager under any of such
provisions):
(A) section 4911 (relating to tax on excess expenditures to
influence legislation),
(B) section 4912 (relating to tax on disqualifying lobbying
expenditures of certain organizations), and
(C) section 4955 (relating to taxes on political expenditures
of section 501(c)(3) organizations), except to the extent that,
by reason of section 4962, the taxes imposed under such section
are not required to be paid or are credited or refunded,
(11) the respective amounts (if any) of -
(A) the taxes imposed with respect to the organization on any
organization manager, or any disqualified person, during the
taxable year under section 4958 (relating to taxes on private
excess benefit from certain charitable organizations), and
(B) reimbursements paid by the organization during the
taxable year with respect to taxes imposed under such section,
except to the extent that, by reason of section 4962, the taxes
imposed under such section are not required to be paid or are
credited or refunded,
(12) such information as the Secretary may require with respect
to any excess benefit transaction (as defined in section 4958),
(13) such information with respect to disqualified persons as
the Secretary may prescribe, and
(14) such other information for purposes of carrying out the
internal revenue laws as the Secretary may require.
For purposes of paragraph (8), if section 4911(f) applies to the
organization for the taxable year, such organization shall furnish
the amounts with respect to the affiliated group as well as with
respect to such organization.
(c) Additional provisions relating to private foundations
In the case of an organization which is a private foundation
(within the meaning of section 509(a)) -
(1) the Secretary shall by regulations provide that the private
foundation shall include in its annual return under this section
such information (not required to be furnished by subsection (b)
or the forms or regulations prescribed thereunder) as would have
been required to be furnished under section 6056 (relating to
annual reports by private foundations) as such section 6056 was
in effect on January 1, 1979, and
(2) the foundation managers shall furnish copies of the annual
return under this section to such State officials, at such times,
and under such conditions, as the Secretary may by regulations
prescribe.
Nothing in paragraph (1) shall require the inclusion of the name
and address of any recipient (other than a disqualified person
within the meaning of section 4946) of 1 or more charitable gifts
or grants made by the foundation to such recipient as an indigent
or needy person if the aggregate of such gifts or grants made by
the foundation to such recipient during the year does not exceed
$1,000.
(d) Section to apply to nonexempt charitable trusts and nonexempt
private foundations
The following organizations shall comply with the requirements of
this section in the same manner as organizations described in
section 501(c)(3) which are exempt from tax under section 501(a):
(1) Nonexempt charitable trusts
A trust described in section 4947(a)(1) (relating to nonexempt
charitable trusts).
(2) Nonexempt private foundations
A private foundation which is not exempt from tax under section
501(a).
(e) Special rules relating to lobbying activities
(1) Reporting requirements
(A) In general
If this subsection applies to an organization for any taxable
year, such organization -
(i) shall include on any return required to be filed under
subsection (a) for such year information setting forth the
total expenditures of the organization to which section
162(e)(1) applies and the total amount of the dues or other
similar amounts paid to the organization to which such
expenditures are allocable, and
(ii) except as provided in paragraphs (2)(A)(i) and (3),
shall, at the time of assessment or payment of such dues or
other similar amounts, provide notice to each person making
such payment which contains a reasonable estimate of the
portion of such dues or other similar amounts to which such
expenditures are so allocable.
(B) Organizations to which subsection applies
(i) In general
This subsection shall apply to any organization which is
exempt from taxation under section 501 other than an
organization described in section 501(c)(3).
(ii) Special rule for in-house expenditures
This subsection shall not apply to the in-house
expenditures (within the meaning of section 162(e)(5)(B)(ii))
of an organization for a taxable year if such expenditures do
not exceed $2,000. In determining whether a taxpayer exceeds
the $2,000 limit under this clause, there shall not be taken
into account overhead costs otherwise allocable to activities
described in subparagraphs (A) and (D) of section 162(e)(1).
(iii) Coordination with section 527(f)
This subsection shall not apply to any amount on which tax
is imposed by reason of section 527(f).
(C) Allocation
For purposes of this paragraph -
(i) In general
Expenditures to which section 162(e)(1) applies shall be
treated as paid out of dues or other similar amounts to the
extent thereof.
(ii) Carryover of lobbying expenditures in excess of dues
If expenditures to which section 162(e)(1) applies exceed
the dues or other similar amounts for any taxable year, such
excess shall be treated as expenditures to which section
162(e)(1) applies which are paid or incurred by the
organization during the following taxable year.
(2) Tax imposed where organization does not notify
(A) In general
If an organization -
(i) elects not to provide the notices described in
paragraph (1)(A) for any taxable year, or
(ii) fails to include in such notices the amount allocable
to expenditures to which section 162(e)(1) applies
(determined on the basis of actual amounts rather than the
reasonable estimates under paragraph (1)(A)(ii)),
then there is hereby imposed on such organization for such
taxable year a tax in an amount equal to the product of the
highest rate of tax imposed by section 11 for the taxable year
and the aggregate amount not included in such notices by reason
of such election or failure.
(B) Waiver where future adjustments made
The Secretary may waive the tax imposed by subparagraph
(A)(ii) for any taxable year if the organization agrees to
adjust its estimates under paragraph (1)(A)(ii) for the
following taxable year to correct any failures.
(C) Tax treated as income tax
For purposes of this title, the tax imposed by subparagraph
(A) shall be treated in the same manner as a tax imposed by
chapter 1 (relating to income taxes).
(3) Exception where dues generally nondeductible
Paragraph (1)(A) shall not apply to an organization which
establishes to the satisfaction of the Secretary that
substantially all of the dues or other similar amounts paid by
persons to such organization are not deductible without regard to
section 162(e).
(f) Certain organizations described in section 501(c)(4)
Every organization described in section 501(c)(4) which is
subject to the requirements of subsection (a) shall include on the
return required under subsection (a) the information referred to in
paragraphs (11), (12) and (13) of subsection (b) with respect to
such organization.
(g) Returns required by political organizations
(1) In general
This section shall apply to a political organization (as
defined by section 527(e)(1)) which has gross receipts of $25,000
or more for the taxable year. In the case of a political
organization which is a qualified State or local political
organization (as defined in section 527(e)(5)), the preceding
sentence shall be applied by substituting "$100,000" for
"$25,000".
(2) Annual returns
Political organizations described in paragraph (1) shall file
an annual return -
(A) containing the information required, and complying with
the other requirements, under subsection (a)(1) for
organizations exempt from taxation under section 501(a), with
such modifications as the Secretary considers appropriate to
require only information which is necessary for the purposes of
carrying out section 527, and
(B) containing such other information as the Secretary deems
necessary to carry out the provisions of this subsection.
(3) Mandatory exceptions from filing
Paragraph (2) shall not apply to an organization -
(A) which is a State or local committee of a political party,
or political committee of a State or local candidate,
(B) which is a caucus or association of State or local
officials,
(C) which is an authorized committee (as defined in section
301(6) of the Federal Election Campaign Act of 1971) of a
candidate for Federal office,
(D) which is a national committee (as defined in section
301(14) of the Federal Election Campaign Act of 1971) of a
political party,
(E) which is a United States House of Representatives or
United States Senate campaign committee of a political party
committee,
(F) which is required to report under the Federal Election
Campaign Act of 1971 as a political committee (as defined in
section 301(4) of such Act), or
(G) to which section 527 applies for the taxable year solely
by reason of subsection (f)(1) of such section.
(4) Discretionary exception
The Secretary may relieve any organization required under
paragraph (2) to file an information return from filing such a
return if the Secretary determines that such filing is not
necessary to the efficient administration of the internal revenue
laws.
(h) Cross references
For provisions relating to statements, etc., regarding exempt
status of organizations, see section 6001.
For reporting requirements as to certain liquidations,
dissolutions, terminations, and contractions, see section
6043(b). For provisions relating to penalties for failure to
file a return required by this section, see section 6652(c).
For provisions relating to information required in connection
with certain plans of deferred compensation, see section 6058.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 741; Pub. L. 85-866, title I,
Sec. 75(b), Sept. 2, 1958, 72 Stat. 1661; Pub. L. 91-172, title I,
Sec. 101(d)(1), (2), (j)(30), (31), Dec. 30, 1969, 83 Stat. 519,
520, 529; Pub. L. 93-406, title II, Sec. 1031(c)(2), Sept. 2, 1974,
88 Stat. 946; Pub. L. 94-455, title XIII, Sec. 1307(a)(4), title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1722, 1834; Pub.
L. 96-603, Sec. 1(a), Dec. 28, 1980, 94 Stat. 3503; Pub. L. 99-514,
title XV, Sec. 1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740; Pub.
L. 100-203, title X, Sec. 10703(a), Dec. 22, 1987, 101 Stat.
1330-460; Pub. L. 103-66, title XIII, Sec. 13222(c), Aug. 10, 1993,
107 Stat. 480; Pub. L. 104-168, title XIII, Sec. 1312(a), (b), July
30, 1996, 110 Stat. 1479; Pub. L. 104-188, title I, Sec. 1703(g),
Aug. 20, 1996, 110 Stat. 1876; Pub. L. 105-34, title XVI, Sec.
1603(b), Aug. 5, 1997, 111 Stat. 1096; Pub. L. 105-277, div. J,
title I, Sec. 1004(b)(2)(A), Oct. 21, 1998, 112 Stat. 2681-889;
Pub. L. 106-230, Sec. 3(a)(2), July 1, 2000, 114 Stat. 482; Pub. L.
107-276, Sec. 3(c), Nov. 2, 2002, 116 Stat. 1931.)
-STATAMEND-
ADJUSTMENT OF EXCEPTION AMOUNT FOR REPORTING EXCEPTION FOR CERTAIN
EXEMPT ORGANIZATIONS
For adjustment of limitation amount for taxable years beginning
in 2004 for determining applicability of subsection (e)(3) of this
section to certain exempt organizations, see section 3.28 of
Revenue Procedure 2003-85, set out as a note under section 1 of
this title.
-REFTEXT-
REFERENCES IN TEXT
Section 6056 of this title, referred to in subsec. (c)(1), was
repealed by Pub. L. 96-603, Sec. 1(c), Dec. 28, 1980, 94 Stat.
3504.
The Federal Election Campaign Act of 1971, referred to in subsec.
(g)(3)(F), is Pub. L. 92-225, Feb. 7, 1972, 86 Stat. 3, as amended,
which is classified principally to chapter 14 (Sec. 431 et seq.) of
Title 2, The Congress. Section 301 of the Act is classified to
section 431 of Title 2. For complete classification of this Act to
the Code, see Short Title note set out under section 431 of Title 2
and Tables.
-MISC1-
AMENDMENTS
2002 - Subsec. (g). Pub. L. 107-276 reenacted heading without
change and amended text generally. Prior to amendment, text read as
follows: "In the case of a political organization required to file
a return under section 6012(a)(6) -
"(1) such organization shall file a return -
"(A) containing the information required, and complying with
the other requirements, under subsection (a)(1) for
organizations exempt from taxation under section 501(a), and
"(B) containing such other information as the Secretary deems
necessary to carry out the provisions of this subsection, and
"(2) subsection (a)(2)(B) (relating to discretionary
exceptions) shall apply with respect to such return."
2000 - Subsecs. (g), (h). Pub. L. 106-230 added subsec. (g) and
redesignated former subsec. (g) as (h).
1998 - Subsec. (c). Pub. L. 105-277 inserted "and" at end of par.
(1), redesignated par. (3) as (2), and struck out former par. (2)
which read as follows: "a copy of the notice required by section
6104(d) (relating to public inspection of private foundations'
annual returns), together with proof of publication thereof, shall
be filed by the foundation together with the annual return under
this section, and".
1997 - Subsec. (b)(10). Pub. L. 105-34, Sec. 1603(b)(1)(A), in
introductory provisions, substituted "the respective amounts (if
any) of the taxes imposed on the organization, or any organization
manager of the organization, during the taxable year under any of
the following provisions (and the respective amounts (if any) of
reimbursements paid by the organization during the taxable year
with respect to taxes imposed on any such organization manager
under any of such provisions):" for "the respective amounts (if
any) of the taxes paid by the organization during the taxable year
under the following provisions:".
Subsec. (b)(10)(C). Pub. L. 105-34, Sec. 1603(b)(1)(B), inserted
at end "except to the extent that, by reason of section 4962, the
taxes imposed under such section are not required to be paid or are
credited or refunded,".
Subsec. (b)(11). Pub. L. 105-34, Sec. 1603(b)(2), amended par.
(11) generally. Prior to amendment, par. (11) read as follows: "the
respective amounts (if any) of the taxes paid by the organization,
or any disqualified person with respect to such organization,
during the taxable year under section 4958 (relating to taxes on
private excess benefit from certain charitable organizations),".
1996 - Subsec. (b)(10) to (14). Pub. L. 104-168, Sec. 1312(a),
added pars. (10) to (13) and redesignated former par. (10) as (14).
Subsec. (e)(1)(B)(i). Pub. L. 104-188, Sec. 1703(g)(2),
substituted "section 501" for "this subtitle".
Subsec. (e)(1)(B)(iii). Pub. L. 104-188, Sec. 1703(g)(1), added
subcl. (iii).
Subsecs. (f), (g). Pub. L. 104-168, Sec. 1312(b), added subsec.
(f) and redesignated former subsec. (f) as (g).
1993 - Subsecs. (e), (f). Pub. L. 103-66 added subsec. (e) and
redesignated former subsec. (e) as (f).
1987 - Subsec. (b)(9), (10). Pub. L. 100-203 added pars. (9) and
(10).
1986 - Subsec. (e). Pub. L. 99-514 substituted "section 6652(c)"
for "section 6652(d)".
1980 - Subsecs. (c) to (e). Pub. L. 96-603 added subsecs. (c) and
(d) and redesignated former subsec. (c) as (e).
1976 - Subsec. (a)(1), (2). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out "or his delegate" after "Secretary" wherever appearing.
Subsec. (b). Pub. L. 94-455, Secs. 1307(a)(4), 1906(b)(13)(A),
struck out in provisions preceding par. (1) "or his delegate" after
"Secretary" and added par. (8) and sentence at end.
1974 - Subsec. (c). Pub. L. 93-406 inserted reference to section
6058 covering provisions relating to information required in
connection with certain plans of deferred compensation.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(d)(1), added
churches, their integrated auxiliaries, conventions or associations
of churches, religious activities of religious orders, and
organizations that normally have gross yearly receipts of not more
than $5,000, to list of exempt organizations that were excepted
from filing information returns, gave the Secretary or his delegate
discretion to so except any such organization, and shortened list
of educational organizations so excepted.
Subsec. (b)(3). Pub. L. 91-172, Sec. 101(d)(2)(A), struck out
"out of income" after "its disbursements".
Subsec. (b)(4). Pub. L. 91-172, Sec. 101(d)(2)(B), (j)(30),
redesignated par. (7) as (4) and struck out "and" at end. Former
par. (4), making accumulation of income within year as an item of
information to be furnished, was struck out.
Subsec. (b)(5). Pub. L. 91-172, Sec. 101(d)(2)(B), (C),
substituted total of contributions and gifts received during year
and contributors' names and addresses for aggregate accumulation of
income at beginning of year as item of information to be furnished.
Subsec. (b)(6). Pub. L. 91-172, Sec. 101(d)(2)(B), (C),
substituted names and addresses of foundation managers for
disbursements out of principal in current and prior years as item
of information to be furnished.
Subsec. (b)(7). Pub. L. 91-172, Sec. 101(d)(2)(B), (C), added
par. (7) and redesignated former par. (7) as (4).
Subsec. (b)(8). Pub. L. 91-172, Sec. 101(d)(2)(B), struck out
par. (8) which made total of contributions and gifts received
during year as item of information to be furnished.
Subsec. (c). Pub. L. 91-172, Sec. 101(j)(31), inserted cross
references to section 6043(b) and 6652(d).
1958 - Subsec. (b)(8). Pub. L. 85-866 added par. (8).
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-276 effective as if included in the
amendments made by Pub. L. 106-230, see section 3(d) of Pub. L.
107-276, set out as a note under section 6012 of this title.
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Pub. L. 106-230 applicable to returns for taxable
years beginning after June 30, 2000, see section 3(d) of Pub. L.
106-230, set out as a note under section 6012 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105-277 applicable to requests made after
the later of Dec. 31, 1998, or the 60th day after the Secretary of
the Treasury first issues the regulations referred to in section
6104(d)(4) of this title, see section 1004(b)(3) of Pub. L.
105-277, set out as a note under section 6104 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective as if included in the
provisions of the Taxpayer Bill of Rights 2, Pub. L. 104-168, to
which such amendment relates, see section 1603(c) of Pub. L.
105-34, set out as a note under section 4962 of this title.
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by Pub. L. 104-188 effective as if included in the
provision of the Revenue Reconciliation Act of 1993, Pub. L.
103-66, Secs. 13001-13444, to which such amendment relates, see
section 1703(o) of Pub. L. 104-188, set out as a note under section
39 of this title.
Section 1312(c) of Pub. L. 104-168 provided that: "The amendments
made by this section [amending this section] shall apply to returns
for taxable years beginning after the date of the enactment of this
Act [July 30, 1996]."
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 applicable to amounts paid or
incurred after Dec. 31, 1993, see section 13222(e) of Pub. L.
103-66, set out as a note under section 162 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Section 10703(b) of Pub. L. 100-203 provided that: "The
amendments made by subsection (a) [amending this section] shall
apply to returns for years beginning after December 31, 1987."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Section 1(f) of Pub. L. 96-603 provided that: "The amendments
made by this section [amending this section and sections 6034,
6104, 6652, 6685, and 7207 of this title and repealing section 6056
of this title] shall apply to taxable years beginning after
December 31, 1980."
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1307(a)(4) of Pub. L. 94-455 effective on or
after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set
out as a note under section 501 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 effective Sept. 2, 1974, see section
1034 of Pub. L. 93-406, set out as an Effective Date note under
section 6057 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to taxable years beginning
after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172,
set out as a note under section 4940 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 applicable to taxable years ending on
or after Dec. 31, 1958, see section 75(c) of Pub. L. 85-866, set
out as a note under section 6104 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 162, 170, 527, 6104,
6501, 6652 of this title; title 2 sections 1602, 1610; title 42
section 9907.
-End-
-CITE-
26 USC Sec. 6034 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6034. Returns by trusts described in section 4947(a)(2) or
claiming charitable deductions under section 642(c)
-STATUTE-
(a) General rule
Every trust described in section 4947(a)(2) or claiming a
charitable, etc., deduction under section 642(c) for the taxable
year shall furnish such information with respect to such taxable
year as the Secretary may by forms or regulations prescribe,
including -
(1) the amount of the charitable, etc., deduction taken under
section 642(c) within such year,
(2) the amount paid out within such year which represents
amounts for which charitable, etc., deductions under section
642(c) have been taken in prior years,
(3) the amount for which charitable, etc., deductions have been
taken in prior years but which has not been paid out at the
beginning of such year,
(4) the amount paid out of principal in the current and prior
years for charitable, etc., purposes,
(5) the total income of the trust within such year and the
expenses attributable thereto, and
(6) a balance sheet showing the assets, liabilities, and net
worth of the trust as of the beginning of such year.
(b) Exceptions
This section shall not apply in the case of a taxable year if all
the net income for such year, determined under the applicable
principles of the law of trusts, is required to be distributed
currently to the beneficiaries. This section shall not apply in the
case of a trust described in section 4947(a)(1).
(c) Cross reference
For provisions relating to penalties for failure to file a
return required by this section, see section 6652(c).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 742; Pub. L. 91-172, title I,
Sec. 101(j)(32)-(34), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94-455,
title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub.
L. 96-603, Sec. 1(d)(1), Dec. 28, 1980, 94 Stat. 3504; Pub. L.
99-514, title XV, Sec. 1501(d)(1)(C), Oct. 22, 1986, 100 Stat.
2740.)
-MISC1-
AMENDMENTS
1986 - Subsec. (c). Pub. L. 99-514 substituted "section 6652(c)"
for "section 6652(d)".
1980 - Pub. L. 96-603, Sec. 1(d)(1)(D), substituted "section
4947(a)(2)" for "section 4947(a)" in section catchline.
Subsec. (a). Pub. L. 96-603, Sec. 1(d)(1)(A), substituted
"section 4947(a)(2)" for "section 4947(a)".
Subsec. (b). Pub. L. 96-603, Sec. 1(d)(1)(B), (C), substituted in
heading "Exceptions" for "Exception" and in text inserted provision
that this section not apply in the case of a trust described in
section 4947(a)(1).
1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(32), (33),
inserted, in section catchline and in subsec. (a), reference to
trusts described in section 4947(a), and, in par. (1), struck out
provisions requiring the separate showing of the amount of
deduction paid out, and the amount permanently set aside for
charitable, etc., purposes.
Subsec. (c). Pub. L. 91-172, Sec. 101(j)(34), added subsec. (c).
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-603 applicable to taxable years beginning
after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as
a note under section 6033 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to taxable years beginning
after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172,
set out as an Effective Date note under section 4940 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6104, 6652 of this title.
-End-
-CITE-
26 USC Sec. 6034A 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6034A. Information to beneficiaries of estates and trusts
-STATUTE-
(a) General rule
The fiduciary of any estate or trust required to file a return
under section 6012(a) for any taxable year shall, on or before the
date on which such return was required to be filed, furnish to each
beneficiary (or nominee thereof) -
(1) who receives a distribution from such estate or trust with
respect to such taxable year, or
(2) to whom any item with respect to such taxable year is
allocated,
a statement containing such information required to be shown on
such return as the Secretary may prescribe.
(b) Nominee reporting
Any person who holds an interest in an estate or trust as a
nominee for another person -
(1) shall furnish to the estate or trust, in the manner
prescribed by the Secretary, the name and address of such other
person, and any other information for the taxable year as the
Secretary may by form and regulations prescribe, and
(2) shall furnish in the manner prescribed by the Secretary to
such other person the information provided by the estate or trust
under subsection (a).
(c) Beneficiary's return must be consistent with estate or trust
return or Secretary notified of inconsistency
(1) In general
A beneficiary of any estate or trust to which subsection (a)
applies shall, on such beneficiary's return, treat any reported
item in a manner which is consistent with the treatment of such
item on the applicable entity's return.
(2) Notification of inconsistent treatment
(A) In general
In the case of any reported item, if -
(i)(I) the applicable entity has filed a return but the
beneficiary's treatment on such beneficiary's return is (or
may be) inconsistent with the treatment of the item on the
applicable entity's return, or
(II) the applicable entity has not filed a return, and
(ii) the beneficiary files with the Secretary a statement
identifying the inconsistency,
paragraph (1) shall not apply to such item.
(B) Beneficiary receiving incorrect information
A beneficiary shall be treated as having complied with clause
(ii) of subparagraph (A) with respect to a reported item if the
beneficiary -
(i) demonstrates to the satisfaction of the Secretary that
the treatment of the reported item on the beneficiary's
return is consistent with the treatment of the item on the
statement furnished under subsection (a) to the beneficiary
by the applicable entity, and
(ii) elects to have this paragraph apply with respect to
that item.
(3) Effect of failure to notify
In any case -
(A) described in subparagraph (A)(i)(I) of paragraph (2), and
(B) in which the beneficiary does not comply with
subparagraph (A)(ii) of paragraph (2),
any adjustment required to make the treatment of the items by
such beneficiary consistent with the treatment of the items on
the applicable entity's return shall be treated as arising out of
mathematical or clerical errors and assessed according to section
6213(b)(1). Paragraph (2) of section 6213(b) shall not apply to
any assessment referred to in the preceding sentence.
(4) Definitions
For purposes of this subsection -
(A) Reported item
The term "reported item" means any item for which information
is required to be furnished under subsection (a).
(B) Applicable entity
The term "applicable entity" means the estate or trust of
which the taxpayer is the beneficiary.
(5) Addition to tax for failure to comply with section
For addition to tax in the case of a beneficiary's negligence
in connection with, or disregard of, the requirements of this
section, see part II of subchapter A of chapter 68.
-SOURCE-
(Added Pub. L. 98-369, div. A, title VII, Sec. 714(q)(1), July 18,
1984, 98 Stat. 965; amended Pub. L. 99-514, title XV, Sec.
1501(c)(15), title XVIII, Sec. 1875(d)(3)(A), Oct. 22, 1986, 100
Stat. 2740, 2896; Pub. L. 105-34, title X, Sec. 1027(a), Aug. 5,
1997, 111 Stat. 925.)
-MISC1-
AMENDMENTS
1997 - Subsec. (c). Pub. L. 105-34 added subsec. (c).
1986 - Subsec. (a). Pub. L. 99-514, Sec. 1501(c)(15), in
introductory provisions, substituted "required to file a return"
for "making the return required to be filed" and "was required to
be filed" for "was filed", and in concluding provisions,
substituted "required to be shown on such return" for "shown on
such return".
Pub. L. 99-514, Sec. 1875(d)(3)(A)(i), (ii), designated existing
provisions as subsec. (a), inserted heading "General rule", and
substituted "each beneficiary (or nominee thereof)" for "each
beneficiary" in text.
Subsec. (b). Pub. L. 99-514, Sec. 1875(d)(3)(A)(iii), added
subsec. (b).
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1027(c) of Pub. L. 105-34 provided that: "The amendments
made by this section [amending this section and section 6048 of
this title] shall apply to returns of beneficiaries and owners
filed after the date of the enactment of this Act [Aug. 5, 1997]."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1501(c)(15) of Pub. L. 99-514 applicable to
returns the due date for which (determined without regard to
extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
99-514, set out as an Effective Date note under section 6721 of
this title.
Section 1875(d)(3)(B) of Pub. L. 99-514 provided that: "The
amendments made by this paragraph [amending this section] shall
apply to taxable years of estates and trusts beginning after the
date of the enactment of this Act [Oct. 22, 1986]."
EFFECTIVE DATE
Section 714(q)(5) of Pub. L. 98-369 provided that: "The
amendments made by this subsection [enacting this section and
amending sections 6037 and 6678 of this title] shall apply to
taxable years beginning after December 31, 1984."
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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6039H, 6048, 6724 of this
title.
-End-
-CITE-
26 USC Sec. 6035 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6035. Returns of officers, directors, and shareholders of
foreign personal holding companies
-STATUTE-
(a) General rule
Each United States citizen or resident who is an officer,
director, or 10-percent shareholder of a corporation which was a
foreign personal holding company (as defined in section 552) for
any taxable year shall file a return with respect to such taxable
year setting forth -
(1) the shareholder information required by subsection (b),
(2) the income information required by subsection (c), and
(3) such other information with respect to such corporation as
the Secretary shall by forms or regulations prescribe as
necessary for carrying out the purposes of this title.
(b) Shareholder information
The shareholder information required by this subsection with
respect to any taxable year shall be -
(1) the name and address of each person who at any time during
such taxable year held any share in the corporation,
(2) a description of each class of shares and the total number
of shares of such class outstanding at the close of the taxable
year,
(3) the number of shares of each class held by each person, and
(4) any changes in the holdings of shares during the taxable
year.
For purposes of paragraphs (1), (3), and (4), the term "share"
includes any security convertible into a share in the corporation
and any option granted by the corporation with respect to any share
in the corporation.
(c) Income information
The income information required by this subsection for any
taxable year shall be the gross income, deductions, credits,
taxable income, and undistributed foreign personal holding company
income of the corporation for the taxable year.
(d) Time and manner for furnishing information
The information required under subsection (a) shall be furnished
at such time and in such manner as the Secretary shall by forms and
regulations prescribe.
(e) Definition and special rules
(1) 10-percent shareholder
For purposes of this section, the term "10-percent shareholder"
means any individual who owns directly or indirectly (within the
meaning of section 554) 10 percent or more in value of the
outstanding stock of a foreign corporation.
(2) Time for making determinations
(A) In general
Except as provided in subparagraph (B), the determination of
whether any person is an officer, director, or 10-percent
shareholder with respect to any foreign corporation shall be
made as of the date on which the return is required to be
filed.
(B) Special rule
If after the application of subparagraph (A) no person is
required to file a return under subsection (a) with respect to
any foreign corporation for any taxable year, the determination
of whether any person is an officer, director, or 10-percent
shareholder with respect to such foreign corporation shall be
made on the last day of such taxable year on which there was
such a person who was a United States citizen or resident.
(3) 2 or more persons required to furnish information with
respect to same foreign corporation
If, but for this paragraph, 2 or more persons would be required
to furnish information under subsection (a) with respect to the
same foreign corporation for the same taxable year, the Secretary
may by regulations provide that such information shall be
required only from 1 person.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 743; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
title III, Sec. 340(a), Sept. 3, 1982, 96 Stat. 633.)
-MISC1-
AMENDMENTS
1982 - Subsec. (a). Pub. L. 97-248 substituted provisions
requiring that each United States citizen or resident who is an
officer, director, or 10-percent shareholder of a foreign personal
holding company file an annual return on such company for
provisions which required that, on the 15th day of each month each
officer or director of a foreign corporation which, with respect to
its taxable year preceding the taxable year in which such month
occurred, was a foreign personal holding company make a return
setting forth with respect to the preceding calendar month the name
and address of each shareholder, etc., and such other information
with respect to the stock and securities of the corporation as the
Secretary prescribed as necessary for carrying out the provisions
of this title, and that, on the 60th day after the close of the
taxable year of a foreign personal holding company, each officer or
director of the corporation make a return setting forth (A) in
complete detail the gross income, deductions and credits, taxable
income, and undistributed foreign personal holding company income
of such foreign personal holding company for such taxable year; and
(B) the same information with respect to such taxable year as was
required in paragraph (1), except that if all the required returns
with respect to such year had been filed under paragraph (1), no
information under this subparagraph had to be set forth in the
return filed under this paragraph.
Subsec. (b). Pub. L. 97-248 substituted provisions governing the
contents of annual shareholder information required of foreign
personal holding companies for provisions which required that, on
the 15th day of each month each United States shareholder, by or
for whom 50 percent or more in value of the outstanding stock of a
foreign corporation was owned directly or indirectly (including, in
the case of an individual, stock owned by the members of his family
as defined in section 544(a)(2)), if such foreign corporation with
respect to its taxable year preceding the taxable year in which
such month occurred was a foreign personal holding company, make a
return setting forth with respect to the preceding calendar month
the name and address of each shareholder, etc., and other
information with respect to the stock and securities of the
corporation as the Secretary prescribed as necessary for carrying
out the provisions of this title, and that, on the 60th day after
the close of the taxable year of a foreign personal holding company
each United States shareholder by or for whom on such 60th day 50
percent or more in value of the outstanding stock of such company
was owned directly or indirectly (including, in the case of an
individual, stock owned by members of his family as defined in
section 544(a)(2)) make a return setting forth the same information
with respect to such taxable year as was required in paragraph (1),
except that, if all the required returns with respect to such year
had been made under paragraph (1), no return was required under
this paragraph.
Subsecs. (c) to (e). Pub. L. 97-248 added subsecs. (c) to (e).
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 340(c) of Pub. L. 97-248 provided that: "The amendment
made by this section [amending this section and section 6679 of
this title] shall apply to taxable years of foreign corporations
beginning after the date of the enactment of this Act [Sept. 3,
1982]."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 558, 6679 of this title.
-End-
-CITE-
26 USC Sec. 6036 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6036. Notice of qualification as executor or receiver
-STATUTE-
Every receiver, trustee in a case under title 11 of the United
States Code, assignee for benefit of creditors, or other like
fiduciary, and every executor (as defined in section 2203), shall
give notice of his qualification as such to the Secretary in such
manner and at such time as may be required by regulations of the
Secretary. The Secretary may be regulation provide such exemptions
from the requirements of this section as the Secretary deems
proper.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 744; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-589,
Sec. 6(i)(6), Dec. 24, 1980, 94 Stat. 3410.)
-MISC1-
AMENDMENTS
1980 - Pub. L. 96-589 substituted "trustee in a case under title
11 of the United States Code" for "trustee in bankruptcy".
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not
applicable to proceedings under Title 11, Bankruptcy, commenced
before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as
a note under section 108 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6872, 7269 of this title.
-End-
-CITE-
26 USC Sec. 6037 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6037. Return of S corporation
-STATUTE-
(a) In general
Every S corporation shall make a return for each taxable year,
stating specifically the items of its gross income and the
deductions allowable by subtitle A, the names and addresses of all
persons owning stock in the corporation at any time during the
taxable year, the number of shares of stock owned by each
shareholder at all times during the taxable year, the amount of
money and other property distributed by the corporation during the
taxable year to each shareholder, the date of each such
distribution, each shareholder's pro rata share of each item of the
corporation for the taxable year, and such other information, for
the purpose of carrying out the provisions of subchapter S of
chapter 1, as the Secretary may by forms and regulations prescribe.
Any return filed pursuant to this section shall, for purposes of
chapter 66 (relating to limitations), be treated as a return filed
by the corporation under section 6012.
(b) Copies to shareholders
Each S corporation required to file a return under subsection (a)
for any taxable year shall (on or before the day on which the
return for such taxable year was filed) furnish to each person who
is a shareholder at any time during such taxable year a copy of
such information shown on such return as may be required by
regulations.
(c) Shareholder's return must be consistent with corporate return
or Secretary notified of inconsistency
(1) In general
A shareholder of an S corporation shall, on such shareholder's
return, treat a subchapter S item in a manner which is consistent
with the treatment of such item on the corporate return.
(2) Notification of inconsistent treatment
(A) In general
In the case of any subchapter S item, if -
(i)(I) the corporation has filed a return but the
shareholder's treatment on his return is (or may be)
inconsistent with the treatment of the item on the corporate
return, or
(II) the corporation has not filed a return, and
(ii) the shareholder files with the Secretary a statement
identifying the inconsistency,
paragraph (1) shall not apply to such item.
(B) Shareholder receiving incorrect information
A shareholder shall be treated as having complied with clause
(ii) of subparagraph (A) with respect to a subchapter S item if
the shareholder -
(i) demonstrates to the satisfaction of the Secretary that
the treatment of the subchapter S item on the shareholder's
return is consistent with the treatment of the item on the
schedule furnished to the shareholder by the corporation, and
(ii) elects to have this paragraph apply with respect to
that item.
(3) Effect of failure to notify
In any case -
(A) described in subparagraph (A)(i)(I) of paragraph (2), and
(B) in which the shareholder does not comply with
subparagraph (A)(ii) of paragraph (2),
any adjustment required to make the treatment of the items by
such shareholder consistent with the treatment of the items on
the corporate return shall be treated as arising out of
mathematical or clerical errors and assessed according to section
6213(b)(1). Paragraph (2) of section 6213(b) shall not apply to
any assessment referred to in the preceding sentence.
(4) Subchapter S item
For purposes of this subsection, the term "subchapter S item"
means any item of an S corporation to the extent that regulations
prescribed by the Secretary provide that, for purposes of this
subtitle, such item is more appropriately determined at the
corporation level than at the shareholder level.
(5) Addition to tax for failure to comply with section
For addition to tax in the case of a shareholder's negligence
in connection with, or disregard of, the requirements of this
section, see part II of subchapter A of chapter 68.
-SOURCE-
(Added Pub. L. 85-866, title I, Sec. 64(c), Sept. 2, 1958, 72 Stat.
1656; amended Pub. L. 94-455, title XIX, Sec. 1906(a)(3),
(b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834; Pub. L. 97-354, Sec.
5(a)(39)(A), Oct. 19, 1982, 96 Stat. 1696; Pub. L. 98-369, div. A,
title VII, Sec. 714(q)(2), July 18, 1984, 98 Stat. 965; Pub. L.
104-188, title I, Sec. 1307(c)(2), Aug. 20, 1996, 110 Stat. 1781.)
-MISC1-
PRIOR PROVISIONS
A prior section 6037 was renumbered section 6040 of this title.
AMENDMENTS
1996 - Subsec. (c). Pub. L. 104-188 added subsec. (c).
1984 - Pub. L. 98-369 designated existing provisions as subsec.
(a) and added subsec. (a) heading and subsec. (b).
1982 - Pub. L. 97-354 substituted "S corporation" for "electing
small business corporation" in section catchline, substituted
"Every S corporation" for "Every electing small business
corporation (as defined in section 1371(b))", and substituted "each
shareholder's pro rata share of each item of the corporation for
the taxable year, and such other information" for "and such other
information".
1976 - Pub. L. 94-455 substituted "section 1371(b)" for "section
1371(a)(2)" and struck out "or his delegate" after "Secretary".
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-188 applicable to taxable years
beginning after Dec. 31, 1996, see section 1317(a) of Pub. L.
104-188, set out as a note under section 641 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to taxable years beginning
after Dec. 31, 1984, see section 714(q)(5) of Pub. L. 98-369, set
out as an Effective Date note under section 6034A of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-354 applicable to taxable years beginning
after Dec. 31, 1982, see section 6(a) of Pub. L. 97-354, set out as
an Effective Date note under section 1361 of this title.
EFFECTIVE DATE
Section applicable only with respect to taxable years beginning
after Dec. 31, 1957, see section 64(e) of Pub. L. 85-866, set out
as an Effective Date of 1958 Amendment note under section 172 of
this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6724 of this title.
-End-
-CITE-
26 USC Sec. 6038 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6038. Information reporting with respect to certain foreign
corporations and partnerships
-STATUTE-
(a) Requirement
(1) In general
Every United States person shall furnish, with respect to any
foreign business entity which such person controls, such
information as the Secretary may prescribe relating to -
(A) the name, the principal place of business, and the nature
of business of such entity, and the country under whose laws
such entity is incorporated (or organized in the case of a
partnership);
(B) in the case of a foreign corporation, its post-1986
undistributed earnings (as defined in section 902(c));
(C) a balance sheet for such entity listing assets,
liabilities, and capital;
(D) transactions between such entity and -
(i) such person,
(ii) any corporation or partnership which such person
controls, and
(iii) any United States person owning, at the time the
transaction takes place -
(I) in the case of a foreign corporation, 10 percent or
more of the value of any class of stock outstanding of such
corporation, and
(II) in the case of a foreign partnership, at least a
10-percent interest in such partnership; and
(E)(i) in the case of a foreign corporation, a description of
the various classes of stock outstanding, and a list showing
the name and address of, and number of shares held by, each
United States person who is a shareholder of record owning at
any time during the annual accounting period 5 percent or more
in value of any class of stock outstanding of such foreign
corporation, and
(ii) information comparable to the information described in
clause (i) in the case of a foreign partnership.
The Secretary may also require the furnishing of any other
information which is similar or related in nature to that
specified in the preceding sentence or which the Secretary
determines to be appropriate to carry out the provisions of this
title.
(2) Period for which information is to be furnished, etc.
The information required under paragraph (1) shall be furnished
for the annual accounting period of the foreign business entity
ending with or within the United States person's taxable year.
The information so required shall be furnished at such time and
in such manner as the Secretary shall prescribe.
(3) Limitation
No information shall be required to be furnished under this
subsection with respect to any foreign business entity for any
annual accounting period unless the Secretary has prescribed the
furnishing of such information on or before the first day of such
annual accounting period.
(4) Information required from certain shareholders in certain
cases
If any foreign corporation is treated as a controlled foreign
corporation for any purpose under subpart F of part III of
subchapter N of chapter 1, the Secretary may require any United
States person treated as a United States shareholder of such
corporation for any purpose under subpart F to furnish the
information required under paragraph (1).
(5) Information required from 10-percent partner of controlled
foreign partnership
In the case of a foreign partnership which is controlled by
United States persons holding at least 10-percent interests (but
not by any one United States person), the Secretary may require
each United States person who holds a 10-percent interest in such
partnership to furnish information relating to such partnership,
including information relating to such partner's ownership
interests in the partnership and allocations to such partner of
partnership items.
(b) Dollar penalty for failure to furnish information
(1) In general
If any person fails to furnish, within the time prescribed
under paragraph (2) of subsection (a), any information with
respect to any foreign business entity required under paragraph
(1) of subsection (a), such person shall pay a penalty of $10,000
for each annual accounting period with respect to which such
failure exists.
(2) Increase in penalty where failure continues after
notification
If any failure described in paragraph (1) continues for more
than 90 days after the day on which the Secretary mails notice of
such failure to the United States person, such person shall pay a
penalty (in addition to the amount required under paragraph (1))
of $10,000 for each 30-day period (or fraction thereof) during
which such failure continues with respect to any annual
accounting period after the expiration of such 90-day period. The
increase in any penalty under this paragraph shall not exceed
$50,000.
(c) Penalty of reducing foreign tax credit
(1) In general
If a United States person fails to furnish, within the time
prescribed under paragraph (2) of subsection (a), any information
with respect to any foreign business entity required under
paragraph (1) of subsection (a), then -
(A) in applying section 901 (relating to taxes of foreign
countries and possessions of the United States) to such United
States person for the taxable year, the amount of taxes (other
than taxes reduced under subparagraph (B)) paid or deemed paid
(other than those deemed paid under section 904(c)) to any
foreign country or possession of the United States for the
taxable year shall be reduced by 10 percent, and
(B) in the case of a foreign business entity which is a
foreign corporation, in applying sections 902 (relating to
foreign tax credit for corporate stockholder in foreign
corporation) and 960 (relating to special rules for foreign tax
credit) to any such United States person which is a corporation
(or to any person who acquires from any other person any
portion of the interest of such other person in any such
foreign corporation, but only to the extent of such portion)
for any taxable year, the amount of taxes paid or deemed paid
by each foreign corporation with respect to which such person
is required to furnish information during the annual accounting
period or periods with respect to which such information is
required under paragraph (2) of subsection (a) shall be reduced
by 10 percent.
If such failure continues 90 days or more after notice of such
failure by the Secretary to the United States person, then the
amount of the reduction under this paragraph shall be 10 percent
plus an additional 5 percent for each 3-month period, or fraction
thereof, during which such failure to furnish information
continues after the expiration of such 90-day period.
(2) Limitation
The amount of the reduction under paragraph (1) for each
failure to furnish information with respect to a foreign business
entity required under subsection (a)(1) shall not exceed
whichever of the following amounts is the greater:
(A) $10,000, or
(B) the income of the foreign business entity for its annual
accounting period with respect to which the failure occurs.
(3) Coordination with subsection (b)
The amount of the reduction which (but for this paragraph)
would be made under paragraph (1) with respect to any annual
accounting period shall be reduced by the amount of the penalty
imposed by subsection (b) with respect to such period.
(4) Special rules
(A) No taxes shall be reduced under this subsection more than
once for the same failure.
(B) For purposes of this subsection and subsection (b), the
time prescribed under paragraph (2) of subsection (a) to furnish
information (and the beginning of the 90-day period after notice
by the Secretary) shall be treated as being not earlier than the
last day on which (as shown to the satisfaction of the Secretary)
reasonable cause existed for failure to furnish such information.
(C) In applying subsections (a) and (b) of section 902, and in
applying subsection (a) of section 960, the reduction provided by
this subsection shall not apply for purposes of determining the
amount of post-1986 undistributed earnings.
(d) Two or more persons required to furnish information with
respect to same foreign corporation
Where, but for this subsection, two or more United States persons
would be required to furnish information under subsection (a) with
respect to the same foreign business entity for the same period,
the Secretary may by regulations provide that such information
shall be required only from one person. To the extent practicable,
the determination of which person shall furnish the information
shall be made on the basis of actual ownership of stock.
(e) Definitions
For purposes of this section -
(1) Foreign business entity
The term "foreign business entity" means a foreign corporation
and a foreign partnership.
(2) Control of corporation
A person is in control of a corporation if such person owns
stock possessing more than 50 percent of the total combined
voting power of all classes of stock entitled to vote, or more
than 50 percent of the total value of shares of all classes of
stock, of a corporation. If a person is in control (within the
meaning of the preceding sentence) of a corporation which in turn
owns more than 50 percent of the total combined voting power of
all classes of stock entitled to vote of another corporation, or
owns more than 50 percent of the total value of the shares of all
classes of stock of another corporation, then such person shall
be treated as in control of such other corporation. For purposes
of this paragraph, the rules prescribed by section 318(a) for
determining ownership of stock shall apply; except that -
(A) subparagraphs (A), (B), and (C) of section 318(a)(3)
shall not be applied so as to consider a United States person
as owning stock which is owned by a person who is not a United
States person, and
(B) in applying subparagraph (C) of section 318(a)(2), the
phrase "10 percent" shall be substituted for the phrase "50
percent" used in subparagraph (C).
(3) Partnership-related definitions
(A) Control
A person is in control of a partnership if such person owns
directly or indirectly more than a 50 percent interest in such
partnership.
(B) 50-percent interest
For purposes of subparagraph (A), a 50-percent interest in a
partnership is -
(i) an interest equal to 50 percent of the capital
interest, or 50 percent of the profits interest, in such
partnership, or
(ii) to the extent provided in regulations, an interest to
which 50 percent of the deductions or losses of such
partnership are allocated.
For purposes of the preceding sentence, rules similar to the
rules of section 267(c) (other than paragraph (3)) shall apply.
(C) 10-percent interest
A 10-percent interest in a partnership is an interest which
would be described in subparagraph (B) if "10 percent" were
substituted for "50 percent" each place it appears.
(4) Annual accounting period
The annual accounting period of a foreign business entity is
the annual period on the basis of which such foreign business
entity regularly computes its income in keeping its books. In the
case of a specified foreign business entity (as defined in
section 898), the taxable year of such foreign business entity
shall be treated as its annual accounting period.
(f) Cross references
(1) For provisions relating to penalties for violations of
this section, see section 7203.
(2) For definition of the term "United States person", see
section 7701(a)(30).
-SOURCE-
(Added Pub. L. 86-780, Sec. 6(a), Sept. 14, 1960, 74 Stat. 1014;
amended Pub. L. 87-834, Sec. 20(a), Oct. 16, 1962, 76 Stat. 1059;
Pub. L. 88-554, Sec. 4(b)(6), Aug. 31, 1964, 78 Stat. 764; Pub. L.
94-455, title X, Sec. 1031(b)(5), title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1623, 1834; Pub. L. 97-248, title III, Sec.
338(a)-(c), Sept. 3, 1982, 96 Stat. 631; Pub. L. 99-514, title XII,
Secs. 1202(c), 1245(b)(5), Oct. 22, 1986, 100 Stat. 2530, 2581;
Pub. L. 101-239, title VII, Sec. 7712(a), Dec. 19, 1989, 103 Stat.
2393; Pub. L. 101-508, title XI, Sec. 11701(f), Nov. 5, 1990, 104
Stat. 1388-508; Pub. L. 104-188, title I, Sec. 1704(f)(5)(A),
(t)(40), (46), Aug. 20, 1996, 110 Stat. 1880, 1889; Pub. L. 105-34,
title XI, Sec. 1142(a)-(e)(2), Aug. 5, 1997, 111 Stat. 981-983;
Pub. L. 105-206, title VI, Sec. 6011(f), July 22, 1998, 112 Stat.
818.)
-MISC1-
PRIOR PROVISIONS
A prior section 6038 was renumbered section 6040 of this title.
AMENDMENTS
1998 - Subsec. (a)(2). Pub. L. 105-206, Sec. 6011(f)(1), struck
out "by regulations" before "prescribe".
Subsec. (a)(3). Pub. L. 105-206, Sec. 6011(f)(2), substituted
"the Secretary has prescribed the furnishing of such information on
or before the first day of such annual accounting period." for
"such information was required to be furnished under regulations in
effect on the first day of such annual accounting period."
Subsec. (e)(4). Pub. L. 105-206, Sec. 6011(f)(3), substituted
"such foreign business entity" for "such corporation" in two
places.
1997 - Pub. L. 105-34, Sec. 1142(a), inserted "reporting" after
"Information" and "and partnerships" after "corporations" in
section catchline.
Subsec. (a). Pub. L. 105-34, Sec. 1142(a), reenacted heading
without change.
Subsec. (a)(1). Pub. L. 105-34, Sec. 1142(a), reenacted heading
without change and amended text generally. Prior to amendment, par.
(1) consisted of subpars. (A) to (E) relating to general
requirements of information with respect to foreign corporations.
Subsec. (a)(2), (3). Pub. L. 105-34, Sec. 1142(e)(1)(A),
substituted "foreign business entity" for "foreign corporation" in
pars. (2) and (3).
Subsec. (a)(5). Pub. L. 105-34, Sec. 1142(d), added par. (5).
Subsec. (b). Pub. L. 105-34, Sec. 1142(c), (e)(1)(B), substituted
"foreign business entity" for "foreign corporation" in par. (1),
substituted "$10,000" for "$1,000" in pars. (1) and (2), and
substituted "$50,000" for "$24,000" in par. (2).
Subsec. (c)(1). Pub. L. 105-34, Sec. 1142(e)(1)(C), (2),
substituted "foreign business entity" for "foreign corporation" in
introductory provisions and inserted "in the case of a foreign
business entity which is a foreign corporation," after "(B)" in
subpar. (B).
Subsec. (c)(2). Pub. L. 105-34, Sec. 1142(e)(1)(C), substituted
"foreign business entity" for "foreign corporation" in introductory
provisions and in subpar. (B).
Subsec. (d). Pub. L. 105-34, Sec. 1142(e)(1)(D), substituted
"foreign business entity" for "foreign corporation".
Subsec. (e). Pub. L. 105-34, Sec. 1142(b), added pars. (1) and
(3), redesignated former pars. (1) and (2) as (2) and (4),
respectively, inserted "of corporation" after "Control" in par. (2)
heading, and substituted "foreign business entity" for "foreign
corporation" in two places in par. (4).
1996 - Subsec. (a)(1)(E), (F). Pub. L. 104-188, Sec.
1704(f)(5)(A), substituted period for ", and" at end of subpar. (E)
and struck out subpar. (F) which read as follows: "such information
as the Secretary may require for purposes of carrying out the
provisions of section 453C."
Subsec. (e). Pub. L. 104-188, Sec. 1704(t)(40), redesignated
subsec. (e), relating to cross references, as (f).
Subsec. (e)(2). Pub. L. 104-188, Sec. 1704(t)(46), made technical
amendment to directory language of Pub. L. 101-508. See 1990
Amendment note below.
Subsec. (f). Pub. L. 104-188, Sec. 1704(t)(40), redesignated
subsec. (e), relating to cross references, as (f).
1990 - Subsec. (e)(2). Pub. L. 101-508, as amended by Pub. L.
104-188, Sec. 1704(t)(46), in subsec. (e) relating to definitions,
inserted at end of par. (2) "In the case of a specified foreign
corporation (as defined in section 898), the taxable year of such
corporation shall be treated as its annual accounting period."
1989 - Subsec. (a)(1). Pub. L. 101-239, Sec. 7712(a)(2), inserted
before period at end "or which the Secretary determines to be
appropriate to carry out the provisions of this title."
Subsec. (a)(4). Pub. L. 101-239, Sec. 7712(a)(1), added par. (4).
1986 - Subsec. (a)(1)(B). Pub. L. 99-514, Sec. 1202(c)(1),
amended subpar. (B) generally. Prior to amendment, subpar. (B) read
as follows: "the accumulated profits (as defined in section 902(c))
of such foreign corporation, including the items of income (whether
or not included in gross income under chapter 1), deductions
(whether or not allowed in computing taxable income under chapter
1), and any other items taken into account in computing such
accumulated profits;".
Subsec. (a)(1)(F). Pub. L. 99-514, Sec. 1245(b)(5), added subpar.
(F).
Subsec. (c)(4)(C). Pub. L. 99-514, Sec. 1202(c)(2), substituted
"post-1986 undistributed earnings" for "accumulated profits in
excess of income, war profits, and excess profits taxes".
1982 - Subsec. (a)(1). Pub. L. 97-248, Sec. 338(c)(2),
substituted "subsection (e)(1)" for "subsection (d)(1)".
Subsec. (b). Pub. L. 97-248, Sec. 338(a), added subsec. (b).
Former subsec. (b) redesignated (c).
Subsec. (c). Pub. L. 97-248, Sec. 338(a), (b), (c)(1), (3),
redesignated former subsec. (b) as (c), substituted "Penalty of
reducing foreign tax credit" for "Effect of failure to furnish
information" in heading, inserted "of such failure" after "90 days
or more after notice" in par. (1), added par. (3), redesignated
former par. (3) as (4), and in par. (4) inserted reference to
subsection (b) in subpar. (B). Former subsec. (c) redesignated (d).
Subsecs. (d), (e). Pub. L. 97-248, Sec. 338(a), redesignated
former subsec. (c) as (d). Former subsec. (d), relating to
definitions, redesignated (e).
1976 - Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out "or his delegate" after "Secretary" wherever appearing.
Subsec. (b)(1). Pub. L. 94-455, Sec. 1031(b)(5), substituted in
subpar. (A) "section 904(c)" for "section 904(d)".
Subsec. (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
his delegate" after "Secretary".
1964 - Subsec. (d)(1). Pub. L. 88-554 substituted "subparagraphs
(A), (B), and (C) of section 318(a)(3)" for "the second sentence of
subparagraphs (A) and (B), and clause (ii) of subparagraph (C), of
section 318(a)(2)" in subpar. (A), and deleted "clause (i) of"
after "in applying" in subpar. (B).
1962 - Subsec. (a)(1). Pub. L. 87-834, among other changes,
substituted in introductory provisions "Every United States person
shall furnish" for "A domestic corporation shall furnish", in
subpar. (D)(i) "such person" for "any foreign corporation
controlled by the domestic corporation", in subpar. (D)(ii) "any
other corporation which such person controls" for "any foreign
subsidiary of a foreign corporation controlled by the domestic
corporation", in subpar. (D)(iii) "any United States person owning,
at the time the transaction takes place, 10 percent or more of the
value of any class of stock outstanding of such foreign
corporation" for "the domestic corporation or any shareholder of
the domestic corporation owning at the time the transaction takes
place 10 percent or more of the value of any class of stock
outstanding of the domestic corporation", and in subpar. (E) "each
United States person who is a shareholder" for "each citizen or
resident of the United States and each domestic corporation who is
a shareholder", and struck out provisions throughout the subsection
which related to foreign subsidiaries.
Subsec. (a)(2). Pub. L. 87-834 substituted provisions requiring
the information to be furnished for the annual accounting period
ending with or within the United States person's taxable year for
provisions which required such information to be furnished for the
annual accounting period ending with or within the domestic
corporation's taxable year, and struck out provisions which related
to the furnishing of information in the case of foreign
subsidiaries.
Subsec. (a)(3). Pub. L. 87-834 struck out provisions which
related to foreign subsidiaries.
Subsec. (b). Pub. L. 87-834, among other changes, substituted "If
a United States person fails to furnish" for "If a domestic
corporation fails to furnish" in the opening provisions, inserted
provisions relating to reduction of taxes in applying sections 901
and 960 of this title, to the maximum amount of reduction under
par. (1) for each failure to furnish information with respect to a
foreign corporation required under subsec. (a)(1), and making the
reduction provided by subsec. (b) inapplicable, in applying
subsecs. (a) and (b) of section 902 and subsec. (a) of section 960,
for purposes of determining the amount of accumulated profits in
excess of income, war profits, and excess profits taxes, and
eliminated provisions which related to the furnishing of
information with respect to foreign subsidiaries.
Subsec. (c). Pub. L. 87-834 substituted provisions empowering the
Secretary to provide for the furnishing of information by only one
person where two or more persons would be required to furnish
information under subsec. (a) with respect to the same foreign
corporation for the same period for provisions which required a
domestic corporation if at any time during its taxable year owned
more than 50 percent of the voting stock of a foreign corporation
to be deemed to be in control of such foreign corporation, and in
the case of a foreign corporation if at any time during its annual
accounting period owned more than 50 percent of the voting stock of
another foreign corporation, that such other corporation shall be
considered a foreign subsidiary of the corporation owning such
stock. The provisions relating to control are now contained in
subsec. (d) of this section.
Subsec. (d). Pub. L. 87-834 added par. (1) which was formerly
covered in part by subsec. (c) of this section, designated existing
provisions as par. (2), and eliminated from par. (2) provisions
which related to the annual accounting period of a foreign
subsidiary.
Subsec. (e). Pub. L. 87-834 designated existing provisions as
par. (1) and added par. (2).
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by 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 6024 of Pub. L. 105-206, set out as a note under section 1
of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 applicable to annual accounting
periods beginning after Aug. 5, 1997, see section 1142(f) of Pub.
L. 105-34, set out as a note under section 318 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 effective, except as otherwise
provided, as if included in the provision of the Revenue
Reconciliation Act of 1989, Pub. L. 101-239, title VII, to which
such amendment relates, see section 11701(n) of Pub. L. 101-508,
set out as a note under section 42 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7712(b) of Pub. L. 101-239 provided that: "The amendments
made by subsection (a) [amending this section] shall apply to
returns and statements the due date for which (determined without
regard to extensions) is after December 31, 1989."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1202(c) of Pub. L. 99-514 applicable to
distributions by foreign corporations out of, and to inclusions
under section 951(a) of this title attributable to, earnings and
profits for taxable years beginning after Dec. 31, 1986, see
section 1202(e) of Pub. L. 99-514, set out as a note under section
902 of this title.
Amendment by section 1245(b)(5) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 1245(c) of
Pub. L. 99-514, set out as a note under section 6038A of this
title.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 338(d) of Pub. L. 97-248 provided that: "The amendments
made by this section [amending this section] shall apply with
respect to information for annual accounting periods ending after
the date of the enactment of this Act [Sept. 3, 1982]."
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-554 effective Aug. 31, 1964, except that
for purposes of sections 302 and 304 of this title, such amendments
shall not apply to distributions in payment for stock acquisitions
or redemptions, if such acquisitions or redemptions occurred before
Aug. 31, 1964, see section 4(c) of Pub. L. 88-554, set out as a
note under section 318 of this title.
EFFECTIVE DATE OF 1962 AMENDMENT
Section 20(e)(1) of Pub. L. 87-834 provided that: "The amendments
made by subsection (a) [amending this section] shall apply with
respect to annual accounting periods of foreign corporations
beginning after December 31, 1962."
EFFECTIVE DATE
Section 6(c) of Pub. L. 86-780, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by subsection (a) [enacting this section and
amending section 902 of this title] shall apply to taxable years of
domestic corporations beginning after December 31, 1960, with
respect to information relating to a foreign corporation or a
foreign subsidiary described in section 6038(a) of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954] (as added by subsection
(a)) for its annual accounting periods beginning after December 31,
1960."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 318, 901, 902, 964,
6046A, 6501 of this title.
-End-
-CITE-
26 USC Sec. 6038A 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6038A. Information with respect to certain foreign-owned
corporations
-STATUTE-
(a) Requirement
If, at any time during a taxable year, a corporation (hereinafter
in this section referred to as the "reporting corporation") -
(1) is a domestic corporation, and
(2) is 25-percent foreign-owned,
such corporation shall furnish, at such time and in such manner as
the Secretary shall by regulations prescribe, the information
described in subsection (b) and such corporation shall maintain (in
the location, in the manner, and to the extent prescribed in
regulations) such records as may be appropriate to determine the
correct treatment of transactions with related parties as the
Secretary shall by regulations prescribe (or shall cause another
person to so maintain such records).
(b) Required information
For purposes of subsection (a), the information described in this
subsection is such information as the Secretary may prescribe by
regulations relating to -
(1) the name, principal place of business, nature of business,
and country or countries in which organized or resident, of each
person which -
(A) is a related party to the reporting corporation, and
(B) had any transaction with the reporting corporation during
its taxable year,
(2) the manner in which the reporting corporation is related to
each person referred to in paragraph (1), and
(3) transactions between the reporting corporation and each
foreign person which is a related party to the reporting
corporation.
(c) Definitions
For purposes of this section -
(1) 25-percent foreign-owned
A corporation is 25-percent foreign-owned if at least 25
percent of -
(A) the total voting power of all classes of stock of such
corporation entitled to vote, or
(B) the total value of all classes of stock of such
corporation,
is owned at any time during the taxable year by 1 foreign person
(hereinafter in this section referred to as a "25-percent foreign
shareholder").
(2) Related party
The term "related party" means -
(A) any 25-percent foreign shareholder of the reporting
corporation,
(B) any person who is related (within the meaning of section
267(b) or 707(b)(1)) to the reporting corporation or to a
25-percent foreign shareholder of the reporting corporation,
and
(C) any other person who is related (within the meaning of
section 482) to the reporting corporation.
(3) Foreign person
The term "foreign person" means any person who is not a United
States person. For purposes of the preceding sentence, the term
"United States person" has the meaning given to such term by
section 7701(a)(30), except that any individual who is a citizen
of any possession of the United States (but not otherwise a
citizen of the United States) and who is not a resident of the
United States shall not be treated as a United States person.
(4) Records
The term "records" includes any books, papers, or other data.
(5) Section 318 to apply
Section 318 shall apply for purposes of paragraphs (1) and (2),
except that -
(A) "10 percent" shall be substituted for "50 percent" in
section 318(a)(2)(C), and
(B) subparagraphs (A), (B), and (C) of section 318(a)(3)
shall not be applied so as to consider a United States person
as owning stock which is owned by a person who is not a United
States person.
(d) Penalty for failure to furnish information or maintain records
(1) In general
If a reporting corporation -
(A) fails to furnish (within the time prescribed by
regulations) any information described in subsection (b), or
(B) fails to maintain (or cause another to maintain) records
as required by subsection (a),
such corporation shall pay a penalty of $10,000 for each taxable
year with respect to which such failure occurs.
(2) Increase in penalty where failure continues after
notification
If any failure described in paragraph (1) continues for more
than 90 days after the day on which the Secretary mails notice of
such failure to the reporting corporation, such corporation shall
pay a penalty (in addition to the amount required under paragraph
(1)) of $10,000 for each 30-day period (or fraction thereof)
during which such failure continues after the expiration of such
90-day period.
(3) Reasonable cause
For purposes of this subsection, the time prescribed by
regulations to furnish information or maintain records (and the
beginning of the 90-day period after notice by the Secretary)
shall be treated as not earlier than the last day on which (as
shown to the satisfaction of the Secretary) reasonable cause
existed for failure to furnish the information or maintain the
records.
(e) Enforcement of requests for certain records
(1) Agreement to treat corporation as agent
The rules of paragraph (3) shall apply to any transaction
between the reporting corporation and any related party who is a
foreign person unless such related party agrees (in such manner
and at such time as the Secretary shall prescribe) to authorize
the reporting corporation to act as such related party's limited
agent solely for purposes of applying sections 7602, 7603, and
7604 with respect to any request by the Secretary to examine
records or produce testimony related to any such transaction or
with respect to any summons by the Secretary for such records or
testimony. The appearance of persons or production of records by
reason of the reporting corporation being such an agent shall not
subject such persons or records to legal process for any purpose
other than determining the correct treatment under this title of
any transaction between the reporting corporation and such
related party.
(2) Rules where information not furnished
If -
(A) for purposes of determining the correct treatment under
this title of any transaction between the reporting corporation
and a related party who is a foreign person, the Secretary
issues a summons to such corporation to produce (either
directly or as agent for such related party) any records or
testimony,
(B) such summons is not quashed in a proceeding begun under
paragraph (4) and is not determined to be invalid in a
proceeding begun under section 7604(b) to enforce such summons,
and
(C) the reporting corporation does not substantially comply
in a timely manner with such summons and the Secretary has sent
by certified or registered mail a notice to such reporting
corporation that such reporting corporation has not so
substantially complied,
the Secretary may apply the rules of paragraph (3) with respect
to such transaction (whether or not the Secretary begins a
proceeding to enforce such summons). If the reporting corporation
fails to maintain (or cause another to maintain) records as
required by subsection (a), and by reason of that failure, the
summons is quashed in a proceeding described in subparagraph (B)
or the reporting corporation is not able to provide the records
requested in the summons, the Secretary may apply the rules of
paragraph (3) with respect to any transaction to which the
records relate.
(3) Applicable rules in cases of noncompliance
If the rules of this paragraph apply to any transaction -
(A) the amount of the deduction allowed under subtitle A for
any amount paid or incurred by the reporting corporation to the
related party in connection with such transaction, and
(B) the cost to the reporting corporation of any property
acquired in such transaction from the related party (or
transferred by such corporation in such transaction to the
related party),
shall be the amount determined by the Secretary in the
Secretary's sole discretion from the Secretary's own knowledge or
from such information as the Secretary may obtain through
testimony or otherwise.
(4) Judicial proceedings
(A) Proceedings to quash
Notwithstanding any law or rule of law, any reporting
corporation to which the Secretary issues a summons referred to
in paragraph (2)(A) shall have the right to begin a proceeding
to quash such summons not later than the 90th day after such
summons was issued. In any such proceeding, the Secretary may
seek to compel compliance with such summons.
(B) Review of secretarial determination of noncompliance
Notwithstanding any law or rule of law, any reporting
corporation which has been notified by the Secretary that the
Secretary has determined that such corporation has not
substantially complied with a summons referred to in paragraph
(2) shall have the right to begin a proceeding to review such
determination not later than the 90th day after the day on
which the notice referred to in paragraph (2)(C) was mailed. If
such a proceeding is not begun on or before such 90th day, such
determination by the Secretary shall be binding and shall not
be reviewed by any court.
(C) Jurisdiction
The United States district court for the district in which
the person (to whom the summons is issued) resides or is found
shall have jurisdiction to hear any proceeding brought under
subparagraph (A) or (B). Any order or other determination in
such a proceeding shall be treated as a final order which may
be appealed.
(D) Suspension of statute of limitations
If the reporting corporation brings an action under
subparagraph (A) or (B), the running of any period of
limitations under section 6501 (relating to assessment and
collection of tax) or under section 6531 (relating to criminal
prosecutions) with respect to any affected taxable year shall
be suspended for the period during which such proceeding, and
appeals therein, are pending. In no event shall any such period
expire before the 90th day after the day on which there is a
final determination in such proceeding. For purposes of this
subparagraph, the term "affected taxable year" means any
taxable year if the determination of the amount of tax imposed
for such taxable year is affected by the treatment of the
transaction to which the summons relates.
(f) Cross reference
For provisions relating to criminal penalties for violation
of this section, see section 7203.
-SOURCE-
(Added Pub. L. 97-248, title III, Sec. 339(a), Sept. 3, 1982, 96
Stat. 632; amended Pub. L. 97-448, title III, Sec. 306(b)(4), Jan.
12, 1983, 96 Stat. 2406; Pub. L. 98-369, div. A, title VII, Sec.
714(l), July 18, 1984, 98 Stat. 963; Pub. L. 99-514, title XII,
Sec. 1245(a), (b)(1)-(4), Oct. 22, 1986, 100 Stat. 2581; Pub. L.
101-239, title VII, Sec. 7403(a)-(d), Dec. 19, 1989, 103 Stat.
2358, 2359; Pub. L. 101-508, title XI, Secs. 11315(b)(1),
11704(a)(23), Nov. 5, 1990, 104 Stat. 1388-457, 1388-519; Pub. L.
104-188, title I, Secs. 1702(c)(5), 1704(f)(5)(B), Aug. 20, 1996,
110 Stat. 1869, 1880.)
-MISC1-
AMENDMENTS
1996 - Subsec. (b)(2) to (4). Pub. L. 104-188, Sec.
1704(f)(5)(B), inserted "and" at end of par. (2), substituted a
period for ", and" at end of par. (3), and struck out par. (4)
which read as follows: "such information as the Secretary may
require for purposes of carrying out the provisions of section
453C."
Subsec. (e)(4)(D). Pub. L. 104-188, Sec. 1702(c)(5), substituted
"any affected taxable year" for "any transaction to which the
summons relates" and inserted at end "For purposes of this
subparagraph, the term 'affected taxable year' means any taxable
year if the determination of the amount of tax imposed for such
taxable year is affected by the treatment of the transaction to
which the summons relates."
1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11315(b)(1), struck
out "or is a foreign corporation engaged in trade or business
within the United States" after "corporation".
Subsec. (c)(3) to (6). Pub. L. 101-508, Sec. 11704(a)(23),
redesignated pars. (4) to (6) as (3) to (5), respectively.
1989 - Subsec. (a). Pub. L. 101-239, Sec. 7403(b), inserted
before period at end "and such corporation shall maintain (in the
location, in the manner, and to the extent prescribed in
regulations) such records as may be appropriate to determine the
correct treatment of transactions with related parties as the
Secretary shall by regulations prescribe (or shall cause another
person to so maintain such records)".
Subsec. (a)(2). Pub. L. 101-239, Sec. 7403(a)(1), amended par.
(2) generally, substituting "is 25-percent foreign-owned," for "is
controlled by a foreign person,".
Subsec. (c). Pub. L. 101-239, Sec. 7403(a)(2), amended subsec.
(c) generally, substituting pars. (1) to (6) for former pars. (1)
to (3) defining "control", "related party", and "foreign person".
Subsec. (d). Pub. L. 101-239, Sec. 7403(c), inserted "or maintain
records" after "information" in heading and amended text generally,
making changes in substance and structure of pars. (1) to (3).
Subsecs. (e), (f). Pub. L. 101-239, Sec. 7403(d), added subsec.
(e) and redesignated former subsec. (e) as (f).
1986 - Subsec. (b)(1). Pub. L. 99-514, Sec. 1245(a), substituted
"each person" for "each corporation" in introductory provisions and
amended subpar. (A) generally, substituting "related party to the
reporting corporation" for "member of the same controlled group as
the reporting corporation".
Subsec. (b)(2). Pub. L. 99-514, Sec. 1245(b)(1), substituted
"each person" for "each corporation".
Subsec. (b)(3). Pub. L. 99-514, Sec. 1245(b)(2), (3), amended
par. (3) generally, substituting "foreign person which is a related
party to the reporting corporation, and" for "foreign corporation
which is a member of the same controlled group as the reporting
corporation."
Subsec. (b)(4). Pub. L. 99-514, Sec. 1245(b)(3), added par. (4).
Subsec. (c)(2). Pub. L. 99-514, Sec. 1245(b)(4), amended par. (2)
generally. Prior to amendment, par. (2), controlled group, read as
follows: "The term 'controlled group' means any controlled group of
corporations within the meaning of section 1563(a); except that -
"(A) 'at least 50 percent' shall be substituted -
"(i) for 'at least 80 percent' each place it appears in
section 1563(a)(1), and
"(ii) for 'more than 50 percent' each place it appears in
section 1563(a)(2)(B), and
"(B) the determination shall be made without regard to
subsections (a)(4), (b)(2)(C), and (e)(3)(C) of section 1563."
1984 - Subsec. (c)(1). Pub. L. 98-369 substituted section
"6038(e)(1)" for "6038(d)(1)".
1983 - Subsec. (c)(2)(B). Pub. L. 97-448 inserted ", (b)(2)(C),"
after "(a)(4)".
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 1702(c)(5) of Pub. L. 104-188 effective,
except as otherwise expressly provided, as if included in the
provision of the Revenue Reconciliation Act of 1990, Pub. L.
101-508, title XI, to which such amendment relates, see section
1702(i) of Pub. L. 104-188, set out as a note under section 38 of
this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11315(c) of Pub. L. 101-508 provided that: "The
amendments made by this section [enacting section 6038C of this
title and amending this section] shall apply to -
"(1) any requirement to furnish information under section
6038C(a) of the Internal Revenue Code of 1986 (as added by this
section) if the time for furnishing such information under such
section is after the date of the enactment of this Act [Nov. 5,
1990],
"(2) any requirement under such section 6038C(a) to maintain
records which were in existence on or after March 20, 1990,
"(3) any requirement to authorize a corporation to act as a
limited agent under section 6038C(d)(1) of such Code (as so
added) if the time for authorizing such action is after the date
of the enactment of this Act, and
"(4) any summons issued after such date of enactment,
without regard to when the taxable year (to which the information,
records, authorization, or summons relates) began."
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7403(e) of Pub. L. 101-239 provided that: "The amendments
made by this section [amending this section] shall apply to taxable
years beginning after July 10, 1989."
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1245(c) of Pub. L. 99-514 provided that: "The amendments
made by this section [amending this section and section 6038 of
this title] shall apply to taxable years beginning after December
31, 1986."
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective as if included in the
provision of the Tax Equity and Fiscal Responsibility Act of 1982,
Pub. L. 97-248, to which such amendment relates, see section 715 of
Pub. L. 98-369, set out as a note under section 31 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-448 effective as if included in the
provisions of the Tax Equity and Fiscal Responsibility Act of 1982,
Pub. L. 97-248, to which such amendment relates, see section 311(d)
of Pub. L. 97-448, set out as a note under section 31 of this
title.
EFFECTIVE DATE
Section 339(c) of Pub. L. 97-248 provided that: "The amendments
made by this section [enacting this section] shall apply to taxable
years beginning after December 31, 1982."
APPLICABILITY OF 1989 AMENDMENT
Section 11314 of Pub. L. 101-508 provided that:
"(a) General Rule. - The amendments made by section 7403 of the
Revenue Reconciliation Act of 1989 [Pub. L. 101-239, amending this
section] shall apply to -
"(1) any requirement to furnish information under section
6038A(a) of the Internal Revenue Code of 1986 (as amended by such
section 7403) if the time for furnishing such information under
such section is after the date of the enactment of this Act [Nov.
5, 1990],
"(2) any requirement under such section 6038A(a) to maintain
records which were in existence on or after March 20, 1990,
"(3) any requirement to authorize a corporation to act as a
limited agent under section 6038A(e)(1) of such Code (as so
amended) if the time for authorizing such action is after the
date of the enactment of this Act, and
"(4) any summons issued after such date of enactment,
without regard to when the taxable year (to which the information,
records, authorization, or summons relates) began. Such amendments
shall also apply in any case to which they would apply without
regard to this section.
"(b) Continuation of Old Failures. - In the case of any failure
with respect to a taxable year beginning on or before July 10,
1989, which first occurs on or before the date of the enactment of
this Act [Nov. 5, 1990] but which continues after such date of
enactment, section 6038A(d)(2) of the Internal Revenue Code of 1986
(as amended by subsection (c) of such section 7403) shall apply for
purposes of determining the amount of the penalty imposed for
30-day periods referred to in such section 6038A(d)(2) which begin
after the date of the enactment of this Act."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6038C, 6048, 6501 of this
title.
-End-
-CITE-
26 USC Sec. 6038B 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6038B. Notice of certain transfers to foreign persons
-STATUTE-
(a) In general
Each United States person who -
(1) transfers property to -
(A) a foreign corporation in an exchange described in section
332, 351, 354, 355, 356, or 361, or
(B) a foreign partnership in a contribution described in
section 721 or in any other contribution described in
regulations prescribed by the Secretary,(!1)
(2) makes a distribution described in section 336 to a person
who is not a United States person,
shall furnish to the Secretary, at such time and in such manner as
the Secretary shall by regulations prescribe, such information with
respect to such exchange or distribution as the Secretary may
require in such regulations.
(b) Exceptions for certain transfers to foreign partnerships;
special rule
(1) Exceptions
Subsection (a)(1)(B) shall apply to a transfer by a United
States person to a foreign partnership only if -
(A) the United States person holds (immediately after the
transfer) directly or indirectly at least a 10-percent interest
(as defined in section 6046A(d)) in the partnership, or
(B) the value of the property transferred (when added to the
value of the property transferred by such person or any related
person to such partnership or a related partnership during the
12-month period ending on the date of the transfer) exceeds
$100,000.
For purposes of the preceding sentence, the value of any
transferred property is its fair market value at the time of its
transfer.
(2) Special rule
If by reason of an adjustment under section 482 or otherwise, a
contribution described in subsection (a)(1) is deemed to have
been made, such contribution shall be treated for purposes of
this section as having been made not earlier than the date
specified by the Secretary.
(c) Penalty for failure to furnish information
(1) In general
If any United States person fails to furnish the information
described in subsection (a) at the time and in the manner
required by regulations, such person shall pay a penalty equal to
10 percent of the fair market value of the property at the time
of the exchange (and, in the case of a contribution described in
subsection (a)(1)(B), such person shall recognize gain as if the
contributed property had been sold for such value at the time of
such contribution).
(2) Reasonable cause exception
Paragraph (1) shall not apply to any failure if the United
States person shows such failure is due to reasonable cause and
not to willful neglect.
(3) Limit on penalty
The penalty under paragraph (1) with respect to any exchange
shall not exceed $100,000 unless the failure with respect to such
exchange was due to intentional disregard.
-SOURCE-
(Added Pub. L. 98-369, div. A, title I, Sec. 131(d)(1), July 18,
1984, 98 Stat. 664; amended Pub. L. 105-34, title XI, Sec.
1144(a)-(c), Aug. 5, 1997, 111 Stat. 984, 985; Pub. L. 105-206,
title VI, Sec. 6011(g), July 22, 1998, 112 Stat. 818.)
-MISC1-
AMENDMENTS
1998 - Subsec. (c). Pub. L. 105-206, Sec. 6011(g), made technical
amendment to directory language of Pub. L. 105-206, Sec. 1144(c).
See 1997 Amendment note below.
1997 - Subsec. (a)(1). Pub. L. 105-34, Sec. 1144(a), amended par.
(1) generally. Prior to amendment, par. (1) read as follows:
"transfers property to a foreign corporation in an exchange
described in section 332, 351, 354, 355, 356, or 361, or".
Subsec. (b). Pub. L. 105-34, Sec. 1144(b), added subsec. (b).
Former subsec. (b) redesignated (c).
Subsec. (c). Pub. L. 105-34, Sec. 1144(c), as amended by Pub. L.
105-206, Sec. 6011(g), substituted "equal to 10 percent of the fair
market value of the property at the time of the exchange (and, in
the case of a contribution described in subsection (a)(1)(B), such
person shall recognize gain as if the contributed property had been
sold for such value at the time of such contribution)" for "equal
to 25 percent of the amount of the gain realized on the exchange"
in par. (1) and added par. (3).
Pub. L. 105-34, Sec. 1144(b), redesignated subsec. (b) as (c).
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by 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 6024 of Pub. L. 105-206, set out as a note under section 1
of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1144(d)(1) of Pub. L. 105-34 provided that: "The
amendments made by this section [amending this section] shall apply
to transfers made after the date of the enactment of this Act [Aug.
5, 1997]."
EFFECTIVE DATE
Section applicable to transfers or exchanges after Dec. 31, 1984,
in taxable years ending after such date, with special rules for
certain transfers and ruling requests before Mar. 1, 1984, see
section 131(g) of Pub. L. 98-369, set out as an Effective Date of
1984 Amendment note under section 367 of this title.
ELECTION OF RETROACTIVE EFFECT
Section 1141(d)(2) of Pub. L. 105-34 provided that: "Section
1494(c) of the Internal Revenue Code of 1986 shall not apply to any
transfer after August 20, 1996, if all applicable reporting
requirements under section 6038B of such Code (as amended by this
section) are satisfied. The Secretary of the Treasury or his
delegate may prescribe simplified reporting requirements under the
preceding sentence."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6501 of this title.
-FOOTNOTE-
(!1) So in original. Probably should be followed by "or".
-End-
-CITE-
26 USC Sec. 6038C 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6038C. Information with respect to foreign corporations
engaged in U.S. business
-STATUTE-
(a) Requirement
If a foreign corporation (hereinafter in this section referred to
as the "reporting corporation") is engaged in a trade or business
within the United States at any time during a taxable year -
(1) such corporation shall furnish (at such time and in such
manner as the Secretary shall by regulations prescribe) the
information described in subsection (b), and
(2) such corporation shall maintain (at the location, in the
manner, and to the extent prescribed in regulations) such records
as may be appropriate to determine the liability of such
corporation for tax under this title as the Secretary shall by
regulations prescribe (or shall cause another person to so
maintain such records).
(b) Required information
For purposes of subsection (a), the information described in this
subsection is -
(1) the information described in section 6038A(b), and
(2) such other information as the Secretary may prescribe by
regulations relating to any item not directly connected with a
transaction for which information is required under paragraph
(1).
(c) Penalty for failure to furnish information or maintain records
The provisions of subsection (d) of section 6038A shall apply to
-
(1) any failure to furnish (within the time prescribed by
regulations) any information described in subsection (b), and
(2) any failure to maintain (or cause another to maintain)
records as required by subsection (a),
in the same manner as if such failure were a failure to comply with
the provisions of section 6038A.
(d) Enforcement of requests for certain records
(1) Agreement to treat corporation as agent
The rules of paragraph (3) shall apply to any transaction
between the reporting corporation and any related party who is a
foreign person unless such related party agrees (in such manner
and at such time as the Secretary shall prescribe) to authorize
the reporting corporation to act as such related party's limited
agent solely for purposes of applying sections 7602, 7603, and
7604 with respect to any request by the Secretary to examine
records or produce testimony related to any such transaction or
with respect to any summons by the Secretary for such records or
testimony. The appearance of persons or production of records by
reason of the reporting corporation being such an agent shall not
subject such persons or records to legal process for any purpose
other than determining the correct treatment under this title of
any transaction between the reporting corporation and such
related party.
(2) Rules where information not furnished
If -
(A) for purposes of determining the amount of the reporting
corporation's liability for tax under this title, the Secretary
issues a summons to such corporation to produce (either
directly or as an agent for a related party who is a foreign
person) any records or testimony,
(B) such summons is not quashed in a proceeding begun under
paragraph (4) of section 6038A(e) (as made applicable by
paragraph (4) of this subsection) and is not determined to be
invalid in a proceeding begun under section 7604(b) to enforce
such summons, and
(C) the reporting corporation does not substantially comply
in a timely manner with such summons and the Secretary has sent
by certified or registered mail a notice to such reporting
corporation that such reporting corporation has not so
substantially complied,
the Secretary may apply the rules of paragraph (3) with respect
to any transaction or item to which such summons relates (whether
or not the Secretary begins a proceeding to enforce such
summons). If the reporting corporation fails to maintain (or
cause another to maintain) records as required by subsection (a),
and by reason of that failure, the summons is quashed in a
proceeding described in subparagraph (B) or the reporting
corporation is not able to provide the records requested in the
summons, the Secretary may apply the rules of paragraph (3) with
respect to any transaction or item to which the records relate.
(3) Applicable rules
If the rules of this paragraph apply to any transaction or
item, the treatment of such transaction (or the amount and
treatment of any such item) shall be determined by the Secretary
in the Secretary's sole discretion from the Secretary's own
knowledge or from such information as the Secretary may obtain
through testimony or otherwise.
(4) Judicial proceedings
The provisions of section 6038A(e)(4) shall apply with respect
to any summons referred to in paragraph (2)(A); except that
subparagraph (D) of such section shall be applied by substituting
"transaction or item" for "transaction".
(e) Definitions
For purposes of this section, the terms "related party", "foreign
person", and "records" have the respective meanings given to such
terms by section 6038A(c).
-SOURCE-
(Added Pub. L. 101-508, title XI, Sec. 11315(a), Nov. 5, 1990, 104
Stat. 1388-456.)
-MISC1-
EFFECTIVE DATE
Section applicable to (1) any requirement to furnish information
under this section if the time for furnishing such information is
after Nov. 5, 1990, (2) any requirement under subsec. (a) of this
section to maintain records which were in existence on or after
Mar. 20, 1990, (3) any requirement to authorize a corporation to
act as a limited agent under subsec. (d)(1) of this section if the
time for authorizing such action is after Nov. 5, 1990, and (4) any
summons issued after Nov. 5, 1990, without regard to when the
taxable year (to which the information, records, authorization, or
summons relates) began, see section 11315(c) of Pub. L. 101-508,
set out as an Effective Date of 1990 Amendment note under section
6038A of this title.
-End-
-CITE-
26 USC Sec. 6039 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6039. Information required in connection with certain options
-STATUTE-
(a) Furnishing of information
Every corporation -
(1) which in any calendar year transfers to any person a share
of stock pursuant to such person's exercise of an incentive stock
option, or
(2) which in any calendar year records (or has by its agent
recorded) a transfer of the legal title of a share of stock
acquired by the transferor pursuant to his exercise of an option
described in section 423(c) (relating to special rule where
option price is between 85 percent and 100 percent of value of
stock),
shall (on or before January 31 of the following calendar year)
furnish to such person a written statement in such manner and
setting forth such information as the Secretary may by regulations
prescribe.
(b) Special rules
For purposes of this section -
(1) Treatment by employer to be determinative
Any option which the corporation treats as an incentive stock
option or an option granted under an employee stock purchase plan
shall be deemed to be such an option.
(2) Subsection (a)(2) applies only to first transfer described
therein
A statement is required by reason of a transfer described in
subsection (a)(2) of a share only with respect to the first
transfer of such share by the person who exercised the option.
(3) Identification of stock
Any corporation which transfers any share of stock pursuant to
the exercise of any option described in subsection (a)(2) shall
identify such stock in a manner adequate to carry out the
purposes of this section.
(c) Cross references
For definition of -
(1) the term "incentive stock option", see section 422(b),
and
(2) the term "employee stock purchase plan" (!1) see
section 423(b).
-SOURCE-
(Added Pub. L. 88-272, title II, Sec. 221(b)(1), Feb. 26, 1964, 78
Stat. 73; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-167, Sec. 7(a), Dec. 29,
1979, 93 Stat. 1276; Pub. L. 97-34, title II, Sec. 251(b)(5), Aug.
13, 1981, 95 Stat. 259; Pub. L. 101-508, title XI, Sec.
11801(c)(9)(J), Nov. 5, 1990, 104 Stat. 1388-526; Pub. L. 105-206,
title VI, Sec. 6023(20), July 22, 1998, 112 Stat. 825.)
-MISC1-
PRIOR PROVISIONS
A prior section 6039 was renumbered section 6040 of this title.
AMENDMENTS
1998 - Subsec. (a)(1). Pub. L. 105-206 inserted "to any person"
after "transfers".
1990 - Subsec. (a)(1), (2). Pub. L. 101-508, Sec.
11801(c)(9)(J)(i), added pars. (1) and (2) and struck out former
pars. (1) and (2) which read as follows:
"(1) which in any calendar year transfers a share of stock to any
person pursuant to such person's exercise of a qualified stock
option, an incentive stock option, or a restricted stock option, or
"(2) which in any calendar year records (or has by its agent
recorded) a transfer of the legal title of a share of stock -
"(A) acquired by the transfer or pursuant to his exercise of an
option described in section 423(c) (relating to special rule
where option price is between 85 percent and 100 percent of value
of stock), or
"(B) acquired by the transferor pursuant to his exercise of a
restricted stock option described in section 424(c)(1) (relating
to options under which option price is between 85 percent and 95
percent of value of stock),".
Subsec. (b)(1). Pub. L. 101-508, Sec. 11801(c)(9)(J)(ii),
substituted "an incentive stock option or an" for "a qualified
stock option, incentive stock option, a restricted stock option, or
an".
Subsec. (c). Pub. L. 101-508, Sec. 11801(c)(9)(J)(iii), amended
subsec. (c) generally, striking out references for definitions of
"qualified stock option" and "restricted stock option".
1981 - Subsec. (a)(1). Pub. L. 97-34, Sec. 251(b)(5)(A), inserted
", an incentive stock option," after "qualified stock option".
Subsec. (b)(1). Pub. L. 97-34, Sec. 251(b)(5)(B), inserted
"incentive stock option," after "qualified stock option,".
Subsec. (c)(4). Pub. L. 97-34, Sec. 251(b)(5)(C), added par. (4).
1979 - Subsec. (a). Pub. L. 96-167 substituted "Furnishing of
information" for "Requirement of reporting" in heading, and in
closing par. substituted provisions relating to the furnishing, on
or before Jan. 31 of the following calendar year, a written
statement in such manner and setting forth such information, as
prescribed by regulation for provisions prescribing the making of a
return at such time and in such manner as prescribed by regulation,
determining qualified stock options, restricted stock options or
options granted under an employee stock purchase plan to be options
under the provisions of this section, and restricting the necessity
of a return only to the first transfer of such share.
Subsec. (b). Pub. L. 96-167 added subsec. (b). Former subsec.
(b), requiring every corporation making a return to furnish each
person named in the return a written statement setting forth such
information as prescribed by regulation, and requiring such
statement to be furnished before January 31 of the year following
the calendar year for which the return was made, was struck out.
Subsec. (c). Pub. L. 96-167 redesignated subsec. (d) as (c).
Former subsec. (c), requiring any corporation transferring any
share of stock pursuant to the exercise of an option described in
subsec. (a)(2) to identify such stock, was struck out.
Subsec. (d). Pub. L. 96-167 redesignated subsec. (d) as (c).
1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable with respect to options
granted on or after Jan. 1, 1976, and exercised on or after Jan. 1,
1981, or outstanding on Jan. 1, 1981, or granted on or after Jan.
1, 1976, and outstanding Aug. 13, 1981, see section 251(c) of Pub.
L. 97-34, set out as an Effective Date note under section 422 of
this title.
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96-167 applicable with respect to calendar
years beginning after 1979, see section 7(c) of Pub. L. 96-167, set
out as a note under section 6652 of this title.
EFFECTIVE DATE
Section applicable to stock transferred pursuant to options
exercised on or after Jan. 1, 1964, See section 221(e) of Pub. L.
88-272, set out as an Effective Date of 1964 Amendment note under
section 421 of this title.
SAVINGS PROVISION
For provisions that nothing in amendment by Pub. L. 101-508 be
construed to affect treatment of certain transactions occurring,
property acquired, or items of income, loss, deduction, or credit
taken into account prior to Nov. 5, 1990, for purposes of
determining liability for tax for periods ending after Nov. 5,
1990, see section 11821(b) of Pub. L. 101-508, set out as a note
under section 29 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 424, 6724 of this title.
-FOOTNOTE-
(!1) So in original. Probably should be followed by a comma.
-End-
-CITE-
26 USC Sec. 6039A 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
[Sec. 6039A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr.
2, 1980, 94 Stat. 299]
-MISC1-
Section, added Pub. L. 94-455, title XX, Sec. 2005(d)(1), Oct. 4,
1976, 90 Stat. 1877, related to information regarding carryover
basis property acquired from a decedent. Repeal was achieved by
repealing section 2005(d)(1) of Pub. L. 94-455 and the amendments
made by that section.
EFFECTIVE DATE OF REPEAL AND REVIVAL OF PRIOR LAW
Repeal applicable in respect of decedents dying after Dec. 31,
1976, and, except for certain elections, this title to be applied
and administered as if this section had not been enacted, see
section 401(b), (e) of Pub. L. 96-223, set out as an Effective Date
of 1980 Amendment and Revival of Prior Law note under section 1023
of this title.
-End-
-CITE-
26 USC Sec. 6039B 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
[Sec. 6039B. Repealed. Pub. L. 99-514, title XIII, Sec. 1303(b)(5),
Oct. 22, 1986, 100 Stat. 2658]
-MISC1-
Section, added Pub. L. 95-600, title VI, Sec. 601(b)(4), Nov. 6,
1978, 92 Stat. 2896; amended Pub. L. 96-595, Sec. 3(b), Dec. 24,
1980, 94 Stat. 3466, related to returns of general stock ownership
corporations.
EFFECTIVE DATE OF REPEAL
Repeal effective Oct. 22, 1986, see section 1311(f) of Pub. L.
99-514, as amended, set out as an Effective Date; Transitional
Rules note under section 141 of this title.
-End-
-CITE-
26 USC Sec. 6039C 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6039C. Returns with respect to foreign persons holding direct
investments in United States real property interests
-STATUTE-
(a) General rule
To the extent provided in regulations, any foreign person holding
direct investments in United States real property interests for the
calendar year shall make a return setting forth -
(1) the name and address of such person,
(2) a description of all United States real property interests
held by such person at any time during the calendar year, and
(3) such other information as the Secretary may by regulations
prescribe.
(b) Definition of foreign persons holding direct investments in
United States real property interests
For purposes of this section, a foreign person shall be treated
as holding direct investments in United States real property
interests during any calendar year if -
(1) such person did not engage in a trade or business in the
United States at any time during such calendar year, and
(2) the fair market value of the United States real property
interests held directly by such person at any time during such
year equals or exceeds $50,000.
(c) Definitions and special rules
For purposes of this section -
(1) United States real property interest
The term "United States real property interest" has the meaning
given to such term by section 897(c).
(2) Foreign person
The term "foreign person" means any person who is not a United
States person.
(3) Attribution of ownership
For purposes of subsection (b)(2) -
(A) Interests held by partnerships, etc.
United States real property interests held by a partnership,
trust, or estate shall be treated as owned proportionately by
its partners or beneficiaries.
(B) Interests held by family members
United States real property interests held by the spouse or
any minor child of an individual shall be treated as owned by
such individual.
(4) Time and manner of filing return
All returns required to be made under this section shall be
made at such time and in such manner as the Secretary shall by
regulations prescribe.
(d) Special rule for United States interest and Virgin Islands
interest
A nonresident alien individual or foreign corporation subject to
tax under section 897(a) (and any person required to withhold tax
under section 1445) shall pay any tax and file any return required
by this title -
(1) to the United States, in the case of any interest in real
property located in the United States and an interest (other than
an interest solely as a creditor) in a domestic corporation (with
respect to the United States) described in section
897(c)(1)(A)(ii), and
(2) to the Virgin Islands, in the case of any interest in real
property located in the Virgin Islands and an interest (other
than an interest solely as a creditor) in a domestic corporation
(with respect to the Virgin Islands) described in section
897(c)(1)(A)(ii).
-SOURCE-
(Added Pub. L. 96-499, title XI, Sec. 1123(a), Dec. 5, 1980, 94
Stat. 2687; amended Pub. L. 97-34, title VIII, Sec. 831(a)(3), (e),
Aug. 13, 1981, 95 Stat. 352, 354; Pub. L. 98-369, div. A, title I,
Sec. 129(b)(1), July 18, 1984, 98 Stat. 659; Pub. L. 99-514, title
XVIII, Sec. 1810(f)(7), Oct. 22, 1986, 100 Stat. 2828.)
-MISC1-
AMENDMENTS
1986 - Subsec. (d). Pub. L. 99-514 inserted "(and any person
required to withhold tax under section 1445)" after "section
897(a)".
1984 - Pub. L. 98-369 amended section generally, inserting in
section catchline "foreign persons holding direct investments in"
and substituting in text provisions concerning returns with respect
to foreign persons holding direct investments in United States real
property for provisions concerning returns with respect to United
States real property interests.
1981 - Subsec. (b)(4)(C). Pub. L. 97-34, Sec. 831(e), substituted
"For purposes of determining whether an entity to which this
subsection applies has a substantial investor in United States real
property, the assets of any person shall include the person's pro
rata share of the United States real property interest held by any
corporation (whether domestic or foreign) if the person's pro rata
share of the United States real property interests exceeded
$50,000" for "The assets of any entity to which this subsection
applies shall include its pro rata share of the United States real
property interests held by any corporation in which the entity is a
substantial investor in United States real property".
Subsec. (f). Pub. L. 97-34, Sec. 831(a)(3), added subsec. (f).
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 effective, except as otherwise
provided, as if included in the provisions of the Tax Reform Act of
1984, Pub. L. 98-369, div. A, to which such amendment relates, see
section 1881 of Pub. L. 99-514, set out as a note under section 48
of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 129(c)(2) of Pub. L. 98-369 provided that: "The
amendments made by subsection (b) [amending this section] shall
apply to calendar year 1980 and subsequent calendar years."
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to dispositions after June
18, 1980, in taxable years ending after such date, see section
831(i) of Pub. L. 97-34, set out as a note under section 897 of
this title.
EFFECTIVE DATE
Section applicable to 1980 and subsequent calendar years, with
1980 being treated as beginning on June 19, 1980, and ending on
Dec. 31, 1980, see section 1125(b) of Pub. L. 96-499, set out as a
note under section 897 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 897, 6652 of this title;
title 22 section 3142.
-End-
-CITE-
26 USC Sec. 6039D 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6039D. Returns and records with respect to certain fringe
benefit plans
-STATUTE-
(a) In general
Every employer maintaining a specified fringe benefit plan during
any year beginning after December 31, 1984, for any portion of
which the applicable exclusion applies, shall file a return (at
such time and in such manner as the Secretary shall by regulations
prescribe) with respect to such plan showing for such year -
(1) the number of employees of the employer,
(2) the number of employees of the employer eligible to
participate under the plan,
(3) the number of employees participating under the plan,
(4) the total cost of the plan during the year,
(5) the name, address, and taxpayer identification number of
the employer and the type of business in which the employer is
engaged, and
(6) the number of highly compensated employees among the
employees described in paragraphs (1), (2), and (3).
(b) Recordkeeping requirement
Each employer maintaining a specified fringe benefit plan during
any year shall keep such records as may be necessary for purposes
of determining whether the requirements of the applicable exclusion
are met.
(c) Additional information when required by the Secretary
Any employer -
(1) who maintains a specified fringe benefit plan during any
year for which a return is required under subsection (a), and
(2) who is required by the Secretary to file an additional
return for such year,
shall file such additional return. Such additional return shall be
filed at such time and in such manner as the Secretary shall
prescribe and shall contain such information as the Secretary shall
prescribe. The Secretary may require returns under this subsection
only from a representative group of employers.
(d) Definitions and special rules
For purposes of this section -
(1) Specified fringe benefit plan
The term "specified fringe benefit plan" means any plan under
section 79, 105, 106, 120, 125, 127, 129, or 137.
(2) Applicable exclusion
The term "applicable exclusion" means, with respect to any
specified fringe benefit plan, the section specified under
paragraph (1) under which benefits under such plan are excludable
from gross income.
(3) Special rule for multiemployer plans
In the case of a multiemployer plan, the plan shall be required
to provide any information required by this section which the
Secretary determines, on the basis of the agreement between the
plan and employer, is held by the plan (and not the employer).
-SOURCE-
(Added Pub. L. 98-611, Sec. 1(d)(1), Oct. 31, 1984, 98 Stat. 3176;
amended Pub. L. 99-514, title XI, Sec. 1151(h), title XVIII, Sec.
1879(d)(1), Oct. 22, 1986, 100 Stat. 2507, 2906; Pub. L. 100-647,
title I, Sec. 1011B(a)(24), title III, Sec. 3021(a)(15)(A), Nov.
10, 1988, 102 Stat. 3486, 3631; Pub. L. 101-508, title XI, Sec.
11704(a)(24), Nov. 5, 1990, 104 Stat. 1388-519; Pub. L. 105-34,
title XVI, Sec. 1601(h)(2)(D)(iii), Aug. 5, 1997, 111 Stat. 1092.)
-COD-
CODIFICATION
Another section 6039D, added Pub. L. 98-612, Sec. 1(b)(1), Oct.
31, 1984, 98 Stat. 3180, also related to returns and records with
respect to certain fringe benefits, prior to repeal by Pub. L.
99-514, title XVIII, Sec. 1879(d)(2), Oct. 22, 1986, 100 Stat.
2906, effective, except as otherwise provided, as if included in
the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div.
A, to which such repeal relates, see section 1881 of Pub. L.
99-514, set out as a note under section 48 of this title.
-MISC1-
AMENDMENTS
1997 - Subsec. (d)(1). Pub. L. 105-34 substituted "129, or 137"
for "or 129".
1990 - Subsec. (d)(3). Pub. L. 101-508 substituted "the
employer)." for "the employer)".
1988 - Subsec. (c). Pub. L. 100-647, Sec. 1011B(a)(24), amended
directory language of Pub. L. 99-514, Sec. 1151(h)(3), see 1986
Amendment note below.
Subsec. (d). Pub. L. 100-647, Sec. 3021(a)(15)(A)(ii), inserted
"and special rules" after "Definitions" in heading.
Subsec. (d)(3). Pub. L. 100-647, Sec. 3021(a)(15)(A)(i), added
par. (3).
1986 - Subsec. (a)(6). Pub. L. 99-514, Sec. 1151(h)(2), added
par. (6).
Subsec. (c). Pub. L. 99-514, Sec. 1151(h)(3), as amended by Pub.
L. 100-647, Sec. 1011B(a)(24), inserted at end "The Secretary may
require returns under this subsection only from a representative
group of employers."
Subsec. (d). Pub. L. 99-514, Sec. 1151(h)(1), amended subsec. (d)
generally. Prior to amendment, par. (1) defined a specified fringe
benefit plan as (A) any qualified group legal services plan (as
defined in section 120), (B) any cafeteria plan (as defined in
section 125), and (C) any educational assistance plan (as defined
in section 127), and par. (2) defined "applicable exclusion" as
meaning (A) section 120 in the case of a qualified legal group
services plan, (B) section 125 in the case of a cafeteria plan, and
(C) section 127 in the case of an educational assistance plan.
Pub. L. 99-514, Sec. 1879(d)(1), in amending subsec. (d)
generally, added subpars. (1)(A) and (2)(A). Former subpars. (1)(A)
and (B) and (2)(A) and (B) were redesignated as subpars. (1)(B) and
(C) and (2)(B) and (C), respectively.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective as if included in the
provisions of the Small Business Job Protection Act of 1996, Pub.
L. 104-188, to which it relates, see section 1601(j) of Pub. L.
105-34, set out as a note under section 23 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1011B(a)(24) of 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.
Section 3021(a)(15)(B) of Pub. L. 100-647 provided that: "The
amendments made by this paragraph [amending this section] shall
apply to years beginning after 1984."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1151(h) of Pub. L. 99-514 applicable to
years beginning after Dec. 31, 1988, with certain qualifications
and exceptions, see section 1151(k) of Pub. L. 99-514, as amended,
set out as a note under section 79 of this title.
Amendment by section 1879(d)(1) of Pub. L. 99-514 effective,
except as otherwise provided, as if included in the provisions of
the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
amendment relates, see section 1881 of Pub. L. 99-514, set out as a
note under section 48 of this title.
EFFECTIVE DATE
Section effective Jan. 1, 1985, see section 1(g)(2) of Pub. L.
98-611, set out as an Effective Date of 1984 Amendment note under
section 127 of this title.
NONENFORCEMENT OF AMENDMENT MADE BY SECTION 1151 OF PUB. L. 99-514
FOR FISCAL YEAR 1990
No monies appropriated by Pub. L. 101-136 to be used to implement
or enforce section 1151 of Pub. L. 99-514 or the amendments made by
such section, see section 528 of Pub. L. 101-136, set out as a note
under section 89 of this title.
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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 120, 125, 127, 6652 of
this title.
-End-
-CITE-
26 USC Sec. 6039E 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6039E. Information concerning resident status
-STATUTE-
(a) General rule
Notwithstanding any other provision of law, any individual who -
(1) applies for a United States passport (or a renewal
thereof), or
(2) applies to be lawfully accorded the privilege of residing
permanently in the United States as an immigrant in accordance
with the immigration laws,
shall include with any such application a statement which includes
the information described in subsection (b).
(b) Information to be provided
Information required under subsection (a) shall include -
(1) the taxpayer's TIN (if any),
(2) in the case of a passport applicant, any foreign country in
which such individual is residing,
(3) in the case of an individual seeking permanent residence,
information with respect to whether such individual is required
to file a return of the tax imposed by chapter 1 for such
individual's most recent 3 taxable years, and
(4) such other information as the Secretary may prescribe.
(c) Penalty
Any individual failing to provide a statement required under
subsection (a) shall be subject to a penalty equal to $500 for each
such failure, unless it is shown that such failure is due to
reasonable cause and not to willful neglect.
(d) Information to be provided to Secretary
Notwithstanding any other provision of law, any agency of the
United States which collects (or is required to collect) the
statement under subsection (a) shall -
(1) provide any such statement to the Secretary, and
(2) provide to the Secretary the name (and any other
identifying information) of any individual refusing to comply
with the provisions of subsection (a).
Nothing in the preceding sentence shall be construed to require the
disclosure of information which is subject to section 245A of the
Immigration and Nationality Act (as in effect on the date of the
enactment of this sentence).
(e) Exemption
The Secretary may by regulations exempt any class of individuals
from the requirements of this section if he determines that
applying this section to such individuals is not necessary to carry
out the purposes of this section.
-SOURCE-
(Added Pub. L. 99-514, title XII, Sec. 1234(a)(1), Oct. 22, 1986,
100 Stat. 2565; amended Pub. L. 100-647, title I, Sec. 1012(o),
Nov. 10, 1988, 102 Stat. 3515.)
-REFTEXT-
REFERENCES IN TEXT
Section 245A of the Immigration and Nationality Act, referred to
in subsec. (d), is classified to section 1255a of Title 8, Aliens
and Nationality.
The date of the enactment of this sentence, referred to in
subsec. (d), is the date of enactment of Pub. L. 100-647, which was
approved Nov. 10, 1988.
-MISC1-
AMENDMENTS
1988 - Subsec. (d). Pub. L. 100-647 inserted sentence at end
relating to disclosure of information subject to section 245A of
the Immigration and Nationality Act.
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
Section 1234(a)(3) of Pub. L. 99-514 provided that: "The
amendments made by this subsection [enacting this section] shall
apply to applications submitted after December 31, 1987 (or, if
earlier, the effective date which shall not be earlier than January
1, 1987) of the initial regulations issued under section 6039E of
the Internal Revenue Code of 1986 as added by this subsection)."
-End-
-CITE-
26 USC Sec. 6039F 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6039F. Notice of large gifts received from foreign persons
-STATUTE-
(a) In general
If the value of the aggregate foreign gifts received by a United
States person (other than an organization described in section
501(c) and exempt from tax under section 501(a)) during any taxable
year exceeds $10,000, such United States person shall furnish (at
such time and in such manner as the Secretary shall prescribe) such
information as the Secretary may prescribe regarding each foreign
gift received during such year.
(b) Foreign gift
For purposes of this section, the term "foreign gift" means any
amount received from a person other than a United States person
which the recipient treats as a gift or bequest. Such term shall
not include any qualified transfer (within the meaning of section
2503(e)(2)) or any distribution properly disclosed in a return
under section 6048(c).
(c) Penalty for failure to file information
(1) In general
If a United States person fails to furnish the information
required by subsection (a) with respect to any foreign gift
within the time prescribed therefor (including extensions) -
(A) the tax consequences of the receipt of such gift shall be
determined by the Secretary, and
(B) such United States person shall pay (upon notice and
demand by the Secretary and in the same manner as tax) an
amount equal to 5 percent of the amount of such foreign gift
for each month for which the failure continues (not to exceed
25 percent of such amount in the aggregate).
(2) Reasonable cause exception
Paragraph (1) shall not apply to any failure to report a
foreign gift if the United States person shows that the failure
is due to reasonable cause and not due to willful neglect.
(d) Cost-of-living adjustment
In the case of any taxable year beginning after December 31,
1996, the $10,000 amount under subsection (a) shall be increased by
an amount equal to the product of such amount and the
cost-of-living adjustment for such taxable year under section
1(f)(3), except that subparagraph (B) thereof shall be applied by
substituting "1995" for "1992".
(e) Regulations
The Secretary shall prescribe such regulations as may be
necessary or appropriate to carry out the purposes of this section.
-SOURCE-
(Added Pub. L. 104-188, title I, Sec. 1905(a), Aug. 20, 1996, 110
Stat. 1913.)
-STATAMEND-
ADJUSTMENT OF AGGREGATE GIFT THRESHOLD FOR TAXABLE YEARS BEGINNING
IN 2004
For adjustment of aggregate gift threshold for purposes of
triggering reporting requirement under this section for taxable
years beginning in 2004, see section 3.29 of Revenue Procedure
2003-85, set out as a note under section 1 of this title.
-COD-
CODIFICATION
Another section 6039F was renumbered section 6039G of this title.
-MISC1-
EFFECTIVE DATE
Section 1905(c) of Pub. L. 104-188 provided that: "The amendments
made by this section [enacting this section] shall apply to amounts
received after the date of the enactment of this Act [Aug. 20,
1996] in taxable years ending after such date."
-End-
-CITE-
26 USC Sec. 6039G 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6039G. Information on individuals losing United States
citizenship
-STATUTE-
(a) In general
Notwithstanding any other provision of law, any individual who
loses United States citizenship (within the meaning of section
877(a)) shall provide a statement which includes the information
described in subsection (b). Such statement shall be -
(1) provided not later than the earliest date of any act
referred to in subsection (c), and
(2) provided to the person or court referred to in subsection
(c) with respect to such act.
(b) Information to be provided
Information required under subsection (a) shall include -
(1) the taxpayer's TIN,
(2) the mailing address of such individual's principal foreign
residence,
(3) the foreign country in which such individual is residing,
(4) the foreign country of which such individual is a citizen,
(5) in the case of an individual having a net worth of at least
the dollar amount applicable under section 877(a)(2)(B),
information detailing the assets and liabilities of such
individual, and
(6) such other information as the Secretary may prescribe.
(c) Acts described
For purposes of this section, the acts referred to in this
subsection are -
(1) the individual's renunciation of his United States
nationality before a diplomatic or consular officer of the United
States pursuant to paragraph (5) of section 349(a) of the
Immigration and Nationality Act (8 U.S.C. 1481(a)(5)),
(2) the individual's furnishing to the United States Department
of State a signed statement of voluntary relinquishment of United
States nationality confirming the performance of an act of
expatriation specified in paragraph (1), (2), (3), or (4) of
section 349(a) of the Immigration and Nationality Act (8 U.S.C.
1481(a)(1)-(4)),
(3) the issuance by the United States Department of State of a
certificate of loss of nationality to the individual, or
(4) the cancellation by a court of the United States of a
naturalized citizen's certificate of naturalization.
(d) Penalty
Any individual failing to provide a statement required under
subsection (a) shall be subject to a penalty for each year (of the
10-year period beginning on the date of loss of United States
citizenship) during any portion of which such failure continues in
an amount equal to the greater of -
(1) 5 percent of the tax required to be paid under section 877
for the taxable year ending during such year, or
(2) $1,000,
unless it is shown that such failure is due to reasonable cause and
not to willful neglect.
(e) Information to be provided to Secretary
Notwithstanding any other provision of law -
(1) any Federal agency or court which collects (or is required
to collect) the statement under subsection (a) shall provide to
the Secretary -
(A) a copy of any such statement, and
(B) the name (and any other identifying information) of any
individual refusing to comply with the provisions of subsection
(a),
(2) the Secretary of State shall provide to the Secretary a
copy of each certificate as to the loss of American nationality
under section 358 of the Immigration and Nationality Act which is
approved by the Secretary of State, and
(3) the Federal agency primarily responsible for administering
the immigration laws shall provide to the Secretary the name of
each lawful permanent resident of the United States (within the
meaning of section 7701(b)(6)) whose status as such has been
revoked or has been administratively or judicially determined to
have been abandoned.
Notwithstanding any other provision of law, not later than 30 days
after the close of each calendar quarter, the Secretary shall
publish in the Federal Register the name of each individual losing
United States citizenship (within the meaning of section 877(a))
with respect to whom the Secretary receives information under the
preceding sentence during such quarter.
(f) Reporting by long-term lawful permanent residents who cease to
be taxed as residents
In lieu of applying the last sentence of subsection (a), any
individual who is required to provide a statement under this
section by reason of section 877(e)(1) shall provide such statement
with the return of tax imposed by chapter 1 for the taxable year
during which the event described in such section occurs.
(g) Exemption
The Secretary may by regulations exempt any class of individuals
from the requirements of this section if he determines that
applying this section to such individuals is not necessary to carry
out the purposes of this section.
-SOURCE-
(Added Pub. L. 104-191, title V, Sec. 512(a), Aug. 21, 1996, 110
Stat. 2100, Sec. 6039F; renumbered Sec. 6039G, Pub. L. 105-34,
title XVI, Sec. 1602(h)(1), Aug. 5, 1997, 111 Stat. 1096.)
-REFTEXT-
REFERENCES IN TEXT
Section 358 of the Immigration and Nationality Act, referred to
in subsec. (e)(2), is classified to section 1501 of Title 8, Aliens
and Nationality.
-MISC1-
AMENDMENTS
1997 - Pub. L. 105-34 renumbered section 6039F as this section.
EFFECTIVE DATE
For special rule relating to application of this section to
certain individuals who performed an act of expatriation specified
in section 1481(a)(1)-(4) of Title 8, Aliens and Nationality,
before Feb. 6, 1995, see section 511(g)(3) of Pub. L. 104-191, set
out as an Effective Date of 1996 Amendment note under section 877
of this title.
Section 512(c) of Pub. L. 104-191 provided that: "The amendments
made by this section [enacting this section] shall apply to -
"(1) individuals losing United States citizenship (within the
meaning of section 877 of the Internal Revenue Code of 1986) on
or after February 6, 1995, and
"(2) long-term residents of the United States with respect to
whom an event described in subparagraph (A) or (B) of section
877(e)(1) of such Code occurs on or after such date.
In no event shall any statement required by such amendments be due
before the 90th day after the date of the enactment of this Act
[Aug. 21, 1996]."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 877 of this title.
-End-
-CITE-
26 USC Sec. 6039H 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6039H. Information with respect to Alaska Native Settlement
Trusts and sponsoring Native Corporations
-STATUTE-
(a) Requirement
The fiduciary of an electing Settlement Trust (as defined in
section 646(h)(1)) shall include with the return of income of the
trust a statement containing the information required under
subsection (c).
(b) Application with other requirements
The filing of any statement under this section shall be in lieu
of the reporting requirements under section 6034A to furnish any
statement to a beneficiary regarding amounts distributed to such
beneficiary (and such other reporting rules as the Secretary deems
appropriate).
(c) Required information
The information required under this subsection shall include -
(1) the amount of distributions made during the taxable year to
each beneficiary,
(2) the treatment of such distribution under the applicable
provision of section 646, including the amount that is excludable
from the recipient beneficiary's gross income under section 646,
and
(3) the amount (if any) of any distribution during such year
that is deemed to have been made by the sponsoring Native
Corporation (as defined in section 646(h)(5)).
(d) Sponsoring Native Corporation
(1) In general
The electing Settlement Trust shall, on or before the date on
which the statement under subsection (a) is required to be filed,
furnish such statement to the sponsoring Native Corporation (as
so defined).
(2) Distributees
The sponsoring Native Corporation shall furnish each recipient
of a distribution described in section 646(e)(3) a statement
containing the amount deemed to have been distributed to such
recipient by such corporation for the taxable year.
-SOURCE-
(Added Pub. L. 107-16, title VI, Sec. 671(b), June 7, 2001, 115
Stat. 147.)
-STATAMEND-
TERMINATION OF SECTION
For termination of section by section 901 of Pub. L. 107-16, see
Effective and Termination Dates note below.
-MISC1-
EFFECTIVE AND TERMINATION DATES
Section applicable to taxable years ending after June 7, 2001,
and to contributions made to electing Settlement Trusts for such
year or any subsequent year, see section 671(d) of Pub. L. 107-16,
set out as a note under section 646 of this title.
Section inapplicable to taxable, plan, or limitation years
beginning after Dec. 31, 2010, and the Internal Revenue Code of
1986 to be applied and administered to such years as if it had
never been enacted, see section 901 of Pub. L. 107-16, set out as
an Effective and Termination Dates of 2001 Amendment note under
section 1 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 646 of this title.
-End-
-CITE-
26 USC Sec. 6040 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 III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
-HEAD-
Sec. 6040. Cross references
-STATUTE-
(1) For the notice required of persons acting in a fiduciary
capacity for taxpayers or for transferees, see sections 6212,
6901(g), and 6903.
(2) For application by fiduciary for determination of tax and
discharge from personal liability therefor, see section 2204.
(3) For the notice required of taxpayers for redetermination
of taxes claimed as credits, see sections 905(c) and 2016.
(4) For exemption certificates required to be furnished to
employers by employees, see section 3402(f)(2), (3), (4), and
(5).
(5) For receipts, constituting information returns, required
to be furnished to employees, see section 6051.
[(6) Repealed. Pub. L. 89-44, title III, Sec. 305(b), June
21, 1965, 79 Stat. 148]
(7) For information required with respect to the redemption
of stamps, see section 6805.
(8) For the statement required to be filed by a corporation
expecting a net operating loss carryback or unused excess
profits credit carryback, see section 6164.
(9) For the application, which a taxpayer may file for a
tentative carryback adjustment of income taxes, see section
6411.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 744, Sec. 6037; renumbered Sec.
6038, Pub. L. 85-866, title I, Sec. 64(c), Sept. 2, 1958, 72 Stat.
1656; renumbered Sec. 6039, Pub. L. 86-780, Sec. 6(a), Sept. 14,
1960, 74 Stat. 1014; renumbered Sec. 6040, Pub. L. 88-272, title
II, Sec. 221(b)(1), Feb. 26, 1964, 78 Stat. 73; amended Pub. L.
89-44, title III, Sec. 305(b), June 21, 1965, 79 Stat. 148; Pub. L.
91-614, title I, Sec. 101(d)(2), Dec. 31, 1970, 84 Stat. 1837.)
-MISC1-
AMENDMENTS
1970 - Par. (2). Pub. L. 91-614 substituted "fiduciary" for
"executor".
1965 - Par. (6). Pub. L. 89-44 struck out par. (6) which cross
referred to section 4234 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to decedents
dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
set out as a note under section 2032 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable with respect to admissions,
services, and uses after noon, Dec. 31, 1965, see section 701(b)(1)
of Pub. L. 89-44, set out as a note under section 4291 of this
title.
-End-
-CITE-
26 USC Subpart B - Information Concerning Transactions
With Other Persons 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
SUBPART B - INFORMATION CONCERNING TRANSACTIONS WITH OTHER PERSONS
-MISC1-
Sec.
6041. Information at source.
6041A. Returns regarding payments of remuneration for
services and direct sales.(!1)
6042. Returns regarding payments of dividends and corporate
earnings and profits.
6043. Liquidating, etc., transactions.
6044. Returns regarding payments of patronage dividends.
6045. Returns of brokers.
6046. Returns as to organization or reorganization of
foreign corporations and as to acquisitions of their
stock.
6046A. Returns as to interests in foreign partnerships.
6047. Information relating to certain trusts and annuity
plans.
6048. Information with respect to certain foreign trusts.
6049. Returns regarding payments of interest.
[6050. Repealed.]
6050A. Reporting requirements of certain fishing boat
operators.
6050B. Returns relating to unemployment compensation.
[6050C. Repealed.]
6050D. Returns relating to energy grants and financing.
6050E. State and local income tax refunds.
6050F. Returns relating to social security benefits.
6050G. Returns relating to certain railroad retirement
benefits.
6050H. Returns relating to mortgage interest received in
trade or business from individuals.
6050I. Returns relating to cash received in trade or
business, etc..(!2)
6050J. Returns relating to foreclosures and abandonments of
security.
6050K. Returns relating to exchanges of certain partnership
interests.
6050L. Returns relating to certain dispositions of donated
property.
6050M. Returns relating to persons receiving contracts from
Federal executive agencies.
6050N. Returns regarding payments of royalties.
6050P. Returns relating to the cancellation of indebtedness
by certain entities.
6050Q. Certain long-term care benefits.
6050R. Returns relating to certain purchases of fish.
6050S. Returns relating to higher education tuition and
related expenses.
6050T. Returns relating to credit for health insurance costs
of eligible individuals.
AMENDMENTS
2002 - Pub. L. 107-210, div. A, title II, Sec. 202(d)(2), Aug. 6,
2002, 116 Stat. 963, added item 6050T.
1998 - Pub. L. 105-206, title VI, Sec. 6018(a), July 22, 1998,
112 Stat. 822, amended directory language of Pub. L. 104-188, Sec.
1116(b)(2). See 1996 Amendment note below.
1997 - Pub. L. 105-34, title II, Sec. 201(c)(3), Aug. 5, 1997,
111 Stat. 805, added item 6050S.
Pub. L. 105-34, title XVI, Sec. 1601(a)(2), Aug. 5, 1997, 111
Stat. 1086, provided that amendment made by section 1116(b)(2)(C)
of Pub. L. 104-188 shall be applied as if the reference to chapter
68 were a reference to chapter 61. See 1996 Amendment note below.
1996 - Pub. L. 104-191, title III, Sec. 323(c), Aug. 21, 1996,
110 Stat. 2063, added item 6050Q.
Pub. L. 104-188, title I, Sec. 1116(b)(2)(C), Aug. 20, 1996, 110
Stat. 1764, as amended by Pub. L. 105-206, title VI, Sec. 6018(a),
July 22, 1998, 112 Stat. 822, added item 6050R. See 1997 Amendment
note above.
Pub. L. 104-188, title I, Secs. 1704(t)(18), 1901(c)(2), Aug. 20,
1996, 110 Stat. 1764, 1888, 1908, substituted "Liquidating," for
"Liquidating;" in item 6043 and "Information with respect" for
"Returns as" in item 6048 and added item 6050R.
Pub. L. 104-134, title III, Sec. 31001(m)(2)(D)(iii), Apr. 26,
1996, 110 Stat. 1321-369, struck out "financial" before "entities"
in item 6050P.
1994 - Pub. L. 103-322, title II, Sec. 20415(b)(4), Sept. 13,
1994, 108 Stat. 1833, substituted "business, etc." for "business"
in item 6050I.
1993 - Pub. L. 103-66, title XIII, Sec. 13252(c), Aug. 10, 1993,
107 Stat. 532, added item 6050P.
1989 - Pub. L. 101-239, title VII, Sec. 7208(b)(3)(C), Dec. 19,
1989, 103 Stat. 2338, substituted "Liquidating; etc., transactions"
for "Return regarding corporate dissolution or liquidation" in item
6043.
1988 - Pub. L. 100-418, title I, Sec. 1941(b)(3)(B), Aug. 23,
1988, 102 Stat. 1324, struck out item 6050C "Information regarding
windfall profit tax on domestic crude oil".
1986 - Pub. L. 99-514, title XV, Secs. 1522(b), 1523(c), Oct. 22,
1986, 100 Stat. 2747, 2748, added items 6050M and 6050N.
1984 - Pub. L. 98-369, div. A, title I, Secs. 145(c), 146(c),
148(c), 149(c), 155(b)(3), title IV, Sec. 491(d)(58), July 18,
1984, 98 Stat. 685, 687, 689, 690, 693, 852, struck out "and bond
purchase" after "trust and annuity" in item 6047 and added items
6050H to 6050L.
1983 - Pub. L. 98-76, title II, Sec. 224(b)(2), Aug. 12, 1983, 97
Stat. 423, added item 6050G.
Pub. L. 98-21, title I, Sec. 121(f)(4), Apr. 20, 1983, 97 Stat.
84, added item 6050F.
1982 - Pub. L. 97-248, title III, Sec. 313(b), title IV, Sec.
405(c)(1), Sept. 3, 1982, 96 Stat. 603, 670, added items 6046A and
6050E.
1980 - Pub. L. 96-223, title I, Sec. 101(d)(2)(B), title II, Sec.
203(b)(2), Apr. 2, 1980, 94 Stat. 251, 259, added items 6050C and
6050D.
1979 - Pub. L. 96-167, Sec. 5(b), Dec. 29, 1979, 93 Stat. 1276,
struck out item 6050 "Returns relating to certain transfers to
exempt organizations".
1978 - Pub. L. 95-600, title I, Sec. 112(c)(2), Nov. 6, 1978, 92
Stat. 2778, added item 6050B.
1976 - Pub. L. 94-455, title X, Sec. 1013(e)(5), Oct. 4, 1976, 90
Stat. 1616, substituted "as to certain foreign trusts" for "as to
creation of or transfer to certain foreign trusts" in item 6048.
1969 - Pub. L. 91-172, title I, Sec. 121(e)(2), Dec. 30, 1969, 83
Stat. 548, added item 6050.
1962 - Pub. 87-834, Secs. 7(i)(2), 19(g)(1), 20(d)(2), Oct. 16,
1962, 76 Stat. 989, 1058, 1063, substituted "payments of dividends
and corporate earnings and profits" for "corporate dividends,
earnings and profits" in item 6042, substituted "organization or
reorganization of foreign corporations and as to acquisitions of
their stock" for "creation or organization, or reorganization, of
foreign corporations" in item 6046, inserted "payments of" in item
6044, and added items 6048 and 6049.
Pub. L. 87-792, Sec. 7(m)(2), Oct. 10, 1962, 76 Stat. 831, added
item 6047.
1960 - Pub. L. 86-780, Sec. 7(b), Sept. 14, 1960, 74 Stat. 1016,
substituted "Returns as to creation or organization, or
reorganization, of foreign corporations" for "Returns as to
formation or reorganization of foreign corporations," in item 6046.
-SECREF-
SUBPART REFERRED TO IN OTHER SECTIONS
This subpart is referred to in sections 6071, 6201 of this title.
-FOOTNOTE-
(!1) Editorially supplied. Section 6041A added by Pub. L. 97-248
without corresponding amendment of subpart analysis.
(!2) So in original.
-End-
-CITE-
26 USC Sec. 6041 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6041. Information at source
-STATUTE-
(a) Payments of $600 or more
All persons engaged in a trade or business and making payment in
the course of such trade or business to another person, of rent,
salaries, wages, premiums, annuities, compensations, remunerations,
emoluments, or other fixed or determinable gains, profits, and
income (other than payments to which section 6042(a)(1),
6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than
payments with respect to which a statement is required under the
authority of section 6042(a)(2), 6044(a)(2), or 6045), of $600 or
more in any taxable year, or, in the case of such payments made by
the United States, the officers or employees of the United States
having information as to such payments and required to make returns
in regard thereto by the regulations hereinafter provided for,
shall render a true and accurate return to the Secretary, under
such regulations and in such form and manner and to such extent as
may be prescribed by the Secretary, setting forth the amount of
such gains, profits, and income, and the name and address of the
recipient of such payment.
(b) Collection of foreign items
In the case of collections of items (not payable in the United
States) of interest upon the bonds of foreign countries and
interest upon the bonds of and dividends from foreign corporations
by any person undertaking as a matter of business or for profit the
collection of foreign payments of such interest or dividends by
means of coupons, checks, or bills of exchange, such person shall
make a return according to the forms or regulations prescribed by
the Secretary, setting forth the amount paid and the name and
address of the recipient of each such payment.
(c) Recipient to furnish name and address
When necessary to make effective the provisions of this section,
the name and address of the recipient of income shall be furnished
upon demand of the person paying the income.
(d) Statements to be furnished to persons with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each person with respect to whom such a return is
required a written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such return, and
(2) the aggregate amount of payments to the person required to
be shown on the return.
The written statement required under the preceding sentence shall
be furnished to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made. To the extent provided in regulations
prescribed by the Secretary, this subsection shall also apply to
persons required to make returns under subsection (b).
(e) Section does not apply to certain tips
This section shall not apply to tips with respect to which
section 6053(a) (relating to reporting of tips) applies.
(f) Section does not apply to certain health arrangements
This section shall not apply to any payment for medical care (as
defined in section 213(d)) made under -
(1) a flexible spending arrangement (as defined in section
106(c)(2)), or
(2) a health reimbursement arrangement which is treated as
employer-provided coverage under an accident or health plan for
purposes of section 106.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 745; Pub. L. 87-834, Sec. 19(f),
Oct. 16, 1962, 76 Stat. 1058; 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(b), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97-34, title
VII, Sec. 723(b)(1), Aug. 13, 1981, 95 Stat. 344; Pub. L. 97-248,
title III, Sec. 309(b)(1), Sept. 3, 1982, 96 Stat. 595; Pub. L.
98-369, div. A, title VII, Sec. 722(h)(4)(B), July 18, 1984, 98
Stat. 976; Pub. L. 99-514, title XV, Secs. 1501(c)(1), 1523(b)(2),
Oct. 22, 1986, 100 Stat. 2736, 2748; Pub. L. 104-168, title XII,
Sec. 1201(a)(1), July 30, 1996, 110 Stat. 1469; Pub. L. 108-173,
title XII, Sec. 1203(a), Dec. 8, 2003, 117 Stat. 2480.)
-MISC1-
AMENDMENTS
2003 - Subsec. (f). Pub. L. 108-173 added subsec. (f).
1996 - Subsec. (d)(1). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
1986 - Subsec. (a). Pub. L. 99-514, Sec. 1523(b)(2), substituted
"6049(a), or 6050N(a)" for "or 6049(a)".
Subsec. (d). Pub. L. 99-514, Sec. 1501(c)(1), in amending subsec.
(d) generally, substituted "information is required" for
"information is furnished" in heading and, in text, substituted
references to persons required to make returns for former
references to persons making returns.
1984 - Subsec. (a). Pub. L. 98-369 inserted "6047(e),".
1982 - Subsec. (a). Pub. L. 97-248 substituted "6049(a)" for
"6049(a)(1)", and "or 6045" for "6045, 6049(a)(2), or 6049(a)(3)".
1981 - Subsecs. (d), (e). Pub. L. 97-34 added subsec. (d) and
redesignated former subsec. (d) as (e).
1978 - Subsecs. (c), (d). Pub. L. 95-600 added subsec. (d) and
redesignated subsec. (d) as (c).
1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
1962 - Subsec. (a). Pub. L. 87-834, Sec. 19(f)(1), substituted
"(other than payments to which section 6042(a)(1), 6044(a)(1), or
6049(a)(1) applies, and other than payments with respect to which a
statement is required under the authority of section 6042(a)(2),
6044(a)(2), 6045, 6049(a)(2), or 6049(a)(3))" for "other than
payments described in section 6042(1) or section 6045)".
Subsec. (c). Pub. L. 87-834, Sec. 19(f)(2), repealed subsec. (c)
which related to returns of payments of interest by corporations.
EFFECTIVE DATE OF 2003 AMENDMENT
Pub. L. 108-173, title XII, Sec. 1203(b), Dec. 8, 2003, 117 Stat.
2480, provided that: "The amendment made by this section [amending
this section] shall apply to payments made after December 31,
2002."
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1201(b) of Pub. L. 104-168 provided that: "The amendments
made by subsection (a) [amending this section and sections 6041A,
6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, and 6050N of this
title] shall apply to statements required to be furnished after
December 31, 1996 (determined without regard to any extension)."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1501(c)(1) of Pub. L. 99-514 applicable to
returns the due date for which (determined without regard to
extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
99-514, set out as an Effective Date note under section 6721 of
this title.
Amendment by section 1523(b)(2) of Pub. L. 99-514 applicable to
payments made after Dec. 31, 1986, see section 1523(d) of Pub. L.
99-514, set out as an Effective Date note under section 6050N of
this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to payments or
distributions after Dec. 31, 1984, unless the payor elects to have
such amendment apply to payments or distributions before Jan. 1,
1985, see section 722(h)(5)(B) of Pub. L. 98-369, set out as a note
under section 643 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to amounts paid (or
treated as paid) after Dec. 31, 1982, see section 309(c) of Pub. L.
97-248, set out as a note under section 6049 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to returns and statements
required to be furnished after Dec. 31, 1981, see section 723(c) of
Pub. L. 97-34, set out as a note under section 6652 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-600 applicable to payments made after
Dec. 31, 1978, see section 501(c) of Pub. L. 95-600, set out as a
note under section 6001 of this title.
EFFECTIVE DATE OF 1962 AMENDMENT
Amendment by Pub. L. 87-834 applicable to payments of dividends
and interest made on or after Jan. 1, 1963, and to payments of
amounts described in section 6044(b) of this title made on or after
Jan. 1, 1963. with respect to patronage occurring on or after the
first day of the first taxable year of the cooperative beginning on
or after Jan. 1, 1963, see section 19(h) of Pub. L. 87-834, set out
as a note under section 6042 of this title.
ALLOWANCE OF ELECTRONIC 1099'S
Pub. L. 107-147, title IV, Sec. 401, Mar. 9, 2002, 116 Stat. 40,
provided that: "Any person required to furnish a statement under
any section of subpart B of part III of subchapter A of chapter 61
of the Internal Revenue Code of 1986 for any taxable year ending
after the date of the enactment of this Act [Mar. 9, 2002], may
electronically furnish such statement (without regard to any first
class mailing requirement) to any recipient who has consented to
the electronic provision of the statement in a manner similar to
the one permitted under regulations issued under section 6051 of
such Code or in such other manner as provided by the Secretary."
EMPLOYER'S DUTIES IN CONNECTION WITH RECORDING AND REPORTING OF
TIPS
Pub. L. 94-455, title XXI, Sec. 2211, Oct. 4, 1976, 90 Stat.
1905, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100
Stat. 2095, provided that:
"(a) Suspension of Rulings. - Until January 1, 1979, the law with
respect to the duty of an employer under section 6041(a) of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] to report
charge account tips of employees to the Internal Revenue Service
(other than charge account tips included in statements furnished to
the employer under section 6053(a) of such Code) shall be
administered -
"(1) without regard to Revenue Rulings 75-400 and 76-231, and
"(2) in accordance with the manner in which such law was
administered before the issuance of such rulings.
"(b) Effective Date. - This section shall take effect on January
1, 1976."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3406, 3509, 6045, 6051,
6724 of this title; title 25 section 2719.
-End-
-CITE-
26 USC Sec. 6041A 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6041A. Returns regarding payments of remuneration for services
and direct sales
-STATUTE-
(a) Returns regarding remuneration for services
If -
(1) any service-recipient engaged in a trade or business pays
in the course of such trade or business during any calendar year
remuneration to any person for services performed by such person,
and
(2) the aggregate of such remuneration paid to such person
during such calendar year is $600 or more,
then the service-recipient shall make a return, according to the
forms or regulations prescribed by the Secretary, setting forth the
aggregate amount of such payments and the name and address of the
recipient of such payments. For purposes of the preceding sentence,
the term "service-recipient" means the person for whom the service
is performed.
(b) Direct sales of $5,000 or more
(1) In general
If -
(A) any person engaged in a trade or business in the course
of such trade or business during any calendar year sells
consumer products to any buyer on a buy-sell basis, a
deposit-commission basis, or any similar basis which the
Secretary prescribes by regulations, for resale (by the buyer
or any other person) in the home or otherwise than in a
permanent retail establishment, and
(B) the aggregate amount of the sales to such buyer during
such calendar year is $5,000 or more,
then such person shall make a return, according to the forms or
regulations prescribed by the Secretary, setting forth the name
and address of the buyer to whom such sales are made.
(2) Definitions
For purposes of paragraph (1) -
(A) Buy-sell basis
A transaction is on a buy-sell basis if the buyer performing
the services is entitled to retain part or all of the
difference between the price at which the buyer purchases the
product and the price at which the buyer sells the product as
part or all of the buyer's remuneration for the services, and
(B) Deposit-commission basis
A transaction is on a deposit-commission basis if the buyer
performing the services is entitled to retain part or all of a
purchase deposit paid by the consumer in connection with the
transaction as part or all of the buyer's remuneration for the
services.
(c) Certain services not included
No return shall be required under subsection (a) or (b) if a
statement with respect to the services is required to be furnished
under section 6051, 6052, or 6053.
(d) Applications to governmental units
(1) Treated as persons
The term "person" includes any governmental unit (and any
agency or instrumentality thereof).
(2) Special rules
In the case of any payment by a governmental entity or any
agency or instrumentality thereof -
(A) subsection (a) shall be applied without regard to the
trade or business requirement contained therein, and
(B) any return under this section shall be made by the
officer or employee having control of the payment or
appropriately designated for the purpose of making such return.
(3) Payments to corporations by Federal executive agencies
(A) In general
Notwithstanding any regulation prescribed by the Secretary
before the date of the enactment of this paragraph, subsection
(a) shall apply to remuneration paid to a corporation by any
Federal executive agency (as defined in section 6050M(b)).
(B) Exception
Subparagraph (A) shall not apply to -
(i) services under contracts described in section
6050M(e)(3) with respect to which the requirements of section
6050M(e)(2) are met, and
(ii) such other services as the Secretary may specify in
regulations prescribed after the date of the enactment of
this paragraph.
(e) Statements to be furnished to persons with respect to whom
information is required to be furnished
Every person required to make a return under subsection (a) or
(b) shall furnish to each person whose name is required to be set
forth in such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such return, and
(2) in the case of subsection (a), the aggregate amount of
payments to the person required to be shown on such return.
The written statement required under the preceding sentence shall
be furnished to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was made.
(f) Recipient to furnish name, address, and identification number;
inclusion on return
(1) Furnishing of information
Any person with respect to whom a return or statement is
required under this section to be made by another person shall
furnish to such other person his name, address, and
identification number at such time and in such manner as the
Secretary may prescribe by regulations.
(2) Inclusion on return
The person to whom an identification number is furnished under
paragraph (1) shall include such number on any return which such
person is required to file under this section and to which such
identification number relates.
-SOURCE-
(Added Pub. L. 97-248, title III, Sec. 312(a), Sept. 3, 1982, 96
Stat. 601; amended Pub. L. 104-168, title XII, Sec. 1201(a)(2),
July 30, 1996, 110 Stat. 1469; Pub. L. 105-34, title X, Sec.
1022(a), Aug. 5, 1997, 111 Stat. 923.)
-REFTEXT-
REFERENCES IN TEXT
The date of the enactment of this paragraph, referred to in
subsec. (d)(3), is the date of enactment of Pub. L. 105-34, which
was approved Aug. 5, 1997.
-MISC1-
AMENDMENTS
1997 - Subsec. (d)(3). Pub. L. 105-34 added par. (3).
1996 - Subsec. (e)(1). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1022(b) of Pub. L. 105-34 provided that: "The amendment
made by this section [amending this section] shall apply to returns
the due date for which (determined without regard to any extension)
is more than 90 days after the date of the enactment of this Act
[Aug. 5, 1997]."
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE
Section 312(c) of Pub. L. 97-248 provided that: "The amendments
made by this section [enacting this section and amending section
6678 of this title] shall apply to payments and sales made after
December 31, 1982."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3406, 3509, 6721, 6722,
6724 of this title.
-End-
-CITE-
26 USC Sec. 6042 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6042. Returns regarding payments of dividends and corporate
earnings and profits
-STATUTE-
(a) Requirement of reporting
(1) In general
Every person -
(A) who makes payments of dividends aggregating $10 or more
to any other person during any calendar year, or
(B) who receives payments of dividends as a nominee and who
makes payments aggregating $10 or more during any calendar year
to any other person with respect to the dividends so received,
shall make a return according to the forms or regulations
prescribed by the Secretary, setting forth the aggregate amount
of such payments and the name and address of the person to whom
paid.
(2) Returns required by the Secretary
Every person who makes payments of dividends aggregating less
than $10 to any other person during any calendar year shall, when
required by the Secretary, make a return setting forth the
aggregate amount of such payments, and the name and address of
the person to whom paid.
(b) Dividend defined
(1) General rule
For purposes of this section, the term "dividend" means -
(A) any distribution by a corporation which is a dividend (as
defined in section 316); and
(B) any payment made by a stockbroker to any person as a
substitute for a dividend (as so defined).
(2) Exceptions
For purposes of this section, the term "dividend" does not
include any distribution or payment -
(A) to the extent provided in regulations prescribed by the
Secretary -
(i) by a foreign corporation, or
(ii) to a foreign corporation, a nonresident alien, or a
partnership not engaged in a trade or business in the United
States and composed in whole or in part of nonresident
aliens, or
(B) except to the extent otherwise provided in regulations
prescribed by the Secretary, to any person described in section
6049(b)(4).
(3) Special rule
If the person making any payment described in subsection
(a)(1)(A) or (B) is unable to determine the portion of such
payment which is a dividend or is paid with respect to a
dividend, he shall, for purposes of subsection (a)(1), treat the
entire amount of such payment as a dividend or as an amount paid
with respect to a dividend.
(c) Statements to be furnished to persons with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each person whose name is required to be set forth in
such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such return, and
(2) the aggregate amount of payments to the person required to
be shown on the return.
The written statement required under the preceding sentence shall
be furnished (either in person or in a statement mailing by
first-class mail which includes adequate notice that the statement
is enclosed) to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made and shall be in such form as the
Secretary may prescribe by regulations.
(d) Statements to be furnished by corporations to Secretary
Every corporation shall, when required by the Secretary -
(1) furnish to the Secretary a statement stating the name and
address of each shareholder, and the number of shares owned by
each shareholder;
(2) furnish to the Secretary a statement of such facts as will
enable him to determine the portion of the earnings and profits
of the corporation (including gains, profits, and income not
taxed) accumulated during such periods as the Secretary may
specify, which have been distributed or ordered to be
distributed, respectively, to its shareholders during such
taxable years as the Secretary may specify; and
(3) furnish to the Secretary a statement of its accumulated
earnings and profits and the names and addresses of the
individuals or shareholders who would be entitled to such
accumulated earnings and profits if divided or distributed, and
of the amounts that would be payable to each.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 746; Pub. L. 87-834, Sec. 19(a),
Oct. 16, 1962, 76 Stat. 1053; Pub. L. 94-455, title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248, title
III, Secs. 303(a), 308(a), Sept. 3, 1982, 96 Stat. 587, 591; Pub.
L. 97-354, Sec. 5(a)(40), Oct. 19, 1982, 96 Stat. 1696; Pub. L.
98-67, title I, Secs. 102(a), 108(b), Aug. 5, 1983, 97 Stat. 369,
383; Pub. L. 98-369, div. A, title VII, Sec. 714(d), July 18, 1984,
98 Stat. 961; Pub. L. 99-514, title XV, Sec. 1501(c)(2), Oct. 22,
1986, 100 Stat. 2736; Pub. L. 104-168, title XII, Sec. 1201(a)(3),
July 30, 1996, 110 Stat. 1469.)
-MISC1-
AMENDMENTS
1996 - Subsec. (c)(1). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
1986 - Subsec. (c). Pub. L. 99-514, in amending subsec. (c)
generally, substituted "information is required" for "information
is furnished" in heading and, in text, substituted references to
persons required to make returns for former references to persons
making returns and struck out provisions directing that no
statement was required to be furnished to any person under this
subsection if the aggregate amount of payments to such person as
shown on the return made under subsec. (a)(1) was less than $10.
1984 - Subsec. (b)(2). Pub. L. 98-369, in amending par. (2)
generally, designated existing provision as subpar. (A),
redesignated as cls. (i) and (ii) of subpar. (A) text formerly
designated (A) and (B), and added subpar. (B).
1983 - Pub. L. 98-67 substituted in subsec. (c) "The written
statement required under the preceding sentence shall be furnished
(either in person or in a separate mailing by first-class mail) to
the person on or before January 31 of the year following the
calendar year for which the return under subsection (a) was made,
and shall be in such form as the Secretary may prescribe by
regulations" for "The written statement required under the
preceding sentence shall be furnished to the person on or before
January 31 of the year following the calendar year for which the
return under subsection (a)(1) was made" and repealed amendments
made by Pub. L. 97-248. See 1982 Amendment note below.
1982 - Subsecs. (a)(1), (c), (e). Pub. L. 97-248 provided that,
applicable to payments of interest, dividends, and patronage
dividends paid or credited after June 30, 1983, subsecs. (a)(1) and
(c) are amended and a new subsec. (e) is added. 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.
Subsec. (b)(2). Pub. L. 97-354 redesignated cl. (A)(i) as subpar.
(A) and cl. (A)(ii) as subpar. (B). Former subpar. (B), excluding
from the term "dividends" any amount described in section 1373
(relating to undistributed taxable income of electing small
business corporations), was struck out.
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
1962 - Pub. L. 87-834 substituted "Returns regarding payments of
dividends and corporate earnings and profits" for "Returns
regarding corporate dividends, earnings, and profits" in section
catchline, added subsecs. (a) to (c), designated existing
provisions of section as subsec. (d), and substituted in par. (1)
of subsec. (d) "furnish to the Secretary or his delegate a
statement stating the name and address of each shareholder, and the
number of shares owned by each shareholder" for "Make a return of
its payments of dividends, stating the name and address of, the
number of shares owned by, and the amount of dividends paid to,
each shareholder."
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Oct.
22, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective as if included in the
provision of the Tax Equity and Fiscal Responsibility Act of 1982,
Pub. L. 97-248, to which such amendment relates, see section 715 of
Pub. L. 98-369, set out as a note under section 31 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 108(b) of 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 1982 AMENDMENT
Amendment by Pub. L. 97-354 applicable to taxable years beginning
after Dec. 31, 1982, see section 6(a) of Pub. L. 97-354, set out as
an Effective Date note under section 1361 of this title.
EFFECTIVE DATE OF 1962 AMENDMENT
Section 19(h) of Pub. L. 87-834, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) Dividends and interest. - The amendments made by this
section [enacting sections 6049 and 6678 of this title and amending
this section and sections 6041, 6044, and 6052 of this title] shall
apply to payments of dividends and interest made on or after
January 1, 1963.
"(2) Patronage dividends. - The amendments made by this section
shall apply to payments of amounts described in section 6044(b) of
the Internal Revenue Code of 1986 [formerly I.R.C. 1954] made on or
after January 1, 1963, with respect to patronage occurring on or
after the first day of the first taxable year of the cooperative
beginning on or after January 1, 1963."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3406, 6041, 6652, 6724 of
this title.
-End-
-CITE-
26 USC Sec. 6043 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6043. Liquidating, etc., transactions
-STATUTE-
(a) Corporate liquidating, etc., transactions
Every corporation shall -
(1) Within 30 days after the adoption by the corporation of a
resolution or plan for the dissolution of the corporation or for
the liquidation of the whole or any part of its capital stock,
make a return setting forth the terms of such resolution or plan
and such other information as the Secretary shall by forms or
regulations prescribe; and
(2) When required by the Secretary, make a return regarding its
distributions in liquidation, stating the name and address of,
the number and class of shares owned by, and the amount paid to,
each shareholder, or, if the distribution is in property other
than money, the fair market value (as of the date the
distribution is made) of the property distributed to each
shareholder.
(b) Exempt organizations
Every organization which for any of its last 5 taxable years
preceding its liquidation, dissolution, termination, or substantial
contraction was exempt from taxation under section 501(a) shall
file such return and other information with respect to such
liquidation, dissolution, termination, or substantial contraction
as the Secretary shall by forms or regulations prescribe; except
that -
(1) no return shall be required under this subsection from
churches, their integrated auxiliaries, conventions or
associations of churches, or any organization which is not a
private foundation (as defined in section 509(a)) and the gross
receipts of which in each taxable year are normally not more than
$5,000, and
(2) the Secretary may relieve any organization from such filing
where he determines that such filing is not necessary to the
efficient administration of the internal revenue laws or, with
respect to an organization described in section 401(a), where the
employer who established such organization files such a return.
(c) Changes in control and recapitalizations
If -
(1) control (as defined in section 304(c)(1)) of a corporation
is acquired by any person (or group of persons) in a transaction
(or series of related transactions), or
(2) there is a recapitalization of a corporation or other
substantial change in the capital structure of a corporation,
when required by the Secretary, such corporation shall make a
return (at such time and in such manner as the Secretary may
prescribe) setting forth the identity of the parties to the
transaction, the fees involved, the changes in the capital
structure involved, and such other information as the Secretary may
require with respect to such transaction.
(d) Cross references
For provisions relating to penalties for failure to file -
(1) a return under subsection (b), see section 6652(c), or
(2) a return under subsection (c), see section 6652(1).(!1)
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 746; Pub. L. 91-172, title I,
Sec. 101(j)(35), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
99-514, title XV, Sec. 1501(d)(1)(C), Oct. 22, 1986, 100 Stat.
2740; Pub. L. 101-239, title VII, Sec. 7208(b)(1), (3)(A), (B),
Dec. 19, 1989, 103 Stat. 2337, 2338; Pub. L. 104-188, title I, Sec.
1704(t)(17), Aug. 20, 1996, 110 Stat. 1888.)
-MISC1-
AMENDMENTS
1996 - Pub. L. 104-188 substituted "Liquidating, etc.,
transactions" for "Liquidating; etc., transactions" in section
catchline.
1989 - Pub. L. 101-239, Sec. 7208(b)(3)(B), substituted
"Liquidating; etc., transactions" for "Returns regarding
liquidation, dissolution, termination, or contraction" in section
catchline.
Subsec. (a). Pub. L. 101-239, Sec. 7208(b)(3)(A), substituted
"Corporate liquidating, etc., transactions" for "Corporations" in
heading.
Subsecs. (c), (d). Pub. L. 101-239, Sec. 7208(b)(1), added
subsecs. (c) and (d) and struck out former subsec. (c) which read
as follows: "Cross Reference. - For provisions relating to
penalties for failure to file a return required by subsection (b),
see section 6652(c)."
1986 - Subsec. (c). Pub. L. 99-514 substituted "section 6652(c)"
for "section 6652(d)".
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
1969 - Pub. L. 91-172 inserted references to termination and
contraction in section catchline, designated existing provisions as
subsec. (a), and added subsecs. (b) and (c).
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7208(b)(4) of Pub. L. 101-239 provided that: "The
amendments made by this subsection [amending this section and
section 6652 of this title] shall apply to transactions after March
31, 1990."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to taxable years beginning
after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172,
set out as an Effective Date note under section 4940 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6033, 6652 of this title.
-FOOTNOTE-
(!1) So in original. Probably should be section "6652(l)."
-End-
-CITE-
26 USC Sec. 6044 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6044. Returns regarding payments of patronage dividends
-STATUTE-
(a) Requirement of reporting
(1) In general
Except as otherwise provided in this section, every cooperative
to which part I of subchapter T of chapter 1 applies, which makes
payments of amounts described in subsection (b) aggregating $10
or more to any person during any calendar year, shall make a
return according to the forms of regulations prescribed by the
Secretary, setting forth the aggregate amount of such payments
and the name and address of the person to whom paid.
(2) Returns required by the Secretary
Every such cooperative which makes payments of amounts
described in subsection (b) aggregating less than $10 to any
person during any calendar year shall, when required by the
Secretary, make a return setting forth the aggregate amount of
such payments and the name and address of the person to whom
paid.
(b) Amounts subject to reporting
(1) General rule
Except as otherwise provided in this section, the amounts
subject to reporting under subsection (a) are -
(A) the amount of any patronage dividend (as defined in
section 1388(a)) which is paid in money, qualified written
notices of allocation (as defined in section 1388(c)), or other
property (except nonqualified written notices of allocation as
defined in section 1388(d)),
(B) any amount described in section 1382(c)(2)(A) (relating
to certain nonpatronage distributions) which is paid in money,
qualified written notices of allocation, or other property
(except nonqualified written notices of allocation) by an
organization exempt from tax under section 521 (relating to
exemption of farmers' cooperatives from tax),
(C) any amount described in section 1382(b)(2) (relating to
redemption of nonqualified written notices of allocation) and,
in the case of an organization described in section 1381(a)(1),
any amount described in section 1382(c)(2)(B) (relating to
redemption of nonqualified written notices of allocation paid
with respect to earnings derived from sources other than
patronage), and
(D) the amount of any per-unit retain allocation (as defined
in section 1388(f)) which is paid in qualified per-unit retain
certificates (as defined in section 1388(h)), and
(E) any amount described in section 1382(b)(4) (relating to
redemption of nonqualified per-unit retain certificates).
(2) Exceptions
The provisions of subsection (a) shall not apply, to the extent
provided in regulations prescribed by the Secretary, to any
payment -
(A) by a foreign corporation, or
(B) to a foreign corporation, a nonresident alien, or a
partnership not engaged in trade or business in the United
States and composed in whole or in part of nonresident aliens.
(c) Exemption for certain consumer cooperatives
A cooperative which the Secretary determines is primarily engaged
in selling at retail goods or services of a type that are generally
for personal, living, or family use shall, upon application to the
Secretary, be granted exemption from the reporting requirements
imposed by subsection (a). Application for exemption under this
subsection shall be made in accordance with regulations prescribed
by the Secretary.
(d) Determination of amount paid
For purposes of this section, in determining the amount of any
payment -
(1) property (other than a qualified written notice of
allocation or a qualified per-unit retain certificate) shall be
taken into account at its fair market value, and
(2) a qualified written notice of allocation or a qualified
per-unit retain certificate shall be taken into account at its
stated dollar amount.
(e) Statements to be furnished to persons with respect to whom
information is required
Every cooperative required to make a return under subsection (a)
shall furnish to each person whose name is required to be set forth
in such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the cooperative required to make such return, and
(2) the aggregate amount of payments to the person required to
be shown on the return.
The written statement required under the preceding sentence shall
be furnished (either in person or in a statement mailing by
first-class mail which includes adequate notice that the statement
is enclosed) to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made and shall be in such form as the
Secretary may prescribe by regulations.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 746; Pub. L. 87-834, Sec. 19(b),
Oct. 16, 1962, 76 Stat. 1054; Pub. L. 89-809, title II, Sec.
211(d), Nov. 13, 1966, 80 Stat. 1584; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
title III, Secs. 304, 308(a), Sept. 3, 1982, 96 Stat. 587, 591;
Pub. L. 98-67, title I, Secs. 102(a), 108(c), Aug. 5, 1983, 97
Stat. 369, 383; Pub. L. 99-514, title XV, Sec. 1501(c)(3), Oct. 22,
1986, 100 Stat. 2737; Pub. L. 104-168, title XII, Sec. 1201(a)(4),
July 30, 1996, 110 Stat. 1469.)
-MISC1-
AMENDMENTS
1996 - Subsec. (e)(1). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
1986 - Subsec. (e). Pub. L. 99-514, in amending subsec. (e)
generally, substituted "information is required" for "information
is furnished" in heading and, in text, substituted references to
persons required to make a return for former references to persons
making a return and struck out provision directing that no
statement was required if the aggregate amount of payments made to
the person as shown on the return was less than $10.
1983 - Pub. L. 98-67 substituted in subsec. (e) "The written
statement required under the preceding sentence shall be furnished
(either in person or in a separate mailing by first-class mail) to
the person on or before January 31 of the year following the
calendar year for which the return under subsection (a) was made,
and shall be in such form as the Secretary may prescribe by
regulations" for "The written statement required under the
preceding sentence shall be furnished to the person on or before
January 31 of the year following the calendar year for which the
return under subsection (a)(1) was made" and repealed amendments
made by Pub. L. 97-248. See 1982 Amendment note below.
1982 - Subsecs. (a)(1), (b)(1), (e), (f). Pub. L. 97-248 provided
that, applicable to payments of interest, dividends, and patronage
dividends paid or credited after June 30, 1983, subsecs. (a)(1),
(b)(1), and (e) are amended and a new subsec. (f) is added. Section
102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369,
repealed subtitle A (Secs. 301-308) 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.
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
1966 - Subsec. (b)(1). Pub. L. 89-809, Sec. 211(d)(1), added
subpars. (D) and (E).
Subsec. (d). Pub. L. 89-809, Sec. 211(d)(2), inserted references
to qualified per-unit retain certificates.
1962 - Pub. L. 87-834 substituted "Returns regarding payments of
patronage dividends" for "Returns regarding patronage dividends" in
section catchline and amended text generally. Prior to amendment,
text read as follows:
"(a) Payments of $100 or More. - Any corporation allocating
amounts as patronage dividends, rebates, or refunds (whether in
cash, merchandise, capital stock, revolving fund certificates,
retain certificates, certificates of indebtedness, letters of
advice, or in some other manner that discloses to each patron the
amount of such dividend, refund, or rebate) shall make a return
showing -
"(1) The name and address of each patron to whom it has made
such allocations amounting to $100 or more during the calendar
year; and
"(2) The amount of such allocations to each patron.
"(b) Payments Regardless of Amount. - If required by the
Secretary or his delegate, any such corporation shall make a return
of all patronage dividends, rebates, or refunds made during the
calendar year to its patrons.
"(c) Exceptions. - This section shall not apply in the case of
any corporation (including any cooperative or nonprofit corporation
engaged in rural electrification) described in section 501(c)(12)
or (15) which is exempt from tax under section 501(a), or in the
case of any corporation subject to a tax imposed by subchapter L of
chapter 1."
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Oct.
22, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 108(c) of 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 1966 AMENDMENT
Amendment by Pub. L. 89-809 applicable with respect to calendar
years after 1966, see section 211(e)(2) of Pub. L. 89-809, set out
as a note under section 1382 of this title.
EFFECTIVE DATE OF 1962 AMENDMENT
Amendment by Pub. L. 87-834 applicable to payments of dividends
and interest made on or after Jan. 1, 1963, and to payments of
amounts described in subsection (b) of this section made on or
after Jan. 1, 1963, with respect to patronage occurring on or after
the first day of the first taxable year of the cooperative
beginning on or after Jan. 1, 1963, see section 19(h) of Pub. L.
87-834, set out as a note under section 6042 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3406, 6041, 6652, 6724 of
this title.
-End-
-CITE-
26 USC Sec. 6045 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6045. Returns of brokers
-STATUTE-
(a) General rule
Every person doing business as a broker shall, when required by
the Secretary, make a return, in accordance with such regulations
as the Secretary may prescribe, showing the name and address of
each customer, with such details regarding gross proceeds and such
other information as the Secretary may by forms or regulations
require with respect to such business.
(b) Statements to be furnished to customers
Every person required to make a return under subsection (a) shall
furnish to each customer whose name is required to be set forth in
such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such return, and
(2) the information required to be shown on such return with
respect to such customer.
The written statement required under the preceding sentence shall
be furnished to the customer on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made.
(c) Definitions
For purposes of this section -
(1) Broker
The term "broker" includes -
(A) a dealer,
(B) a barter exchange, and
(C) any other person who (for a consideration) regularly acts
as a middleman with respect to property or services.
A person shall not be treated as a broker with respect to
activities consisting of managing a farm on behalf of another
person.
(2) Customer
The term "customer" means any person for whom the broker has
transacted any business.
(3) Barter exchange
The term "barter exchange" means any organization of members
providing property or services who jointly contract to trade or
barter such property or services.
(4) Person
The term "person" includes any governmental unit and any agency
or instrumentality thereof.
(d) Statements required in case of certain substitute payments
If any broker -
(1) transfers securities of a customer for use in a short sale
or similar transaction, and
(2) receives (on behalf of the customer) a payment in lieu of -
(A) a dividend,
(B) tax-exempt interest, or
(C) such other items as the Secretary may prescribe by
regulations,
during the period such short sale or similar transaction is open,
the broker shall furnish such customer a written statement (at such
time and in the manner as the Secretary shall prescribe by
regulations) identifying such payment as being in lieu of the
dividend, tax-exempt interest, or such other item. The Secretary
may prescribe regulations which require the broker to make a return
which includes the information contained in such written statement.
(e) Return required in the case of real estate transactions
(1) In general
In the case of a real estate transaction, the real estate
reporting person shall file a return under subsection (a) and a
statement under subsection (b) with respect to such transaction.
(2) Real estate reporting person
For purposes of this subsection, the term "real estate
reporting person" means any of the following persons involved in
a real estate transaction in the following order:
(A) the person (including any attorney or title company)
responsible for closing the transaction,
(B) the mortgage lender,
(C) the seller's broker,
(D) the buyer's broker, or
(E) such other person designated in regulations prescribed by
the Secretary.
Any person treated as a real estate reporting person under the
preceding sentence shall be treated as a broker for purposes of
subsection (c)(1).
(3) Prohibition of separate charge for filing return
It shall be unlawful for any real estate reporting person to
separately charge any customer for complying with any requirement
of paragraph (1). Nothing in this paragraph shall be construed to
prohibit the real estate reporting person from taking into
account its cost of complying with such requirement in
establishing its charge (other than a separate charge for
complying with such requirement) to any customer for performing
services in the case of a real estate transaction.
(4) Additional information required
In the case of a real estate transaction involving a residence,
the real estate reporting person shall include the following
information on the return under subsection (a) and on the
statement under subsection (b):
(A) The portion of any real property tax which is treated as
a tax imposed on the purchaser by reason of section
164(d)(1)(B).
(B) Whether or not the financing (if any) of the seller was
federally-subsidized indebtedness (as defined in section
143(m)(3)).
(5) Exception for sales or exchanges of certain principal
residences
(A) In general
Paragraph (1) shall not apply to any sale or exchange of a
residence for $250,000 or less if the person referred to in
paragraph (2) receives written assurance in a form acceptable
to the Secretary from the seller that -
(i) such residence is the principal residence (within the
meaning of section 121) of the seller,
(ii) if the Secretary requires the inclusion on the return
under subsection (a) of information as to whether there is
federally subsidized mortgage financing assistance with
respect to the mortgage on residences, that there is no such
assistance with respect to the mortgage on such residence,
and
(iii) the full amount of the gain on such sale or exchange
is excludable from gross income under section 121.
If such assurance includes an assurance that the seller is
married, the preceding sentence shall be applied by
substituting "$500,000" for "$250,000".
The Secretary may by regulation increase the dollar amounts under
this subparagraph if the Secretary determines that such an
increase will not materially reduce revenues to the Treasury.
(B) Seller
For purposes of this paragraph, the term "seller" includes
the person relinquishing the residence in an exchange.
(f) Return required in the case of payments to attorneys
(1) In general
Any person engaged in a trade or business and making a payment
(in the course of such trade or business) to which this
subsection applies shall file a return under subsection (a) and a
statement under subsection (b) with respect to such payment.
(2) Application of subsection
(A) In general
This subsection shall apply to any payment to an attorney in
connection with legal services (whether or not such services
are performed for the payor).
(B) Exception
This subsection shall not apply to the portion of any payment
which is required to be reported under section 6041(a) (or
would be so required but for the dollar limitation contained
therein) or section 6051.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 747; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
title III, Sec. 311(a)(1), Sept. 3, 1982, 96 Stat. 600; Pub. L.
98-369, div. A, title I, Sec. 150(a), title VII, Sec. 714(e)(1),
July 18, 1984, 98 Stat. 690, 961; Pub. L. 99-514, title XV, Secs.
1501(c)(4), 1521(a), Oct. 22, 1986, 100 Stat. 2737, 2746; Pub. L.
100-647, title I, Sec. 1015(e)(1)(A), (2)(A), (3), title IV, Sec.
4005(g)(3), Nov. 10, 1988, 102 Stat. 3569, 3570, 3650; Pub. L.
101-239, title VII, Sec. 7814(c)(1), Dec. 19, 1989, 103 Stat. 2413;
Pub. L. 101-508, title XI, Sec. 11704(a)(25), Nov. 5, 1990, 104
Stat. 1388-519; Pub. L. 102-486, title XIX, Sec. 1939(a), Oct. 24,
1992, 106 Stat. 3034; Pub. L. 104-168, title XII, Sec. 1201(a)(5),
July 30, 1996, 110 Stat. 1469; Pub. L. 104-188, title I, Sec.
1704(o)(1), Aug. 20, 1996, 110 Stat. 1886; Pub. L. 105-34, title
III, Sec. 312(c), title X, Sec. 1021(a), Aug. 5, 1997, 111 Stat.
839, 922.)
-MISC1-
AMENDMENTS
1997 - Subsec. (e)(5). Pub. L. 105-34, Sec. 312(c), added par.
(5).
Subsec. (f). Pub. L. 105-34, Sec. 1021(a), added subsec. (f).
1996 - Subsec. (b)(1). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
Subsec. (e)(3). Pub. L. 104-188 inserted at end "Nothing in this
paragraph shall be construed to prohibit the real estate reporting
person from taking into account its cost of complying with such
requirement in establishing its charge (other than a separate
charge for complying with such requirement) to any customer for
performing services in the case of a real estate transaction."
1992 - Subsec. (e)(4). Pub. L. 102-486 substituted heading for
one which read: "Whether seller's financing was
federally-subsidized" and amended text generally. Prior to
amendment, text read as follows: "In the case of a real estate
transaction involving a residence, the real estate reporting person
shall specify on the return under subsection (a) and the statement
under subsection (b) whether or not the financing (if any) of the
seller was federally-subsidized indebtedness (as defined in section
143(m)(3))."
1990 - Subsec. (e)(4). Pub. L. 101-508 substituted "reporting
person" for "broker".
1989 - Subsec. (e)(3), (4). Pub. L. 101-239 redesignated par.
(3), relating to whether seller's financing was
federally-subsidized indebtedness, as (4).
1988 - Subsec. (c)(1). Pub. L. 100-647, Sec. 1015(e)(1)(A),
inserted at end "A person shall not be treated as a broker with
respect to activities consisting of managing a farm on behalf of
another person."
Subsec. (e)(1). Pub. L. 100-647, Sec. 1015(e)(3)(A), substituted
"real estate reporting person" for "real estate broker".
Subsec. (e)(2). Pub. L. 100-647, Sec. 1015(e)(3), substituted
"estate reporting person" for "estate broker" in par. (2) heading
and two places in text.
Subsec. (e)(3). Pub. L. 100-647, Sec. 4005(g)(3), added par. (3)
relating to whether seller's financing was federally-subsidized
indebtedness.
Pub. L. 100-647, Sec. 1015(e)(2)(A), added par. (3) relating to
prohibition of separate charge for filing return.
1986 - Subsec. (b). Pub. L. 99-514, Sec. 1501(c)(4), in amending
subsec. (c) generally, substituted references to persons required
to make a return for former references to persons making a return.
Subsec. (e). Pub. L. 99-514, Sec. 1521(a), added subsec. (e).
1984 - Subsec. (c)(4). Pub. L. 98-369, Sec. 714(e)(1), added par.
(4).
Subsec. (d). Pub. L. 98-369, Sec. 150(a), added subsec. (d).
1982 - Pub. L. 97-248 designated existing provisions as subsec.
(a), substituted "the name and address of each customer, with such
details regarding gross proceeds" for "the names of customers for
whom such person has transacted any business, with such details
regarding the profits and losses" after "may prescribe, showing"
and "such business" for "each customer as will enable the Secretary
to determine the amount of such profits and losses" after "with
respect to", and added subsecs. (b) and (c).
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 312(c) of Pub. L. 105-34 applicable to sales
and exchanges after May 6, 1997, with certain exceptions, see
section 312(d) of Pub. L. 105-34, set out as a note under section
121 of this title.
Section 1021(c) of Pub. L. 105-34 provided that: "The amendment
made by this section [amending this section] shall apply to
payments made after December 31, 1997."
EFFECTIVE DATE OF 1996 AMENDMENTS
Section 1704(o)(2) of Pub. L. 104-188 provided that: "The
amendment made by paragraph (1) [amending this section] shall take
effect as if included in section 1015(e)(2)(A) of the Technical and
Miscellaneous Revenue Act of 1988 [Pub. L. 100-647]."
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE OF 1992 AMENDMENT
Section 1939(b) of Pub. L. 102-486 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
transactions after December 31, 1992."
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 effective, except as otherwise
provided, as if included in the provision of the Technical and
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such
amendment relates, see section 7817 of Pub. L. 101-239, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1015(e)(1)(B) of Pub. L. 100-647 provided that: "The
amendment made by subparagraph (A) [amending this section] shall
take effect as if included in the amendments made by section
311(a)(1) of the Tax Equity and Fiscal Responsibility Act of 1982
[Pub. L. 97-248]."
Section 1015(e)(2)(B) of Pub. L. 100-647 provided that: "The
amendment made by subparagraph (A) [amending this section] shall
take effect on the date of the enactment of this Act [Nov. 10,
1988]."
Amendment by section 1015(e)(3) of 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.
Amendment by section 4005(g)(3) of Pub. L. 100-647 applicable to
financing provided, and mortgage credit certificates issued, after
Dec. 31, 1990, with certain exceptions, see section 4005(h)(3) of
Pub. L. 100-647, set out as a note under section 143 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1501(c)(4) of Pub. L. 99-514 applicable to
returns the due date for which (determined without regard to
extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
99-514, set out as an Effective Date note under section 6721 of
this title.
Section 1521(c) of Pub. L. 99-514 provided that: "The amendments
made by this section [amending this section and section 3406 of
this title] shall apply to real estate transactions closing after
December 31, 1986."
EFFECTIVE DATE OF 1984 AMENDMENT
Section 150(b) of Pub. L. 98-369 provided that: "The amendment
made by this section [amending this section] shall apply to
payments received after December 31, 1984."
Amendment by section 714(e)(1) of Pub. L. 98-369 effective as if
included in the provision of the Tax Equity and Fiscal
Responsibility Act of 1982, Pub. L. 97-248, to which such amendment
relates, see section 715 of Pub. L. 98-369, set out as a note under
section 31 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 311(c)(1) of Pub. L. 97-248, as amended by Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by subsection (a) [amending this section and
section 6678 of this title] shall take effect on the date of the
enactment of this Act [Sept. 3, 1982], except that -
"(A) regulations relating to reporting by commodities and
securities brokers shall be issued under section 6045 of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended
by this Act) within 6 months after the date of the enactment of
this Act [Sept. 3, 1982], and
"(B) such regulations shall not apply to transactions occurring
before January 1, 1983."
NO PENALTY FOR PAYMENTS BEFORE JANUARY 1, 1985
Section 714(e)(2) of Pub. L. 98-369, as amended by Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "No
penalty shall be imposed under the Internal Revenue Code of 1986
[formerly I.R.C. 1954] with respect to any person required (by
reason of the amendment made by paragraph (1) [amending this
section]) to file a return under section 6045 of such Code with
respect to any payment before January 1, 1985."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1400C, 3406, 6041, 6049,
6721, 6722, 6724, 7603 of this title.
-End-
-CITE-
26 USC Sec. 6046 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6046. Returns as to organization or reorganization of foreign
corporations and as to acquisitions of their stock
-STATUTE-
(a) Requirement of return
(1) In general
A return complying with the requirements of subsection (b)
shall be made by -
(A) each United States citizen or resident who becomes an
officer or director of a foreign corporation if a United States
person (as defined in section 7701(a)(30)) meets the stock
ownership requirements of paragraph (2) with respect to such
corporation,
(B) each United States person -
(i) who acquires stock which, when added to any stock owned
on the date of such acquisition, meets the stock ownership
requirements of paragraph (2) with respect to a foreign
corporation, or
(ii) who acquires stock which, without regard to stock
owned on the date of such acquisition, meets the stock
ownership requirements of paragraph (2) with respect to a
foreign corporation,
(C) each person (not described in subparagraph (B)) who is
treated as a United States shareholder under section 953(c)
with respect to a foreign corporation, and
(D) each person who becomes a United States person while
meeting the stock ownership requirements of paragraph (2) with
respect to stock of a foreign corporation.
In the case of a foreign corporation with respect to which any
person is treated as a United States shareholder under section
953(c), subparagraph (A) shall be treated as including a
reference to each United States person who is an officer or
director of such corporation.
(2) Stock ownership requirements
A person meets the stock ownership requirements of this
paragraph with respect to any corporation if such person owns 10
percent or more of -
(A) the total combined voting power of all classes of stock
of such corporation entitled to vote, or
(B) the total value of the stock of such corporation.
(b) Form and contents of returns
The returns required by subsection (a) shall be in such form and
shall set forth, in respect of the foreign corporation, such
information as the Secretary prescribes by forms or regulations as
necessary for carrying out the provisions of the income tax laws,
except that in the case of persons described only in subsection
(a)(1) the information required shall be limited to the names and
addresses of persons described in paragraph (2) or (3) of
subsection (a).
(c) Ownership of stock
For purposes of subsection (a), stock owned directly or
indirectly by a person (including, in the case of an individual,
stock owned by members of his family) shall be taken into account.
For purposes of the preceding sentence, the family of an individual
shall be considered as including only his brothers and sisters
(whether by the whole or half blood), spouse, ancestors, and lineal
descendants.
(d) Time for filing
Any return required by subsection (a) shall be filed on or before
the 90th day after the day on which, under any provision of
subsection (a), the United States citizen, resident, or person
becomes liable to file such return (or on or before such later day
as the Secretary may by forms or regulations prescribe).
(e) Limitation
No information shall be required to be furnished under this
section with respect to any foreign corporation unless such
information was required to be furnished under regulations which
have been in effect for at least 90 days before the date on which
the United States citizen, resident, or person becomes liable to
file a return required under subsection (a).
(f) Cross reference
For provisions relating to penalties for violations of this
section, sections 6679 and 7203.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 747; Pub. L. 86-780, Sec. 7(a),
Sept. 14, 1960, 74 Stat. 1016; Pub. L. 87-834, Sec. 20(b), Oct. 16,
1962, 76 Stat. 1061; Pub. L. 94-455, title XIX, Sec. 1906(a)(4),
(b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834; Pub. L. 97-248,
title III, Sec. 341(a), Sept. 3, 1982, 96 Stat. 635; Pub. L.
100-647, title I, Sec. 1012(i)(19), Nov. 10, 1988, 102 Stat. 3510;
Pub. L. 105-34, title XI, Sec. 1146(a), Aug. 5, 1997, 111 Stat.
986.)
-MISC1-
AMENDMENTS
1997 - Subsec. (a). Pub. L. 105-34 reenacted heading without
change and amended text generally. Prior to amendment, text read as
follows: "A return complying with the requirements of subsection
(b) shall be made by -
"(1) each United States citizen or resident who is on January
1, 1963, an officer or director of a foreign corporation, 5
percent or more in value of the stock of which is owned by a
United States person (as defined in section 7701(a)(30)), or who
becomes such an officer or director at any time after such date,
"(2) each United States person who on January 1, 1963, owns 5
percent or more in value of the stock of a foreign corporation,
or who, at any time after such date -
"(A) acquires stock which, when added to any stock owned on
January 1, 1963, has a value equal to 5 percent or more of the
value of the stock of a foreign corporation, or
"(B) acquires an additional 5 percent or more in value of the
stock of a foreign corporation,
"(3) each person (not described in paragraph (2)) who, at any
time after January 1, 1987, is treated as a United States
shareholder under section 953(c) with respect to a foreign
corporation, and
"(4) each person who at any time after January 1, 1963, becomes
a United States person while owning 5 percent or more in value of
the stock of a foreign corporation.
In the case of a foreign corporation with respect to which any
person is treated as a United States shareholder under section
953(c), paragraph (1) shall be treated as including a reference to
each United States person who is an officer or director of such
corporation."
1988 - Subsec. (a). Pub. L. 100-647, Sec. 1012(i)(19)(C),
inserted sentence at end relating to foreign corporation with
respect to which any person is treated as a United States
shareholder under section 953(c).
Subsec. (a)(3), (4). Pub. L. 100-647, Sec. 1012(i)(19)(A), added
par. (3) and redesignated former par. (3) as (4).
Subsec. (b). Pub. L. 100-647, Sec. 1012(i)(19)(B), substituted
"paragraph (2) or (3) of subsection (a)" for "subsection (a)(2)".
1982 - Subsec. (d). Pub. L. 97-248 inserted "(or on or before
such later day as the Secretary may by forms or regulations
prescribe)".
1976 - Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (e). Pub. L. 94-455, Sec. 1906(a)(4), struck out
provisions relating to the requirement for information to be
furnished in the case of liability to file a return under subsec.
(a) of this section arising on or after Jan. 1, 1963, and before
June 1, 1963, under regulations in effect on or before June 1,
1963.
1962 - Pub. L. 87-834 substituted "organization or reorganization
of foreign corporations and as to acquisitions of their stock" for
"creation or organization, or reorganization, of foreign
corporations" in section catchline.
Subsec. (a). Pub. L. 87-834 amended subsec. (a) generally. Prior
to amendment, subsec. (a) read as follows:
"(a) General Rule. - On or before the 90th day after the creation
or organization, or reorganization, of any foreign corporation -
"(1) Each United States citizen or resident who was an officer
or director of the corporation at any time within 60 days after
the creation or organization, or reorganization thereof, and
"(2) Each United States shareholder of the corporation by or
for whom, at any time within 60 days after the creation or
organization or reorganization of the corporation, 5 percent or
more in value of the stock of the corporation outstanding was
owned directly or indirectly (including, in the case of an
individual, stock owned by members of his family),
shall make a return in compliance with the provisions of subsection
(b)."
Subsec. (b). Pub. L. 87-834 inserted the exception providing that
in the case of persons described only in subsec. (a)(1) the
information required shall be limited to the names and addresses of
persons described in subsec. (a)(2).
Subsec. (c). Pub. L. 87-834 substituted provisions requiring, for
purposes of subsec. (a), stock owned directly or indirectly by a
person (including, in the case of an individual, stock owned by
members of his family) to be taken into account for provisions
which defined "United States shareholder".
Subsecs. (d) to (f). Pub. L. 87-834 added subsecs. (d) and (e)
and redesignated former subsec. (d) as (f) and inserted a reference
to section 6679 of this title.
1960 - Pub. L. 86-780 substituted "Returns as to creation or
organization, or reorganization, of foreign corporations" for
"Returns as to formation or reorganization of foreign corporations"
in section catchline.
Subsec. (a). Pub. L. 86-780 substituted requirement that returns
relating to the creation, organization, or reorganization of
foreign corporations be made by every citizen or resident of the
United States who was an officer or director of the corporation at
any time within 60 days after its creation, organization, or
reorganization, and by every United States shareholder of the
corporation owning at least 5 percent of its outstanding stock at
any time within such 60 days for requirement that every attorney,
accountant, fiduciary, bank, trust company, financial institution,
or other person, who advises as to the formation or reorganization
of a foreign corporation, file a return in accordance with
regulations prescribed by the Secretary of the Treasury or his
delegate.
Subsec. (b). Pub. L. 86-780 reenacted the substance of subsec.
(b), struck out "to the full extent of the information within the
possession or knowledge or under the control of the person required
to make the return" before "such information".
Subsec. (c). Pub. L. 86-780 inserted the provisions defining
United States shareholder and members of family and struck out
provision relating to the making of a return by an attorney-at-law
with respect to privileged communications.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1146(b) of Pub. L. 105-34 provided that: "The amendment
made by this section [amending this section] shall take effect on
January 1, 1998."
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 1982 AMENDMENT
Section 341(c) of Pub. L. 97-248 provided that: "The amendments
made by this section [amending this section and section 6048 of
this title] shall apply to returns filed after the date of the
enactment of this Act [Sept. 3, 1982]."
EFFECTIVE DATE OF 1962 AMENDMENT
Section 20(e)(2) of Pub. L. 87-834 provided that: "The amendments
made by subsection (b) [amending this section] shall take effect on
January 1, 1963."
EFFECTIVE DATE OF 1960 AMENDMENT
Section 8 of Pub. L. 86-780 provided that: "The amendments made
by section 7 [amending this section] shall apply only with respect
to foreign corporations created or organized, or reorganized, after
the date of the enactment of this Act [Sept. 14, 1960]."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 964, 6501, 6679 of this
title.
-End-
-CITE-
26 USC Sec. 6046A 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6046A. Returns as to interests in foreign partnerships
-STATUTE-
(a) Requirement of return
Any United States person, except to the extent otherwise provided
by regulations -
(1) who acquires any interest in a foreign partnership,
(2) who disposes of any portion of his interest in a foreign
partnership, or
(3) whose proportional interest in a foreign partnership
changes substantially,
shall file a return. Paragraphs (1) and (2) shall apply to any
acquisition or disposition only if the United States person
directly or indirectly holds at least a 10-percent interest in such
partnership either before or after such acquisition or disposition,
and paragraph (3) shall apply to any change only if the change is
equivalent to at least a 10-percent interest in such partnership.
(b) Form and contents of return
Any return required by subsection (a) shall be in such form and
set forth such information as the Secretary shall by regulations
prescribe.
(c) Time for filing return
Any return required by subsection (a) shall be filed on or before
the 90th day (or on or before such later day as the Secretary may
by regulations prescribe) after the day on which the United States
person becomes liable to file such return.
(d) 10-percent interest
For purposes of subsection (a), a 10-percent interest in a
partnership is an interest described in section 6038(e)(3)(C).
(e) Cross reference
For provisions relating to penalties for violations of this
section, see sections 6679 and 7203.
-SOURCE-
(Added Pub. L. 97-248, title IV, Sec. 405(a), Sept. 3, 1982, 96
Stat. 669; amended Pub. L. 105-34, title XI, Sec. 1143(a), Aug. 5,
1997, 111 Stat. 983.)
-MISC1-
AMENDMENTS
1997 - Subsec. (a). Pub. L. 105-34, Sec. 1143(a)(1), inserted at
end "Paragraphs (1) and (2) shall apply to any acquisition or
disposition only if the United States person directly or indirectly
holds at least a 10-percent interest in such partnership either
before or after such acquisition or disposition, and paragraph (3)
shall apply to any change only if the change is equivalent to at
least a 10-percent interest in such partnership."
Subsecs. (d), (e). Pub. L. 105-34, Sec. 1143(a)(2), added subsec.
(d) and redesignated former subsec. (d) as (e).
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1143(c) of Pub. L. 105-34 provided that: "The amendments
made by this section [amending this section and section 6679 of
this title] shall apply to transfers and changes after the date of
the enactment of this Act [Aug. 5, 1997]."
EFFECTIVE DATE
Section 407(b) of Pub. L. 97-248 provided that: "The amendments
made by section 405 [enacting this section and amending section
6679 of this title] shall apply with respect to acquisitions or
dispositions of, or substantial changes in, interests in foreign
partnerships occurring after the date of the enactment of this Act
[Sept. 3, 1982]."
SPECIAL RULE FOR CERTAIN INTERNATIONAL SATELLITE PARTNERSHIPS
For provision that this section is not applicable to certain
international satellite partnerships, see section 406 of Pub. L.
97-248, set out as a note under section 6231 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6038B, 6501, 6679 of this
title.
-End-
-CITE-
26 USC Sec. 6047 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6047. Information relating to certain trusts and annuity plans
-STATUTE-
(a) Trustees and insurance companies
The trustee of a trust described in section 401(a) which is
exempt from tax under section 501(a) to which contributions have
been paid under a plan on behalf of any owner-employee (as defined
in section 401(c)(3)), and each insurance company or other person
which is the issuer of a contract purchased by such a trust, or
purchased under a plan described in section 403(a), contributions
for which have been paid on behalf of any owner-employee, shall
file such returns (in such form and at such times), keep such
records, make such identification of contracts and funds (and
accounts within such funds), and supply such information, as the
Secretary shall by forms or regulations prescribe.
(b) Owner-employees
Every individual on whose behalf contributions have been paid as
an owner-employee (as defined in section 401(c)(3)) -
(1) to a trust described in section 401(a) which is exempt from
tax under section 501(a), or
(2) to an insurance company or other person under a plan
described in section 403(a),
shall furnish the trustee, insurance company, or other person, as
the case may be, such information at such times and in such form
and manner as the Secretary shall prescribe by forms or
regulations.
(c) Other programs
To the extent provided by regulations prescribed by the
Secretary, the provisions of this section apply with respect to any
payment described in section 219 and to transactions of any trust
described in section 408(a) or under an individual retirement
annuity described in section 408(b).
(d) Reports by employers, plan administrators, etc.
(1) In general
The Secretary shall by forms or regulations require that -
(A) the employer maintaining, or the plan administrator
(within the meaning of section 414(g)) of, a plan from which
designated distributions (as defined in section 3405(e)(1)) may
be made, and
(B) any person issuing any contract under which designated
distributions (as so defined) may be made,
make returns and reports regarding such plan (or contract) to the
Secretary, to the participants and beneficiaries of such plan (or
contract), and to such other persons as the Secretary may by
regulations prescribe. No return or report may be required under
the preceding sentence with respect to distributions to any
person during any year unless such distributions aggregate $10 or
more.
(2) Form, etc., of reports
Such reports shall be in such form, made at such time, and
contain such information as the Secretary may prescribe by forms
or regulations.
(e) Employee stock ownership plans
The Secretary shall require -
(1) any employer maintaining, or the plan administrator (within
the meaning of section 414(g)) of, an employee stock ownership
plan which holds stock with respect to which section 404(k)
applies to dividends paid on such stock, or
(2) both such employer or plan administrator,
to make returns and reports regarding such plan, transaction, or
loan to the Secretary and to such other persons as the Secretary
may prescribe. Such returns and reports shall be made in such form,
shall be made at such time, and shall contain such information as
the Secretary may prescribe.
(f) Cross references
(1) For provisions relating to penalties for failures to file
returns and reports required under this section, see sections
6652(e), 6721, and 6722.
(2) For criminal penalty for furnishing fraudulent
information, see section 7207.
(3) For provisions relating to penalty for failure to comply
with the provisions of subsection (d), see section 6704.
-SOURCE-
(Added Pub. L. 87-792, Sec. 7(m)(1), Oct. 10, 1962, 76 Stat. 830;
amended Pub. L. 93-406, title II, Secs. 1031(c)(3), 2002(g)(8),
Sept. 2, 1974, 88 Stat. 947, 970; Pub. L. 94-455, title XV, Sec.
1501(b)(9), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
1737, 1834; Pub. L. 97-34, title III, Sec. 311(h)(8), Aug. 13,
1981, 95 Stat. 282; Pub. L. 97-248, title III, Sec. 334(b), Sept.
3, 1982, 96 Stat. 626; Pub. L. 97-448, title I, Sec. 103(c)(12)(C),
Jan. 12, 1983, 96 Stat. 2377; Pub. L. 98-369, div. A, title IV,
Sec. 491(d)(47), (57), July 18, 1984, 98 Stat. 852; Pub. L. 99-514,
title XV, Sec. 1501(d)(1)(D), title XVIII, Sec. 1848(e)(2), Oct.
22, 1986, 100 Stat. 2740, 2857; Pub. L. 101-239, title VII, Sec.
7301(e), Dec. 19, 1989, 103 Stat. 2349; Pub. L. 102-318, title V,
Sec. 522(b)(2)(D), (E), July 3, 1992, 106 Stat. 314; Pub. L.
104-188, title I, Secs. 1455(b)(2), (d)(1), 1602(b)(6), Aug. 20,
1996, 110 Stat. 1818, 1834; Pub. L. 107-16, title VI, Sec.
617(d)(2), June 7, 2001, 115 Stat. 106.)
-STATAMEND-
AMENDMENT OF SECTION
Pub. L. 107-16, title VI, Sec. 617(d)(2), (f), title IX, Sec.
901, June 7, 2001, 115 Stat. 106, 150, provided that, applicable to
taxable years beginning after Dec. 31, 2005, this section is
temporarily amended by redesignating subsection (f) as subsection
(g) and by inserting after subsection (e) the following new
subsection:
(f) Designated Roth contributions
The Secretary shall require the plan administrator of each
applicable retirement plan (as defined in section 402A) to make
such returns and reports regarding designated Roth contributions
(as defined in section 402A) to the Secretary, participants and
beneficiaries of the plan, and such other persons as the Secretary
may prescribe.
See Effective and Termination Dates of 2001 Amendment note below.
-MISC1-
AMENDMENTS
1996 - Subsec. (d)(1). Pub. L. 104-188, Sec. 1455(b)(2), inserted
at end "No return or report may be required under the preceding
sentence with respect to distributions to any person during any
year unless such distributions aggregate $10 or more."
Subsec. (e)(1) to (3). Pub. L. 104-188, Sec. 1602(b)(6), added
pars. (1) and (2) and struck out former pars. (1) to (3) which read
as follows:
"(1) any employer maintaining, or the plan administrator (within
the meaning of section 414(g)) of, an employee stock ownership plan
-
"(A) which acquired stock in a transaction to which section 133
applies, or
"(B) which holds stock with respect to which section 404(k)
applies to dividends paid on such stock,
"(2) any person making or holding a loan to which section 133
applies, or
"(3) both such employer or plan administrator and such person,".
Subsec. (f)(1). Pub. L. 104-188, Sec. 1455(d)(1), amended par.
(1) generally. Prior to amendment, par. (1) read as follows: "For
provisions relating to penalties for failure to file a return
required by this section, see section 6652(e)."
1992 - Subsec. (d)(1)(A). Pub. L. 102-318, Sec. 522(b)(2)(E),
which directed the substitution of "section 3405(d)(3)" for
"section 3405(d)(1)", could not be executed because of the prior
amendment by Pub. L. 102-318, Sec. 522(b)(2)(D). See below.
Pub. L. 102-318, Sec. 522(b)(2)(D), substituted "3405(e)(1)" for
"3405(d)(1)".
1989 - Subsecs. (e), (f). Pub. L. 101-239 added subsec. (e) and
redesignated former subsec. (e) as (f).
1986 - Subsec. (e)(1). Pub. L. 99-514, Sec. 1501(d)(1)(D),
substituted "section 6652(e)" for "section 6652(f)".
Subsec. (e)(3). Pub. L. 99-514, Sec. 1848(e)(2), added par. (3).
1984 - Pub. L. 98-369, Sec. 491(d)(57), struck out "and bond
purchase" after "trusts and annuity" in section catchline.
Subsecs. (c) to (f). Pub. L. 98-369, Sec. 491(d)(47),
redesignated former subsecs. (d) to (f) as (c) to (e),
respectively, and struck out former subsec. (c) which related to
information to be supplied by employees under qualified bond
purchase plans.
1983 - Subsec. (d). Pub. L. 97-448 substituted "section 219" for
"section 219(a)".
1982 - Subsecs. (e), (f). Pub. L. 97-248 added subsec. (e) and
redesignated former subsec. (e) as (f).
1981 - Subsec. (d). Pub. L. 97-34 substituted "section 219(a)"
for "section 219(a) or 220(a)".
1976 - Subsecs. (a) to (d). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out "or his delegate" after "Secretary" wherever appearing.
Subsec. (d). Pub. L. 94-455, Sec. 1501(b)(9), inserted "or
220(a)" after "section 219(a)".
1974 - Subsec. (d). Pub. L. 93-406, Sec. 2002(g)(8), added
subsec. (d). Former subsec. (d) redesignated (e).
Subsec. (e). Pub. L. 93-406, Secs. 1031(c)(3), 2002(g)(8),
redesignated former subsec. (d) as (e), and inserted reference to
section 6652(f) covering provisions relating to penalties for
failure to file a return required by this section.
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable to taxable years beginning
after Dec. 31, 2005, see section 617(f) of Pub. L. 107-16, set out
as a note under section 402 of this title.
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitation years beginning after Dec. 31, 2010, and the Internal
Revenue Code of 1986 to be applied and administered to such years
as if such amendment had never been enacted, see section 901 of
Pub. L. 107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 1455(b)(2), (d)(1) of Pub. L. 104-188
applicable to returns, reports, and other statements the due date
for which (determined without regard to extensions) is after Dec.
31, 1996, see section 1455(e) of Pub. L. 104-188, set out as a note
under section 408 of this title.
Amendment by section 1602(b)(6) of Pub. L. 104-188 applicable to
loans made after Aug. 20, 1996, with exception and provisions
relating to certain refinancings, see section 1602(c) of Pub. L.
104-188, set out as an Effective Date of Repeal note under former
section 133 of this title.
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by Pub. L. 102-318 applicable, except as otherwise
provided, to distributions after Dec. 31, 1992, see section 522(d)
of Pub. L. 102-318.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239, applicable, except as otherwise
provided, to loans made after July 10, 1989, see section 7301(f) of
Pub. L. 101-239, set out as a note under section 133 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1501(d)(1)(D) of Pub. L. 99-514 applicable
to returns the due date for which (determined without regard to
extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
99-514, set out as an Effective Date note under section 6721 of
this title.
Amendment by section 1848(e)(2) of Pub. L. 99-514 effective,
except as otherwise provided, as if included in the provisions of
the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
amendment relates, see section 1881 of Pub. L. 99-514, set out as a
note under section 48 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to obligations issued
after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set
out as a note under section 62 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-448 effective, except as otherwise
provided, as if it had been included in the provision of the
Economic Recovery Tax Act of 1981, Pub. L. 97-34, to which such
amendment relates, see section 109 of Pub. L. 97-448, set out as a
note under section 1 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 effective Jan. 1, 1983, see section
334(e) of Pub. L. 97-248, set out as an Effective Date note under
section 3405 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to taxable years beginning
after Dec. 31, 1981, see section 311(i)(1) of Pub. L. 97-34, set
out as a note under section 219 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1501(b)(9) of Pub. L. 94-455 applicable to
taxable years beginning after Dec. 31, 1976, see section 1501(d) of
Pub. L. 94-455, set out as a note under section 62 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by section 1031(c)(3) of Pub. L. 93-406 effective Sept.
2, 1974, see section 1034 of Pub. L. 93-406, set out as an
Effective Date note under section 6057 of this title.
Amendment by section 2002(g)(8) of Pub. L. 93-406 effective Jan.
1, 1975, see section 2002(i)(2) of Pub. L. 93-406, set out as an
Effective Date note under section 4973 of this title.
EFFECTIVE DATE
Section applicable to taxable years beginning after Dec. 31,
1962, see section 8 of Pub. L. 87-792, set out as a note under
section 22 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1998
For provisions directing that if any amendments made by subtitle
D [Secs. 1401-1465] of title I of Pub. L. 104-188 require an
amendment to any plan or annuity contract, such amendment shall not
be required to be made before the first day of the first plan year
beginning on or after Jan. 1, 1998, see section 1465 of Pub. L.
104-188, set out as a note under section 401 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1994
For provisions directing that if any amendments made by subtitle
B [Secs. 521-523] of title V of Pub. L. 102-318 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,
1994, see section 523 of Pub. L. 102-318, set out as a note under
section 401 of this title.
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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6041, 6652, 6704, 6724,
7207 of this title.
-End-
-CITE-
26 USC Sec. 6048 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6048. Information with respect to certain foreign trusts
-STATUTE-
(a) Notice of certain events
(1) General rule
On or before the 90th day (or such later day as the Secretary
may prescribe) after any reportable event, the responsible party
shall provide written notice of such event to the Secretary in
accordance with paragraph (2).
(2) Contents of notice
The notice required by paragraph (1) shall contain such
information as the Secretary may prescribe, including -
(A) the amount of money or other property (if any)
transferred to the trust in connection with the reportable
event, and
(B) the identity of the trust and of each trustee and
beneficiary (or class of beneficiaries) of the trust.
(3) Reportable event
For purposes of this subsection -
(A) In general
The term "reportable event" means -
(i) the creation of any foreign trust by a United States
person,
(ii) the transfer of any money or property (directly or
indirectly) to a foreign trust by a United States person,
including a transfer by reason of death, and
(iii) the death of a citizen or resident of the United
States if -
(I) the decedent was treated as the owner of any portion
of a foreign trust under the rules of subpart E of part I
of subchapter J of chapter 1, or
(II) any portion of a foreign trust was included in the
gross estate of the decedent.
(B) Exceptions
(i) Fair market value sales
Subparagraph (A)(ii) shall not apply to any transfer of
property to a trust in exchange for consideration of at least
the fair market value of the transferred property. For
purposes of the preceding sentence, consideration other than
cash shall be taken into account at its fair market value and
the rules of section 679(a)(3) shall apply.
(ii) Deferred compensation and charitable trusts
Subparagraph (A) shall not apply with respect to a trust
which is -
(I) described in section 402(b), 404(a)(4), or 404A, or
(II) determined by the Secretary to be described in
section 501(c)(3).
(4) Responsible party
For purposes of this subsection, the term "responsible party"
means -
(A) the grantor in the case of the creation of an inter vivos
trust,
(B) the transferor in the case of a reportable event
described in paragraph (3)(A)(ii) other than a transfer by
reason of death, and
(C) the executor of the decedent's estate in any other case.
(b) United States owner of foreign trust
(1) In general
If, at any time during any taxable year of a United States
person, such person is treated as the owner of any portion of a
foreign trust under the rules of subpart E of part I of
subchapter J of chapter 1, such person shall be responsible to
ensure that -
(A) such trust makes a return for such year which sets forth
a full and complete accounting of all trust activities and
operations for the year, the name of the United States agent
for such trust, and such other information as the Secretary may
prescribe, and
(B) such trust furnishes such information as the Secretary
may prescribe to each United States person (i) who is treated
as the owner of any portion of such trust or (ii) who receives
(directly or indirectly) any distribution from the trust.
(2) Trusts not having United States agent
(A) In general
If the rules of this paragraph apply to any foreign trust,
the determination of amounts required to be taken into account
with respect to such trust by a United States person under the
rules of subpart E of part I of subchapter J of chapter 1 shall
be determined by the Secretary.
(B) United States agent required
The rules of this paragraph shall apply to any foreign trust
to which paragraph (1) applies unless such trust agrees (in
such manner, subject to such conditions, and at such time as
the Secretary shall prescribe) to authorize a United States
person to act as such trust's limited agent solely for purposes
of applying sections 7602, 7603, and 7604 with respect to -
(i) any request by the Secretary to examine records or
produce testimony related to the proper treatment of amounts
required to be taken into account under the rules referred to
in subparagraph (A), or
(ii) any summons by the Secretary for such records or
testimony.
The appearance of persons or production of records by reason of
a United States person being such an agent shall not subject
such persons or records to legal process for any purpose other
than determining the correct treatment under this title of the
amounts required to be taken into account under the rules
referred to in subparagraph (A). A foreign trust which appoints
an agent described in this subparagraph shall not be considered
to have an office or a permanent establishment in the United
States, or to be engaged in a trade or business in the United
States, solely because of the activities of such agent pursuant
to this subsection.
(C) Other rules to apply
Rules similar to the rules of paragraphs (2) and (4) of
section 6038A(e) shall apply for purposes of this paragraph.
(c) Reporting by United States beneficiaries of foreign trusts
(1) In general
If any United States person receives (directly or indirectly)
during any taxable year of such person any distribution from a
foreign trust, such person shall make a return with respect to
such trust for such year which includes -
(A) the name of such trust,
(B) the aggregate amount of the distributions so received
from such trust during such taxable year, and
(C) such other information as the Secretary may prescribe.
(2) Inclusion in income if records not provided
(A) In general
If adequate records are not provided to the Secretary to
determine the proper treatment of any distribution from a
foreign trust, such distribution shall be treated as an
accumulation distribution includible in the gross income of the
distributee under chapter 1. To the extent provided in
regulations, the preceding sentence shall not apply if the
foreign trust elects to be subject to rules similar to the
rules of subsection (b)(2)(B).
(B) Application of accumulation distribution rules
For purposes of applying section 668 in a case to which
subparagraph (A) applies, the applicable number of years for
purposes of section 668(a) shall be 1/2 of the number of
years the trust has been in existence.
(d) Special rules
(1) Determination of whether United States person makes transfer
or receives distribution
For purposes of this section, in determining whether a United
States person makes a transfer to, or receives a distribution
from, a foreign trust, the fact that a portion of such trust is
treated as owned by another person under the rules of subpart E
of part I of subchapter J of chapter 1 shall be disregarded.
(2) Domestic trusts with foreign activities
To the extent provided in regulations, a trust which is a
United States person shall be treated as a foreign trust for
purposes of this section and section 6677 if such trust has
substantial activities, or holds substantial property, outside
the United States.
(3) Time and manner of filing information
Any notice or return required under this section shall be made
at such time and in such manner as the Secretary shall prescribe.
(4) Modification of return requirements
The Secretary is authorized to suspend or modify any
requirement of this section if the Secretary determines that the
United States has no significant tax interest in obtaining the
required information.
(5) United States person's return must be consistent with trust
return or Secretary notified of inconsistency
Rules similar to the rules of section 6034A(c) shall apply to
items reported by a trust under subsection (b)(1)(B) and to
United States persons referred to in such subsection.
-SOURCE-
(Added Pub. L. 87-834, Sec. 7(f), Oct. 16, 1962, 76 Stat. 987;
amended Pub. L. 94-455, title X, Sec. 1013(d)(1), (e)(3), (4),
title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1616, 1834;
Pub. L. 97-248, title III, Sec. 341(b), Sept. 3, 1982, 96 Stat.
635; Pub. L. 104-188, title I, Sec. 1901(a), Aug. 20, 1996, 110
Stat. 1904; Pub. L. 105-34, title X, Sec. 1027(b), title XVI, Sec.
1601(i)(1), Aug. 5, 1997, 111 Stat. 926, 1092.)
-MISC1-
AMENDMENTS
1997 - Subsec. (b). Pub. L. 105-34, Sec. 1601(i)(1), substituted
"owner" for "grantor" in heading.
Subsec. (d)(5). Pub. L. 105-34, Sec. 1027(b), added par. (5).
1996 - Pub. L. 104-188 amended section generally, substituting
provisions calling for improved information reporting on foreign
trusts for provisions calling for the filing of returns as to
foreign trusts, prescribing the form and contents of such returns,
and requiring annual returns for foreign trusts with one or more
United States beneficiaries.
1982 - Subsec. (a). Pub. L. 97-248 inserted "(or on or before
such later day as the Secretary may by regulations prescribe)"
after "the 90th day".
1976 - Pub. L. 94-455, Sec. 1013(e)(4), struck out "creation of
or transfer to" after "Returns as to" in section catchline.
Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
his delegate" after "Secretary".
Subsecs. (c), (d). Pub. L. 94-455, Sec. 1013(d)(1), (e)(3), added
subsec. (c), redesignated former subsec. (c) as (d), and in subsec.
(d) struck out cross reference to section 643(d) for definition of
"foreign trust created by a United States person".
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 1027(b) of Pub. L. 105-34 applicable to
returns of beneficiaries and owners filed after Aug. 5, 1997, see
section 1027(c) of Pub. L. 105-34, set out as a note under section
6034A of this title.
Amendment by section 1601(i)(1) of Pub. L. 105-34 effective as if
included in the provisions of the Small Business Job Protection Act
of 1996, Pub. L. 104-188, to which it relates, see section 1601(j)
of Pub. L. 105-34, set out as a note under section 23 of this
title.
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1901(d) of Pub. L. 104-188 provided that:
"(1) Reportable events. - To the extent related to subsection (a)
of section 6048 of the Internal Revenue Code of 1986, as amended by
this section, the amendments made by this section [amending this
section and sections 6677 and 6724 of this title] shall apply to
reportable events (as defined in such section 6048) occurring after
the date of the enactment of this Act [Aug. 20, 1996].
"(2) Grantor trust reporting. - To the extent related to
subsection (b) of such section 6048, the amendments made by this
section shall apply to taxable years of United States persons
beginning after December 31, 1995.
"(3) Reporting by united states beneficiaries. - To the extent
related to subsection (c) of such section 6048, the amendments made
by this section shall apply to distributions received after the
date of the enactment of this Act."
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to returns filed after
Sept. 3, 1982, see section 341(c) of Pub. L. 97-248, set out as a
note under section 6046 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 679, 6039F, 6501, 6677,
6724 of this title.
-End-
-CITE-
26 USC Sec. 6049 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6049. Returns regarding payments of interest
-STATUTE-
(a) Requirement of reporting
Every person -
(1) who makes payments of interest (as defined in subsection
(b)) aggregating $10 or more to any other person during any
calendar year, or
(2) who receives payments of interest (as so defined) as a
nominee and who makes payments aggregating $10 or more during any
calendar year to any other person with respect to the interest so
received,
shall make a return according to the forms or regulations
prescribed by the Secretary, setting forth the aggregate amount of
such payments and the name and address of the person to whom paid.
(b) Interest defined
(1) General rule
For purposes of subsection (a), the term "interest" means -
(A) interest on any obligation -
(i) issued in registered form, or
(ii) of a type offered to the public,
other than any obligation with a maturity (at issue) of not
more than 1 year which is held by a corporation,
(B) interest on deposits with persons carrying on the banking
business,
(C) amounts (whether or not designated as interest) paid by a
mutual savings bank, savings and loan association, building and
loan association, cooperative bank, homestead association,
credit union, industrial loan association or bank, or similar
organization, in respect of deposits, investment certificates,
or withdrawable or repurchasable shares,
(D) interest on amounts held by an insurance company under an
agreement to pay interest thereon,
(E) interest on deposits with brokers (as defined in section
6045(c)),
(F) interest paid on amounts held by investment companies (as
defined in section 3 of the Investment Company Act of 1940 (15
U.S.C. 80a-3)) and on amounts invested in other pooled funds or
trusts, and
(G) to the extent provided in regulations prescribed by the
Secretary, any other interest (which is not described in
paragraph (2)).
(2) Exceptions
For purposes of subsection (a), the term "interest" does not
include -
(A) interest on any obligation issued by a natural person,
(B) interest on any obligation if such interest is exempt
from tax under section 103(a) or if such interest is exempt
from tax (without regard to the identity of the holder) under
any other provision of this title,
(C) except to the extent otherwise provided in regulations -
(i) any amount paid to any person described in paragraph
(4), or
(ii) any amount described in paragraph (5), and
(D) except to the extent otherwise provided in regulations,
any amount not described in subparagraph (C) of this paragraph
which is income from sources outside the United States or which
is paid by -
(i) a foreign government or international organization or
any agency or instrumentality thereof,
(ii) a foreign central bank of issue,
(iii) a foreign corporation not engaged in a trade or
business in the United States,
(iv) a foreign corporation, the interest payments of which
would be exempt from withholding under subchapter A of
chapter 3 if paid to a person who is not a United States
person, or
(v) a partnership not engaged in a trade or business in the
United States and composed in whole of nonresident alien
individuals and person described in clause (i), (ii), or
(iii).
(3) Payments by United States nominees, etc., of United States
person
If, within the United States, a United States person -
(A) collects interest (or otherwise acts as a middleman
between the payor and payee) from a foreign person described in
paragraph (2)(D) or collects interest from a United States
person which is income from sources outside the United States
for a second person who is a United States person, or
(B) makes payments of such interest to such second United
States person,
notwithstanding paragraph (2)(D), such payment shall be subject
to the requirements of subsection (a) with respect to such second
United States person.
(4) Persons described in this paragraph
A person is described in this paragraph if such person is -
(A) a corporation,
(B) an organization exempt from taxation under section 501(a)
or an individual retirement plan,
(C) the United States or any wholly owned agency or
instrumentality thereof,
(D) a State, the District of Columbia, a possession of the
United States, any political subdivision of any of the
foregoing, or any wholly owned agency or instrumentality of any
one or more of the foregoing,
(E) a foreign government, a political subdivision of a
foreign government, or any wholly owned agency or
instrumentality of any one or more of the foregoing,
(F) an international organization or any wholly owned agency
or instrumentality thereof,
(G) a foreign central bank of issue,
(H) a dealer in securities or commodities required to
register as such under the laws of the United States or a
State, the District of Columbia, or a possession of the United
States,
(I) a real estate investment trust (as defined in section
856),
(J) an entity registered at all times during the taxable year
under the Investment Company Act of 1940,
(K) a common trust fund (as defined in section 584(a)), or
(L) any trust which -
(i) is exempt from tax under section 664(c), or
(ii) is described in section 4947(a)(1).
(5) Amounts described in this paragraph
An amount is described in this paragraph if such amount -
(A) is subject to withholding under subchapter A of chapter 3
(relating to withholding of tax on nonresident aliens and
foreign corporations) by the person paying such amount, or
(B) would be subject to withholding under subchapter A of
chapter 3 by the person paying such amount but for the fact
that -
(i) such amount is income from sources outside the United
States,
(ii) the payor thereof is exempt from the application of
section 1441(a) by reason of section 1441(c) or a tax treaty,
(iii) such amount is original issue discount (within the
meaning of section 1273(a)), or
(iv) such amount is described in section 871(i)(2).
(c) Statements to be furnished to persons with respect to whom
information is required
(1) In general
Every person required to make a return under subsection (a)
shall furnish to each person whose name is required to be set
forth in such return a written statement showing -
(A) the name, address, and phone number of the information
contact of the person required to make such return, and
(B) the aggregate amount of payments to, or the aggregate
amount includible in the gross income of, the person required
to be shown on the return.
(2) Time and form of statement
The written statement under paragraph (1) -
(A) shall be furnished (either in person or in a statement
mailing by first-class mail which includes adequate notice that
the statement is enclosed) to the person on or before January
31 of the year following the calendar year for which the return
under subsection (a) was required to be made, and
(B) shall be in such form as the Secretary may prescribe by
regulations.
(d) Definitions and special rules
For purposes of this section -
(1) Person
The term "person" includes any governmental unit and any agency
or instrumentality thereof and any international organization and
any agency or instrumentality thereof.
(2) Obligation
The term "obligation" includes bonds, debentures, notes,
certificates, and other evidences of indebtedness.
(3) Payments by governmental units
In the case of payments made by any governmental unit or any
agency or instrumentality thereof, the officer or employee having
control of the payment of interest (or the person appropriately
designated for purposes of this section) shall make the returns
and statements required by this section.
(4) Financial institutions, brokers, etc., collecting interest
may be substituted for payor
To the extent and in the manner provided by regulations, in the
case of any obligation -
(A) a financial institution, broker, or other person
specified in such regulations which collects interest on such
obligation for the payee (or otherwise acts as a middleman
between the payor and the payee) shall comply with the
requirements of subsections (a) and (c), and
(B) no other person shall be required to comply with the
requirements of subsections (a) and (c) with respect to any
interest on such obligation for which reporting is required
pursuant to subparagraph (A).
(5) Interest on certain obligations may be treated on a
transactional basis
(A) In general
To the extent and in the manner provided in regulations, this
section shall apply with respect to -
(i) any person described in paragraph (4)(A), and
(ii) in the case of any United States savings bonds, any
Federal agency making payments thereon,
on any transactional basis rather than on an annual aggregation
basis.
(B) Separate returns and statements
If subparagraph (A) applies to interest on any obligation,
the return under subsection (a) and the statement furnished
under subsection (c) with respect to such transaction may be
made separately, but any such statement shall be furnished to
the payee at such time as the Secretary may prescribe by
regulations but not later than January 31 of the next calendar
year.
(C) Statement to payee required in case of transactions
involving $10 or more
In the case of any transaction to which this paragraph
applies which involves the payment of $10 or more of interest,
a statement of the transaction may be provided to the payee of
such interest in lieu of the statement required under
subsection (c). Such statement shall be provided during January
of the year following the year in which such payment is made.
(6) Treatment of original issue discount
(A) In general
Original issue discount on any obligation shall be reported -
(i) as if paid at the time it is includible in gross income
under section 1272 (except that for such purpose the amount
reportable with respect to any subsequent holder shall be
determined as if he were the original holder), and
(ii) if section 1272 does not apply to the obligation, at
maturity (or, if earlier, on redemption).
In the case of any obligation not in registered form issued
before January 1, 1983, clause (ii) and not clause (i) shall
apply.
(B) Original issue discount
For purposes of this paragraph, the term "original issue
discount" has the meaning given to such term by section
1273(a).
(7) Interests in REMIC's and certain other debt instruments
(A) In general
For purposes of subsection (a), the term "interest" includes
amounts includible in gross income with respect to regular
interests in REMIC's (and such amounts shall be treated as paid
when includible in gross income under section 860B(b)).
(B) Reporting to corporations, etc.
Except as otherwise provided in regulations, in the case of
any interest described in subparagraph (A) of this paragraph
and any other debt instrument to which section 1272(a)(6)
applies, subsection (b)(4) of this section shall be applied
without regard to subparagraphs (A), (H), (I), (J), (K), and
(L)(i).
(C) Additional information
Except as otherwise provided in regulations, any return or
statement required to be filed or furnished under this section
with respect to interest income described in subparagraph (A)
and interest on any other debt instrument to which section
1272(a)(6) applies shall also provide information setting forth
the adjusted issue price of the interest to which the return or
statement relates at the beginning of each accrual period with
respect to which interest income is required to be reported on
such return or statement and information necessary to compute
accrual of market discount.
(D) Regulatory authority
The Secretary may prescribe such regulations as are necessary
or appropriate to carry out the purposes of this paragraph,
including regulations which require more frequent or more
detailed reporting.
-SOURCE-
(Added Pub. L. 87-834, Sec. 19(c), Oct. 16, 1962, 76 Stat. 1055;
amended Pub. L. 91-172, title IV, Sec. 413(c), (d), Dec. 30, 1969,
83 Stat. 611, 612; Pub. L. 94-455, title XIX, Secs. 1901(b)(6)(A),
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1793, 1834; Pub. L. 97-248,
title III, Secs. 303(b), 308(a), 309(a), Sept. 3, 1982, 96 Stat.
587, 591; Pub. L. 97-424, title V, Sec. 547(b)(4), Jan. 6, 1983, 96
Stat. 2200; Pub. L. 98-67, title I, Secs. 102(a), (e), 108(a), Aug.
5, 1983, 97 Stat. 369, 370, 383; Pub. L. 98-369, div. A, title I,
Sec. 42(a)(14), title IV, Sec. 474(r)(29)(J), July 18, 1984, 98
Stat. 557, 845; Pub. L. 99-514, title VI, Sec. 674, title XII, Sec.
1214(c)(4), title XV, Sec. 1501(c)(5), title XVIII, Sec.
1803(a)(14)(C), Oct. 22, 1986, 100 Stat. 2319, 2543, 2737, 2797;
Pub. L. 100-647, title I, Sec. 1006(t)(24), (v), Nov. 10, 1988, 102
Stat. 3426, 3427; Pub. L. 104-168, title XII, Sec. 1201(a)(6), July
30, 1996, 110 Stat. 1469.)
-REFTEXT-
REFERENCES IN TEXT
The Investment Company Act of 1940, referred to in subsec.
(b)(4)(J), is title I of act Aug. 22, 1940, ch. 686, 54 Stat. 789,
as amended, which is classified generally to subchapter I (Sec.
80a-1 et seq.) of chapter 2D of Title 15, Commerce and Trade. For
complete classification of this Act to the Code, see section 80a-51
of Title 15 and Tables.
-MISC1-
AMENDMENTS
1996 - Subsec. (c)(1)(A). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
1988 - Subsec. (d)(7)(A). Pub. L. 100-647, Sec. 1006(v), inserted
parenthetical phrase relating to amounts treated as paid when
includible in gross income under section 860B(b).
Subsec. (d)(7)(C). Pub. L. 100-647, Sec. 1006(t)(24), substituted
"the adjusted issue price" for "the issue price".
1986 - Subsec. (b)(5)(B)(iii). Pub. L. 99-514, Sec.
1803(a)(14)(C), substituted "section 1273(a)" for "section
1232(b)(1)".
Subsec. (b)(5)(B)(iv). Pub. L. 99-514, Sec. 1214(c)(4), added cl.
(iv).
Subsec. (c). Pub. L. 99-514, Sec. 1501(c)(5), in amending subsec.
(c) generally, substituted "information is required" for
"information is furnished" in subsection heading and, in text,
substituted references to persons required to make a return for
former references to persons making a return and struck out
provisions that no statement was required if the aggregate amount
of payments to the person shown on the return was less than $10.
Subsec. (d)(7). Pub. L. 99-514, Sec. 674, added par. (7).
1984 - Subsec. (b)(2)(E). Pub. L. 98-369, Sec. 474(r)(29)(J),
struck out subpar. (E) which related to amounts on which the person
making payments was required to deduct and withhold a tax under
section 1451 (relating to tax-free covenant bonds), or would have
been so required but for section 1451(d) (relating to benefit of
personal exemptions).
Subsec. (d)(6)(A). Pub. L. 98-369, Sec. 42(a)(14)(A), substituted
"section 1272" for "section 1232A" in two places.
Subsec. (d)(6)(B). Pub. L. 98-369, Sec. 42(a)(14)(B), substituted
"section 1273(a)" for "section 1232(b)(1)".
1983 - Subsec. (a). Pub. L. 98-67, Sec. 102(e)(1), struck out
par. (3) which related to persons required under subchapter B of
chapter 24 to withhold tax on the payment of interest and, in
provisions following par. (2), substituted "and the name and
address of the person to whom paid" for ", tax deducted and
withheld, and the name and address of the person to whom paid or
from whom withheld".
Subsec. (b)(2)(B). Pub. L. 97-424 substituted "this title" for
"law".
Subsec. (b)(2)(C). Pub. L. 98-67, Sec. 102(e)(2), amended subpar.
(C) generally, substituting in cl. (i) "person described in
paragraph (4), or" for "person referred to in paragraph (2) of
section 3452(c) (other than subparagraphs (J) and (K) thereof), or"
and in cl. (ii) "described in paragraph (5)," for "described in
section 3454(a)(2)(D) or (E),".
Subsec. (b)(4), (5). Pub. L. 98-67, Sec. 102(e)(2)(B), added
pars. (4) and (5).
Subsec. (c)(1)(C). Pub. L. 98-67, Sec. 102(e)(3), struck out
subpar. (C) which related to aggregate amount of tax deducted and
withheld with respect to the person under subchapter B of chapter
24.
Subsec. (c)(2). Pub. L. 98-67, Sec. 108(a), amended par. (2)
generally, inserting provision allowing the written statement to be
furnished either in person or in a separate mailing by first-class
mail and authorizing the Secretary to prescribe by regulation the
form that the written statement must take.
Subsec. (e). Pub. L. 98-67, Sec. 102(a), repealed amendments made
by Pub. L. 97-248. See 1982 Amendment note below.
1982 - Subsec. (a). Pub. L. 97-248, Sec. 309(a), redesignated
subpars. (A) and (B) of former par. (1) as pars. (1) and (2),
respectively, in par. (2) as so redesignated inserted "(as so
defined)" after "payments of interest", substituted par. (3) for
former par. (1)(C) which described corporations with evidence of
outstanding indebtedness in registered form for which during any
calendar year there was at least $10 of original issue discount
includible in the gross income of a holder under section 1232(a)(3)
of this title without regard to subpar. (B) thereof, substituted
"of such payments, tax deducted and withheld, and the name and
address of the person to whom paid or from whom withheld" for "of
such payments and such aggregate amount includible in the gross
income of any holder and the name and address of the person to whom
paid or such holder" in provisions following par. (3), formerly
following par. (1)(C), and struck out former par. (2), which
directed persons making aggregate interest payments of less than
$10 to another person during any calendar year to report such
payments and the recipients when required by the Secretary, and
former par. (3), which required all corporations making payments of
any amount of interest other than as defined in subsec. (b) to
report such payments and the recipients when required by the
Secretary.
Subsec. (b). Pub. L. 97-248, Sec. 309(a), substituted "subsection
(a)" for "subsections (a)(1) and (2)" in provisions preceding
subpar. (A), in subpar. (A) substituted "any obligation (i) issued
in registered form, or (ii) of a type offered to the public, other
than any obligation with a maturity (at issue) of not more than 1
year which is held by a corporation" for "evidences of indebtedness
(including bonds, debentures, notes, and certificates) issued by a
corporation in registered form, and, to the extent provided in
regulations prescribed by the Secretary, interest on other
evidences of indebtedness issued by a corporation of a type offered
by corporations to the public" in subpar. (C) inserted "industrial
loan association or bank" to list of payors of interest, in subpar.
(E) substituted "brokers (as defined in section 6045(c))" for
"stockbrokers and dealers in securities", added subpars. (F) and
(G), in par. (2) substituted "subsection (a)" for "subsections
(a)(1) and (2)" in provisions preceding subpar. (A), added subpar.
(A), redesignated former subpar. (A) as (B), in subpar. (B) as so
redesignated inserted reference to exemption under any provision of
law, added subpar. (C), redesignated former subpar. (B) as (D), in
subpar. (D) as so redesignated substituted provisions that the
subpar. operates except to the extent otherwise provided in
regulations or in subpar. (C) for provisions that the subpar.
operates to the extent provided in regulations, added cls. (i) and
(ii), designated existing provisions as cls. (iii) to (v), in cl.
(iii) as so designated inserted specification of not being engaged
in trade or business in the United States, in cl. (iv) as so
designated inserted specification of exemption under subchapter A
of chapter 3, redesignated former subpar. (C) as (E), and added
par. (3).
Subsec. (c). Pub. L. 97-248, Sec. 309(a), substituted "subsection
(a)" for "subsection (a)(1)" wherever appearing, designated
provision before former par. (1) as par. (1), redesignated former
pars. (1) and (2) as subpars. (A) and (B), respectively, added
subpar. (C), designated first sentence after former par. (2) as
par. (2), designated second sentence after former par. (2) as par.
(3), in par. (3) as so designated inserted "with respect to
payments of interest to any person" after "No statement", struck
out ", or the aggregate amount includible in the gross income of,"
after "payments to", and substituted "paragraph (1) or (2)" for
"subparagraph (A), (B), or (C)" after "with respect to".
Subsec. (d). Pub. L. 97-248, Sec. 309(a), added subsec. (d).
Subsec. (e). Pub. L. 97-248, Secs. 303(b), 308(a), provided that,
applicable to payments of interest, dividends, and patronage
dividends paid or credited after June 30, 1983, a new subsec. (e)
is added. 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.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary" wherever appearing.
Subsec. (b)(1), (2)(A), (B). Pub. L. 94-455, Secs. 1901(b)(6)(A),
1906(b)(13)(A), substituted "section 103(a)" for "section 103(a)(1)
or (3)", and struck out "or his delegate" after "Secretary"
wherever appearing.
1969 - Subsec. (a)(1)(C). Pub. L. 91-172, Sec. 413(c), added
subpar. (C).
Subsec. (c). Pub. L. 91-172, Sec. 413(d), further qualified
requirement to furnish statement by reference to aggregate amount
includible in gross income.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 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 674 of Pub. L. 99-514 effective Jan. 1,
1987, see section 675(a) of Pub. L. 99-514, as amended, set out as
an Effective Date note under section 860A of this title.
Amendment by section 1214(c)(4) of Pub. L. 99-514 applicable to
payments made in taxable year of payor beginning after Dec. 31,
1986, except as otherwise provided, see section 1214(d) of Pub. L.
99-514, as amended, set out as a note under section 861 of this
title.
Amendment by section 1501(c)(5) of Pub. L. 99-514 applicable to
returns the due date for which (determined without regard to
extensions) is after Oct. 22, 1986, see section 1501(e) of Pub. L.
99-514, set out as an Effective Date note under section 6721 of
this title.
Amendment by section 1803(a)(14)(C) of Pub. L. 99-514 effective,
except as otherwise provided, as if included in the provisions of
the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
amendment relates, see section 1881 of Pub. L. 99-514, set out as a
note under section 48 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 42(a)(14) of Pub. L. 98-369 applicable to
taxable years ending after July 18, 1984, see section 44 of Pub. L.
98-369, set out as an Effective Date note under section 1271 of
this title.
Amendment by section 474(r)(29)(J) of Pub. L. 98-369 not
applicable with respect to obligations issued before Jan. 1, 1984,
see section 475(b) of Pub. L. 98-369, set out as a note under
section 33 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 102(a), (e) of Pub. L. 98-67 effective as of
close of June 30, 1983, see section 110(b) of Pub. L. 98-67, set
out as a note under section 31 of this title.
Amendment by section 108(a) of Pub. L. 98-67 applicable with
respect to payments made after Dec. 31, 1983, see section 110(a) of
Pub. L. 98-67.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 309(c) of Pub. L. 97-248 provided that: "The amendments
made by this section [amending this section and sections 6041,
6652, and 6678 of this title] shall apply to amounts paid (or
treated as paid) after December 31, 1982."
EFFECTIVE DATE OF 1969 AMENDMENT
Section 413(e) of Pub. L. 91-172 provided that: "The amendments
made by this section [amending this section and section 1232 of
this title] shall apply with respect to bonds and other evidences
of indebtedness issued after May 27, 1969 (other than evidences of
indebtedness issued pursuant to a written commitment which was
binding on May 27, 1969, and at all times thereafter)."
EFFECTIVE DATE
Section applicable to payments of dividends and interest made on
or after Jan. 1, 1963, and to payments of amounts described in
section 6044(b) of this title made on or after Jan. 1, 1963, with
respect to patronage occurring on or after the first day of the
first taxable year of the cooperative beginning on or after Jan. 1,
1963, see section 19(h) of Pub. L. 87-834, set out as an Effective
Date of 1962 Amendment note under section 6042 of this title.
APPLICABILITY OF CERTAIN AMENDMENTS BY PUB. L. 99-514 IN RELATION
TO TREATY OBLIGATIONS OF UNITED STATES
For nonapplication of amendment by section 1214(c)(4) of Pub. L.
99-514 to the extent application of such amendment would be
contrary to any treaty obligation of the United States in effect on
Oct. 22, 1986, with provision that for such purposes any amendment
by title I of Pub. L. 100-647 be treated as if it had been included
in the provision of Pub. L. 99-514 to which such amendment relates,
see section 1012(aa)(3), (4) of Pub. L. 100-647, set out as a note
under section 861 of this title.
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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1276, 1278, 3406, 6041,
6042, 6050N, 6724 of this title.
-End-
-CITE-
26 USC Sec. 6050 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
[Sec. 6050. Repealed. Pub. L. 96-167, Sec. 5(a), Dec. 29, 1979, 93
Stat. 1276]
-MISC1-
Section, added Pub. L. 91-172, title I, Sec. 121(e)(1), Dec. 30,
1969, 83 Stat. 548; amended Pub. L. 94-455, title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, provided for a return
by transferor of income producing property if the transferee was
known to be an organization referred to in section 511(a) or (b)
and property had a fair market value in excess of $50,000.
EFFECTIVE DATE OF REPEAL
Section 5(c) of Pub. L. 96-167 provided that: "The amendments
made by this section [repealing this section] shall apply to
transfers after the date of the enactment of this Act [Dec. 29,
1979]."
-End-
-CITE-
26 USC Sec. 6050A 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050A. Reporting requirements of certain fishing boat
operators
-STATUTE-
(a) Reports
The operator of a boat on which one or more individuals, during a
calendar year, perform services described in section 3121(b)(20)
shall submit to the Secretary (at such time, and in such manner and
form, as the Secretary shall by regulations prescribe) information
respecting -
(1) the identity of each individual performing such services;
(2) the percentage of each such individual's share of the
catches of fish or other forms of aquatic animal life, and the
percentage of the operator's share of such catches;
(3) if such individual receives his share in kind, the type and
weight of such share, together with such other information as the
Secretary may prescribe by regulations reasonably necessary to
determine the value of such share;
(4) if such individual receives a share of the proceeds of such
catches, the amount so received; and
(5) any cash remuneration described in section 3121(b)(20)(A).
(b) Written statement
Every person required to make a return under subsection (a) shall
furnish to each person whose name is required to be set forth in
such return a written statement showing the information relating to
such person required to be contained in such return. The written
statement required under the preceding sentence shall be furnished
to the person on or before January 31 of the year following the
calendar year for which the return under subsection (a) was
required to be made.
-SOURCE-
(Added Pub. L. 94-455, title XII, Sec. 1207(e)(3)(A), Oct. 4, 1976,
90 Stat. 1707; amended Pub. L. 99-514, title XV, Sec. 1501(c)(6),
Oct. 22, 1986, 100 Stat. 2737; Pub. L. 104-188, title I, Sec.
1116(a)(1)(C), Aug. 20, 1996, 110 Stat. 1762.)
-MISC1-
AMENDMENTS
1996 - Subsec. (a)(5). Pub. L. 104-188 added par. (5).
1986 - Subsec. (b). Pub. L. 99-514 amended subsec. (b) generally.
Prior to amendment, subsec. (b) read as follows: "Every person
making a return under subsection (a) shall furnish to each person
whose name is set forth in such return a written statement showing
the information relating to such person contained in such return.
The written statement required under the preceding sentence shall
be furnished to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was made."
EFFECTIVE DATE OF 1996 AMENDMENT
Amendments by Pub. L. 104-188 applicable to remuneration paid
after Dec. 31, 1996, see section 1116(a)(3)(B) of Pub. L. 104-188,
set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE
Section effective for calendar years beginning after Oct. 4,
1976, see section 1207(f)(4)(A) of Pub. L. 94-455, set out as a
note under section 3121 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3406, 6724 of this title.
-End-
-CITE-
26 USC Sec. 6050B 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050B. Returns relating to unemployment compensation
-STATUTE-
(a) Requirement of reporting
Every person who makes payments of unemployment compensation
aggregating $10 or more to any individual during any calendar year
shall make a return according to the forms or regulations
prescribed by the Secretary, setting forth the aggregate amounts of
such payments and the name and address of the individual to whom
paid.
(b) Statements to be furnished to individuals with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each individual whose name is required to be set forth
in such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such return, and
(2) the aggregate amount of payments to the individual required
to be shown on such return.
The written statement required under the preceding sentence shall
be furnished to the individual on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made.
(c) Definitions
For purposes of this section -
(1) Unemployment compensation
The term "unemployment compensation" has the meaning given to
such term by section 85(b).
(2) Person
The term "person" means the officer or employee having control
of the payment of the unemployment compensation, or the person
appropriately designated for purposes of this section.
-SOURCE-
(Added Pub. L. 95-600, title I, Sec. 112(b), Nov. 6, 1978, 92 Stat.
2777; amended Pub. L. 99-514, title XV, Sec. 1501(c)(7), Oct. 22,
1986, 100 Stat. 2738; Pub. L. 104-168, title XII, Sec. 1201(a)(7),
July 30, 1996, 110 Stat. 1469; Pub. L. 104-188, title I, Sec.
1704(t)(14), Aug. 20, 1996, 110 Stat. 1888.)
-MISC1-
AMENDMENTS
1996 - Subsec. (b)(1). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
Subsec. (c)(1). Pub. L. 104-188 substituted "section 85(b)" for
"section 85(c)".
1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
generally, substituted references to persons required to make a
return for former references to persons making a return and
references to individuals whose names are required to be set forth
for former references to individuals whose names are set forth, and
struck out provision directing that no statement is required to be
furnished to individuals if the aggregate amount of payments to
such individual shown on the return is less than $10.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE
Section applicable to payments of unemployment compensation made
after Dec. 31, 1978, in taxable years ending after such date, but
not applicable to payments made for weeks of unemployment ending
before Dec. 1, 1978, see section 112(d) of Pub. L. 95-600, as
amended, set out as a note under section 85 of this title.
WAIVER OF STATUTE OF LIMITATIONS
For provisions relating to credit or refund of overpayment of tax
resulting from 1984 amendment to section 112(d) of Pub. L. 95-600,
see section 1075(b) of Pub. L. 98-369, set out as a note under
section 85 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in title 42 section 502.
-End-
-CITE-
26 USC Sec. 6050C 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
[Sec. 6050C. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1),
Aug. 23, 1988, 102 Stat. 1323]
-MISC1-
Section, added Pub. L. 96-223, title I, Sec. 101(d)(1), Apr. 2,
1980, 94 Stat. 251; amended Pub. L. 99-514, title XV, Sec.
1501(d)(1)(E), Oct. 22, 1986, 100 Stat. 2740, related to
information regarding windfall profit tax on domestic crude oil.
EFFECTIVE DATE OF REPEAL
Repeal applicable to crude oil removed from the premises on or
after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set
out as an Effective Date of 1988 Amendment note under section 164
of this title.
-End-
-CITE-
26 USC Sec. 6050D 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050D. Returns relating to energy grants and financing
-STATUTE-
(a) In general
Every person who administers a Federal, State, or local program a
principal purpose of which is to provide subsidized financing or
grants for projects to conserve or produce energy shall, to the
extent required under regulations prescribed by the Secretary, make
a return setting forth the name and address of each taxpayer
receiving financing or a grant under such program and the aggregate
amount so received by such individual.
(b) Definition of person
For purposes of this section, the term "person" means the officer
or employee having control of the program, or the person
appropriately designated for purposes of this section.
-SOURCE-
(Added Pub. L. 96-223, title II, Sec. 203(b)(1), Apr. 2, 1980, 94
Stat. 259.)
-MISC1-
EFFECTIVE DATE
Section 203(c) of Pub. L. 96-223 provided that: "The amendments
made by this section [amending this section and section 23 of this
title] shall apply to taxable years beginning after December 31,
1980, but only with respect to financing or grants made after such
date."
-End-
-CITE-
26 USC Sec. 6050E 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050E. State and local income tax refunds
-STATUTE-
(a) Requirement of reporting
Every person who, with respect to any individual, during any
calendar year makes payments of refunds of State or local income
taxes (or allows credits or offsets with respect to such taxes)
aggregating $10 or more shall make a return according to forms or
regulations prescribed by the Secretary setting forth the aggregate
amount of such payments, credits, or offsets, and the name and
address of the individual with respect to whom such payment,
credit, or offset was made.
(b) Statements to be furnished to individuals with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each individual whose name is required to be set forth
in such return a written statement showing -
(1) the name of the State or political subdivision thereof, and
(2) the information required to be shown on the return with
respect to refunds, credits, and offsets to the individual.
The written statement required under the preceding sentence shall
be furnished to the individual during January of the calendar year
following the calendar year for which the return under subsection
(a) was required to be made. No statement shall be required under
this subsection with respect to any individual if it is determined
(in the manner provided by regulations) that such individual did
not claim itemized deductions under chapter 1 for the taxable year
giving rise to the refund, credit, or offset.
(c) Person defined
For purposes of this section, the term "person" means the officer
or employee having control of the payment of the refunds (or the
allowance of the credits or offsets) or the person appropriately
designated for purposes of this section.
-SOURCE-
(Added Pub. L. 97-248, title III, Sec. 313(a), Sept. 3, 1982, 96
Stat. 603; amended Pub. L. 98-369, div. A, title I, Sec. 151(a),
July 18, 1984, 98 Stat. 690; Pub. L. 99-514, title XV, Sec.
1501(c)(8), Oct. 22, 1986, 100 Stat. 2738.)
-MISC1-
AMENDMENTS
1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
generally, substituted "information is required" for "information
is furnished" in heading and, in text, substituted references to
persons required to make a return for former references to persons
making a return and references to persons whose name is required to
be set forth for former references to persons whose name is set
forth.
1984 - Subsec. (b). Pub. L. 98-369 inserted provision that no
statement is required under this subsection with respect to any
individual if it is determined (in the manner provided by
regulations) that such individual did not claim itemized deductions
under chapter 1 for the taxable year giving rise to the refund,
credit, or offset.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 151(b) of Pub. L. 98-369 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
payments of refunds, and credits and offsets made, after December
31, 1982."
EFFECTIVE DATE
Section 313(c) of Pub. L. 97-248 provided that: "The amendments
made by this section [enacting this section] shall apply to
payments of refunds, and credits and offsets made, after December
31, 1982."
-End-
-CITE-
26 USC Sec. 6050F 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050F. Returns relating to social security benefits
-STATUTE-
(a) Requirement of reporting
The appropriate Federal official shall make a return, according
to the forms and regulations prescribed by the Secretary, setting
forth -
(1) the -
(A) aggregate amount of social security benefits paid with
respect to any individual during any calendar year,
(B) aggregate amount of social security benefits repaid by
such individual during such calendar year, and
(C) aggregate reductions under section 224 of the Social
Security Act (or under section 3(a)(1) of the Railroad
Retirement Act of 1974) in benefits which would otherwise have
been paid to such individual during the calendar year on
account of amounts received under a workmen's compensation act,
and
(2) the name and address of such individual.
(b) Statements to be furnished to persons with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each individual whose name is required to be set forth
in such return a written statement showing -
(1) the name of the agency making the payments, and
(2) the aggregate amount of payments, of repayments, and of
reductions, with respect to the individual required to be shown
on such return.
The written statement required under the preceding sentence shall
be furnished to the individual on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made.
(c) Definitions
For purposes of this section
(1) Appropriate Federal official
The term "appropriate Federal official" means -
(A) the Commissioner of Social Security in the case of social
security benefits described in section 86(d)(1)(A), and
(B) the Railroad Retirement Board in the case of social
security benefits described in section 86(d)(1)(B).
(2) Social security benefit
The term "social security benefit" has the meaning given to
such term by section 86(d)(1).
-SOURCE-
(Added Pub. L. 98-21, title I, Sec. 121(b), Apr. 20, 1983, 97 Stat.
82; amended Pub. L. 99-514, title XV, Sec. 1501(c)(9), Oct. 22,
1986, 100 Stat. 2738; Pub. L. 100-360, title I, Sec. 111(b), July
1, 1988, 102 Stat. 697; Pub. L. 101-234, title I, Sec. 102(a), Dec.
13, 1989, 103 Stat. 1980; Pub. L. 103-296, title I, Sec. 108(h)(4),
Aug. 15, 1994, 108 Stat. 1487.)
-REFTEXT-
REFERENCES IN TEXT
Section 224 of the Social Security Act, referred to in subsec.
(a)(1)(C), is classified to section 424a of Title 42, The Public
Health and Welfare.
Section 3(a)(1) of the Railroad Retirement Act of 1974, referred
to in subsec. (a)(1)(C), is classified to section 231b(a)(1) of
Title 45, Railroads.
-MISC1-
AMENDMENTS
1994 - Subsec. (c)(1)(A). Pub. L. 103-296 substituted
"Commissioner of Social Security" for "Secretary of Health and
Human Services".
1989 - Subsecs. (a), (b)(1), (2), (c)(1)(A). Pub. L. 101-234,
Sec. 102(a), repealed Pub. L. 100-360, Sec. 111, and provided that
the provisions of law amended by such section are restored or
revived as if such section had not been enacted, see 1988 Amendment
note below.
1988 - Subsec. (a). Pub. L. 100-360, Sec. 111(b)(1), added par.
(2) and redesignated former par. (2) as (3).
Subsec. (b)(1). Pub. L. 100-360, Sec. 111(b)(2)(A), inserted "or
making the determination under subsection (a)(2)" after "payments".
Subsec. (b)(2). Pub. L. 100-360, Sec. 111(b)(2)(B), inserted "and
the information required under subsection (a)(2)," after
"reductions,".
Subsec. (c)(1)(A). Pub. L. 100-360, Sec. 111(b)(3), inserted "and
the information required under subsection (a)(2)" after "section
86(d)(1)(A)".
1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
generally, substituted "information is required" for "information
is furnished" in heading and, in text, substituted references to
persons required to make a return for former references to persons
making a return and references to persons whose name is required to
be set forth for former references to persons whose name is set
forth.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section
110(a) of Pub. L. 103-296, set out as a note under section 401 of
Title 42, The Public Health and Welfare.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-234 applicable to taxable years
beginning after Dec. 31, 1988, see section 102(d)(2) of Pub. L.
101-234, set out as an Effective Date of Repeal note under section
59B of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-360 applicable to taxable years
beginning after Dec. 31, 1988, see section 111(e) of Pub. L.
100-360, set out as an Effective Date note under section 59B of
this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE
Section applicable to benefits received after Dec. 31, 1983, in
taxable years ending after such date, except for any portion of a
lump-sum payment of social security benefits received after Dec.
31, 1983, if the generally applicable payment date for such portion
was before Jan. 1, 1984, see section 121(g) of Pub. L. 98-21, set
out as a note under section 86 of this title.
REPEAL OF SUPPLEMENTAL MEDICARE PREMIUM AND FEDERAL HOSPITAL
INSURANCE CATASTROPHIC COVERAGE RESERVE FUND
Section 102(a) of Pub. L. 101-234 provided that: "Sections 111
and 112 of MCCA [Pub. L. 100-360, which enacted section 59B of this
title and section 1395i-1a of Title 42, The Public Health and
Welfare, amended this section, and enacted provisions set out as
notes under section 59B of this title and section 1395i-1a of Title
42] are repealed and the provisions of law amended by such sections
are restored or revived as if such sections had not been enacted."
-End-
-CITE-
26 USC Sec. 6050G 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050G. Returns relating to certain railroad retirement
benefits
-STATUTE-
(a) In general
The Railroad Retirement Board shall make a return, according to
the forms and regulations prescribed by the Secretary, setting
forth -
(1) the aggregate amount of benefits paid under the Railroad
Retirement Act of 1974 (other than tier 1 railroad retirement
benefits, as defined in section 86(d)(4)) to any individual
during any calendar year,
(2) the employee contributions (to the extent not previously
taken into account under section 72(d)(1)) (!1) which are treated
as having been paid for purposes of section 72(r),
(3) the name and address of such individual, and
(4) such other information as the Secretary may require.
(b) Statements to be furnished to persons with respect to whom
information is required
The Railroad Retirement Board shall furnish to each individual
whose name is required to be set forth in the return under
subsection (a) a written statement showing -
(1) the aggregate amount of payments to such individual, and of
employee contributions with respect thereto, required to be shown
on the return, and
(2) such other information as the Secretary may require.
The written statement required under the preceding sentence shall
be furnished to the individual on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made.
-SOURCE-
(Added Pub. L. 98-76, title II, Sec. 224(b)(1), Aug. 12, 1983, 97
Stat. 422; amended Pub. L. 99-514, title XV, Sec. 1501(c)(10), Oct.
22, 1986, 100 Stat. 2739.)
-REFTEXT-
REFERENCES IN TEXT
The Railroad Retirement Act of 1974, referred to in subsec.
(a)(1), is act Aug. 29, 1935, ch. 812, as amended generally by Pub.
L. 93-445, title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305, which
is classified generally to subchapter IV (Sec. 231 et seq.) of
chapter 9 of Title 45, Railroads. For further details and complete
classification of this Act to the Code, see Codification note set
out preceding section 231 of Title 45, section 231t of Title 45,
and Tables.
Section 72(d), referred to in subsec. (a)(2), was repealed by
Pub. L. 99-514, title XI, Sec. 1122(c)(1), Oct. 22, 1986, 100 Stat.
2467. A new section 72(d) was added by Pub. L. 100-647, title I,
Sec. 1011A(b)(2)(A), Nov. 10, 1988, 102 Stat. 3472, and
subsequently amended generally by Pub. L. 104-188, title I, Sec.
1403(a), Aug. 20, 1996, 110 Stat. 1790.
-MISC1-
AMENDMENTS
1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
generally, substituted "information is required" for "information
is furnished" in heading and, in text, substituted references to
persons required to make a return for former references to persons
making a return and references to persons whose name is required to
be set forth for former references to persons whose name is set
forth.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE
Enactment of section applicable to benefits received after Dec.
31, 1983, in taxable years ending after such date, except for
portions of lump-sum payments received after Dec. 31, 1983, if the
generally applicable payment date for such portion was before Jan.
1, 1984, see section 227(b) of Pub. L. 98-76, set out as an
Effective Date of 1983 Amendment note under section 72 of this
title.
-FOOTNOTE-
(!1) See References in Text note below.
-End-
-CITE-
26 USC Sec. 6050H 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050H. Returns relating to mortgage interest received in trade
or business from individuals
-STATUTE-
(a) Mortgage interest of $600 or more
Any person -
(1) who is engaged in a trade or business, and
(2) who, in the course of such trade or business, receives from
any individual interest aggregating $600 or more for any calendar
year on any mortgage,
shall make the return described in subsection (b) with respect to
each individual from whom such interest was received at such time
as the Secretary may by regulations prescribe.
(b) Form and manner of returns
A return is described in this subsection if such return -
(1) is in such form as the Secretary may prescribe,
(2) contains -
(A) the name and address of the individual from whom the
interest described in subsection (a)(2) was received,
(B) the amount of such interest (other than points) received
for the calendar year,
(C) the amount of points on the mortgage received during the
calendar year and whether such points were paid directly by the
borrower, and
(D) such other information as the Secretary may prescribe.
(c) Application to governmental units
For purposes of subsection (a) -
(1) Treated as persons
The term "person" includes any governmental unit (and any
agency or instrumentality thereof).
(2) Special rules
In the case of a governmental unit or any agency or
instrumentality thereof -
(A) subsection (a) shall be applied without regard to the
trade or business requirement contained therein, and
(B) any return required under subsection (a) shall be made by
the officer or employee appropriately designated for the
purpose of making such return.
(d) Statements to be furnished to individuals with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each individual whose name is required to be set forth
in such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such return, and
(2) the aggregate amount of interest described in subsection
(a)(2) (other than points) received by the person required to
make such return from the individual to whom the statement is
required to be furnished (and the information required under
subsection (b)(2)(C)).
The written statement required under the preceding sentence shall
be furnished on or before January 31 of the year following the
calendar year for which the return under subsection (a) was
required to be made.
(e) Mortgage defined
For purposes of this section, except as provided in regulations
prescribed by the Secretary, the term "mortgage" means any
obligation secured by real property.
(f) Returns which would be required to be made by 2 or more persons
Except to the extent provided in regulations prescribed by the
Secretary, in the case of interest received by any person on behalf
of another person, only the person first receiving such interest
shall be required to make the return under subsection (a).
(g) Special rules for cooperative housing corporations
For purposes of subsection (a), an amount received by a
cooperative housing corporation from a tenant-stockholder shall be
deemed to be interest received on a mortgage in the course of a
trade or business engaged in by such corporation, to the extent of
the tenant-stockholder's proportionate share of interest described
in section 216(a)(2). Terms used in the preceding sentence shall
have the same meanings as when used in section 216.
-SOURCE-
(Added Pub. L. 98-369, div. A, title I, Sec. 145(a), July 18, 1984,
98 Stat. 684; amended Pub. L. 99-514, title XV, Sec. 1501(c)(11),
title XVIII, Sec. 1811(a)(1), Oct. 22, 1986, 100 Stat. 2739, 2832;
Pub. L. 101-239, title VII, Sec. 7646(a), (b), Dec. 19, 1989, 103
Stat. 2382; Pub. L. 104-168, title XII, Sec. 1201(a)(8), July 30,
1996, 110 Stat. 1469; Pub. L. 104-188, title I, Sec. 1704(t)(23),
Aug. 20, 1996, 110 Stat. 1888.)
-MISC1-
AMENDMENTS
1996 - Subsec. (b)(2)(B). Pub. L. 104-188 made technical
amendment to directory language of Pub. L. 101-239, Sec.
7646(b)(1). See 1989 Amendment note below.
Subsec. (d)(1). Pub. L. 104-168 substituted "name, address, and
phone number of the information contact" for "name and address".
1989 - Subsec. (b)(2)(B). Pub. L. 101-239, Sec. 7646(b)(1), as
amended by Pub. L. 104-188, inserted "(other than points)" after
"such interest".
Subsec. (b)(2)(C), (D). Pub. L. 102-239, Sec. 7646(a), added
subpar. (C) and redesignated former subpar. (C) as (D).
Subsec. (d)(2). Pub. L. 102-239, Sec. 7646(b)(2), inserted
"(other than points)" after "subsection (a)(2)" and "(and the
information required under subsection (b)(2)(C))" after "to be
furnished".
1986 - Subsec. (d). Pub. L. 99-514, Sec. 1501(c)(11), in amending
subsec. (d) generally, substituted "information is required" for
"information is furnished" in heading and, in text, substituted
references to persons required to make a return for former
references to persons making a return and references to persons
whose name is required to be set forth for former references to
persons whose name is set forth.
Subsec. (g). Pub. L. 99-514, Sec. 1811(a)(1), added subsec. (g).
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7646(c) of Pub. L. 101-239 provided that: "The amendments
made by this section [amending this section] shall apply to returns
and statements the due date for which (determined without regard to
extensions) is after December 31, 1991."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1501(c)(11) of Pub. L. 99-514 applicable to
returns the due date for which (determined without regard to
extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
99-514, set out as an Effective Date note under section 6721 of
this title.
Amendment by section 1811(a)(1) of Pub. L. 99-514 effective,
except as otherwise provided, as if included in the provisions of
the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
amendment relates, see section 1881 of Pub. L. 99-514, set out as a
note under section 48 of this title.
EFFECTIVE DATE
Section 145(d) of Pub. L. 98-369, as amended by Pub. L. 99-514,
Sec. 2, title XVIII, Sec. 1811(a)(2), Oct. 22, 1986, 100 Stat.
2095, 2832, provided that:
"(1) In general. - Except as provided in paragraph (2), the
amendments made by this section [enacting this section and amending
sections 6652 and 6678 of this title] shall apply to amounts
received after December 31, 1984.
"(2) Special rule for obligations in existence on december 31,
1984. - In the case of any obligation in existence on December 31,
1984, no penalty shall be imposed under section 6676 of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] by reason of
the amendments made by this section on any failure to supply a
taxpayer identification number with respect to amounts received
before January 1, 1986."
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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6721, 6722, 6724 of this
title.
-End-
-CITE-
26 USC Sec. 6050I 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050I. Returns relating to cash received in trade or business,
etc.
-STATUTE-
(a) Cash receipts of more than $10,000
Any person -
(1) who is engaged in a trade or business, and
(2) who, in the course of such trade or business, receives more
than $10,000 in cash in 1 transaction (or 2 or more related
transactions),
shall make the return described in subsection (b) with respect to
such transaction (or related transactions) at such time as the
Secretary may by regulations prescribe.
(b) Form and manner of returns
A return is described in this subsection if such return -
(1) is in such form as the Secretary may prescribe,
(2) contains -
(A) the name, address, and TIN of the person from whom the
cash was received,
(B) the amount of cash received,
(C) the date and nature of the transaction, and
(D) such other information as the Secretary may prescribe.
(c) Exceptions
(1) Cash received by financial institutions
Subsection (a) shall not apply to -
(A) cash received in a transaction reported under title 31,
United States Code, if the Secretary determines that reporting
under this section would duplicate the reporting to the
Treasury under title 31, United States Code, or
(B) cash received by any financial institution (as defined in
subparagraphs (A), (B), (C), (D), (E), (F), (G), (J), (K), (R),
and (S) of section 5312(a)(2) of title 31, United States Code).
(2) Transactions occurring outside the United States
Except to the extent provided in regulations prescribed by the
Secretary, subsection (a) shall not apply to any transaction if
the entire transaction occurs outside the United States.
(d) Cash includes foreign currency and certain monetary instruments
For purposes of this section, the term "cash" includes -
(1) foreign currency, and
(2) to the extent provided in regulations prescribed by the
Secretary, any monetary instrument (whether or not in bearer
form) with a face amount of not more than $10,000.
Paragraph (2) shall not apply to any check drawn on the account of
the writer in a financial institution referred to in subsection
(c)(1)(B).
(e) Statements to be furnished to persons with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each person whose name is required to be set forth in
such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such return, and
(2) the aggregate amount of cash described in subsection (a)
received by the person required to make such return.
The written statement required under the preceding sentence shall
be furnished to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made.
(f) Structuring transactions to evade reporting requirements
prohibited
(1) In general
No person shall for the purpose of evading the return
requirements of this section -
(A) cause or attempt to cause a trade or business to fail to
file a return required under this section,
(B) cause or attempt to cause a trade or business to file a
return required under this section that contains a material
omission or misstatement of fact, or
(C) structure or assist in structuring, or attempt to
structure or assist in structuring, any transaction with one or
more trades or businesses.
(2) Penalties
A person violating paragraph (1) of this subsection shall be
subject to the same civil and criminal sanctions applicable to a
person which fails to file or completes a false or incorrect
return under this section.
(g) Cash received by criminal court clerks
(1) In general
Every clerk of a Federal or State criminal court who receives
more than $10,000 in cash as bail for any individual charged with
a specified criminal offense shall make a return described in
paragraph (2) (at such time as the Secretary may by regulations
prescribe) with respect to the receipt of such bail.
(2) Return
A return is described in this paragraph if such return -
(A) is in such form as the Secretary may prescribe, and
(B) contains -
(i) the name, address, and TIN of -
(I) the individual charged with the specified criminal
offense, and
(II) each person posting the bail (other than a person
licensed as a bail bondsman),
(ii) the amount of cash received,
(iii) the date the cash was received, and
(iv) such other information as the Secretary may prescribe.
(3) Specified criminal offense
For purposes of this subsection, the term "specified criminal
offense" means -
(A) any Federal criminal offense involving a controlled
substance,
(B) racketeering (as defined in section 1951, 1952, or 1955
of title 18, United States Code),
(C) money laundering (as defined in section 1956 or 1957 of
such title), and
(D) any State criminal offense substantially similar to an
offense described in subparagraph (A), (B), or (C).
(4) Information to Federal prosecutors
Each clerk required to include on a return under paragraph (1)
the information described in paragraph (2)(B) with respect to an
individual described in paragraph (2)(B)(i)(I) shall furnish (at
such time as the Secretary may by regulations prescribe) a
written statement showing such information to the United States
Attorney for the jurisdiction in which such individual resides
and the jurisdiction in which the specified criminal offense
occurred.
(5) Information to payors of bail
Each clerk required to make a return under paragraph (1) shall
furnish (at such time as the Secretary may by regulations
prescribe) to each person whose name is required to be set forth
in such return by reason of paragraph (2)(B)(i)(II) a written
statement showing -
(A) the name and address of the clerk's office required to
make the return, and
(B) the aggregate amount of cash described in paragraph (1)
received by such clerk.
-SOURCE-
(Added Pub. L. 98-369, div. A, title I, Sec. 146(a), July 18, 1984,
98 Stat. 685; amended Pub. L. 99-514, title XV, Sec. 1501(c)(12),
Oct. 22, 1986, 100 Stat. 2739; Pub. L. 100-690, title VII, Sec.
7601(a)(1), Nov. 18, 1988, 102 Stat. 4503; Pub. L. 101-508, title
XI, Sec. 11318(a), (c), Nov. 5, 1990, 104 Stat. 1388-458, 1388-459;
Pub. L. 103-322, title II, Sec. 20415(a), (b)(3), Sept. 13, 1994,
108 Stat. 1832, 1833; Pub. L. 104-168, title XII, Sec. 1201(a)(9),
July 30, 1996, 110 Stat. 1469.)
-MISC1-
AMENDMENTS
1996 - Subsec. (e)(1). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
1994 - Pub. L. 103-322, Sec. 20415(b)(3), substituted "business,
etc." for "business" in section catchline.
Subsec. (g). Pub. L. 103-322, Sec. 20415(a), added subsec. (g).
1990 - Subsec. (d). Pub. L. 101-508, Sec. 11318(a), substituted
heading for one which read: "Cash includes foreign currency" and
amended text generally. Prior to amendment, text read as follows:
"For purposes of this section, the term 'cash' includes foreign
currency."
Subsec. (f). Pub. L. 101-508, Sec. 11318(c), substituted heading
for one which read: "Actions by payors".
1988 - Subsec. (f). Pub. L. 100-690 added subsec. (f).
1986 - Subsec. (e). Pub. L. 99-514 substituted "information is
required" for "information is furnished" in heading and, in text,
substituted references to persons required to make a return for
former references to persons making a return and references to
persons whose name is required to be set forth for former
references to persons whose name is set forth.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE OF 1994 AMENDMENT
Section 20415(d) of Pub. L. 103-322 provided that: "The
amendments made by this section [amending this section and section
6724 of this title] shall take effect on the 60th day after the
date on which the temporary regulations are prescribed under
subsection (c) [section 20415(c) of Pub. L. 103-322, set out as a
Regulations note below]." [Temporary regulations under section
20415(c) of Pub. L. 103-322 were filed Dec. 12, 1994, published
Dec. 15, 1994, 59 F.R. 64572, and effective Feb. 13, 1995.]
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11318(e) of Pub. L. 101-508 provided that:
"(1) The amendments made by subsections (a) and (b) [amending
this section and section 6721 of this title] shall apply to amounts
received after the date of the enactment of this Act [Nov. 5,
1990].
"(2) The amendment made by subsection (c) [amending this section]
shall take effect on the date of the enactment of this Act.
"(3) Not later than June 1, 1991, the Secretary of the Treasury
or his delegate shall prescribe regulations under section
6050I(d)(2) of the Internal Revenue Code of 1986 (as amended by
this section)."
EFFECTIVE DATE OF 1988 AMENDMENT
Section 7601(a)(3) of Pub. L. 100-690 provided that: "The
amendments made by this subsection [amending this section and
sections 6721 and 7203 of this title] shall apply to actions after
the date of the enactment of this Act [Nov. 18, 1988]."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE
Section 146(d) of Pub. L. 98-369 provided that: "The amendments
made by this section [enacting this section and amending sections
6652 and 6678 of this title] shall apply to amounts received after
December 31, 1984."
REGULATIONS
Section 20415(c) of Pub. L. 103-322 provided that: "The Secretary
of the Treasury or the Secretary's delegate shall prescribe
temporary regulations under the amendments made by this section
[amending this section and section 6724 of this title] within 90
days after the date of enactment of this Act [Sept. 13, 1994]."
[Temporary regulations under section 20415(c) of Pub. L. 103-322
were filed Dec. 12, 1994, published Dec. 15, 1994, 59 F.R. 64572,
and effective Feb. 13, 1995.]
REPORTS ON USES MADE OF CURRENCY TRANSACTION REPORTS
For requirement of Secretary of the Treasury to report to
Congress on number of reports filed under this section yearly, the
rate of compliance with reporting requirements, the manner in which
Federal agencies collect, organize and analyze such data, and
sanctions imposed and indictments filed for failure to comply, see
section 101 of Pub. L. 101-647, set out as a note under section
5311 of Title 31, Money and Finance.
NO INFERENCE TO BE DRAWN FROM AMENDMENT
Section 7601(a)(4) of Pub. L. 100-690 provided that: "No
inference shall be drawn from the amendment made by paragraph (1)
[amending this section] on the application of the Internal Revenue
Code of 1986 without regard to such amendment."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6050R, 6103, 6721, 6724,
7203 of this title; title 12 section 3420; title 25 section 2719;
title 28 section 524.
-End-
-CITE-
26 USC Sec. 6050J 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050J. Returns relating to foreclosures and abandonments of
security
-STATUTE-
(a) In general
Any person who, in connection with a trade or business conducted
by such person, lends money secured by property and who -
(1) in full or partial satisfaction of any indebtedness,
acquires an interest in any property which is security for such
indebtedness, or
(2) has reason to know that the property in which such person
has a security interest has been abandoned,
shall make a return described in subsection (c) with respect to
each of such acquisitions or abandonments, at such time as the
Secretary may by regulations prescribe.
(b) Exception
Subsection (a) shall not apply to any loan to an individual
secured by an interest in tangible personal property which is not
held for investment and which is not used in a trade or business.
(c) Form and manner of return
The return required under subsection (a) with respect to any
acquisition or abandonment of property -
(1) shall be in such form as the Secretary may prescribe,
(2) shall contain -
(A) the name and address of each person who is a borrower
with respect to the indebtedness which is secured,
(B) a general description of the nature of such property and
such indebtedness,
(C) in the case of a return required under subsection (a)(1)
-
(i) the amount of such indebtedness at the time of such
acquisition, and
(ii) the amount of indebtedness satisfied in such
acquisition,
(D) in the case of a return required under subsection (a)(2),
the amount of such indebtedness at the time of such
abandonment, and
(E) such other information as the Secretary may prescribe.
(d) Applications to governmental units
For purposes of this section -
(1) Treated as persons
The term "person" includes any governmental unit (and any
agency or instrumentality thereof).
(2) Special rules
In the case of a governmental unit or any agency or
instrumentality thereof -
(A) subsection (a) shall be applied without regard to the
trade or business requirement contained therein, and
(B) any return under this section shall be made by the
officer or employee appropriately designated for the purpose of
making such return.
(e) Statements to be furnished to persons with respect to whom
information is required to be furnished
Every person required to make a return under subsection (a) shall
furnish to each person whose name is required to be set forth in
such return a written statement showing the name, address, and
phone number of the information contact of the person required to
make such return. The written statement required under the
preceding sentence shall be furnished to the person on or before
January 31 of the year following the calendar year for which the
return under subsection (a) was made.
(f) Treatment of other dispositions
To the extent provided by regulations prescribed by the
Secretary, any transfer of the property which secures the
indebtedness to a person other than the lender shall be treated as
an abandonment of such property.
-SOURCE-
(Added Pub. L. 98-369, div. A, title I, Sec. 148(a), July 18, 1984,
98 Stat. 687; amended Pub. L. 104-168, title XII, Sec. 1201(a)(10),
July 30, 1996, 110 Stat. 1470.)
-MISC1-
AMENDMENTS
1996 - Subsec. (e). Pub. L. 104-168 substituted "name, address,
and phone number of the information contact" for "name and
address".
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE
Section 148(d) of Pub. L. 98-369 provided that: "The amendments
made by this section [enacting this section and amending sections
6652 and 6678 of this title] shall apply with respect to
acquisitions of property and abandonments of property after
December 31, 1984."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6721, 6722, 6724 of this
title.
-End-
-CITE-
26 USC Sec. 6050K 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050K. Returns relating to exchanges of certain partnership
interests
-STATUTE-
(a) In general
Except as provided in regulations prescribed by the Secretary, if
there is an exchange described in section 751(a) of any interest in
a partnership during any calendar year, such partnership shall make
a return for such calendar year stating -
(1) the name and address of the transferee and transferor in
such exchange, and
(2) such other information as the Secretary may by regulations
prescribe.
Such return shall be made at such time and in such manner as the
Secretary may require by regulations.
(b) Statements to be furnished to transferor and transferee
Every partnership required to make a return under subsection (a)
shall furnish to each person whose name is required to be set forth
in such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the partnership required to make such return, and
(2) the information required to be shown on the return with
respect to such person.
The written statement required under the preceding sentence shall
be furnished to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made.
(c) Requirement that transferor notify partnership
(1) In general
In the case of any exchange described in subsection (a), the
transferor of the partnership interest shall promptly notify the
partnership of such exchange.
(2) Partnership not required to make return until notice
A partnership shall not be required to make a return under this
section with respect to any exchange until the partnership is
notified of such exchange.
-SOURCE-
(Added Pub. L. 98-369, div. A, title I, Sec. 149(a), July 18, 1984,
98 Stat. 689; amended Pub. L. 99-514, title XV, Sec. 1501(c)(13),
title XVIII, Sec. 1811(b)(2), Oct. 22, 1986, 100 Stat. 2739, 2833;
Pub. L. 104-168, title XII, Sec. 1201(a)(11), July 30, 1996, 110
Stat. 1470.)
-MISC1-
AMENDMENTS
1996 - Subsec. (b)(1). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
1986 - Subsec. (b). Pub. L. 99-514, Sec. 1501(c)(13), in amending
subsec. (b) generally, substituted references to partnerships
required to make a return for former references to partnerships
making a return and references to persons whose name is required to
be set forth for former references to persons whose name is set
forth.
Subsec. (c)(2). Pub. L. 99-514, Sec. 1811(b)(2), substituted
"this section" for "this subsection".
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1501(c)(13) of Pub. L. 99-514 applicable to
returns the due date for which (determined without regard to
extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
99-514, set out as an Effective Date note under section 6721 of
this title.
Amendment by section 1811(b)(2) of Pub. L. 99-514 applicable to
partnership taxable years beginning after Oct. 22, 1986, see
section 1811(b)(1)(B) of Pub. L. 99-514, set out as a note under
section 6031 of this title.
Amendment by section 1811(b)(2) of Pub. L. 99-514 effective,
except as otherwise provided, as if included in the provisions of
the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
amendment relates, see section 1881 of Pub. L. 99-514, set out as a
note under section 48 of this title.
EFFECTIVE DATE
Section 149(d) of Pub. L. 98-369 provided that: "The amendments
made by this section [enacting this section and amending sections
6652 and 6678 of this title] shall apply with respect to exchanges
after December 31, 1984."
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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6721, 6722, 6724 of this
title.
-End-
-CITE-
26 USC Sec. 6050L 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050L. Returns relating to certain dispositions of donated
property
-STATUTE-
(a) General rule
If the donee of any charitable deduction property sells,
exchanges, or otherwise disposes of such property within 2 years
after its receipt, the donee shall make a return (in accordance
with forms and regulations prescribed by the Secretary) showing -
(1) the name, address, and TIN of the donor,
(2) a description of the property,
(3) the date of the contribution,
(4) the amount received on the disposition, and
(5) the date of such disposition.
(b) Charitable deduction property
For purposes of this section, the term "charitable deduction
property" means any property (other than publicly traded
securities) contributed in a contribution for which a deduction was
claimed under section 170 if the claimed value of such property
(plus the claimed value of all similar items of property donated by
the donor to 1 or more donees) exceeds $5,000.
(c) Statement to be furnished to donors
Every person making a return under subsection (a) shall furnish a
copy of such return to the donor at such time and in such manner as
the Secretary may by regulations prescribe.
(d) Definition of publicly traded securities
The term "publicly traded securities" means securities for which
(as of the date of the contribution) market quotations are readily
available on an established securities market.
-SOURCE-
(Added Pub. L. 98-369, div. A, title I, Sec. 155(b)(1), July 18,
1984, 98 Stat. 692.)
-MISC1-
EFFECTIVE DATE
Section 155(d)(1) of Pub. L. 98-369 provided that: "The
amendments made by subsections (a) and (b) [enacting this section,
amending sections 6652 and 6678 of this title, and enacting
provisions set out as a note under section 170 of this title] shall
apply to contributions made after December 31, 1984, in taxable
years ending after such date."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6721, 6722, 6724 of this
title.
-End-
-CITE-
26 USC Sec. 6050M 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050M. Returns relating to persons receiving contracts from
Federal executive agencies
-STATUTE-
(a) Requirement of reporting
The head of every Federal executive agency which enters into any
contract shall make a return (at such time and in such form as the
Secretary may by regulations prescribe) setting forth -
(1) the name, address, and TIN of each person with which such
agency entered into a contract during the calendar year, and
(2) such other information as the Secretary may require.
(b) Federal executive agency
For purposes of this section, the term "Federal executive agency"
means -
(1) any Executive agency (as defined in section 105 of title 5,
United States Code) other than the General Accounting Office,
(2) any military department (as defined in section 102 of such
title), and
(3) the United States Postal Service and the Postal Rate
Commission.
(c) Authority to extend reporting to licenses and subcontracts
To the extent provided in regulations, this section also shall
apply to -
(1) licenses granted by Federal executive agencies, and
(2) subcontracts under contracts to which subsection (a)
applies.
(d) Authority to prescribe minimum amounts
This section shall not apply to contracts or licenses in any
class which are below a minimum amount or value which may be
prescribed by the Secretary by regulations for such class.
(e) Exception for certain classified or confidential contracts
(1) In general
Except as provided in paragraph (2), this section shall not
apply in the case of a contract described in paragraph (3).
(2) Reporting requirement
Each Federal executive agency which has entered into a contract
described in paragraph (3) shall, upon a request of the Secretary
which identifies a particular person, acknowledge whether such
person has entered into such a contract with such agency and, if
so, provide to the Secretary -
(A) the information required under this section with respect
to such person, and
(B) such other information with respect to such person which
the Secretary and the head of such Federal executive agency
agree is appropriate.
(3) Description of contract
For purposes of this subsection, a contract between a Federal
executive agency and another person is described in this
paragraph if -
(A) the fact of the existence of such contract or the subject
matter of such contract has been designated and clearly marked
or clearly represented, pursuant to the provisions of Federal
law or an Executive order, as requiring a specific degree of
protection against unauthorized disclosure for reasons of
national security, or
(B) the head of such Federal executive agency (or his
designee) pursuant to regulations issued by such agency
determines, in writing, that filing the required return under
this section would interfere with the effective conduct of a
confidential law enforcement or foreign counterintelligence
activity.
-SOURCE-
(Added Pub. L. 99-514, title XV, Sec. 1522(a), Oct. 22, 1986, 100
Stat. 2747; amended Pub. L. 100-647, title I, Sec. 1015(f), Nov.
10, 1988, 102 Stat. 3570.)
-MISC1-
AMENDMENTS
1988 - Subsec. (e). Pub. L. 100-647 added subsec. (e).
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
Section 1522(c) of Pub. L. 99-514 provided that: "The amendments
made by this section [enacting this section] shall apply to
contracts (and subcontracts) entered into, and licenses granted,
before, on, or after January 1, 1987."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6041A, 6050P of this
title.
-End-
-CITE-
26 USC Sec. 6050N 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050N. Returns regarding payments of royalties
-STATUTE-
(a) Requirement of reporting
Every person -
(1) who makes payments of royalties (or similar amounts)
aggregating $10 or more to any other person during any calendar
year, or
(2) who receives payments of royalties (or similar amounts) as
a nominee and who makes payments aggregating $10 or more during
any calendar year to any other person with respect to the
royalties (or similar amounts) so received,
shall make a return according to the forms or regulations
prescribed by the Secretary, setting forth the aggregate amount of
such payments and the name and address of the person to whom paid.
(b) Statements to be furnished to persons with respect to whom
information is furnished
Every person required to make a return under subsection (a) shall
furnish to each person whose name is required to be set forth in
such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such return, and
(2) the aggregate amount of payments to the person required to
be shown on such return.
The written statement required under the preceding sentence shall
be furnished (either in person or in a statement mailing by
first-class mail which includes adequate notice that the statement
is enclosed) to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was made and shall be in such form as the Secretary may
prescribe by regulations.
(c) Exception for payments to certain persons
Except to the extent otherwise provided in regulations, this
section shall not apply to any amount paid to a person described in
subparagraph (A), (B), (C), (D), (E), or (F) of section 6049(b)(4).
-SOURCE-
(Added Pub. L. 99-514, title XV, Sec. 1523(a), Oct. 22, 1986, 100
Stat. 2747; amended Pub. L. 104-168, title XII, Sec. 1201(a)(12),
July 30, 1996, 110 Stat. 1470.)
-MISC1-
AMENDMENTS
1996 - Subsec. (b)(1). Pub. L. 104-168 substituted "name,
address, and phone number of the information contact" for "name and
address".
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to statements required to
be furnished after Dec. 31, 1996 (determined without regard to any
extension), see section 1201(b) of Pub. L. 104-168, set out as a
note under section 6041 of this title.
EFFECTIVE DATE
Section 1523(d) of Pub. L. 99-514 provided that: "The amendments
made by this section [enacting this section and amending sections
3406, 6041, and 6676 of this title] shall apply with respect to
payments made after December 31, 1986."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 3406, 6041, 6724 of this
title.
-End-
-CITE-
26 USC Sec. 6050P 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050P. Returns relating to the cancellation of indebtedness by
certain entities
-STATUTE-
(a) In general
Any applicable entity which discharges (in whole or in part) the
indebtedness of any person during any calendar year shall make a
return (at such time and in such form as the Secretary may by
regulations prescribe) setting forth -
(1) the name, address, and TIN of each person whose
indebtedness was discharged during such calendar year,
(2) the date of the discharge and the amount of the
indebtedness discharged, and
(3) such other information as the Secretary may prescribe.
(b) Exception
Subsection (a) shall not apply to any discharge of less than
$600.
(c) Definitions and special rules
For purposes of this section -
(1) Applicable entity
The term "applicable entity" means -
(A) an executive, judicial, or legislative agency (as defined
in section 3701(a)(4) of title 31, United States Code), and
(B) an applicable financial entity.
(2) Applicable financial entity
The term "applicable financial entity" means -
(A) any financial institution described in section 581 or
591(a) and any credit union,
(B) the Federal Deposit Insurance Corporation, the Resolution
Trust Corporation, the National Credit Union Administration,
and any other Federal executive agency (as defined in section
6050M), and any successor or subunit of any of the foregoing,
(C) any other corporation which is a direct or indirect
subsidiary of an entity referred to in subparagraph (A) but
only if, by virtue of being affiliated with such entity, such
other corporation is subject to supervision and examination by
a Federal or State agency which regulates entities referred to
in subparagraph (A), and
(D) any organization a significant trade or business of which
is the lending of money.
(3) Governmental units
In the case of an entity described in paragraph (1)(A) or
(2)(B), any return under this section shall be made by the
officer or employee appropriately designated for the purpose of
making such return.
(d) Statements to be furnished to persons with respect to whom
information is required to be furnished
Every applicable entity required to make a return under
subsection (a) shall furnish to each person whose name is required
to be set forth in such return a written statement showing -
(1) the name and address of the entity required to make such
return, and
(2) the information required to be shown on the return with
respect to such person.
The written statement required under the preceding sentence shall
be furnished to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was made.
(e) Alternative procedure
In lieu of making a return required under subsection (a), an
agency described in subsection (c)(1)(A) may submit to the
Secretary (at such time and in such form as the Secretary may by
regulations prescribe) information sufficient for the Secretary to
complete such a return on behalf of such agency. Upon receipt of
such information, the Secretary shall complete such return and
provide a copy of such return to such agency.
-SOURCE-
(Added Pub. L. 103-66, title XIII, Sec. 13252(a), Aug. 10, 1993,
107 Stat. 531; amended Pub. L. 104-134, title III, Sec.
31001(m)(2)(A)-(D)(ii), Apr. 26, 1996, 110 Stat. 1321-368,
1321-369; Pub. L. 106-170, title V, Sec. 533(a), Dec. 17, 1999, 113
Stat. 1931.)
-MISC1-
AMENDMENTS
1999 - Subsec. (c)(2)(D). Pub. L. 106-170 added subpar. (D).
1996 - Pub. L. 104-134, Sec. 31001(m)(2)(D)(ii), amended section
catchline generally, striking out "financial" before "entities".
Subsec. (a). Pub. L. 104-134, Sec. 31001(m)(2)(A), struck out
"financial" before "entity" in introductory provisions.
Subsec. (c). Pub. L. 104-134, Sec. 31001(m)(2)(B), added par.
(1), redesignated former par. (1) as (2), and redesignated former
par. (2) as (3) and substituted "(1)(A) or (2)(B)" for "(1)(B)".
Subsec. (d). Pub. L. 104-134, Sec. 31001(m)(2)(D)(i), struck out
"financial" before "entity" in introductory provisions.
Subsec. (e). Pub. L. 104-134, Sec. 31001(m)(2)(C), added subsec.
(e).
EFFECTIVE DATE OF 1999 AMENDMENT
Pub. L. 106-170, title V, Sec. 533(b), Dec. 17, 1999, 113 Stat.
1931, provided that: "The amendment made by subsection (a)
[amending this section] shall apply to discharges of indebtedness
after December 31, 1999."
EFFECTIVE DATE
Section 13252(d) of Pub. L. 103-66 provided that:
"(1) In general. - Except as provided in paragraph (2), the
amendments made by this section [enacting this section and amending
section 6724 of this title] shall apply to discharges of
indebtedness after December 31, 1993.
"(2) Governmental entities. - In the case of an entity referred
to in section 6050P(c)(1)(B) of the Internal Revenue Code of 1986
(as added by this section), the amendments made by this section
shall apply to discharges of indebtedness after the date of the
enactment of this Act [Aug. 10, 1993]."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6724 of this title.
-End-
-CITE-
26 USC Sec. 6050Q 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050Q. Certain long-term care benefits
-STATUTE-
(a) Requirement of reporting
Any person who pays long-term care benefits shall make a return,
according to the forms or regulations prescribed by the Secretary,
setting forth -
(1) the aggregate amount of such benefits paid by such person
to any individual during any calendar year,
(2) whether or not such benefits are paid in whole or in part
on a per diem or other periodic basis without regard to the
expenses incurred during the period to which the payments relate,
(3) the name, address, and TIN of such individual, and
(4) the name, address, and TIN of the chronically ill or
terminally ill individual on account of whose condition such
benefits are paid.
(b) Statements to be furnished to persons with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each individual whose name is required to be set forth
in such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the person making the payments, and
(2) the aggregate amount of long-term care benefits paid to the
individual which are required to be shown on such return.
The written statement required under the preceding sentence shall
be furnished to the individual on or before January 31 of the year
following the calendar year for which the return under subsection
(a) was required to be made.
(c) Long-term care benefits
For purposes of this section, the term "long-term care benefit"
means -
(1) any payment under a product which is advertised, marketed,
or offered as long-term care insurance, and
(2) any payment which is excludable from gross income by reason
of section 101(g).
-SOURCE-
(Added Pub. L. 104-191, title III, Sec. 323(a), Aug. 21, 1996, 110
Stat. 2062; amended Pub. L. 105-34, title XVI, Sec. 1602(d)(1),
Aug. 5, 1997, 111 Stat. 1094.)
-MISC1-
AMENDMENTS
1997 - Subsec. (b)(1). Pub. L. 105-34 inserted ", address, and
phone number of the information contact" after "name".
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective as if included in the
provisions of the Health Insurance Portability and Accountability
Act of 1996, Pub. L. 104-191, to which such amendment relates, see
section 1602(i) of Pub. L. 105-34, set out as a note under section
26 of this title.
EFFECTIVE DATE
Section 323(d) of Pub. L. 104-191 provided that: "The amendments
made by this section [enacting this section and amending section
6724 of this title] shall apply to benefits paid after December 31,
1996."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6724 of this title.
-End-
-CITE-
26 USC Sec. 6050R 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050R. Returns relating to certain purchases of fish
-STATUTE-
(a) Requirement of reporting
Every person -
(1) who is engaged in the trade or business of purchasing fish
for resale from any person engaged in the trade or business of
catching fish; and
(2) who makes payments in cash in the course of such trade or
business to such a person of $600 or more during any calendar
year for the purchase of fish,
shall make a return (at such times as the Secretary may prescribe)
described in subsection (b) with respect to each person to whom
such a payment was made during such calendar year.
(b) Return
A return is described in this subsection if such return -
(1) is in such form as the Secretary may prescribe, and
(2) contains -
(A) the name, address, and TIN of each person to whom a
payment described in subsection (a)(2) was made during the
calendar year,
(B) the aggregate amount of such payments made to such person
during such calendar year and the date and amount of each such
payment, and
(C) such other information as the Secretary may require.
(c) Statement to be furnished with respect to whom information is
required
Every person required to make a return under subsection (a) shall
furnish to each person whose name is required to be set forth in
such return a written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such a return, and
(2) the aggregate amount of payments to the person required to
be shown on the return.
The written statement required under the preceding sentence shall
be furnished to the person on or before January 31 of the year
following the calendar year for which the return under subsection
(a) is required to be made.
(d) Definitions
For purposes of this section:
(1) Cash
The term "cash" has the meaning given such term by section
6050I(d).
(2) Fish
The term "fish" includes other forms of aquatic life.
-SOURCE-
(Added Pub. L. 104-188, title I, Sec. 1116(b)(1), Aug. 20, 1996,
110 Stat. 1763; amended Pub. L. 105-34, title XVI, Sec. 1601(a),
Aug. 5, 1997, 111 Stat. 1086; Pub. L. 105-206, title VI, Sec.
6023(21), July 22, 1998, 112 Stat. 826.)
-MISC1-
AMENDMENTS
1998 - Subsec. (b)(2)(A). Pub. L. 105-206 substituted a comma for
the semicolon at end.
1997 - Pub. L. 105-34, Sec. 1601(a)(2), provided that amendment
made by section 1116(b)(1) of Pub. L. 104-188, shall be applied as
if reference to chapter 68 were a reference to chapter 61. Section
1116(b)(1) of Pub. L. 104-188 directed amendment of subpart B of
part III of subchapter A of chapter 68 by adding this section.
Subsec. (c)(1). Pub. L. 105-34, Sec. 1601(a)(1), substituted
"name, address, and phone number of the information contact" for
"name and address".
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective as if included in the
provisions of the Small Business Job Protection Act of 1996, Pub.
L. 104-188, to which it relates, see section 1601(j) of Pub. L.
105-34, set out as a note under section 23 of this title.
EFFECTIVE DATE
Section 1116(b)(3) of Pub. L. 104-188 provided that: "The
amendments made by this subsection [enacting this section and
amending section 6724 of this title] shall apply to payments made
after December 31, 1997."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6724 of this title.
-End-
-CITE-
26 USC Sec. 6050S 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050S. Returns relating to higher education tuition and
related expenses
-STATUTE-
(a) In general
Any person -
(1) which is an eligible educational institution which enrolls
any individual for any academic period;
(2) which is engaged in a trade or business of making payments
to any individual under an insurance arrangement as
reimbursements or refunds (or similar amounts) of qualified
tuition and related expenses; or
(3) except as provided in regulations, which is engaged in a
trade or business and, in the course of which, receives from any
individual interest aggregating $600 or more for any calendar
year on one or more qualified education loans,
shall make the return described in subsection (b) with respect to
the individual at such time as the Secretary may by regulations
prescribe.
(b) Form and manner of returns
A return is described in this subsection if such return -
(1) is in such form as the Secretary may prescribe, and
(2) contains -
(A) the name, address, and TIN of any individual -
(i) who is or has been enrolled at the institution and with
respect to whom transactions described in subparagraph (B)
are made during the calendar year, or
(ii) with respect to whom payments described in subsection
(a)(2) or (a)(3) were made or received,
(B) the -
(i) aggregate amount of payments received or the aggregate
amount billed for qualified tuition and related expenses with
respect to the individual described in subparagraph (A)
during the calendar year,
(ii) aggregate amount of grants received by such individual
for payment of costs of attendance that are administered and
processed by the institution during such calendar year,
(iii) amount of any adjustments to the aggregate amounts
reported by the institution pursuant to clause (i) or (ii)
with respect to such individual for a prior calendar year,
(iv) aggregate amount of reimbursements or refunds (or
similar amounts) paid to such individual during the calendar
year by a person engaged in a trade or business described in
subsection (a)(2), and
(v) aggregate amount of interest received for the calendar
year from such individual, and
(C) such other information as the Secretary may prescribe.
(c) Application to governmental units
For purposes of this section -
(1) a governmental unit or any agency or instrumentality
thereof shall be treated as a person, and
(2) any return required under subsection (a) by such
governmental entity shall be made by the officer or employee
appropriately designated for the purpose of making such return.
(d) Statements to be furnished to individuals with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each individual whose name is required to be set forth
in such return under subparagraph (A) of subsection (b)(2) a
written statement showing -
(1) the name, address, and phone number of the information
contact of the person required to make such return, and
(2) the amounts described in subparagraph (B) of subsection
(b)(2).
The written statement required under the preceding sentence shall
be furnished on or before January 31 of the year following the
calendar year for which the return under subsection (a) was
required to be made.
(e) Definitions
For purposes of this section, the terms "eligible educational
institution" and "qualified tuition and related expenses" have the
meanings given such terms by section 25A (without regard to
subsection (g)(2) thereof), and except as provided in regulations,
the term "qualified education loan" has the meaning given such term
by section 221(d)(1).
(f) Returns which would be required to be made by 2 or more persons
Except to the extent provided in regulations prescribed by the
Secretary, in the case of any amount received by any person on
behalf of another person, only the person first receiving such
amount shall be required to make the return under subsection (a).
(g) Regulations
The Secretary shall prescribe such regulations as may be
necessary to carry out the provisions of this section. No penalties
shall be imposed under part II of subchapter B of chapter 68 with
respect to any return or statement required under this section
until such time as such regulations are issued.
-SOURCE-
(Added and amended Pub. L. 105-34, title II, Secs. 201(c)(1),
202(c), Aug. 5, 1997, 111 Stat. 804, 808; Pub. L. 105-206, title
III, Sec. 3712(a), (b), title VI, Sec. 6004(a)(2), July 22, 1998,
112 Stat. 781, 792; Pub. L. 107-16, title IV, Sec. 412(a)(2), June
7, 2001, 115 Stat. 63; Pub. L. 107-131, Sec. 1, Jan. 16, 2002, 115
Stat. 2410.)
-STATAMEND-
AMENDMENT OF SECTION
For termination of amendment by section 901 of Pub. L. 107-16,
see Effective and Termination Dates of 2001 Amendment note below.
-MISC1-
AMENDMENTS
2002 - Subsec. (a)(1). Pub. L. 107-131, Sec. 1(a), amended par.
(1) generally. Prior to amendment, par. (1) read as follows: "which
is an eligible educational institution -
"(A) which receives payments for qualified tuition and related
expenses with respect to any individual for any calendar year; or
"(B) which makes reimbursements or refunds (or similar amounts)
to any individual of qualified tuition and related expenses;".
Subsec. (b)(1). Pub. L. 107-131, Sec. 1(b)(1), inserted "and" at
end.
Subsec. (b)(2)(A). Pub. L. 107-131, Sec. 1(b)(2), amended subpar.
(A) generally. Prior to amendment, subpar. (A) read as follows:
"the name, address, and TIN of the individual with respect to whom
payments or interest described in subsection (a) were received from
(or were paid to),".
Subsec. (b)(2)(B). Pub. L. 107-131, Sec. 1(b)(4), amended subpar.
(B) generally. Prior to amendment, subpar. (B) read as follows:
"the -
"(i) aggregate amount of payments for qualified tuition and
related expenses received with respect to the individual
described in subparagraph (A) during the calendar year,
"(ii) the amount of any grant received by such individual for
payment of costs of attendance and processed by the person making
such return during such calendar year,
"(iii) aggregate amount of reimbursements or refunds (or
similar amounts) paid to such individual during the calendar year
by the person making such return, and and
"(iv) aggregate amount of interest received for the calendar
year from such individual, and".
Pub. L. 107-131, Sec. 1(b)(3), redesignated subpar. (C) as (B)
and struck out former subpar. (B) which read as follows: "the name,
address, and TIN of any individual certified by the individual
described in subparagraph (A) as the taxpayer who will claim the
individual as a dependent for purposes of the deduction allowable
under section 151 for any taxable year ending with or within the
calendar year, and".
Subsec. (b)(2)(C), (D). Pub. L. 107-131, Sec. 1(b)(3),
redesignated subpars. (C) and (D) as (B) and (C), respectively.
Subsec. (d). Pub. L. 107-131, Sec. 1(c)(1), struck out "or (B)"
after "subparagraph (A)" in introductory provisions.
Subsec. (d)(2). Pub. L. 107-131, Sec. 1(c)(2), substituted
"subparagraph (B)" for "subparagraph (C)".
2001 - Subsec. (e). Pub. L. 107-16, Secs. 412(a)(2), 901,
temporarily substituted "section 221(d)(1)" for "section
221(e)(1)". See Effective and Termination Dates of 2001 Amendment
note below.
1998 - Subsec. (a). Pub. L. 105-206, Sec. 6004(a)(2), amended
heading and text of subsec. (a) generally. Prior to amendment, text
read as follows: "Any person -
"(1) which is an eligible educational institution which
receives payments for qualified tuition and related expenses with
respect to any individual for any calendar year, or
"(2) which is engaged in a trade or business and which, in the
course of such trade or business -
"(A) makes payments during any calendar year to any
individual which constitutes reimbursements or refunds (or
similar amounts) of qualified tuition and related expenses of
such individual, or
"(B) except as provided in regulations, receives from any
individual interest aggregating $600 or more for any calendar
year on 1 or more qualified education loans,
shall make the return described in subsection (b) with respect to
the individual at such time as the Secretary may by regulations
prescribe."
Subsec. (b)(2)(C)(ii). Pub. L. 105-206, Sec. 3712(a)(1), added
cl. (ii). Former cl. (ii) redesignated (iii).
Subsec. (b)(2)(C)(iii). Pub. L. 105-206, Sec. 3712(a)(1), (2),
redesignated cl. (ii) as (iii) and inserted "by the person making
such return" after "year". Former cl. (iii) redesignated (iv).
Subsec. (b)(2)(C)(iv). Pub. L. 105-206, Sec. 3712(a)(1), (3),
redesignated cl. (iii) as (iv) and inserted "and" at end.
Subsec. (d)(2). Pub. L. 105-206, Sec. 3712(b)(1), struck out
"aggregate" before "amounts".
Subsec. (e). Pub. L. 105-206, Sec. 3712(b)(2), inserted "(without
regard to subsection (g)(2) thereof)" after "section 25A".
1997 - Subsec. (a)(2). Pub. L. 105-34, Sec. 202(c)(1), amended
par. (2) generally. Prior to amendment, par. (2) read as follows:
"which is engaged in a trade or business and which, in the course
of such trade or business, makes payments during any calendar year
to any individual which constitute reimbursements or refunds (or
similar amounts) of qualified tuition and related expenses of such
individual,".
Subsec. (b)(2)(A). Pub. L. 105-34, Sec. 202(c)(2)(A), inserted
"or interest" after "payments".
Subsec. (b)(2)(C)(iii). Pub. L. 105-34, Sec. 202(c)(2)(B), added
cl. (iii).
Subsec. (e). Pub. L. 105-34, Sec. 202(c)(3), inserted at end ",
and except as provided in regulations, the term 'qualified
education loan' has the meaning given such term by section
221(e)(1)".
EFFECTIVE DATE OF 2002 AMENDMENT
Pub. L. 107-131, Sec. 2, Jan. 16, 2002, 115 Stat. 2411, provided
that: "The amendments made by section 1 [amending this section]
shall apply to expenses paid or assessed after December 31, 2002
(in taxable years ending after such date), for education furnished
in academic periods beginning after such date."
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable with respect to any loan
interest paid after Dec. 31, 2001, in taxable years ending after
such date, see section 412(a)(3) of Pub. L. 107-16, set out as a
note under section 221 of this title.
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitation years beginning after Dec. 31, 2010, and the Internal
Revenue Code of 1986 to be applied and administered to such years
as if such amendment had never been enacted, see section 901 of
Pub. L. 107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3712(c), July 22, 1998, 112
Stat. 782, provided that: "The amendments made by this section
[amending this section] shall apply to returns required to be filed
with respect to taxable years beginning after December 31, 1998."
Amendment by section 6004(a)(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 6024 of Pub. L. 105-206, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 202(c) of Pub. L. 105-34 applicable to any
qualified education loan (as defined in section 221(e)(1) of this
title) incurred on, before, or after Aug. 5, 1997, but only with
respect to any loan interest payment due and paid after Dec. 31,
1997, and to the portion of the 60-month period referred to in
section 221(d) of this title after Dec. 31, 1997, see section
202(e) of Pub. L. 105-34, set out as a note under section 62 of
this title.
EFFECTIVE DATE
Section applicable to expenses paid after Dec. 31, 1997 (in
taxable years ending after such date) for education furnished in
academic periods beginning after such date, see section 201(f) of
Pub. L. 105-34, set out as a note under section 25A of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6724 of this title.
-End-
-CITE-
26 USC Sec. 6050T 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 III - INFORMATION RETURNS
Subpart B - Information Concerning Transactions With Other Persons
-HEAD-
Sec. 6050T. Returns relating to credit for health insurance costs
of eligible individuals
-STATUTE-
(a) Requirement of reporting
Every person who is entitled to receive payments for any month of
any calendar year under section 7527 (relating to advance payment
of credit for health insurance costs of eligible individuals) with
respect to any certified individual (as defined in section 7527(c))
shall, at such time as the Secretary may prescribe, make the return
described in subsection (b) with respect to each such individual.
(b) Form and manner of returns
A return is described in this subsection if such return -
(1) is in such form as the Secretary may prescribe, and
(2) contains -
(A) the name, address, and TIN of each individual referred to
in subsection (a),
(B) the number of months for which amounts were entitled to
be received with respect to such individual under section 7527
(relating to advance payment of credit for health insurance
costs of eligible individuals),
(C) the amount entitled to be received for each such month,
and
(D) such other information as the Secretary may prescribe.
(c) Statements to be furnished to individuals with respect to whom
information is required
Every person required to make a return under subsection (a) shall
furnish to each individual whose name is required to be set forth
in such return a written statement showing -
(1) the name and address of the person required to make such
return and the phone number of the information contact for such
person, and
(2) the information required to be shown on the return with
respect to such individual.
The written statement required under the preceding sentence shall
be furnished on or before January 31 of the year following the
calendar year for which the return under subsection (a) is required
to be made.
-SOURCE-
(Added Pub. L. 107-210, div. A, title II, Sec. 202(c)(1), Aug. 6,
2002, 116 Stat. 962.)
-MISC1-
EFFECTIVE DATE
Pub. L. 107-210, div. A, title II, Sec. 202(e), Aug. 6, 2002, 116
Stat. 963, provided that: "The amendments made by this section
[enacting this section and section 7527 of this title and amending
sections 6103, 6724, and 7213A of this title] shall take effect on
the date of the enactment of this Act [Aug. 6, 2002]."
CONSTRUCTION
Nothing in title II of Pub. L. 107-210 or the amendments by that
title, other than provisions relating to COBRA continuation
coverage and reporting requirements, to be construed as creating a
new mandate on any party regarding health insurance coverage, see
section 203(f) of Pub. L. 107-210, set out as a Construction of
2002 Amendment note under section 2918 of Title 29, Labor.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 35, 6724 of this title.
-End-
-CITE-
26 USC Subpart C - Information Regarding Wages Paid
Employees 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 III - INFORMATION RETURNS
Subpart C - Information Regarding Wages Paid Employees
-HEAD-
SUBPART C - INFORMATION REGARDING WAGES PAID EMPLOYEES
-MISC1-
Sec.
6051. Receipts for employees.
6052. Returns regarding payment of wages in the form of
group-term life insurance.
6053. Reporting of tips.
AMENDMENTS
1965 - Pub. L. 89-97, title III, Sec. 313(e)(2)(D), July 30,
1965, 79 Stat. 385, added item 6053.
1964 - Pub. L. 88-272, title II, Sec. 204(c)(3), Feb. 26, 1964,
78 Stat. 37, added item 6052.
-SECREF-
SUBPART REFERRED TO IN OTHER SECTIONS
This subpart is referred to in sections 6071, 6201 of this title.
-End-
-CITE-
26 USC Sec. 6051 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 III - INFORMATION RETURNS
Subpart C - Information Regarding Wages Paid Employees
-HEAD-
Sec. 6051. Receipts for employees
-STATUTE-
(a) Requirement
Every person required to deduct and withhold from an employee a
tax under section 3101 or 3402, or who would have been required to
deduct and withhold a tax under section 3402 (determined without
regard to subsection (n)) if the employee had claimed no more than
one withholding exemption, or every employer engaged in a trade or
business who pays remuneration for services performed by an
employee, including the cash value of such remuneration paid in any
medium other than cash, shall furnish to each such employee in
respect of the remuneration paid by such person to such employee
during the calendar year, on or before January 31 of the succeeding
year, or, if his employment is terminated before the close of such
calendar year, within 30 days after the date of receipt of a
written request from the employee if such 30-day period ends before
January 31, a written statement showing the following:
(1) the name of such person,
(2) the name of the employee (and his social security account
number if wages as defined in section 3121(a) have been paid),
(3) the total amount of wages as defined in section 3401(a),
(4) the total amount deducted and withheld as tax under section
3402,
(5) the total amount of wages as defined in section 3121(a),
(6) the total amount deducted and withheld as tax under section
3101,
(7) the total amount paid to the employee under section 3507
(relating to advance payment of earned income credit),
(8) the total amount of elective deferrals (within the meaning
of section 402(g)(3)) and compensation deferred under section
457,
(9) the total amount incurred for dependent care assistance
with respect to such employee under a dependent care assistance
program described in section 129(d),
(10) in the case of an employee who is a member of the Armed
Forces of the United States, such employee's earned income as
determined for purposes of section 32 (relating to earned income
credit),
(11) the amount contributed to any Archer MSA (as defined in
section 220(d)) of such employee or such employee's spouse, and
(12) the amount contributed to any health savings account (as
defined in section 223(d)) of such employee or such employee's
spouse.
In the case of compensation paid for service as a member of a
uniformed service, the statement shall show, in lieu of the amount
required to be shown by paragraph (5), the total amount of wages as
defined in section 3121(a), computed in accordance with such
section and section 3121(i)(2). In the case of compensation paid
for service as a volunteer or volunteer leader within the meaning
of the Peace Corps Act, the statement shall show, in lieu of the
amount required to be shown by paragraph (5), the total amount of
wages as defined in section 3121(a), computed in accordance with
such section and section 3121(i)(3). In the case of tips received
by an employee in the course of his employment, the amounts
required to be shown by paragraphs (3) and (5) shall include only
such tips as are included in statements furnished to the employer
pursuant to section 6053(a). The amounts required to be shown by
paragraph (5) shall not include wages which are exempted pursuant
to sections 3101(c) and 3111(c) from the taxes imposed by sections
3101 and 3111.
(b) Special rule as to compensation of members of Armed Forces
In the case of compensation paid for service as a member of the
Armed Forces, the statement required by subsection (a) shall be
furnished if any tax was withheld during the calendar year under
section 3402, or if any of the compensation paid during such year
is includible in gross income under chapter 1, or if during the
calendar year any amount was required to be withheld as tax under
section 3101. In lieu of the amount required to be shown by
paragraph (3) of subsection (a), such statement shall show as wages
paid during the calendar year the amount of such compensation paid
during the calendar year which is not excluded from gross income
under chapter 1 (whether or not such compensation constituted wages
as defined in section 3401(a)).
(c) Additional requirements
The statements required to be furnished pursuant to this section
in respect of any remuneration shall be furnished at such other
times, shall contain such other information, and shall be in such
form as the Secretary may by regulations prescribe. The statements
required under this section shall also show the proportion of the
total amount withheld as tax under section 3101 which is for
financing the cost of hospital insurance benefits under part A of
title XVIII of the Social Security Act.
(d) Statements to constitute information returns
A duplicate of any statement made pursuant to this section and in
accordance with regulations prescribed by the Secretary shall, when
required by such regulations, be filed with the Secretary.
(e) Railroad employees
(1) Additional requirement
Every person required to deduct and withhold tax under section
3201 from an employee shall include on or with the statement
required to be furnished such employee under subsection (a) a
notice concerning the provisions of this title with respect to
the allowance of a credit or refund of the tax on wages imposed
by section 3101(b) and the tax on compensation imposed by section
3201 or 3211 which is treated as a tax on wages imposed by
section 3101(b).
(2) Information to be supplied to employees
Each person required to deduct and withhold tax under section
3201 during any year from an employee who has also received wages
during such year subject to the tax imposed by section 3101(b)
shall, upon request of such employee, furnish to him a written
statement showing -
(A) the total amount of compensation with respect to which
the tax imposed by section 3201 was deducted,
(B) the total amount deducted as tax under section 3201, and
(C) the portion of the total amount deducted as tax under
section 3201 which is for financing the cost of hospital
insurance under part A of title XVIII of the Social Security
Act.
(f) Statements required in case of sick pay paid by third parties
(1) Statements required from payor
(A) In general
If, during any calendar year, any person makes a payment of
third-party sick pay to an employee, such person shall, on or
before January 15 of the succeeding year, furnish a written
statement to the employer in respect of whom such payment was
made showing -
(i) the name and, if there is withholding under section
3402(o), the social security number of such employee,
(ii) the total amount of the third-party sick pay paid to
such employee during the calendar year, and
(iii) the total amount (if any) deducted and withheld from
such sick pay under section 3402.
For purposes of the preceding sentence, the term "third-party
sick pay" means any sick pay (as defined in section
3402(o)(2)(C)) which does not constitute wages for purposes of
chapter 24 (determined without regard to section 3402(o)(1)).
(B) Special rules
(i) Statements are in lieu of other reporting requirements
The reporting requirements of subparagraph (A) with respect
to any payments shall, with respect to such payments, be in
lieu of the requirements of subsection (a) and of section
6041.
(ii) Penalties made applicable
For purposes of sections 6674 and 7204, the statements
required to be furnished by subparagraph (A) shall be treated
as statements required under this section to be furnished to
employees.
(2) Information required to be furnished by employer
Every employer who receives a statement under paragraph (1)(A)
with respect to sick pay paid to any employee during any calendar
year shall, on or before January 31 of the succeeding year,
furnish a written statement to such employee showing -
(A) the information shown on the statement furnished under
paragraph (1)(A), and
(B) if any portion of the sick pay is excludable from gross
income under section 104(a)(3), the portion which is not so
excludable and the portion which is so excludable.
To the extent practicable, the information required under the
preceding sentence shall be furnished on or with the statement
(if any) required under subsection (a).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 747; Aug. 1, 1956, ch. 837,
title IV, Sec. 412, 70 Stat. 879; Pub. L. 87-293, title II, Sec.
202(a)(4), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89-97, title I,
Sec. 107, title III, Sec. 313(e)(1), July 30, 1965, 79 Stat. 337,
384; Pub. L. 90-248, title V, Sec. 502(c)(1), (2), Jan. 2, 1968, 81
Stat. 934; Pub. L. 91-172, title VIII, Sec. 805(f)(2), Dec. 30,
1969, 83 Stat. 708; Pub. L. 92-603, title II, Sec. 293(a)-(c), Oct.
30, 1972, 86 Stat. 1459; Pub. L. 93-406, title II, Sec. 1022(k),
Sept. 2, 1974, 88 Stat. 943; Pub. L. 94-455, title XIX, Sec.
1906(a)(5), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834; Pub. L.
95-216, title III, Sec. 317(b)(3), Dec. 20, 1977, 91 Stat. 1540;
Pub. L. 95-600, title I, Sec. 105(c), Nov. 6, 1978, 92 Stat. 2776;
Pub. L. 96-601, Sec. 4(e), Dec. 24, 1980, 94 Stat. 3497; Pub. L.
97-248, title III, Secs. 307(a)(7), 308(a), Sept. 3, 1982, 96 Stat.
589, 591; Pub. L. 97-362, title I, Sec. 107(a), Oct. 25, 1982, 96
Stat. 1731; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97
Stat. 369; Pub. L. 99-514, title XI, Sec. 1105(b), Oct. 22, 1986,
100 Stat. 2419; Pub. L. 100-647, title I, Secs. 1011B(c)(2)(B),
1018(u)(33), Nov. 10, 1988, 102 Stat. 3489, 3592; Pub. L. 103-465,
title VII, Sec. 721(b), Dec. 8, 1994, 108 Stat. 5002; Pub. L.
104-191, title III, Sec. 301(c)(3), Aug. 21, 1996, 110 Stat. 2049;
Pub. L. 106-554, Sec. 1(a)(7) [title II, Sec. 202(a)(9)], Dec. 21,
2000, 114 Stat. 2763, 2763A-629; Pub. L. 107-16, title VI, Sec.
617(d)(1), June 7, 2001, 115 Stat. 105; Pub. L. 108-173, title XII,
Sec. 1201(d)(3), Dec. 8, 2003, 117 Stat. 2477.)
-STATAMEND-
AMENDMENT OF SUBSECTION (A)(8)
Pub. L. 107-16, title VI, Sec. 617(d)(1), (f), title IX, Sec.
901, June 7, 2001, 115 Stat. 106, 150, provided that, applicable to
taxable years beginning after Dec. 31, 2005, subsection (a)(8) of
this section is temporarily amended by inserting ", including the
amount of designated Roth contributions (as defined in section
402A)" before the comma at the end. See Effective and Termination
Dates of 2001 Amendment note below.
-REFTEXT-
REFERENCES IN TEXT
The Peace Corps Act, referred to in subsec. (a), is Pub. L.
87-293, Sept. 22, 1961, 75 Stat. 612, as amended, which is
classified principally to chapter 34 (Sec. 2501 et seq.) of Title
22, Foreign Relations and Intercourse. For complete classification
of this Act to the Code, see Short Title note set out under section
2501 of Title 22 and Tables.
The Social Security Act, referred to in subsecs. (c) and
(e)(2)(C), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended,
which is classified generally to chapter 7 (Sec. 301 et seq.) of
Title 42, The Public Health and Welfare. Part A of title XVIII of
the Social Security Act is classified to part A (Sec. 1395c et
seq.) of subchapter XVIII of chapter 7 of Title 42. For complete
classification of this Act to the Code, see section 1305 of Title
42 and Tables.
-MISC1-
AMENDMENTS
2003 - Subsec. (a)(12). Pub. L. 108-173 added par. (12).
2000 - Subsec. (a)(11). Pub. L. 106-554 substituted "Archer MSA"
for "medical savings account".
1996 - Subsec. (a)(11). Pub. L. 104-191 added par. (11).
1994 - Subsec. (a)(10). Pub. L. 103-465 added par. (10).
1988 - Subsec. (a)(7). Pub. L. 100-647, Sec. 1018(u)(33),
inserted a comma at end.
Subsec. (a)(9). Pub. L. 100-647, Sec. 1011B(c)(2)(B), added par.
(9).
1986 - Subsec. (a)(8). Pub. L. 99-514 added par. (8).
1983 - Subsec. (f)(1)(A). Pub. L. 98-67 repealed amendments made
by Pub. L. 97-248. See 1982 Amendment note below.
1982 - Subsec. (a). Pub. L. 97-362 substituted "within 30 days
after the date of receipt of a written request from the employee if
such 30-day period ends before January 31" for "on the day on which
the last payment of remuneration is made".
Subsec. (f)(1)(A). Pub. L. 97-248 provided that, applicable to
payments of interest, dividends, and patronage dividends paid or
credited after June 30, 1983, par. (1)(A) is amended by inserting
"subchapter A of" before "chapter 24". 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.
1980 - Subsec. (f). Pub. L. 96-601 added subsec. (f).
1978 - Subsec. (a)(7). Pub. L. 95-600 added par. (7).
1977 - Subsec. (a). Pub. L. 95-216 directed that the amounts
required to be shown by par. (5) shall not include wages which are
exempted pursuant to sections 3101(c) and 3111(c) from the taxes
imposed by sections 3101 and 3111.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(a)(5), struck out
"and" at end of par. (6), necessitating no change in text, due to
Pub. L. 92-603, which made identical amendment in 1972.
Subsecs. (c), (d). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary" wherever appearing.
1974 - Subsec. (a). Pub. L. 93-406 inserted "or every employer
engaged in a trade or business who pays remuneration for services
performed by an employee, including the cash value of such
remuneration paid in any medium other than cash," after
"exemption,".
1972 - Subsec. (a). Pub. L. 92-603, Sec. 293(a), struck out
reference to section 3201 of this title in introductory text, par.
(7), which required written statement to contain total amount of
compensation with respect to which tax imposed by section 3201 was
deducted, and par. (8), which required written statement to contain
total amount deducted as tax under section 3201.
Subsec. (c). Pub. L. 92-603, Sec. 293(b), struck out reference to
section 3201 of this title.
Subsec. (e). Pub. L. 92-603, Sec. 293(c), added subsec. (e).
1969 - Subsec. (a). Pub. L. 91-172 inserted "(determined without
regard to subsection (n))" after "withhold a tax under section
3402" in introductory provisions.
1968 - Subsec. (a). Pub. L. 90-248, Sec. 502(c)(1), included
reference to section 3201 in introductory provisions and added
pars. (7) and (8).
Subsec. (c). Pub. L. 90-248, Sec. 502(c)(2), included reference
to section 3201 in second sentence.
1965 - Subsec. (a). Pub. L. 89-97, Sec. 313(e)(1), inserted last
sentence providing for inclusion of tips received by an employee in
the course of his employment.
Subsec. (c). Pub. L. 89-97, Sec. 107, required the statements to
show the proportion of the total amount withheld as tax under
section 3101 which is for financing the cost of hospital insurance
benefits under part A of title XVIII of the Social Security Act.
1961 - Subsec. (a). Pub. L. 87-293 provided a special rule with
respect to the information to be contained on employees' tax
receipts in the case of remuneration paid to volunteers and
volunteer leaders in the Peace Corps.
1956 - Subsec. (a). Act Aug. 1, 1956, Sec. 412(a), inserted
provisions prescribing contents of statement in the case of
compensation paid for service as a member of the uniformed
services.
Subsec. (b). Act Aug. 1, 1956, Sec. 412(b), required the
furnishing of a statement if during the calendar year any amount
was required to be withheld as tax under section 3101 of this
title.
EFFECTIVE DATE OF 2003 AMENDMENT
Amendment by Pub. L. 108-173 applicable to taxable years
beginning after Dec. 31, 2003, see section 1201(k) of Pub. L.
108-173, set out as a note under section 62 of this title.
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable to taxable years beginning
after Dec. 31, 2005, see section 617(f) of Pub. L. 107-16, set out
as a note under section 402 of this title.
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitation years beginning after Dec. 31, 2010, and the Internal
Revenue Code of 1986 to be applied and administered to such years
as if such amendment had never been enacted, see section 901 of
Pub. L. 107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-191 applicable to taxable years
beginning after Dec. 31, 1996, see section 301(j) of Pub. L.
104-191, set out as a note under section 62 of this title.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103-465 applicable to remuneration paid
after Dec. 31, 1994, see section 721(d)(2) of Pub. L. 103-465, set
out as a note under section 3507 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1011B(c)(2)(B) of Pub. L. 100-647 applicable
to taxable years beginning after Dec. 31, 1987, see section
1011B(c)(2)(C) of Pub. L. 100-647, set out as a note under section
129 of this title.
Amendment by section 1018(u)(33) of 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 Pub. L. 99-514 applicable to calendar years
beginning after Dec. 31, 1986, but not applicable to employer
contributions made during 1987 and attributable to services
performed during 1986 under qualified cash or deferred arrangement
(as defined in section 401(k) of this title) if, under terms of
such arrangement as in effect on Aug. 16, 1986, employee makes
election with respect to such contribution before Jan. 1, 1987, and
employer identifies amount of such contribution before Jan. 1,
1987, see section 1105(c)(5), (6) of Pub. L. 99-514, as amended,
set out as a note under section 402 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 107(b) of Pub. L. 97-362 provided that: "The amendments
made by this section [amending this section] shall apply with
respect to employees whose employment is terminated after the date
of the enactment of this Act [Oct. 25, 1982]."
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-601 applicable to payments made on or
after first day of first calendar month beginning more than 120
days after Dec. 24, 1980, see section 4(f) of Pub. L. 96-601, set
out as a note under section 3402 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-600 effective with respect to
remuneration paid after June 30, 1979, see section 105(g)(2) of
Pub. L. 95-600, set out as an Effective Date note under section
3507 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable to plan years to which
part I of subtitle A of title II of Pub. L. 93-406 applies, see
section 1024 of Pub. L. 93-406, set out as a note under section 401
of this title. For description of the plan years to which part I
applies, see section 1017 of Pub. L. 93-406, set out as an
Effective Date; Transitional Rules note under section 410 of this
title.
EFFECTIVE DATE OF 1972 AMENDMENT
Section 293(d) of Pub. L. 92-603 provided that: "The amendments
made by this section [amending this section] shall apply in respect
to remuneration paid after December 31, 1971."
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to wages paid after Apr.
30, 1970, see section 805(h) of Pub. L. 91-172, set out as a note
under section 3402 of this title.
EFFECTIVE DATE OF 1968 AMENDMENT
Section 502(c)(3) of Pub. L. 90-248 provided that: "The
amendments made by paragraphs (1) and (2) [amending this section]
shall apply in respect of remuneration paid after December 31,
1967."
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 313(e)(1) of Pub. L. 89-97 applicable only
with respect to tips received by employees after 1965, see section
313(f) of Pub. L. 89-97, set out as an Effective Date note under
section 6053 of this title.
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-293 applicable with respect to service
performed after Sept. 22, 1961, but in the case of persons serving
under the Peace Corps agency established by executive order
applicable with respect to service performed on or after the
effective date of enrollment, see section 202(c) of Pub. L. 87-293,
set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act Aug. 1, 1956, effective Jan. 1, 1957, see
section 603(a) of act Aug. 1, 1956.
REPEALS; AMENDMENTS AND APPLICATION OF AMENDMENTS UNAFFECTED
Section 202(a)(4) of Pub. L. 87-293, cited as a credit to this
section, was repealed by Pub. L. 89-572, Sec. 5(a), Sept. 13, 1966,
80 Stat. 765. Such repeal not deemed to affect amendments to this
section contained in such provisions, and continuation in full
force and effect until modified by appropriate authority of all
determinations, authorization, regulations, orders, contracts,
agreements, and other actions issued, undertaken, or entered into
under authority of the repealed provisions, see section 5(b) of
Pub. L. 89-572, set out as a note under section 2515 of Title 22,
Foreign Relations and Intercourse.
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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 408, 3102, 3121, 3202,
3402, 3509, 6040, 6041A, 6045, 6053, 6103, 6314, 6674, 6724, 7204
of this title; title 42 section 1395y.
-End-
-CITE-
26 USC Sec. 6052 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 III - INFORMATION RETURNS
Subpart C - Information Regarding Wages Paid Employees
-HEAD-
Sec. 6052. Returns regarding payment of wages in the form of
group-term life insurance
-STATUTE-
(a) Requirement of reporting
Every employer who during any calendar year provides group-term
life insurance on the life of an employee during part or all of
such calendar year under a policy (or policies) carried directly or
indirectly by such employer shall make a return according to the
forms or regulations prescribed by the Secretary, setting forth the
cost of such insurance and the name and address of the employee on
whose life such insurance is provided, but only to the extent that
the cost of such insurance is includible in the employee's gross
income under section 79(a). For purposes of this section, the
extent to which the cost of group-term life insurance is includible
in the employee's gross income under section 79(a) shall be
determined as if the employer were the only employer paying such
employee remuneration in the form of such insurance.
(b) Statements to be furnished to employees with respect to whom
information is required
Every employer required to make a return under subsection (a)
shall furnish to each employee whose name is required to be set
forth in such return a written statement showing the cost of the
group-term life insurance shown on such return. The written
statement required under the preceding sentence shall be furnished
to the employee on or before January 31 of the year following the
calendar year for which the return under subsection (a) was
required to be made.
-SOURCE-
(Added Pub. L. 88-272, title II, Sec. 204(c)(1), Feb. 26, 1964, 78
Stat. 37; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99-514, title XV, Sec.
1501(c)(14), Oct. 22, 1986, 100 Stat. 2740.)
-MISC1-
AMENDMENTS
1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
generally, substituted "information is required" for "information
is furnished" in heading, and in text substituted reference to
employers required to make a return for former reference to
employers making a return and reference to employees whose name is
required to be set forth for former reference to employees whose
name is set forth.
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE
Section applicable to group-term life insurance provided after
Dec. 31, 1963, in taxable years ending after such date, see section
204(d) of Pub. L. 88-272, set out as a note under section 79 of
this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 79, 6041A, 6724 of this
title.
-End-
-CITE-
26 USC Sec. 6053 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 III - INFORMATION RETURNS
Subpart C - Information Regarding Wages Paid Employees
-HEAD-
Sec. 6053. Reporting of tips
-STATUTE-
(a) Reports by employees
Every employee who, in the course of his employment by an
employer, receives in any calendar month tips which are wages (as
defined in section 3121(a) or section 3401(a)) or which are
compensation (as defined in section 3231(e)) shall report all such
tips in one or more written statements furnished to his employer on
or before the 10th day following such month. Such statements shall
be furnished by the employee under such regulations, at such other
times before such 10th day, and in such form and manner, as may be
prescribed by the Secretary.
(b) Statements furnished by employers
If the tax imposed by section 3101 or section 3201 (as the case
may be) with respect to tips reported by an employee pursuant to
subsection (a) exceeds the tax which can be collected by the
employer pursuant to section 3102 or section 3202 (as the case may
be), the employer shall furnish to the employee a written statement
showing the amount of such excess. The statement required to be
furnished pursuant to this subsection shall be furnished at such
time, shall contain such other information, and shall be in such
form as the Secretary may by regulations prescribe. When required
by such regulations, a duplicate of any such statement shall be
filed with the Secretary.
(c) Reporting requirements relating to certain large food or
beverage establishments
(1) Report to Secretary
In the case of a large food or beverage establishment, each
employer shall report to the Secretary, at such time and manner
as the Secretary may prescribe by regulation, the following
information with respect to each calendar year:
(A) The gross receipts of such establishment from the
provision of food and beverages (other than nonallocable
receipts).
(B) The aggregate amount of charge receipts (other than
nonallocable receipts).
(C) The aggregate amount of charged tips shown on such charge
receipts.
(D) The sum of -
(i) the aggregate amount reported by employees to the
employer under subsection (a), plus
(ii) the amount the employer is required to report under
section 6051 with respect to service charges of less than 10
percent.
(E) With respect to each employee, the amount allocated to
such employee under paragraph (3).
(2) Furnishing of statement to employees
Each employer described in paragraph (1) shall furnish, in such
manner as the Secretary may prescribe by regulations, to each
employee of the large food or beverage establishment a written
statement for each calendar year showing the following
information:
(A) The name and address of such employer.
(B) The name of the employee.
(C) The amount allocated to the employee under paragraph (3)
for all payroll periods ending within the calendar year.
Any statement under this paragraph shall be furnished to the
employee during January of the calendar year following the
calendar year for which such statement is made.
(3) Employee allocation of 8 percent of gross receipts
(A) In general
For purposes of paragraphs (1)(E) and (2)(C), the employer of
a large food or beverage establishment shall allocate (as tips
for purposes of the requirements of this subsection) among
employees performing services during any payroll period who
customarily receive tip income an amount equal to the excess of
-
(i) 8 percent of the gross receipts (other than
nonallocable receipts) of such establishment for the payroll
period, over
(ii) the aggregate amount reported by such employees to the
employer under subsection (a) for such period.
(B) Method of allocation
The employer shall allocate the amount under subparagraph (A)
-
(i) on the basis of a good faith agreement by the employer
and the employees, or
(ii) in the absence of an agreement under clause (i), in
the manner determined under regulations prescribed by the
Secretary.
(C) The Secretary may lower the percentage required to be
allocated
Upon the petition of the employer or the majority of
employees of such employer, the Secretary may reduce (but not
below 2 percent) the percentage of gross receipts required to
be allocated under subparagraph (A) where he determines that
the percentage of gross receipts constituting tips is less than
8 percent.
(4) Large food or beverage establishment
For purposes of this subsection, the term "large food or
beverage establishment" means any trade or business (or portion
thereof) -
(A) which provides food or beverages,
(B) with respect to which the tipping of employees serving
food or beverages by customers is customary, and
(C) which normally employed more than 10 employees on a
typical business day during the preceding calendar year.
For purposes of subparagraph (C), rules similar to the rules of
subsections (a) and (b) of section 52 shall apply under
regulations prescribed by the Secretary, and an individual who
owns 50 percent or more in value of the stock of the corporation
operating the establishment shall not be treated as an employee.
(5) Employer not to be liable for wrong allocations
The employer shall not be liable to any person if any amount is
improperly allocated under paragraph (3)(B) if such allocation is
done in accordance with the regulations prescribed under
paragraph (3)(B).
(6) Nonallocable receipts defined
For purposes of this subsection, the term "nonallocable
receipts" means receipts which are allocable to -
(A) carryout sales, or
(B) services with respect to which a service charge of 10
percent or more is added.
(7) Application to new businesses
The Secretary shall prescribe regulations for the application
of this subsection to new businesses.
-SOURCE-
(Added Pub. L. 89-97, title III, Sec. 313(e)(2)(A), July 30, 1965,
79 Stat. 384; amended Pub. L. 89-212, Sec. 2(d), Sept. 29, 1965, 79
Stat. 859; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4,
1976, 90 Stat. 1834; Pub. L. 97-248, title III, Sec. 314(a), Sept.
3, 1982, 96 Stat. 603; Pub. L. 98-369, div. A, title X, Sec.
1072(a), (c)(1), July 18, 1984, 98 Stat. 1052.)
-MISC1-
AMENDMENTS
1984 - Subsec. (c)(3)(C). Pub. L. 98-369, Sec. 1072(a),
substituted "Upon the petition of the employer or the majority of
employees of such employer, the Secretary" for "The Secretary" and
"2 percent" for "5 percent".
Subsec. (c)(4). Pub. L. 98-369, Sec. 1072(c)(1), inserted
provision that an individual who owns 50 percent or more in value
of the stock of the corporation operating the establishment shall
not be treated as an employee.
1982 - Subsec. (c). Pub. L. 97-248 added subsec. (c).
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
1965 - Subsec. (a). Pub. L. 89-212, Sec. 2(d)(1), inserted "or
which are compensation (as defined in section 3231(e)".
Subsec. (b). Pub. L. 89-212, Sec. 2(d)(2), inserted "or section
3201 (as the case may be)" and "or section 3202 (as the case may
be)".
EFFECTIVE DATE OF 1984 AMENDMENT
Section 1072(c)(2) of Pub. L. 98-369 provided that: "The
amendment made by paragraph (1) [amending this section] shall apply
to calendar years beginning after December 31, 1982."
EFFECTIVE DATE OF 1982 AMENDMENT
Section 314(e) of Pub. L. 97-248, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) In general. - The amendments made by this section [amending
this section and sections 6001 and 6678 of this title, and enacting
provisions set out as a note under this section] shall apply to
calendar years beginning after December 31, 1982.
"(2) Special rule for 1983. - For purposes of section 6053(c) of
the Internal Revenue Code of 1986 [formerly I.R.C. 1954], in the
case of payroll periods ending before April 1, 1983, an employer
must only report with respect to such periods -
"(A) amounts described in subparagraphs (A), (B), (C), and (D)
of section 6053(c)(1) of such Code, and
"(B) the name, and identification number, wages paid to, and
tips reported by, each tipped employee."
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-212 effective only with respect to tips
received after 1965, see section 6 of Pub. L. 89-212, set out as a
note under section 3201 of this title.
EFFECTIVE DATE
Section 313(f) of Pub. L. 89-97 provided that: "The amendments
made by this section [enacting this section and amending sections
451, 3102, 3121, 3401, 3402, 6051, 6652, and 6674 of this title and
section 409 of Title 42, The Public Health and Welfare] shall apply
only with respect to tips received by employees after 1965."
REGULATIONS
Section 1072(b) of Pub. L. 98-369 provided that: "The Secretary
of the Treasury shall prescribe by regulations within 1 year after
the date of the enactment of this Act [July 18, 1984] the
applicable recordkeeping requirements for tipped employees."
THREAT OF AUDIT PROHIBITED TO COERCE TIP REPORTING ALTERNATIVE
COMMITMENT AGREEMENTS
Pub. L. 105-206, title III, Sec. 3414, July 22, 1998, 112 Stat.
755, provided that: "The Secretary of the Treasury or the
Secretary's delegate shall instruct employees of the Internal
Revenue Service that they may not threaten to audit any taxpayer in
an attempt to coerce the taxpayer into entering into a Tip
Reporting Alternative Commitment Agreement."
MODIFICATION OF TIPS ALLOCATION METHOD
Pub. L. 99-514, title XV, Sec. 1571, Oct. 22, 1986, 100 Stat.
2765, provided that: "Effective for any payroll period beginning
after December 31, 1986, an establishment may utilize the optional
method of tips allocation described in the last sentence of section
31.6053-3(f)(1)(iv) of the Internal Revenue Regulations only if
such establishment employs less than the equivalent of 25 full-time
employees during such payroll period."
STUDY OF TIP COMPLIANCE
Section 314(c) of Pub. L. 97-248 directed Secretary of the
Treasury or his delegate to submit before Jan. 1, 1987, to
Committee on Ways and Means of House of Representatives and to
Committee on Finance of Senate a report with respect to tip
compliance in food and beverage service industry. Such study to
include, but not be limited to, an analysis of tipping patterns,
tip-sharing arrangements, and tip compliance patterns.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 45B, 451, 3306, 3102,
3121, 3202, 3231, 3401, 3402, 6001, 6041, 6041A, 6051, 6652, 6674,
6678, 6724 of this title; title 42 section 409; title 45 section
231.
-End-
-CITE-
26 USC [Subpart D - Repealed] 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 III - INFORMATION RETURNS
[Subpart D - Repealed]
-HEAD-
[SUBPART D - REPEALED]
-End-
-CITE-
26 USC Sec. 6056 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 III - INFORMATION RETURNS
[Subpart D - Repealed]
-HEAD-
[Sec. 6056. Repealed. Pub. L. 96-603, Sec. 1(c), Dec. 28, 1980, 94
Stat. 3504]
-MISC1-
Section, added Pub. L. 91-172, title I, Sec. 101(d)(3), Dec. 30,
1969, 83 Stat. 521; amended Pub. L. 94-455, title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, required an annual
report by private foundations having at least $5,000 of assets at
any time during a taxable year, prescribed the contents of the
report and the form to be used, and provided special rules
concerning information to be filed with the report and availability
of the report.
EFFECTIVE DATE OF REPEAL
Repeal applicable to taxable years beginning after Dec. 31, 1980,
see section 1(f) of Pub. L. 96-603, set out as an Effective Date of
1980 Amendment note under section 6033 of this title.
-End-
-CITE-
26 USC Subpart E - Registration of and Information
Concerning Pension, Etc., Plans 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 III - INFORMATION RETURNS
Subpart E - Registration of and Information Concerning Pension,
Etc., Plans
-HEAD-
SUBPART E - REGISTRATION OF AND INFORMATION CONCERNING PENSION,
ETC., PLANS
-MISC1-
Sec.
6057. Annual registration, etc.
6058. Information required in connection with certain plans
of deferred compensation.
6059. Periodic report by actuary.(!1)
AMENDMENTS
1974 - Pub. L. 93-406, title II, Sec. 1031(a), Sept. 2, 1974, 88
Stat. 943, added subpart heading and analysis of sections.
-FOOTNOTE-
(!1) So in original. Does not conform to section catchline.
-End-
-CITE-
26 USC Sec. 6057 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 III - INFORMATION RETURNS
Subpart E - Registration of and Information Concerning Pension,
Etc., Plans
-HEAD-
Sec. 6057. Annual registration, etc.
-STATUTE-
(a) Annual registration
(1) General rule
Within such period after the end of a plan year as the
Secretary may by regulations prescribe, the plan administrator
(within the meaning of section 414(g)) of each plan to which the
vesting standards of section 203 of part 2 of subtitle B of title
I of the Employee Retirement Income Security Act of 1974 applies
for such plan year shall file a registration statement with the
Secretary.
(2) Contents
The registration statement required by paragraph (1) shall set
forth -
(A) the name of the plan,
(B) the name and address of the plan administrator,
(C) the name and taxpayer identifying number of each
participant in the plan -
(i) who, during such plan year, separated from the service
covered by the plan,
(ii) who is entitled to a deferred vested benefit under the
plan as of the end of such plan year, and
(iii) with respect to whom retirement benefits were not
paid under the plan during such plan year,
(D) the nature, amount, and form of the deferred vested
benefit to which such participant is entitled, and
(E) such other information as the Secretary may require.
At the time he files the registration statement under this
subsection, the plan administrator shall furnish evidence
satisfactory to the Secretary that he has complied with the
requirement contained in subsection (e).
(b) Notification of change in status
Any plan administrator required to register under subsection (a)
shall also notify the Secretary, at such time as may be prescribed
by regulations, of -
(1) any change in the name of the plan,
(2) any change in the name or address of the plan
administrator,
(3) the termination of the plan, or
(4) the merger or consolidation of the plan with any other plan
or its division into two or more plans.
(c) Voluntary reports
To the extent provided in regulations prescribed by the
Secretary, the Secretary may receive from -
(1) any plan to which subsection (a) applies, and
(2) any other plan (including any governmental plan or church
plan (within the meaning of section 414)),
such information (including information relating to plan years
beginning before January 1, 1974) as the plan administrator may
wish to file with respect to the deferred vested benefit rights of
any participant separated from the service covered by the plan
during any plan year.
(d) Transmission of information to Commissioner of Social Security
The Secretary shall transmit copies of any statements,
notifications, reports, or other information obtained by him under
this section to the Commissioner of Social Security.
(e) Individual statement to participant
Each plan administrator required to file a registration statement
under subsection (a) shall, before the expiration of the time
prescribed for the filing of such registration statement, also
furnish to each participant described in subsection (a)(2)(C) an
individual statement setting forth the information with respect to
such participant required to be contained in such registration
statement. Such statement shall also include a notice to the
participant of any benefits which are forfeitable if the
participant dies before a certain date.
(f) Regulations
(1) In general
The Secretary, after consultation with the Commissioner of
Social Security, may prescribe such regulations as may be
necessary to carry out the provisions of this section.
(2) Plans to which more than one employer contributes
This section shall apply to any plan to which more than one
employer is required to contribute only to the extent provided in
regulations prescribed under this subsection.
(g) Cross references
For provisions relating to penalties for failure to register
or furnish statements required by this section, see section
6652(d) and section 6690.
For coordination between Department of the Treasury and the
Department of Labor with regard to administration of this
section, see section 3004 of the Employee Retirement Income
Security Act of 1974.
-SOURCE-
(Added Pub. L. 93-406, title II, Sec. 1031(a), Sept. 2, 1974, 88
Stat. 943; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. B. title VI, Sec.
2663(j)(5)(D), July 18, 1984, 98 Stat. 1171; Pub. L. 98-397, title
II, Sec. 206, Aug. 23, 1984, 98 Stat. 1449; Pub. L. 99-514, title
XV, Sec. 1501(d)(1)(F), Oct. 22, 1986, 100 Stat. 2740; Pub. L.
103-296, title I, Sec. 108(h)(5), Aug. 15, 1994, 108 Stat. 1487.)
-REFTEXT-
REFERENCES IN TEXT
Section 203 of part 2 of subtitle B of title I of the Employee
Retirement Income Security Act of 1974, referred to in subsec.
(a)(1), is classified to section 1053 of Title 29, Labor. Section
3004 of such Act, referred to in subsec. (g), is classified to
section 1204 of Title 29.
-MISC1-
AMENDMENTS
1994 - Subsecs. (d), (f)(1). Pub. L. 103-296 substituted
"Commissioner of Social Security" for "Secretary of Health and
Human Services" in heading and text of subsec. (d) and in text of
subsec. (f)(1).
1986 - Subsec. (g). Pub. L. 99-514 substituted "section 6652(d)"
for "section 6652(e)".
1984 - Subsec. (d). Pub. L. 98-369 substituted "Secretary of
Health and Human Services" for "Secretary of Health, Education, and
Welfare".
Subsec. (e). Pub. L. 98-397 inserted provision that such
statement shall also include a notice to the participant of any
benefits which are forfeitable if the participant dies before a
certain date.
Subsec. (f). Pub. L. 98-369 substituted "Secretary of Health and
Human Services" for "Secretary of Health, Education, and Welfare".
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section
110(a) of Pub. L. 103-296, set out as a note under section 401 of
Title 42, The Public Health and Welfare.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE OF 1984 AMENDMENTS
Amendment by Pub. L. 98-397 applicable to plan years beginning
after Dec. 31, 1984, except as otherwise provided, see sections 302
and 303 of Pub. L. 98-397, set out as a note under section 1001 of
Title 29, Labor.
Amendment by Pub. L. 98-369 effective July 18, 1984, but not to
be construed as changing or affecting any right, liability, status
or interpretation which existed (under the provisions of law
involved) before that date, see section 2664(b) of Pub. L. 98-369,
set out as a note under section 401 of Title 42, The Public Health
and Welfare.
EFFECTIVE DATE
Section 1034 of Pub. L. 93-406, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "This part
[part 3 (Secs. 1031-1034) of subtitle A of title II of Pub. L.
93-406, enacting this section, sections 6058, 6059, 6690, and 6692
of this title and section 1320b-1 of Title 42, The Public Health
and Welfare, and amending sections 6033, 6047, and 6652 of this
title] shall take effect upon the date of the enactment of this Act
[Sept. 2, 1974]; except that -
"(1) the requirements of section 6059 of the Internal Revenue
Code of 1986 [formerly I.R.C. 1954] shall apply only with respect
to plan years to which part I of this title applies. [For
description of plan years to which part I applies, see section
1017 of Pub. L. 93-406, set out as an Effective Date;
Transitional Rules note under section 410 of this title].
"(2) the requirements of section 6057 of such Code shall apply
only with respect to plan years beginning after December 31,
1975,
"(3) the requirements of section 6058(a) of such Code shall
apply only with respect to plan years beginning after the date of
the enactment of this Act [Sept. 2, 1974], and
"(4) the amendments made by section 1032 [enacting section
1320b-1 of Title 42] shall take effect on January 1, 1978."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6103, 6652, 6690 of this
title; title 29 section 1025; title 42 section 1320b-1.
-End-
-CITE-
26 USC Sec. 6058 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 III - INFORMATION RETURNS
Subpart E - Registration of and Information Concerning Pension,
Etc., Plans
-HEAD-
Sec. 6058. Information required in connection with certain plans of
deferred compensation
-STATUTE-
(a) In general
Every employer who maintains a pension, annuity, stock bonus,
profit-sharing, or other funded plan of deferred compensation
described in part I of subchapter D of chapter 1, or the plan
administrator (within the meaning of section 414(g)) of the plan,
shall file an annual return stating such information as the
Secretary may by regulations prescribe with respect to the
qualification, financial conditions, and operations of the plan;
except that, in the discretion of the Secretary, the employer may
be relieved from stating in its return any information which is
reported in other returns.
(b) Actuarial statement in case of mergers, etc.
Not less than 30 days before a merger, consolidation, or transfer
of assets or liabilities of a plan described in subsection (a) to
another plan, the plan administrator (within the meaning of section
414(g)) shall file an actuarial statement of valuation evidencing
compliance with the requirements of section 401(a)(12).
(c) Employer
For purposes of this section, the term "employer" includes a
person described in section 401(c)(4) and an individual who
establishes an individual retirement plan.
(d) Coordination with income tax returns, etc.
An individual who establishes an individual retirement plan shall
not be required to file a return under this section with respect to
such plan for any taxable year for which there is -
(1) no special IRP tax, and
(2) no plan activity other than -
(A) the making of contributions (other than rollover
contributions), and
(B) the making of distributions.
(e) Special IRP tax defined
For purposes of this section, the term "special IRP tax" means a
tax imposed by -
(1) section 408(f),(!1)
(2) section 4973, or
(3) section 4974.
(f) Cross references
For provisions relating to penalties for failure to file a
return required by this section, see section 6652(e).
For coordination between the Department of the Treasury and
the Department of Labor with respect to the information
required under this section, see section 3004 of title III of
the Employee Retirement Income Security Act of 1974.
-SOURCE-
(Added Pub. L. 93-406, title II, Sec. 1031(a), Sept. 2, 1974, 88
Stat. 945; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600, title I, Sec.
157(k)(1), Nov. 6, 1978, 92 Stat. 2809; Pub. L. 98-369, div. A,
title IV, Sec. 491(d)(48), July 18, 1984, 98 Stat. 852; Pub. L.
99-514, title XV, Sec. 1501(d)(1)(D), Oct. 22, 1986, 100 Stat.
2740.)
-REFTEXT-
REFERENCES IN TEXT
Section 408(f), referred to in subsec. (e)(1), was repealed by
Pub. L. 99-514, title XI, Sec. 1123(d)(2), Oct. 22, 1986, 100 Stat.
2475.
Section 3004 of title III of the Employee Retirement Income
Security Act of 1974, referred to in subsec. (f), is classified to
section 1204 of Title 29, Labor.
-MISC1-
AMENDMENTS
1986 - Subsec. (f). Pub. L. 99-514 substituted "section 6652(e)"
for "section 6652(f)".
1984 - Subsec. (e). Pub. L. 98-369 struck out par. (2) which
included a tax imposed by section 409(c) within term "special IRP
tax", and redesignated pars. (3) and (4) as (2) and (3),
respectively.
1978 - Subsec. (c). Pub. L. 95-600 substituted "an individual
retirement plan" for "an individual retirement account or annuity
described in section 408".
Subsecs. (d) to (f). Pub. L. 95-600 added subsecs. (d) and (e)
and redesignated former subsec. (d) as (f).
1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to obligations issued
after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set
out as a note under section 62 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 157(k)(3) of Pub. L. 95-600 provided that: "The
amendments made by paragraph (1) [amending this section] shall
apply to returns for taxable years beginning after December 31,
1977. The amendment made by paragraph (2) [amending section 7701 of
this title] shall apply to taxable years beginning after December
31, 1974."
EFFECTIVE DATE
Section effective Sept. 2, 1974, except that the requirements of
subsec. (a) shall apply only with respect to plan years beginning
after Sept. 2, 1974, see section 1034 of Pub. L. 93-406, set out as
a note under section 6057 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6033, 6104, 6652 of this
title.
-FOOTNOTE-
(!1) See References in Text note below.
-End-
-CITE-
26 USC Sec. 6059 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 III - INFORMATION RETURNS
Subpart E - Registration of and Information Concerning Pension,
Etc., Plans
-HEAD-
Sec. 6059. Periodic report of actuary
-STATUTE-
(a) General rule
The actuarial report described in subsection (b) shall be filed
by the plan administrator (as defined in section 414(g) of each
defined benefit plan to which section 412 applies, for the first
plan year for which section 412 applies to the plan and for each
third plan year thereafter (or more frequently if the Secretary
determines that more frequent reports are necessary).
(b) Actuarial report
The actuarial report of a plan required by subsection (a) shall
be prepared and signed by an enrolled actuary (within the meaning
of section 7701(a)(35)) and shall contain -
(1) a description of the funding method and actuarial
assumptions used to determine costs under the plan,
(2) a certification of the contribution necessary to reduce the
accumulated funding deficiency (as defined in section 412(a)) to
zero,
(3) a statement -
(A) that to the best of his knowledge the report is complete
and accurate, and
(B) the requirements of section 412(c) (relating to
reasonable actuarial assumptions) have been complied with,
(4) such other information as may be necessary to fully and
fairly disclose the actuarial position of the plan, and
(5) such other information regarding the plan as the Secretary
may by regulations require.
(c) Time and manner of filing
The actuarial report and statement required by this section shall
be filed at the time and in the manner provided by regulations
prescribed by the Secretary.
(d) Cross reference
For coordination between the Department of the Treasury and
the Department of Labor with respect to the report required to
be filed under this section, see section 3004 of title III of
the Employee Retirement Income Security Act of 1974.
-SOURCE-
(Added Pub. L. 93-406, title II, Sec. 1033(a), Sept. 2, 1974, 88
Stat. 947; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1834.)
-REFTEXT-
REFERENCES IN TEXT
Section 3004 of title III of the Employee Retirement Income
Security Act of 1974, referred to in subsec. (d), is classified to
section 1204 of Title 29, Labor.
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
EFFECTIVE DATE
Requirements of section applicable only with respect to plan
years to which part I of subtitle A of title II of Pub. L. 93-406
applies, see section 1034(1) of Pub. L. 93-406, set out as an note
under section 6057 of this title. For a description of the plan
years to which part 1 applies, see section 1017 of Pub. L. 93-406,
set out as an Effective Date; Transitional Rules note under section
410 of this title.
CONSOLIDATION OF ACTUARIAL REPORTS
Section 1033(c) of Pub. L. 93-406, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
Secretary of the Treasury and the Secretary of Labor shall take
such steps as may be necessary to assure coordination to the
maximum extent feasible between the actuarial reports required by
section 6059 of the Internal Revenue Code of 1986 and by section
103(d) of title I of the Employee Retirement Income Security Act of
1974 [section 1023(d) of Title 29, Labor]."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6692 of this title.
-End-
-CITE-
26 USC Subpart F - Information Concerning Income Tax
Return Preparers 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 III - INFORMATION RETURNS
Subpart F - Information Concerning Income Tax Return Preparers
-HEAD-
SUBPART F - INFORMATION CONCERNING INCOME TAX RETURN PREPARERS
-MISC1-
Sec.
6060. Information returns of income tax return preparers.
AMENDMENTS
1976 - Pub. L. 94-455, title XII, Sec. 1203(e), Oct. 4, 1976, 90
Stat. 1691, added subpart heading and analysis for subpart F.
-End-
-CITE-
26 USC Sec. 6060 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 III - INFORMATION RETURNS
Subpart F - Information Concerning Income Tax Return Preparers
-HEAD-
Sec. 6060. Information returns of income tax return preparers
-STATUTE-
(a) General rule
Any person who employs an income tax return preparer to prepare
any return or claim for refund other than for such person at any
time during a return period shall make a return setting forth the
name, taxpayer identification number, and place of work of each
income tax return preparer employed by him at any time during such
period. For purposes of this section, any individual who in acting
as an income tax return preparer is not the employee of another
income tax return preparer shall be treated as his own employer.
The return required by this section shall be filed, in such manner
as the Secretary may by regulations prescribe, on or before the
first July 31 following the end of such return period.
(b) Alternative reporting
In lieu of the return required by subsection (a), the Secretary
may approve an alternative reporting method if he determines that
the necessary information is available to him from other sources.
(c) Return period defined
For purposes of subsection (a), the term "return period" means
the 12-month period beginning on July 1 of each year, except that
the first return period shall be the 6-month period beginning on
January 1, 1977, and ending on June 30, 1977.
-SOURCE-
(Added Pub. L. 94-455, title XII, Sec. 1203(e), Oct. 4, 1976, 90
Stat. 1691.)
-MISC1-
EFFECTIVE DATE
Section applicable to documents prepared after Dec. 31, 1976, see
section 1203(j) of Pub. L. 94-455, set out as an Effective Date of
1976 Amendment note under section 7701 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6107, 6695 of this title.
-End-
-CITE-
26 USC PART IV - SIGNING AND VERIFYING OF RETURNS AND
OTHER DOCUMENTS 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 IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
-HEAD-
PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
-MISC1-
Sec.
6061. Signing of returns and other documents.
6062. Signing of corporation returns.
6063. Signing of partnership returns.
6064. Signature presumed authentic.
6065. Verification of returns.
-End-
-CITE-
26 USC Sec. 6061 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 IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
-HEAD-
Sec. 6061. Signing of returns and other documents
-STATUTE-
(a) General rule
Except as otherwise provided by subsection (b) and sections 6062
and 6063, any return, statement, or other document required to be
made under any provision of the internal revenue laws or
regulations shall be signed in accordance with forms or regulations
prescribed by the Secretary.
(b) Electronic signatures
(1) In general
The Secretary shall develop procedures for the acceptance of
signatures in digital or other electronic form. Until such time
as such procedures are in place, the Secretary may -
(A) waive the requirement of a signature for; or
(B) provide for alternative methods of signing or
subscribing,
a particular type or class of return, declaration, statement, or
other document required or permitted to be made or written under
internal revenue laws and regulations.
(2) Treatment of alternative methods
Notwithstanding any other provision of law, any return,
declaration, statement, or other document filed and verified,
signed, or subscribed under any method adopted under paragraph
(1)(B) shall be treated for all purposes (both civil and
criminal, including penalties for perjury) in the same manner as
though signed or subscribed.
(3) Published guidance
The Secretary shall publish guidance as appropriate to define
and implement any waiver of the signature requirements or any
method adopted under paragraph (1).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-206,
title II, Sec. 2003(a), July 22, 1998, 112 Stat. 724.)
-MISC1-
AMENDMENTS
1998 - Pub. L. 105-206 designated existing provisions as subsec.
(a), inserted subsec. heading, substituted "Except as otherwise
provided by subsection (b) and" for "Except as otherwise provided
by", and added subsec. (b).
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title II, Sec. 2003(f), July 22, 1998, 112 Stat.
725, provided that: "The amendments made by this section [amending
this section and section 7502 of this title] shall take effect on
the date of the enactment of this Act [July 22, 1998]."
-End-
-CITE-
26 USC Sec. 6062 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 IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
-HEAD-
Sec. 6062. Signing of corporation returns
-STATUTE-
The return of a corporation with respect to income shall be
signed by the president, vice-president, treasurer, assistant
treasurer, chief accounting officer or any other officer duly
authorized so to act. In the case of a return made for a
corporation by a fiduciary pursuant to the provisions of section
6012(b)(3), such fiduciary shall sign the return. The fact that an
individual's name is signed on the return shall be prima facie
evidence that such individual is authorized to sign the return on
behalf of the corporation.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 748.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6032, 6061 of this title.
-End-
-CITE-
26 USC Sec. 6063 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 IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
-HEAD-
Sec. 6063. Signing of partnership returns
-STATUTE-
The return of a partnership made under section 6031 shall be
signed by any one of the partners. The fact that a partner's name
is signed on the return shall be prima facie evidence that such
partner is authorized to sign the return on behalf of the
partnership.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 748.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6061 of this title.
-End-
-CITE-
26 USC Sec. 6064 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 IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
-HEAD-
Sec. 6064. Signature presumed authentic
-STATUTE-
The fact that an individual's name is signed to a return,
statement, or other document shall be prima facie evidence for all
purposes that the return, statement, or other document was actually
signed by him.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 749.)
-End-
-CITE-
26 USC Sec. 6065 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 IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
-HEAD-
Sec. 6065. Verification of returns
-STATUTE-
Except as otherwise provided by the Secretary, any return,
declaration, statement, or other document required to be made under
any provision of the internal revenue laws or regulations shall
contain or be verified by a written declaration that it is made
under the penalties of perjury.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 94-455, title XIX,
Sec. 1906(a)(6), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455, Sec. 1906(a)(6), struck out provisions
relating to the authority of the Secretary or his delegate to
require that any return, statement, or other document to be made
under provision of the internal revenue laws or regulations shall
be verified by an oath.
Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate"
after "Secretary".
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 effective on first day of first month
which begins more than ninety days after Oct. 4, 1976, see section
1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013
of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6411, 6425 of this title.
-End-
-CITE-
26 USC PART V - TIME FOR FILING RETURNS AND OTHER
DOCUMENTS 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 V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-HEAD-
PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-MISC1-
Sec.
6071. Time for filing returns and other documents.
6072. Time for filing income tax returns.
[6073, 6074. Repealed.]
6075. Time for filing estate and gift tax returns.
[6076. Repealed.]
AMENDMENTS
1988 - Pub. L. 100-418, title I, Sec. 1941(b)(3)(C), Aug. 23,
1988, 102 Stat. 1324, struck out item 6076 "Time for filing return
of windfall profit tax".
1984 - Pub. L. 98-369, div. A, title IV, Sec. 412(c)(2), July 18,
1984, 98 Stat. 793, struck out item 6073 "Time for filing
declarations of estimated income tax by individuals".
1980 - Pub. L. 96-223, title I, Sec. 101(c)(1)(B), Apr. 2, 1980,
94 Stat. 250, added item 6076.
1976 - Pub. L. 94-455, title XIX, Sec. 1904(b)(10)(A)(iii)(II),
Oct. 4, 1976, 90 Stat. 1817, struck out item 6076 "Time for filing
interest equalization tax returns".
1968 - Pub. L. 90-364, title I, Sec. 103(e)(8), June 28, 1968, 82
Stat. 264, struck out item 6074 "Time for filing declarations of
estimated income tax by corporations".
1964 - Pub. L. 88-563, Sec. 3(d), Sept. 2, 1964, 78 Stat. 845,
added item 6076.
-End-
-CITE-
26 USC Sec. 6071 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 V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-HEAD-
Sec. 6071. Time for filing returns and other documents
-STATUTE-
(a) General rule
When not otherwise provided for by this title, the Secretary
shall by regulations prescribe the time for filing any return,
statement, or other document required by this title or by
regulations.
(b) Electronically filed information returns
Returns made under subparts B and C of part III of this
subchapter which are filed electronically shall be filed on or
before March 31 of the year following the calendar year to which
such returns relate.
(c) Special taxes
For payment of special taxes before engaging in certain
trades and businesses, see section 4901 and section 5142.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85-859, title II,
Sec. 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
105-206, title II, Sec. 2002(a), July 22, 1998, 112 Stat. 724.)
-MISC1-
AMENDMENTS
1998 - Subsecs. (b), (c). Pub. L. 105-206 added subsec. (b) and
redesignated former subsec. (b) as (c).
1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
1958 - Subsec. (b). Pub. L. 85-859 inserted reference to section
5142 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title II, Sec. 2002(c), July 22, 1998, 112 Stat.
724, provided that: "The amendment made by subsection (a) [amending
this section] shall apply to returns required to be filed after
December 31, 1999."
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note
under section 5001 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 3302 of this title.
-End-
-CITE-
26 USC Sec. 6072 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 V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-HEAD-
Sec. 6072. Time for filing income tax returns
-STATUTE-
(a) General rule
In the case of returns under section 6012, 6013, 6017, or 6031
(relating to income tax under subtitle A), returns made on the
basis of the calendar year shall be filed on or before the 15th day
of April following the close of the calendar year and returns made
on the basis of a fiscal year shall be filed on or before the 15th
day of the fourth month following the close of the fiscal year,
except as otherwise provided in the following subsections of this
section.
(b) Returns of corporations
Returns of corporations under section 6012 made on the basis of
the calendar year shall be filed on or before the 15th day of March
following the close of the calendar year, and such returns made on
the basis of a fiscal year shall be filed on or before the 15th day
of the third month following the close of the fiscal year. Returns
required for a taxable year by section 6011(e)(2) (relating to
returns of a DISC) shall be filed on or before the fifteenth day of
the ninth month following the close of the taxable year.
(c) Returns by certain nonresident alien individuals and foreign
corporations
Returns made by nonresident alien individuals (other than those
whose wages are subject to withholding under chapter 24) and
foreign corporations (other than those having an office or place of
business in the United States or a FSC or former FSC) under section
6012 on the basis of a calendar year shall be filed on or before
the 15th day of June following the close of the calendar year and
such returns made on the basis of a fiscal year shall be filed on
or before the 15th day of the 6th month following the close of the
fiscal year.
(d) Returns of cooperative associations
In the case of an income tax return of -
(1) an exempt cooperative association described in section
1381(a)(1), or
(2) an organization described in section 1381(a)(2) which is
under an obligation to pay patronage dividends (as defined in
section 1388(a)) in an amount equal to at least 50 percent of its
net earnings from business done with or for its patrons, or which
paid patronage dividends in such an amount out of the net
earnings from business done with or for patrons during the most
recent taxable year for which it had such net earnings,
a return made on the basis of a calendar year shall be filed on or
before the 15th day of September following the close of the
calendar year, and a return made on the basis of a fiscal year
shall be filed on or before the 15th day of the 9th month following
the close of the fiscal year.
(e) Organizations exempt from taxation under section 501(a)
In the case of an income tax return of an organization exempt
from taxation under section 501(a) (other than an employees' trust
described in section 401(a)), a return shall be filed on or before
the 15th day of the 5th month following the close of the taxable
year.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 87-834, Sec.
17(b)(3), Oct. 16, 1962, 76 Stat. 1051; Pub. L. 92-178, title V,
Sec. 504(b), Dec. 10, 1971, 85 Stat. 551; Pub. L. 94-455, title X,
Sec. 1053(d)(3), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1649, 1834; Pub. L. 95-628, Sec. 6(a), Nov. 10, 1978, 92
Stat. 3630; Pub. L. 98-369, div. A, title VIII, Sec. 801(d)(13),
July 18, 1984, 98 Stat. 997.)
-MISC1-
AMENDMENTS
1984 - Subsec. (c). Pub. L. 98-369 inserted "or a FSC or former
FSC" after "United States".
1978 - Subsec. (e). Pub. L. 95-628 added subsec. (e).
1976 - Subsec. (e). Pub. L. 94-455, Sec. 1053(d)(3), struck out
subsec. (e) which related to income tax due dates postponed in the
case of China Trade Act corporations.
Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate"
after "Secretary".
1971 - Subsec. (b). Pub. L. 92-178 required returns of a DISC to
be filed on or before the fifteenth day of the ninth month
following the close of the taxable year.
1962 - Subsec. (d). Pub. L. 87-834 substituted provisions
relating to returns by an exempt cooperative association described
in section 1381(a)(1), or by an organization described in section
1381(a)(2) which is under an obligation to pay patronage dividends
in an amount equal to at least 50 percent of its net earnings from
business done with or for its patrons, or which paid patronage
dividends in such an amount out of the net earnings from business
done with or for patrons during the most recent taxable year for
which it had such net earnings for provisions which related to
returns of exempt cooperative associations taxable under the
provisions of section 522.
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 1978 AMENDMENT
Section 6(b) of Pub. L. 95-628 provided that: "The amendment made
by subsection (a) [amending this section] shall apply to returns
for taxable years beginning after the date of the enactment of this
Act [Nov. 10, 1978]."
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1053(d)(3) of Pub. L. 94-455 applicable with
respect to taxable years beginning after Dec. 31, 1977, see section
1053(e) of Pub. L. 94-455, set out as a note under section 1504 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 1962 AMENDMENT
Amendment by Pub. L. 87-834 applicable to taxable years of
organizations described in section 1381(a) of this title beginning
after Dec. 31, 1962, except as otherwise provided, see section
17(c) of Pub. L. 87-834, set out as an Effective Date note under
section 1381 of this title.
FILING OF INCOME TAX RETURNS FOR 1958 BY LIFE INSURANCE COMPANIES
Pub. L. 86-69, Sec. 3(i), June 25, 1959, 73 Stat. 140, required
every life insurance company subject to the tax imposed by section
802(a) of this title to make a return after June 25, 1959, and on
or before Sept. 15, 1959, which return was to constitute the return
for such taxable year for all purposes of this title, and no return
filed pursuant to section 801 et seq. of this title, relating to
life insurance companies, on or before June 25, 1959, was to be
considered for any such purposes as a return for such taxable year.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6654 of this title.
-End-
-CITE-
26 USC Sec. 6073 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 V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-HEAD-
[Sec. 6073. Repealed. Pub. L. 98-369, div. A, title IV, Sec.
412(a)(2), July 18, 1984, 98 Stat. 792]
-MISC1-
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 750; Sept. 25,
1962, Pub. L. 87-682, Sec. 1(a)(2), (b), (c), 76 Stat. 575; Oct. 4,
1976, Pub. L. 94-455, title X, Sec. 1012(c), title XIX, Sec.
1906(b)(13)(A), 90 Stat. 1614, 1834; Nov. 10, 1978, Pub. L. 95-628,
Sec. 7(a), 92 Stat. 3630; Sept. 3, 1982, Pub. L. 97-248, title III,
Sec. 328(b)(2), 96 Stat. 618, related to time for filing
declarations of estimated income tax by individuals.
EFFECTIVE DATE OF REPEAL
Repeal applicable with respect to taxable years beginning after
Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98-369, set out as
an Effective Date of 1984 Amendment note under section 6654 of this
title.
-End-
-CITE-
26 USC Sec. 6074 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 V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-HEAD-
[Sec. 6074. Repealed. Pub. L. 90-364, title I, Sec. 103(a), June
28, 1968, 82 Stat. 260]
-MISC1-
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 751; Feb. 26,
1964, Pub. L. 88-272, title I, Sec. 122(b), 78 Stat. 27, provided
for the time of filing declarations of estimated income tax by
corporations.
EFFECTIVE DATE OF REPEAL
Repeal effective with respect to taxable years beginning after
Dec. 31, 1967, except as provided by section 104 of Pub. L. 90-364,
see section 103(f) of Pub. L. 90-364, set out as an Effective Date
of 1968 Amendment note under section 243 of this title.
-End-
-CITE-
26 USC Sec. 6075 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 V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-HEAD-
Sec. 6075. Time for filing estate and gift tax returns
-STATUTE-
(a) Estate tax returns
Returns made under section 6018(a) (relating to estate taxes)
shall be filed within 9 months after the date of the decedent's
death.
(b) Gift tax returns
(1) General rule
Returns made under section 6019 (relating to gift taxes) shall
be filed on or before the 15th day of April following the close
of the calendar year.
(2) Extension where taxpayer granted extension for filing income
tax return
Any extension of time granted the taxpayer for filing the
return of income taxes imposed by subtitle A for any taxable year
which is a calendar year shall be deemed to be also an extension
of time granted the taxpayer for filing the return under section
6019 for such calendar year.
(3) Coordination with due date for estate tax return
Notwithstanding paragraphs (1) and (2), the time for filing the
return made under section 6019 for the calendar year which
includes the date of death of the donor shall not be later than
the time (including extensions) for filing the return made under
section 6018 (relating to estate tax returns) with respect to
such donor.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91-614, title I,
Secs. 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub.
L. 94-455, title XX, Sec. 2008(b), Oct. 4, 1976, 90 Stat. 1892;
Pub. L. 96-167, Sec. 8(a)-(c), Dec. 29, 1979, 93 Stat. 1277, 1278;
Pub. L. 97-34, title IV, Sec. 442(d)(3), Aug. 13, 1981, 95 Stat.
322; Pub. L. 107-16, title V, Sec. 542(b)(3), June 7, 2001, 115
Stat. 83.)
-STATAMEND-
AMENDMENT OF SECTION
Pub. L. 107-16, title V, Sec. 542(b)(3), (f)(1), title IX, Sec.
901, June 7, 2001, 115 Stat. 83, 86, 150, provided that, applicable
to estates of decedents dying after Dec. 31, 2009, this section is
temporarily amended as follows:
(1) by amending subsection (a) to read as follows:
"(a) Returns relating to large transfers at death
"The return required by section 6018 with respect to a decedent
shall be filed with the return of the tax imposed by chapter 1 for
the decedent's last taxable year or such later date specified in
regulations prescribed by the Secretary."; and
(2) in subsection (b)(3), by substituting "section 6018 return"
for "estate tax return" in heading and "(relating to returns
relating to large transfers at death)" for "(relating to estate tax
returns)" in text.
See Effective and Termination Dates of 2001 Amendment note below.
-MISC1-
AMENDMENTS
1981 - Subsec. (b). Pub. L. 97-34 substituted in par. (1) the
rule for filing gift tax returns on or before the 15th day of April
following the close of the calendar year for prior provision for
such filing on or before, in the case of a return for the first,
second, or third calendar quarter of any calendar year, the 15th
day of the second month following the close of the calendar
quarter, or, in the case of a return for the fourth calendar
quarter of any calendar year, the 15th day of the fourth month
following the close of the calendar quarter, redesignated former
par. (3) as (2), and, as so redesignated, substituted "under
section 6019 for such calendar year" for "under section 6019 for
the fourth calendar quarter of such taxable year", struck out
former par. (2) setting forth special rule where gifts in a
calendar quarter totalled $25,000 or less, added par. (3), and
struck out par. (4) respecting application of the special rule to
nonresidents not citizens of the United States.
1979 - Subsec. (b)(1). Pub. L. 96-167, Sec. 8(a), substituted
"(A) in the case of a return for the first, second, or third
calendar quarter of any calendar year, the 15th day of the second
month following the close of the calendar quarter, or" for "the
15th day of the second month following the close of the calendar
quarter", and added subpar. (B).
Subsec. (b)(2). Pub. L. 96-167, Sec. 8(c), substituted "the date
prescribed by paragraph (1) for filing the return for" for "the
15th day of the second month after" in provisions preceding subpar.
(A), and struck out "the close of" before "the first subsequent" in
subpar. (a) and before "the fourth calendar quarter" in subpar.
(B).
Subsec. (b)(3), (4). Pub. L. 96-167, Sec. 8(b), added par. (3)
and redesignated former par. (3) as (4).
1976 - Subsec. (b). Pub. L. 94-455 designated existing provisions
as par. (1) and added pars. (2) and (3).
1970 - Subsec. (a). Pub. L. 91-614, Sec. 101(b), substituted "9
months" for "15 months".
Subsec. (b). Pub. L. 91-614, Sec. 102(d)(4), substituted "the
15th day of the second month following the close of the calendar
quarter" for "the 15th day of April following the close of the
calendar year".
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable to estates of decedents
dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107-16,
set out as a note under section 121 of this title.
Amendment by Pub. L. 107-16 inapplicable to estates of decedents
dying, gifts made, or generation skipping transfers, after Dec. 31,
2010, and the Internal Revenue Code of 1986 to be applied and
administered to such estates, gifts, and transfers as if such
amendment had never been enacted, see section 901 of Pub. L.
107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable with respect to gifts made
after Dec. 31, 1981, see section 442(e) of Pub. L. 97-34, set out
as a note under section 2501 of this title.
EFFECTIVE DATE OF 1979 AMENDMENT
Section 8(d) of Pub. L. 96-167 provided that: "The amendments
made by this section [amending this section] shall apply to returns
for gifts made in calendar years ending after the date of the
enactment of this Act [Dec. 29, 1979]."
EFFECTIVE DATE OF 1976 AMENDMENT
Section 2008(d)(2) of Pub. L. 94-455 provided that: "The
amendment made by subsection (b) [amending this section] shall
apply to gifts made after December 31, 1976."
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to decedents
dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
set out as a note under section 2032 of this title.
Amendment by Pub. L. 91-614 applicable with respect to gifts made
after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
as a note under section 2501 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 2523, 2632, 2642, 6166,
7269 of this title.
-End-
-CITE-
26 USC Sec. 6076 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 V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-HEAD-
[Sec. 6076. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1),
Aug. 23, 1988, 102 Stat. 1323]
-MISC1-
Section, added Pub. L. 96-223, title I, Sec. 101(c)(1)(A), Apr.
2, 1980, 94 Stat. 250, related to time for filing return of
windfall profit tax.
EFFECTIVE DATE OF REPEAL
Repeal applicable to crude oil removed from the premises on or
after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set
out as an Effective Date of 1988 Amendment note under section 164
of this title.
-End-
-CITE-
26 USC PART VI - EXTENSION OF TIME FOR FILING 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 VI - EXTENSION OF TIME FOR FILING RETURNS
-HEAD-
PART VI - EXTENSION OF TIME FOR FILING RETURNS
-MISC1-
Sec.
6081. Extension of time for filing returns.
-End-
-CITE-
26 USC Sec. 6081 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 VI - EXTENSION OF TIME FOR FILING RETURNS
-HEAD-
Sec. 6081. Extension of time for filing returns
-STATUTE-
(a) General rule
The Secretary may grant a reasonable extension of time for filing
any return, declaration, statement, or other document required by
this title or by regulations. Except in the case of taxpayers who
are abroad, no such extension shall be for more than 6 months.
(b) Automatic extension for corporation income tax returns
An extension of 3 months for the filing of the return of income
taxes imposed by subtitle A shall be allowed any corporation if, in
such manner and at such time as the Secretary may by regulations
prescribe, there is filed on behalf of such corporation the form
prescribed by the Secretary, and if such corporation pays, on or
before the date prescribed for payment of the tax, the amount
properly estimated as its tax; but this extension may be terminated
at any time by the Secretary by mailing to the taxpayer notice of
such termination at least 10 days prior to the date for termination
fixed in such notice.
(c) Cross references
For time for performing certain acts postponed by reason of
war, see section 7508, and by reason of Presidentially declared
disaster or terroristic or military action, see section 7508A.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
title III, Sec. 234(b)(2)(B), Sept. 3, 1982, 96 Stat. 503; Pub. L.
107-134, title I, Sec. 112(d)(2), Jan. 23, 2002, 115 Stat. 2435.)
-MISC1-
AMENDMENTS
2002 - Subsec. (c). Pub. L. 107-134 amended heading and text of
subsec. (c) generally. Prior to amendment, text read as follows:
"For time for performing certain acts postponed by reason of war,
see section 7508."
1982 - Subsec. (b). Pub. L. 97-248 struck out "or the first
installment thereof required under section 6152" after "the amount
properly estimated as its tax".
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
EFFECTIVE DATE OF 2002 AMENDMENT
Pub. L. 107-134, title I, Sec. 112(f), Jan. 23, 2002, 115 Stat.
2435, provided that: "The amendments made by this section [enacting
section 1148 of Title 29, Labor, and amending this section,
sections 6161, 6404, 7508, and 7508A of this title, and section
1302 of Title 29] shall apply to disasters and terroristic or
military actions occurring on or after September 11, 2001, with
respect to any action of the Secretary of the Treasury, the
Secretary of Labor, or the Pension Benefit Guaranty Corporation
occurring on or after the date of the enactment of this Act [Jan.
23, 2002]."
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to taxable years beginning
after Dec. 31, 1982, see section 234(e) of Pub. L. 97-248, set out
as a note under section 6655 of this title.
-End-
-CITE-
26 USC PART VII - PLACE FOR FILING RETURNS OR OTHER
DOCUMENTS 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 VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
-HEAD-
PART VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
-MISC1-
Sec.
6091. Place for filing returns or other documents.
-End-
-CITE-
26 USC Sec. 6091 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 VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
-HEAD-
Sec. 6091. Place for filing returns or other documents
-STATUTE-
(a) General rule
When not otherwise provided for by this title, the Secretary
shall by regulations prescribe the place for the filing of any
return, declaration, statement, or other document, or copies
thereof, required by this title or by regulations.
(b) Tax returns
In the case of returns of tax required under authority of part II
of this subchapter -
(1) Persons other than corporations
(A) General rule
Except as provided in subparagraph (B), a return (other than
a corporation return) shall be made to the Secretary -
(i) in the internal revenue district in which is located
the legal residence or principal place of business of the
person making the return, or
(ii) at a service center serving the internal revenue
district referred to in clause (i),
as the Secretary may by regulations designate.
(B) Exception
Returns of -
(i) persons who have no legal residence or principal place
of business in any internal revenue district,
(ii) citizens of the United States whose principal place of
abode for the period with respect to which the return is
filed is outside the United States,
(iii) persons who claim the benefits of section 911
(relating to citizens or residents of the United States
living abroad), section 931 (relating to income from sources
within Guam, American Samoa, or the Northern Mariana
Islands), or section 933 (relating to income from sources
within Puerto Rico),
(iv) nonresident alien persons, and
(v) persons with respect to whom an assessment was made
under section 6851(a) or 6852(a) (relating to termination
assessments) with respect to the taxable year,
shall be made at such place as the Secretary may by regulations
designate.
(2) Corporations
(A) General rule
Except as provided in subparagraph (B), a return of a
corporation shall be made to the Secretary -
(i) in the internal revenue district in which is located
the principal place of business or principal office or agency
of the corporation, or
(ii) at a service center serving the internal revenue
district referred to in clause (i), as the Secretary may by
regulations designate.
(B) Exception
Returns of -
(i) corporations which have no principal place of business
or principal office or agency in any internal revenue
district,
(ii) corporations which claim the benefits of section 936
(relating to possession tax credit), and (!1)
(iii) foreign corporations, and
(iv) corporations with respect to which an assessment was
made under section 6851(a) (relating to termination
assessments) with respect to the taxable year,
shall be made at such place as the Secretary may by regulations
designate.
(3) Estate tax returns
(A) General rule
Except as provided in subparagraph (B), returns of estate tax
required under section 6018 shall be made to the Secretary -
(i) in the internal revenue district in which was the
domicile of the decedent at the time of his death, or
(ii) at a service center serving the internal revenue
district referred to in clause (i), as the Secretary may by
regulations designate.
(B) Exception
If the domicile of the decedent was not in an internal
revenue district, or if he had no domicile, the estate tax
return required under section 6018 shall be made at such place
as the Secretary may by regulations designate.
(4) Hand-carried returns
Notwithstanding paragraph (1), (2), or (3), a return to which
paragraph (1)(A), (2)(A), or (3)(A) would apply, but for this
paragraph, which is made to the Secretary by handcarrying shall,
under regulations prescribed by the Secretary, be made in the
internal revenue district referred to in paragraph (1)(A)(i),
(2)(A)(i), or (3)(A)(i), as the case may be.
(5) Exceptional cases
Notwithstanding paragraph (1), (2), (3), or (4) of this
subsection, the Secretary may permit a return to be filed in any
internal revenue district, and may require the return of any
officer or employee of the Treasury Department to be filed in any
internal revenue district selected by the Secretary.
(6) Alcohol, tobacco, and firearms returns, etc.
In the case of any return of tax imposed by section 4181 or
subtitle E (relating to taxes on alcohol, tobacco, and firearms),
subsection (a) shall apply (and this subsection shall not apply).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 752; Pub. L. 89-713, Sec. 1(a),
Nov. 2, 1966, 80 Stat. 1107; Pub. L. 91-614, title I, Sec. 101(i),
Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94-455, title X, Secs.
1051(h)(4), 1052(c)(6), 1053(d)(4), title XII, Sec. 1204(c)(3),
title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1647, 1648,
1649, 1697, 1834; Pub. L. 95-615, Secs. 202(g)(5), formerly Sec.
202(f)(5), 207(b), Nov. 8, 1978, 92 Stat. 3100, 3108, renumbered
Sec. 202(g)(5), Pub. L. 96-222, title I, Sec. 108(a)(1)(A), Apr. 1,
1980, 94 Stat. 223; Pub. L. 97-34, title I, Secs. 111(b)(3),
112(b)(6), Aug. 13, 1981, 95 Stat. 194, 195; Pub. L. 99-514, title
XII, Sec. 1272(d)(10), title XVIII, Sec. 1879(r)(1), Oct. 22, 1986,
100 Stat. 2594, 2912; Pub. L. 100-203, title X, Sec.
10713(b)(2)(A), Dec. 22, 1987, 101 Stat. 1330-470; Pub. L. 101-239,
title VII, Sec. 7841(f), Dec. 19, 1989, 103 Stat. 2429.)
-MISC1-
AMENDMENTS
1989 - Subsec. (b)(6). Pub. L. 101-239 inserted "section 4181 or"
before "subtitle E".
1987 - Subsec. (b)(1)(B)(v). Pub. L. 100-203 inserted reference
to section 6852(a).
1986 - Subsec. (b)(1)(B)(iii). Pub. L. 99-514, Sec. 1272(d)(10),
substituted "Guam, American Samoa, or the Northern Mariana Islands"
for "possessions of the United States".
Subsec. (b)(6). Pub. L. 99-514, Sec. 1879(r)(1), added par. (6).
1981 - Subsec. (b)(1)(B)(iii). Pub. L. 97-34 substituted "section
911 (relating to citizens or residents of the United States living
abroad)" for "section 911 (relating to income earned by employees
in certain camps)" and struck out "section 913 (relating to
deduction for certain expenses of living abroad)".
1978 - Subsec. (b)(1)(B)(iii). 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)" and inserted "section 913 (relating to deduction for
certain expenses of living abroad)," before "section 931".
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (b)(1)(B). Pub. L. 94-455, Secs. 1204(c)(3)(A),
1906(b)(13)(A), added cl. (v) and struck out in provision following
cl. (v) "or his delegate" after "Secretary".
Subsec. (b)(2)(B). Pub. L. 94-455, Sec. 1503(d)(4), in cl. (ii),
struck out provision which permitted returns of a corporation
claiming the benefits of section 941 of this title, relating to the
special deduction for China Trade corporations, to be made at such
place as the Secretary may designate by regulation.
Pub. L. 94-455, Secs. 1052(c)(6), struck out provision which
permitted returns of a corporation claiming the benefits of section
922 of this title, relating to the special deduction for Western
Hemisphere trade corporations to be made at such place as the
Secretary may designate by regulation.
Pub. L. 94-455, Secs. 1051(h)(4), 1204(c)(3)(B), 1906(b)(13)(A),
substituted "section 936 (relating to possession tax credit)" for
"section 931 (relating to income from sources within possessions of
the United States)," for taxable years beginning after Dec. 31,
1975, added cl. (iv), and struck out in provision following cl.
(iv) "or his delegate" after "Secretary".
1970 - Subsec. (b)(3). Pub. L. 91-614, Sec. 101(i)(1),
substituted provisions requiring an estate tax return to be filed
in the internal revenue district in which the decedent was
domiciled at the time of his death or at a service center serving
that district, as the Secretary or his delegate may determine by
regulations, and in the case of a decedent who was not domiciled in
an internal revenue district, or who had no domicile, his return is
to be filed at such place as the Secretary or his delegate
designates for provisions requiring estate tax returns to be filed
in the internal revenue district in which the decedent was
domiciled at the time of his death or, if there was no such
domicile in an internal revenue district, then at such place as the
Secretary or his delegate by regulations designates.
Subsec. (b)(4). Pub. L. 91-614, Sec. 101(i)(2), permitted the
executor, who desires to file an estate tax return in person, to do
so by hand carrying it to the appropriate internal revenue district
office.
1966 - Subsec. (b)(1). Pub. L. 89-713, Sec. 1(a)(1), authorized
the Secretary to promulgate regulations allowing individuals to
file tax returns either in the internal revenue district in which
the taxpayer's legal residence or principal place of business is
located or at a service center serving that district, designated as
subpar. (B)(1) the existing provisions which authorized the
Secretary to prescribe the place without limitations as to the
Secretary's range of alternative choices for the filing of returns
of persons who have no legal residence or principal place of
business in any internal revenue district, and added subpar.
(B)(ii) to (iv).
Subsec. (b)(2). Pub. L. 89-713, Sec. 1(a)(1), authorized the
Secretary to promulgate regulations allowing corporations to file
tax returns either in the internal revenue district in which is
located the principal place of business or principal office or
agency of the corporation or at a service center serving that
district, designated as subpar. (B)(i) the existing provisions
which authorized the Secretary to prescribe the place without
limitations as to the Secretary's range of alternative choices for
the filing of returns of corporations having no principal place of
business or principal office or agency of the corporation, and
added subpar. (B)(ii), (iii).
Subsec. (b)(4), (5). Pub. L. 89-713, Sec. 1(a)(2), (3), added
par. (4), redesignated former par. (4) as (5), and, in par. (5),
substituted "paragraph (1), (2), (3), or (4)" for "paragraph (1),
(2), or (3)".
EFFECTIVE DATE OF 1987 AMENDMENT
Section 10713(c) of Pub. L. 100-203 provided that: "The
amendments made by this section [enacting sections 6852 and 7409 of
this title and amending this section and sections 6211 to 6213,
6863, 7429, and 7611 of this title] shall take effect on the date
of the enactment of this Act [Dec. 22, 1987]."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1272(d)(10) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, with certain
exceptions and qualifications, see section 1277 of Pub. L. 99-514,
set out as a note under section 931 of this title.
Section 1879(r)(2) of Pub. L. 99-514 provided that: "The
amendment made by paragraph (1) [amending this section] shall take
effect on the first day of the first calendar month which begins
more than 90 days after the date of the enactment of this Act [Oct.
22, 1986]."
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by 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 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 1976 AMENDMENT
Amendment by section 1051(h)(4) of Pub. L. 94-455 applicable with
respect to taxable years beginning after Dec. 31, 1975, see section
1051(i)(1) of Pub. L. 94-455, set out as a note under section 27 of
this title.
Amendment by section 1052(c)(6) of Pub. L. 94-455, applicable
with respect to taxable years beginning after Dec. 31, 1979, see
section 1052(d) of Pub. L. 94-455, set out as a note under section
170 of this title.
Amendment by section 1053(d)(4) of Pub. L. 94-455 applicable with
respect to taxable years beginning after Dec. 31, 1977, see section
1053(e) of Pub. L. 94-455, set out as a note under section 1504 of
this title.
Amendment by section 1204(c)(3) of Pub. L. 94-455 applicable with
respect to action taken under section 6851, 6861, or 6862 of this
title where notice and demand takes place after Feb. 28, 1977, see
section 1204(d) of Pub. L. 94-455, as amended, set out as a note
under section 6851 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to decedents
dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
set out as a note under section 2032 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Section 6 of Pub. L. 89-713 provided that: "Except as otherwise
provided in this Act, the amendments made by this Act [amending
this section, sections 6103, 6107, and 6151 of this title, section
3237 of Title 18, Crimes and Criminal Procedure, and section 1395x
of Title 42, The Public Health and Welfare] shall take effect upon
the date of the enactment of this Act [Nov. 2, 1966]."
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.
-FOOTNOTE-
(!1) So in original. Word "and" probably is superfluous.
-End-
-CITE-
26 USC PART VIII - DESIGNATION OF INCOME TAX PAYMENTS TO
PRESIDENTIAL ELECTION CAMPAIGN FUND 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 VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL
ELECTION CAMPAIGN FUND
-HEAD-
PART VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL
ELECTION CAMPAIGN FUND
-MISC1-
Sec.
6096. Designation by individuals.
AMENDMENTS
1966 - Pub. L. 89-809, title III, Sec. 302(a), Nov. 13, 1966, 80
Stat. 1587, added part VIII and analysis.
-End-
-CITE-
26 USC Sec. 6096 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 VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL
ELECTION CAMPAIGN FUND
-HEAD-
Sec. 6096. Designation by individuals
-STATUTE-
(a) In general
Every individual (other than a nonresident alien) whose income
tax liability for the taxable year is $3 or more may designate that
$3 shall be paid over to the Presidential Election Campaign Fund in
accordance with the provisions of section 9006(a). In the case of a
joint return of husband and wife having an income tax liability of
$6 or more, each spouse may designate that $3 shall be paid to the
fund.
(b) Income tax liability
For purposes of subsection (a), the income tax liability of an
individual for any taxable year is the amount of the tax imposed by
chapter 1 on such individual for such taxable year (as shown on his
return), reduced by the sum of the credits (as shown in his return)
allowable under part IV of subchapter A of chapter 1 (other than
subpart C thereof).
(c) Manner and time of designation
A designation under subsection (a) may be made with respect to
any taxable year -
(1) at the time of filing the return of the tax imposed by
chapter 1 for such taxable year, or
(2) at any other time (after the time of filing the return of
the tax imposed by chapter 1 for such taxable year) specified in
regulations prescribed by the Secretary.
Such designation shall be made in such manner as the Secretary
prescribes by regulations except that, if such designation is made
at the time of filing the return of the tax imposed by chapter 1
for such taxable year, such designation shall be made either on the
first page of the return or on the page bearing the taxpayer's
signature.
-SOURCE-
(Added Pub. L. 89-809, title III, Sec. 302(a), Nov. 13, 1966, 80
Stat. 1587; amended Pub. L. 92-178, title VIII, Sec. 802(a), Dec.
10, 1971, 85 Stat. 573; Pub. L. 93-53, Sec. 6(a), July 1, 1973, 87
Stat. 138; Pub. L. 94-12, title II, Secs. 203(b)(4), 208(d)(4),
Mar. 29, 1975, 89 Stat. 30, 35; Pub. L. 94-455, title IV, Sec.
401(a)(2)(C), title V, Sec. 504(c)(2), title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1555, 1565, 1834; Pub. L.
95-30, title II, Sec. 202(d)(6), May 23, 1977, 91 Stat. 151; Pub.
L. 95-618, title I, Sec. 101(b)(4), Nov. 9, 1978, 92 Stat. 3180;
Pub. L. 96-223, title II, Secs. 231(b)(2), 232(b)(3)(C), Apr. 2,
1980, 94 Stat. 272, 276; Pub. L. 97-34, title II, Sec. 221(c)(1),
title III, Sec. 331(e)(1), Aug. 13, 1981, 95 Stat. 247, 295; Pub.
L. 97-414, Sec. 4(c)(2), Jan. 4, 1983, 96 Stat. 2056; Pub. L.
98-369, div. A, title IV, Sec. 474(r)(31), July 18, 1984, 98 Stat.
845; Pub. L. 103-66, title XIII, Sec. 13441(a), Aug. 10, 1993, 107
Stat. 567.)
-MISC1-
AMENDMENTS
1993 - Subsec. (a). Pub. L. 103-66 substituted "$6" for "$2" and
"$3" for "$1" wherever appearing.
1984 - Subsec. (b). Pub. L. 98-369 substituted "allowable under
part IV of subchapter A of chapter 1 (other than subpart C thereof"
for "allowable under sections 33, 37, 38, 40, 41, 42, 44, 44A, 44B,
44C, 44D, 44E, 44F, 44G, and 44H".
1983 - Subsec. (b). Pub. L. 97-414 inserted reference to section
44H.
1981 - Subsec. (b). Pub. L. 97-34, Sec. 331(e)(1), inserted
reference to section 44G.
Pub. L. 97-34, Sec. 221(c)(1), inserted reference to section 44F.
1980 - Subsec. (b). Pub. L. 96-223, Secs. 231(b)(2),
232(b)(3)(C), inserted reference to sections 44D and 44E.
1978 - Subsec. (b). Pub. L. 95-618 inserted reference to section
44C.
1977 - Subsec. (b). Pub. L. 95-30 inserted reference to section
44B.
1976 - Subsec. (b). Pub. L. 94-455, Secs. 401(a)(2)(C),
504(c)(2), inserted reference to section 42 in subsec. (a) as in
effect on day before date of enactment of Pub. L. 94-12 and
reference to section 44A.
Subsec. (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
his delegate" after "Secretary".
1975 - Subsec. (b). Pub. L. 94-12 inserted reference to sections
42 and 44.
1973 - Subsec. (a). Pub. L. 93-53 struck out "for the account of
the candidates of any specified political party for President and
Vice President of the United States, or if no specific account is
designated by such individual, for a general account for all
candidates for election to the offices of President and Vice
President of the United States," after "Fund" and substituted
"section 9006(a)" for "section 9006(a)(1)".
Subsec. (b). Pub. L. 93-53 struck out reference to sections 32(2)
and 35, and inserted reference to sections 40 and 41.
Subsec. (c). Pub. L. 93-53 provided that if designation is made
at the time of filing the return of the tax imposed by chapter 1
for the taxable year, the designation shall be made either on the
first page of the return or on the page bearing the taxpayer's
signature.
1971 - Subsec. (a). Pub. L. 92-178 substituted "$1 shall be paid
over to the Presidential Election Campaign Fund for the account of
the candidates of any specified political party for President and
Vice President of the United States, or if no specific account is
designated by such individual, for a general account for all
candidates for election to the offices of President and Vice
President of the United States, in accordance with the provisions
of section 9006(a)(1)" for "$1 shall be paid into the Presidential
Election Campaign Fund established by section 303 of the
Presidential Election Campaign Fund Act of 1966" and provided, in
the case of a joint return of husband and wife having an income tax
liability of $2 or more, that each spouse may designate that $1
shall be paid to any such account in the fund.
EFFECTIVE DATE OF 1993 AMENDMENT
Section 13441(b) of Pub. L. 103-66 provided that: "The amendments
made by subsection (a) [amending this section] apply with respect
to tax returns required to be filed after December 31, 1993."
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by 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 1983 AMENDMENT
Amendment by Pub. L. 97-414 applicable to amounts paid or
incurred after Dec. 31, 1982, in taxable years ending after such
date, see section 4(d) of Pub. L. 97-414, set out as an Effective
Date note under section 28 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by section 221(c)(1) of Pub. L. 97-34 applicable to
amounts paid or incurred after June 30, 1981, see section 221(d) of
Pub. L. 97-34, as amended, set out as an Effective Date note under
section 41 of this title.
Amendment by section 331(e)(1) of Pub. L. 97-34 applicable to
taxable years beginning after Dec. 31, 1981, see section 339 of
Pub. L. 97-34, set out as a note under section 401 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by section 231(b)(2) of Pub. L. 96-223, applicable to
taxable years ending after Dec. 31, 1979, see section 231(c) of
Pub. L. 96-223, set out as an Effective Date note under section 29
of this title.
Amendment by section 232(b)(3)(C) of Pub. L. 96-223 applicable to
sales or uses after Sept. 30, 1980, in taxable years ending after
that date, see section 232(h)(1) of Pub. L. 96-223, set out as an
Effective Date note under section 40 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-618 applicable to taxable years ending on
or after Apr. 20, 1977, see section 101(c) of Pub. L. 95-618, set
out as a note under section 1016 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, and to credit carrybacks from such years, see
section 202(e) of Pub. L. 95-30, set out as an Effective Date note
under section 51 of this title.
EFFECTIVE AND TERMINATION DATES OF 1976 AMENDMENT
Amendment by section 401(a)(2)(C) of Pub. L. 94-455 applicable to
taxable years ending after Dec. 31, 1975, but ceasing to be
applicable to taxable years ending after Dec. 31, 1978, see section
401(e) of Pub. L. 94-455, as amended, set out as an Effective Date
of 1976 Amendment note under section 32 of this title.
Amendment by section 504(c)(2) of Pub. L. 94-455 applicable to
taxable years beginning after Dec. 31, 1975, see section 508 of
Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note
under section 3 of this title.
EFFECTIVE AND TERMINATION DATES OF 1975 AMENDMENT
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, 1975, see section 209(a) of Pub. L. 94-12, set out
as a note under section 3 of this title.
EFFECTIVE DATE OF 1973 AMENDMENT; DESIGNATION TO THE PRESIDENTIAL
ELECTION CAMPAIGN FUND
Section 6(d) of Pub. L. 93-53, as amended by Pub. L. 99-514, Sec.
2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments
made by this section [amending this section and sections 9003,
9006, 9007, and 9012 of this title] shall apply with respect to
taxable years beginning after December 31, 1972. Any designation
made under section 6096 of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] (as in effect for taxable years beginning
before January 1, 1973) for the account of the candidates of any
specified political party shall, for purposes of section 9006(a) of
such Code (as amended by subsection (b)), be treated solely as a
designation to the Presidential Election Campaign Fund."
EFFECTIVE DATE OF SECTION AND EFFECTIVE DATE OF 1971 AMENDMENT
Provisions of this section, together with amendment of subsec.
(a) of this section by Pub. L. 92-178, applicable only to taxable
years ending on or after Dec. 31, 1972, see section 802(b)(2) of
Pub. L. 92-178, set out as a note under section 9001 of this title.
EFFECTIVE DATE
Section 302(c) of Pub. L. 89-809 provided that: "The amendments
made by this section [enacting this section] shall apply with
respect to income tax liability for taxable years beginning after
December 31, 1966."
SHORT TITLE
Section 301 of title III of Pub. L. 89-809 provided that: "This
title [enacting this section and sections 971, 972, and 973 of
former Title 31, Money and Finance] may be cited as the
'Presidential Election Campaign Fund Act of 1966'."
ADOPTION OF GUIDELINES
Pub. L. 90-26, Sec. 5, June 13, 1967, 81 Stat. 58, as amended by
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
that:
"(a) Funds which become available under the Presidential Election
Campaign Fund Act of 1966 [this section and section 971 et seq. of
former Title 31, Money and Finance] shall be appropriated and
disbursed only after the adoption by law of guidelines governing
their distribution. Section 6096 of the Internal Revenue Code of
1986 [formerly I.R.C. 1954] shall become applicable only after the
adoption by law of such guidelines.
"(b) Guidelines adopted in accordance with this section shall
state expressly that they are intended to comply with this
section."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 9006, 9008, 9010 of this
title.
-End-
-CITE-
26 USC Subchapter B - Miscellaneous Provisions 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
SUBCHAPTER B - MISCELLANEOUS PROVISIONS
-MISC1-
Sec.
6101. Period covered by returns or other documents.
6102. Computations on returns or other documents.
6103. Confidentiality and disclosure of returns and return
information.
6104. Publicity of information required from certain exempt
organizations and certain trusts.
6105. Confidentiality of information arising under treaty
obligations.
6106. Publicity of unemployment tax returns.(!1)
6107. Income tax return preparer must furnish copy of return
to taxpayer and must retain a copy or list.
6108. Publication of statistics of income.(!2)
6109. Identifying numbers.
6110. Public inspection of written determinations.
6111. Registration of tax shelters.
6112. Organizers and sellers of potentially abusive tax
shelters must keep lists of investors.
6113. Disclosure of nondeductibility of contributions.
6114. Treaty-based return positions.
6115. Disclosure related to quid pro quo contributions.
6116. Cross reference.
AMENDMENTS
2000 - Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 304(b)(2)],
Dec. 21, 2000, 114 Stat. 2763, 2763A-634, added item 6105.
1993 - Pub. L. 103-66, title XIII, Sec. 13173(c)(1), Aug. 10,
1993, 107 Stat. 456, added item 6115 and redesignated former item
6115 as 6116.
1988 - Pub. L. 100-647, title I, Sec. 1012(aa)(5)(C)(i), Nov. 10,
1988, 102 Stat. 3533, added item 6114 and redesignated former item
6114 as 6115.
1987 - Pub. L. 100-203, title X, Sec. 10701(c)(1), Dec. 22, 1987,
101 Stat. 1330-459, added item 6113 and redesignated former item
6113 as 6114.
1984 - Pub. L. 98-369, div. A, title I, Secs. 141(c)(1),
142(c)(1), July 18, 1984, 98 Stat. 680, 682, added items 6111 and
6112 and redesignated former item 6111 as 6113.
1976 - Pub. L. 94-455, title XII, Secs. 1201(c), 1202(a)(2),
1203(i)(2), title XIX, Sec. 1906(b)(1), (2), Oct. 4, 1976, 90 Stat.
1667, 1685, 1694, 1833, substituted in item 6103 "Confidentiality
and disclosure of returns and return information" for "Publicity of
returns and disclosure of information as to persons filing income
tax returns", struck out item 6105 "Compilation of relief from
excess profits tax cases", added items 6107 and 6110, redesignated
former item 6110 as 6111, and as so redesignated substituted
"reference" for "references".
1968 - Pub. L. 90-618, title II, Sec. 203(b), Oct. 22, 1968, 82
Stat. 1235, struck out item 6107 "List of special taxpayers for
public inspection".
1966 - Pub. L. 89-713, Sec. 4(b), Nov. 2, 1966, 80 Stat. 1109,
substituted "disclosure of information as to persons filing income
tax returns" for "lists of taxpayers" in item 6103.
1961 - Pub. L. 87-397, Sec. 1(c)(1), Oct. 5, 1961, 75 Stat. 829,
added item 6109 and redesignated former item 6109 as 6110.
-FOOTNOTE-
(!1) Section repealed by Pub. L. 94-455 without corresponding
amendment of subchapter analysis.
(!2) Section catchline amended by Pub. L. 94-455 without
corresponding amendment of subchapter analysis.
-End-
-CITE-
26 USC Sec. 6101 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6101. Period covered by returns or other documents
-STATUTE-
When not otherwise provided for by this title, the Secretary may
by regulations prescribe the period for which, or the date as of
which, any return, statement, or other document required by this
title or by regulations, shall be made.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
-End-
-CITE-
26 USC Sec. 6102 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6102. Computations on returns or other documents
-STATUTE-
(a) Amounts shown on internal revenue forms
The Secretary is authorized to provide with respect to any amount
required to be shown on a form prescribed for any internal revenue
return, statement, or other document, that if such amount of such
item is other than a whole-dollar amount, either -
(1) the fractional part of a dollar shall be disregarded; or
(2) the fractional part of a dollar shall be disregarded unless
it amounts to one-half dollar or more, in which case the amount
(determined without regard to the fractional part of a dollar)
shall be increased by $1.
(b) Election not to use whole dollar amounts
Any person making a return, statement, or other document shall be
allowed, under regulations prescribed by the Secretary, to make
such return, statement, or other document without regard to
subsection (a).
(c) Inapplicability to computation of amount
The provisions of subsections (a) and (b) shall not be applicable
to items which must be taken into account in making the
computations necessary to determine the amount required to be shown
on a form, but shall be applicable only to such final amount.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
-End-
-CITE-
26 USC Sec. 6103 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6103. Confidentiality and disclosure of returns and return
information
-STATUTE-
(a) General rule
Returns and return information shall be confidential, and except
as authorized by this title -
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law
enforcement agency receiving information under subsection
(i)(7)(A), any local child support enforcement agency, or any
local agency administering a program listed in subsection
(l)(7)(D) who has or had access to returns or return information
under this section, and
(3) no other person (or officer or employee thereof) who has or
had access to returns or return information under subsection
(e)(1)(D)(iii), paragraph (6), (12), (16), (19), or (20) of
subsection (l), paragraph (2) or (4)(B) of subsection (m), or
subsection (n),
shall disclose any return or return information obtained by him in
any manner in connection with his service as such an officer or an
employee or otherwise or under the provisions of this section. For
purposes of this subsection, the term "officer or employee"
includes a former officer or employee.
(b) Definitions
For purposes of this section -
(1) Return
The term "return" means any tax or information return,
declaration of estimated tax, or claim for refund required by, or
provided for or permitted under, the provisions of this title
which is filed with the Secretary by, on behalf of, or with
respect to any person, and any amendment or supplement thereto,
including supporting schedules, attachments, or lists which are
supplemental to, or part of, the return so filed.
(2) Return information
The term "return information" means -
(A) a taxpayer's identity, the nature, source, or amount of
his income, payments, receipts, deductions, exemptions,
credits, assets, liabilities, net worth, tax liability, tax
withheld, deficiencies, overassessments, or tax payments,
whether the taxpayer's return was, is being, or will be
examined or subject to other investigation or processing, or
any other data, received by, recorded by, prepared by,
furnished to, or collected by the Secretary with respect to a
return or with respect to the determination of the existence,
or possible existence, of liability (or the amount thereof) of
any person under this title for any tax, penalty, interest,
fine, forfeiture, or other imposition, or offense,
(B) any part of any written determination or any background
file document relating to such written determination (as such
terms are defined in section 6110(b)) which is not open to
public inspection under section 6110,
(C) any advance pricing agreement entered into by a taxpayer
and the Secretary and any background information related to
such agreement or any application for an advance pricing
agreement, and
(D) any agreement under section 7121, and any similar
agreement, and any background information related to such an
agreement or request for such an agreement,
but such term does not include data in a form which cannot be
associated with, or otherwise identify, directly or indirectly, a
particular taxpayer. Nothing in the preceding sentence, or in any
other provision of law, shall be construed to require the
disclosure of standards used or to be used for the selection of
returns for examination, or data used or to be used for
determining such standards, if the Secretary determines that such
disclosure will seriously impair assessment, collection, or
enforcement under the internal revenue laws.
(3) Taxpayer return information
The term "taxpayer return information" means return information
as defined in paragraph (2) which is filed with, or furnished to,
the Secretary by or on behalf of the taxpayer to whom such return
information relates.
(4) Tax administration
The term "tax administration" -
(A) means -
(i) the administration, management, conduct, direction, and
supervision of the execution and application of the internal
revenue laws or related statutes (or equivalent laws and
statutes of a State) and tax conventions to which the United
States is a party, and
(ii) the development and formulation of Federal tax policy
relating to existing or proposed internal revenue laws,
related statutes, and tax conventions, and
(B) includes assessment, collection, enforcement, litigation,
publication, and statistical gathering functions under such
laws, statutes, or conventions.
(5) State
The term "State" means -
(A) any of the 50 States, the District of Columbia, the
Commonwealth of Puerto Rico, the Virgin Islands, the Canal
Zone, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands, and
(B) for purposes of subsections (a)(2), (b)(4), (d)(1),
(h)(4), and (p) any municipality -
(i) with a population in excess of 250,000 (as determined
under the most recent decennial United States census data
available),
(ii) which imposes a tax on income or wages, and
(iii) with which the Secretary (in his sole discretion) has
entered into an agreement regarding disclosure.
(6) Taxpayer identity
The term "taxpayer identity" means the name of a person with
respect to whom a return is filed, his mailing address, his
taxpayer identifying number (as described in section 6109), or a
combination thereof.
(7) Inspection
The terms "inspected" and "inspection" mean any examination of
a return or return information.
(8) Disclosure
The term "disclosure" means the making known to any person in
any manner whatever a return or return information.
(9) Federal agency
The term "Federal agency" means an agency within the meaning of
section 551(1) of title 5, United States Code.
(10) Chief executive officer
The term "chief executive officer" means, with respect to any
municipality, any elected official and the chief official (even
if not elected) of such municipality.
(11) Terrorist incident, threat, or activity
The term "terrorist incident, threat, or activity" means an
incident, threat, or activity involving an act of domestic
terrorism (as defined in section 2331(5) of title 18, United
States Code) or international terrorism (as defined in section
2331(1) of such title).
(c) Disclosure of returns and return information to designee of
taxpayer
The Secretary may, subject to such requirements and conditions as
he may prescribe by regulations, disclose the return of any
taxpayer, or return information with respect to such taxpayer, to
such person or persons as the taxpayer may designate in a request
for or consent to such disclosure, or to any other person at the
taxpayer's request to the extent necessary to comply with a request
for information or assistance made by the taxpayer to such other
person. However, return information shall not be disclosed to such
person or persons if the Secretary determines that such disclosure
would seriously impair Federal tax administration.
(d) Disclosure to State tax officials and State and local law
enforcement agencies
(1) In general
Returns and return information with respect to taxes imposed by
chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, and 52 and
subchapter D of chapter 36 shall be open to inspection by, or
disclosure to, any State agency, body, or commission, or its
legal representative, which is charged under the laws of such
State with responsibility for the administration of State tax
laws for the purpose of, and only to the extent necessary in, the
administration of such laws, including any procedures with
respect to locating any person who may be entitled to a refund.
Such inspection shall be permitted, or such disclosure made, only
upon written request by the head of such agency, body, or
commission, and only to the representatives of such agency, body,
or commission designated in such written request as the
individuals who are to inspect or to receive the returns or
return information on behalf of such agency, body, or commission.
Such representatives shall not include any individual who is the
chief executive officer of such State or who is neither an
employee or legal representative of such agency, body, or
commission nor a person described in subsection (n). However,
such return information shall not be disclosed to the extent that
the Secretary determines that such disclosure would identify a
confidential informant or seriously impair any civil or criminal
tax investigation.
(2) Disclosure to State audit agencies
(A) In general
Any returns or return information obtained under paragraph
(1) by any State agency, body, or commission may be open to
inspection by, or disclosure to, officers and employees of the
State audit agency for the purpose of, and only to the extent
necessary in, making an audit of the State agency, body, or
commission referred to in paragraph (1).
(B) State audit agency
For purposes of subparagraph (A), the term "State audit
agency" means any State agency, body, or commission which is
charged under the laws of the State with the responsibility of
auditing State revenues and programs.
(3) Exception for reimbursement under section 7624
Nothing in this section shall be construed to prevent the
Secretary from disclosing to any State or local law enforcement
agency which may receive a payment under section 7624 the amount
of the recovered taxes with respect to which such a payment may
be made.
(4) Availability and use of death information
(A) In general
No returns or return information may be disclosed under
paragraph (1) to any agency, body, or commission of any State
(or any legal representative thereof) during any period during
which a contract meeting the requirements of subparagraph (B)
is not in effect between such State and the Secretary of Health
and Human Services.
(B) Contractual requirements
A contract meets the requirements of this subparagraph if -
(i) such contract requires the State to furnish the
Secretary of Health and Human Services information concerning
individuals with respect to whom death certificates (or
equivalent documents maintained by the State or any
subdivision thereof) have been officially filed with it, and
(ii) such contract does not include any restriction on the
use of information obtained by such Secretary pursuant to
such contract, except that such contract may provide that
such information is only to be used by the Secretary (or any
other Federal agency) for purposes of ensuring that Federal
benefits or other payments are not erroneously paid to
deceased individuals.
Any information obtained by the Secretary of Health and Human
Services under such a contract shall be exempt from disclosure
under section 552 of title 5, United States Code, and from the
requirements of section 552a of such title 5.
(C) Special exception
The provisions of subparagraph (A) shall not apply to any
State which on July 1, 1993, was not, pursuant to a contract,
furnishing the Secretary of Health and Human Services
information concerning individuals with respect to whom death
certificates (or equivalent documents maintained by the State
or any subdivision thereof) have been officially filed with it.
(5) Disclosure for certain combined reporting project
The Secretary shall disclose taxpayer identities and signatures
for purposes of the demonstration project described in section
976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and
(p)(4) and sections 7213 and 7213A shall not apply with respect
to disclosures or inspections made pursuant to this paragraph.
(e) Disclosure to persons having material interest
(1) In general
The return of a person shall, upon written request, be open to
inspection by or disclosure to -
(A) in the case of the return of an individual -
(i) that individual,
(ii) the spouse of that individual if the individual and
such spouse have signified their consent to consider a gift
reported on such return as made one-half by him and one-half
by the spouse pursuant to the provisions of section 2513; or
(iii) the child of that individual (or such child's legal
representative) to the extent necessary to comply with the
provisions of section 1(g);
(B) in the case of an income tax return filed jointly, either
of the individuals with respect to whom the return is filed;
(C) in the case of the return of a partnership, any person
who was a member of such partnership during any part of the
period covered by the return;
(D) in the case of the return of a corporation or a
subsidiary thereof -
(i) any person designated by resolution of its board of
directors or other similar governing body,
(ii) any officer or employee of such corporation upon
written request signed by any principal officer and attested
to by the secretary or other officer,
(iii) any bona fide shareholder of record owning 1 percent
or more of the outstanding stock of such corporation,
(iv) if the corporation was a foreign personal holding
company, as defined by section 552, any person who was a
shareholder during any part of a period covered by such
return if with respect to that period, or any part thereof,
such shareholder was required under section 551 to include in
his gross income undistributed foreign personal holding
company income of such company,
(v) if the corporation was an S corporation, any person who
was a shareholder during any part of the period covered by
such return during which an election under section 1362(a)
was in effect, or
(vi) if the corporation has been dissolved, any person
authorized by applicable State law to act for the corporation
or any person who the Secretary finds to have a material
interest which will be affected by information contained
therein;
(E) in the case of the return of an estate -
(i) the administrator, executor, or trustee of such estate,
and
(ii) any heir at law, next of kin, or beneficiary under the
will, of the decedent, but only if the Secretary finds that
such heir at law, next of kin, or beneficiary has a material
interest which will be affected by information contained
therein; and
(F) in the case of the return of a trust -
(i) the trustee or trustees, jointly or separately, and
(ii) any beneficiary of such trust, but only if the
Secretary finds that such beneficiary has a material interest
which will be affected by information contained therein.
(2) Incompetency
If an individual described in paragraph (1) is legally
incompetent, the applicable return shall, upon written request,
be open to inspection by or disclosure to the committee, trustee,
or guardian of his estate.
(3) Deceased individuals
The return of a decedent shall, upon written request, be open
to inspection by or disclosure to -
(A) the administrator, executor, or trustee of his estate,
and
(B) any heir at law, next of kin, or beneficiary under the
will, of such decedent, or a donee of property, but only if the
Secretary finds that such heir at law, next of kin,
beneficiary, or donee has a material interest which will be
affected by information contained therein.
(4) Title 11 cases and receivership proceedings
If -
(A) there is a trustee in a title 11 case in which the debtor
is the person with respect to whom the return is filed, or
(B) substantially all of the property of the person with
respect to whom the return is filed is in the hands of a
receiver,
such return or returns for prior years of such person shall, upon
written request, be open to inspection by or disclosure to such
trustee or receiver, but only if the Secretary finds that such
trustee or receiver, in his fiduciary capacity, has a material
interest which will be affected by information contained therein.
(5) Individual's title 11 case
(A) In general
In any case to which section 1398 applies (determined without
regard to section 1398(b)(1)), any return of the debtor for the
taxable year in which the case commenced or any preceding
taxable year shall, upon written request, be open to inspection
by or disclosure to the trustee in such case.
(B) Return of estate available to debtor
Any return of an estate in a case to which section 1398
applies shall, upon written request, be open to inspection by
or disclosure to the debtor in such case.
(C) Special rule for involuntary cases
In an involuntary case, no disclosure shall be made under
subparagraph (A) until the order for relief has been entered by
the court having jurisdiction of such case unless such court
finds that such disclosure is appropriate for purposes of
determining whether an order for relief should be entered.
(6) Attorney in fact
Any return to which this subsection applies shall, upon written
request, also be open to inspection by or disclosure to the
attorney in fact duly authorized in writing by any of the persons
described in paragraph (1), (2), (3), (4), (5), (8), or (9) to
inspect the return or receive the information on his behalf,
subject to the conditions provided in such paragraphs.
(7) Return information
Return information with respect to any taxpayer may be open to
inspection by or disclosure to any person authorized by this
subsection to inspect any return of such taxpayer if the
Secretary determines that such disclosure would not seriously
impair Federal tax administration.
(8) Disclosure of collection activities with respect to joint
return
If any deficiency of tax with respect to a joint return is
assessed and the individuals filing such return are no longer
married or no longer reside in the same household, upon request
in writing by either of such individuals, the Secretary shall
disclose in writing to the individual making the request whether
the Secretary has attempted to collect such deficiency from such
other individual, the general nature of such collection
activities, and the amount collected. The preceding sentence
shall not apply to any deficiency which may not be collected by
reason of section 6502.
(9) Disclosure of certain information where more than 1 person
subject to penalty under section 6672
If the Secretary determines that a person is liable for a
penalty under section 6672(a) with respect to any failure, upon
request in writing of such person, the Secretary shall disclose
in writing to such person -
(A) the name of any other person whom the Secretary has
determined to be liable for such penalty with respect to such
failure, and
(B) whether the Secretary has attempted to collect such
penalty from such other person, the general nature of such
collection activities, and the amount collected.
(f) Disclosure to Committees of Congress
(1) Committee on Ways and Means, Committee on Finance, and Joint
Committee on Taxation
Upon written request from the chairman of the Committee on Ways
and Means of the House of Representatives, the chairman of the
Committee on Finance of the Senate, or the chairman of the Joint
Committee on Taxation, the Secretary shall furnish such committee
with any return or return information specified in such request,
except that any return or return information which can be
associated with, or otherwise identify, directly or indirectly, a
particular taxpayer shall be furnished to such committee only
when sitting in closed executive session unless such taxpayer
otherwise consents in writing to such disclosure.
(2) Chief of Staff of Joint Committee on Taxation
Upon written request by the Chief of Staff of the Joint
Committee on Taxation, the Secretary shall furnish him with any
return or return information specified in such request. Such
Chief of Staff may submit such return or return information to
any committee described in paragraph (1), except that any return
or return information which can be associated with, or otherwise
identify, directly or indirectly, a particular taxpayer shall be
furnished to such committee only when sitting in closed executive
session unless such taxpayer otherwise consents in writing to
such disclosure.
(3) Other committees
Pursuant to an action by, and upon written request by the
chairman of, a committee of the Senate or the House of
Representatives (other than a committee specified in paragraph
(1)) specially authorized to inspect any return or return
information by a resolution of the Senate or the House of
Representatives or, in the case of a joint committee (other than
the joint committee specified in paragraph (1)) by concurrent
resolution, the Secretary shall furnish such committee, or a duly
authorized and designated subcommittee thereof, sitting in closed
executive session, with any return or return information which
such resolution authorizes the committee or subcommittee to
inspect. Any resolution described in this paragraph shall specify
the purpose for which the return or return information is to be
furnished and that such information cannot reasonably be obtained
from any other source.
(4) Agents of committees and submission of information to Senate
or House of Representatives
(A) Committees described in paragraph (1)
Any committee described in paragraph (1) or the Chief of
Staff of the Joint Committee on Taxation shall have the
authority, acting directly, or by or through such examiners or
agents as the chairman of such committee or such chief of staff
may designate or appoint, to inspect returns and return
information at such time and in such manner as may be
determined by such chairman or chief of staff. Any return or
return information obtained by or on behalf of such committee
pursuant to the provisions of this subsection may be submitted
by the committee to the Senate or the House of Representatives,
or to both. The Joint Committee on Taxation may also submit
such return or return information to any other committee
described in paragraph (1), except that any return or return
information which can be associated with, or otherwise
identify, directly or indirectly, a particular taxpayer shall
be furnished to such committee only when sitting in closed
executive session unless such taxpayer otherwise consents in
writing to such disclosure.
(B) Other committees
Any committee or subcommittee described in paragraph (3)
shall have the right, acting directly, or by or through no more
than four examiners or agents, designated or appointed in
writing in equal numbers by the chairman and ranking minority
member of such committee or subcommittee, to inspect returns
and return information at such time and in such manner as may
be determined by such chairman and ranking minority member. Any
return or return information obtained by or on behalf of such
committee or subcommittee pursuant to the provisions of this
subsection may be submitted by the committee to the Senate or
the House of Representatives, or to both, except that any
return or return information which can be associated with, or
otherwise identify, directly or indirectly, a particular
taxpayer, shall be furnished to the Senate or the House of
Representatives only when sitting in closed executive session
unless such taxpayer otherwise consents in writing to such
disclosure.
(5) Disclosure by whistleblower
Any person who otherwise has or had access to any return or
return information under this section may disclose such return or
return information to a committee referred to in paragraph (1) or
any individual authorized to receive or inspect information under
paragraph (4)(A) if such person believes such return or return
information may relate to possible misconduct, maladministration,
or taxpayer abuse.
(g) Disclosure to President and certain other persons
(1) In general
Upon written request by the President, signed by him
personally, the Secretary shall furnish to the President, or to
such employee or employees of the White House Office as the
President may designate by name in such request, a return or
return information with respect to any taxpayer named in such
request. Any such request shall state -
(A) the name and address of the taxpayer whose return or
return information is to be disclosed,
(B) the kind of return or return information which is to be
disclosed,
(C) the taxable period or periods covered by such return or
return information, and
(D) the specific reason why the inspection or disclosure is
requested.
(2) Disclosure of return information as to Presidential
appointees and certain other Federal Government appointees
The Secretary may disclose to a duly authorized representative
of the Executive Office of the President or to the head of any
Federal agency, upon written request by the President or head of
such agency, or to the Federal Bureau of Investigation on behalf
of and upon written request by the President or such head, return
information with respect to an individual who is designated as
being under consideration for appointment to a position in the
executive or judicial branch of the Federal Government. Such
return information shall be limited to whether such individual -
(A) has filed returns with respect to the taxes imposed under
chapter 1 for not more than the immediately preceding 3 years;
(B) has failed to pay any tax within 10 days after notice and
demand, or has been assessed any penalty under this title for
negligence, in the current year or immediately preceding 3
years;
(C) has been or is under investigation for possible criminal
offenses under the internal revenue laws and the results of any
such investigation; or
(D) has been assessed any civil penalty under this title for
fraud.
Within 3 days of the receipt of any request for any return
information with respect to any individual under this paragraph,
the Secretary shall notify such individual in writing that such
information has been requested under the provisions of this
paragraph.
(3) Restriction on disclosure
The employees to whom returns and return information are
disclosed under this subsection shall not disclose such returns
and return information to any other person except the President
or the head of such agency without the personal written direction
of the President or the head of such agency.
(4) Restriction on disclosure to certain employees
Disclosure of returns and return information under this
subsection shall not be made to any employee whose annual rate of
basic pay is less than the annual rate of basic pay specified for
positions subject to section 5316 of title 5, United States Code.
(5) Reporting requirements
Within 30 days after the close of each calendar quarter, the
President and the head of any agency requesting returns and
return information under this subsection shall each file a report
with the Joint Committee on Taxation setting forth the taxpayers
with respect to whom such requests were made during such quarter
under this subsection, the returns or return information
involved, and the reasons for such requests. The President shall
not be required to report on any request for returns and return
information pertaining to an individual who was an officer or
employee of the executive branch of the Federal Government at the
time such request was made. Reports filed pursuant to this
paragraph shall not be disclosed unless the Joint Committee on
Taxation determines that disclosure thereof (including
identifying details) would be in the national interest. Such
reports shall be maintained by the Joint Committee on Taxation
for a period not exceeding 2 years unless, within such period,
the Joint Committee on Taxation determines that a disclosure to
the Congress is necessary.
(h) Disclosure to certain Federal officers and employees for
purposes of tax administration, etc.
(1) Department of the Treasury
Returns and return information shall, without written request,
be open to inspection by or disclosure to officers and employees
of the Department of the Treasury whose official duties require
such inspection or disclosure for tax administration purposes.
(2) Department of Justice
In a matter involving tax administration, a return or return
information shall be open to inspection by or disclosure to
officers and employees of the Department of Justice (including
United States attorneys) personally and directly engaged in, and
solely for their use in, any proceeding before a Federal grand
jury or preparation for any proceeding (or investigation which
may result in such a proceeding) before a Federal grand jury or
any Federal or State court, but only if -
(A) the taxpayer is or may be a party to the proceeding, or
the proceeding arose out of, or in connection with, determining
the taxpayer's civil or criminal liability, or the collection
of such civil liability in respect of any tax imposed under
this title;
(B) the treatment of an item reflected on such return is or
may be related to the resolution of an issue in the proceeding
or investigation; or
(C) such return or return information relates or may relate
to a transactional relationship between a person who is or may
be a party to the proceeding and the taxpayer which affects, or
may affect, the resolution of an issue in such proceeding or
investigation.
(3) Form of request
In any case in which the Secretary is authorized to disclose a
return or return information to the Department of Justice
pursuant to the provisions of this subsection -
(A) if the Secretary has referred the case to the Department
of Justice, or if the proceeding is authorized by subchapter B
of chapter 76, the Secretary may make such disclosure on his
own motion, or
(B) if the Secretary receives a written request from the
Attorney General, the Deputy Attorney General, or an Assistant
Attorney General for a return of, or return information
relating to, a person named in such request and setting forth
the need for the disclosure, the Secretary shall disclose
return or return the information so requested.
(4) Disclosure in judicial and administrative tax proceedings
A return or return information may be disclosed in a Federal or
State judicial or administrative proceeding pertaining to tax
administration, but only -
(A) if the taxpayer is a party to the proceeding, or the
proceeding arose out of, or in connection with, determining the
taxpayer's civil or criminal liability, or the collection of
such civil liability, in respect of any tax imposed under this
title;
(B) if the treatment of an item reflected on such return is
directly related to the resolution of an issue in the
proceeding;
(C) if such return or return information directly relates to
a transactional relationship between a person who is a party to
the proceeding and the taxpayer which directly affects the
resolution of an issue in the proceeding; or
(D) to the extent required by order of a court pursuant to
section 3500 of title 18, United States Code, or rule 16 of the
Federal Rules of Criminal Procedure, such court being
authorized in the issuance of such order to give due
consideration to congressional policy favoring the
confidentiality of returns and return information as set forth
in this title.
However, such return or return information shall not be disclosed
as provided in subparagraph (A), (B), or (C) if the Secretary
determines that such disclosure would identify a confidential
informant or seriously impair a civil or criminal tax
investigation.
(5) Withholding of tax from social security benefits
Upon written request of the payor agency, the Secretary may
disclose available return information from the master files of
the Internal Revenue Service with respect to the address and
status of an individual as a nonresident alien or as a citizen or
resident of the United States to the Social Security
Administration or the Railroad Retirement Board (whichever is
appropriate) for purposes of carrying out its responsibilities
for withholding tax under section 1441 from social security
benefits (as defined in section 86(d)).
(6) Internal Revenue Service Oversight Board
(A) In general
Notwithstanding paragraph (1), and except as provided in
subparagraph (B), no return or return information may be
disclosed to any member of the Oversight Board described in
subparagraph (A) or (D) of section 7802(b)(1) or to any
employee or detailee of such Board by reason of their service
with the Board. Any request for information not permitted to be
disclosed under the preceding sentence, and any contact
relating to a specific taxpayer, made by any such individual to
an officer or employee of the Internal Revenue Service shall be
reported by such officer or employee to the Secretary, the
Treasury Inspector General for Tax Administration, and the
Joint Committee on Taxation.
(B) Exception for reports to the Board
If -
(i) the Commissioner or the Treasury Inspector General for
Tax Administration prepares any report or other matter for
the Oversight Board in order to assist the Board in carrying
out its duties; and
(ii) the Commissioner or such Inspector General determines
it is necessary to include any return or return information
in such report or other matter to enable the Board to carry
out such duties,
such return or return information (other than information
regarding taxpayer identity) may be disclosed to members,
employees, or detailees of the Board solely for the purpose of
carrying out such duties.
(i) Disclosure to Federal officers or employees for administration
of Federal laws not relating to tax administration
(1) Disclosure of returns and return information for use in
criminal investigations
(A) In general
Except as provided in paragraph (6), any return or return
information with respect to any specified taxable period or
periods shall, pursuant to and upon the grant of an ex parte
order by a Federal district court judge or magistrate judge
under subparagraph (B), be open (but only to the extent
necessary as provided in such order) to inspection by, or
disclosure to, officers and employees of any Federal agency who
are personally and directly engaged in -
(i) preparation for any judicial or administrative
proceeding pertaining to the enforcement of a specifically
designated Federal criminal statute (not involving tax
administration) to which the United States or such agency is
or may be a party,
(ii) any investigation which may result in such a
proceeding, or
(iii) any Federal grand jury proceeding pertaining to
enforcement of such a criminal statute to which the United
States or such agency is or may be a party,
solely for the use of such officers and employees in such
preparation, investigation, or grand jury proceeding.
(B) Application for order
The Attorney General, the Deputy Attorney General, the
Associate Attorney General, any Assistant Attorney General, any
United States attorney, any special prosecutor appointed under
section 593 of title 28, United States Code, or any attorney in
charge of a criminal division organized crime strike force
established pursuant to section 510 of title 28, United States
Code, may authorize an application to a Federal district court
judge or magistrate judge for the order referred to in
subparagraph (A). Upon such application, such judge or
magistrate judge may grant such order if he determines on the
basis of the facts submitted by the applicant that -
(i) there is reasonable cause to believe, based upon
information believed to be reliable, that a specific criminal
act has been committed,
(ii) there is reasonable cause to believe that the return
or return information is or may be relevant to a matter
relating to the commission of such act, and
(iii) the return or return information is sought
exclusively for use in a Federal criminal investigation or
proceeding concerning such act, and the information sought to
be disclosed cannot reasonably be obtained, under the
circumstances, from another source.
(2) Disclosure of return information other than taxpayer return
information for use in criminal investigations
(A) In general
Except as provided in paragraph (6), upon receipt by the
Secretary of a request which meets the requirements of
subparagraph (B) from the head of any Federal agency or the
Inspector General thereof, or, in the case of the Department of
Justice, the Attorney General, the Deputy Attorney General, the
Associate Attorney General, any Assistant Attorney General, the
Director of the Federal Bureau of Investigation, the
Administrator of the Drug Enforcement Administration, any
United States attorney, any special prosecutor appointed under
section 593 of title 28, United States Code, or any attorney in
charge of a criminal division organized crime strike force
established pursuant to section 510 of title 28, United States
Code, the Secretary shall disclose return information (other
than taxpayer return information) to officers and employees of
such agency who are personally and directly engaged in -
(i) preparation for any judicial or administrative
proceeding described in paragraph (1)(A)(i),
(ii) any investigation which may result in such a
proceeding, or
(iii) any grand jury proceeding described in paragraph
(1)(A)(iii),
solely for the use of such officers and employees in such
preparation, investigation, or grand jury proceeding.
(B) Requirements
A request meets the requirements of this subparagraph if the
request is in writing and sets forth -
(i) the name and address of the taxpayer with respect to
whom the requested return information relates;
(ii) the taxable period or periods to which such return
information relates;
(iii) the statutory authority under which the proceeding or
investigation described in subparagraph (A) is being
conducted; and
(iv) the specific reason or reasons why such disclosure is,
or may be, relevant to such proceeding or investigation.
(C) Taxpayer identity
For purposes of this paragraph, a taxpayer's identity shall
not be treated as taxpayer return information.
(3) Disclosure of return information to apprise appropriate
officials of criminal or terrorist activities or emergency
circumstances
(A) Possible violations of Federal criminal law
(i) In general
Except as provided in paragraph (6), the Secretary may
disclose in writing return information (other than taxpayer
return information) which may constitute evidence of a
violation of any Federal criminal law (not involving tax
administration) to the extent necessary to apprise the head
of the appropriate Federal agency charged with the
responsibility of enforcing such law. The head of such agency
may disclose such return information to officers and
employees of such agency to the extent necessary to enforce
such law.
(ii) Taxpayer identity
If there is return information (other than taxpayer return
information) which may constitute evidence of a violation by
any taxpayer of any Federal criminal law (not involving tax
administration), such taxpayer's identity may also be
disclosed under clause (i).
(B) Emergency circumstances
(i) Danger of death or physical injury
Under circumstances involving an imminent danger of death
or physical injury to any individual, the Secretary may
disclose return information to the extent necessary to
apprise appropriate officers or employees of any Federal or
State law enforcement agency of such circumstances.
(ii) Flight from Federal prosecution
Under circumstances involving the imminent flight of any
individual from Federal prosecution, the Secretary may
disclose return information to the extent necessary to
apprise appropriate officers or employees of any Federal law
enforcement agency of such circumstances.
(C) Terrorist activities, etc.
(i) In general
Except as provided in paragraph (6), the Secretary may
disclose in writing return information (other than taxpayer
return information) that may be related to a terrorist
incident, threat, or activity to the extent necessary to
apprise the head of the appropriate Federal law enforcement
agency responsible for investigating or responding to such
terrorist incident, threat, or activity. The head of the
agency may disclose such return information to officers and
employees of such agency to the extent necessary to
investigate or respond to such terrorist incident, threat, or
activity.
(ii) Disclosure to the Department of Justice
Returns and taxpayer return information may also be
disclosed to the Attorney General under clause (i) to the
extent necessary for, and solely for use in preparing, an
application under paragraph (7)(D).
(iii) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity
shall not be treated as taxpayer return information.
(iv) Termination
No disclosure may be made under this subparagraph after
December 31, 2003.
(4) Use of certain disclosed returns and return information in
judicial or administrative proceedings
(A) Returns and taxpayer return information
Except as provided in subparagraph (C), any return or
taxpayer return information obtained under paragraph (1) or
(7)(C) may be disclosed in any judicial or administrative
proceeding pertaining to enforcement of a specifically
designated Federal criminal statute or related civil forfeiture
(not involving tax administration) to which the United States
or a Federal agency is a party -
(i) if the court finds that such return or taxpayer return
information is probative of a matter in issue relevant in
establishing the commission of a crime or the guilt or
liability of a party, or
(ii) to the extent required by order of the court pursuant
to section 3500 of title 18, United States Code, or rule 16
of the Federal Rules of Criminal Procedure.
(B) Return information (other than taxpayer return information)
Except as provided in subparagraph (C), any return
information (other than taxpayer return information) obtained
under paragraph (1), (2), (3)(A) or (C), or (7) may be
disclosed in any judicial or administrative proceeding
pertaining to enforcement of a specifically designated Federal
criminal statute or related civil forfeiture (not involving tax
administration) to which the United States or a Federal agency
is a party.
(C) Confidential informant; impairment of investigations
No return or return information shall be admitted into
evidence under subparagraph (A)(i) or (B) if the Secretary
determines and notifies the Attorney General or his delegate or
the head of the Federal agency that such admission would
identify a confidential informant or seriously impair a civil
or criminal tax investigation.
(D) Consideration of confidentiality policy
In ruling upon the admissibility of returns or return
information, and in the issuance of an order under subparagraph
(A)(ii), the court shall give due consideration to
congressional policy favoring the confidentiality of returns
and return information as set forth in this title.
(E) Reversible error
The admission into evidence of any return or return
information contrary to the provisions of this paragraph shall
not, as such, constitute reversible error upon appeal of a
judgment in the proceeding.
(5) Disclosure to locate fugitives from justice
(A) In general
Except as provided in paragraph (6), the return of an
individual or return information with respect to such
individual shall, pursuant to and upon the grant of an ex parte
order by a Federal district court judge or magistrate judge
under subparagraph (B), be open (but only to the extent
necessary as provided in such order) to inspection by, or
disclosure to, officers and employees of any Federal agency
exclusively for use in locating such individual.
(B) Application for order
Any person described in paragraph (1)(B) may authorize an
application to a Federal district court judge or magistrate
judge for an order referred to in subparagraph (A). Upon such
application, such judge or magistrate judge may grant such
order if he determines on the basis of the facts submitted by
the applicant that -
(i) a Federal arrest warrant relating to the commission of
a Federal felony offense has been issued for an individual
who is a fugitive from justice,
(ii) the return of such individual or return information
with respect to such individual is sought exclusively for use
in locating such individual, and
(iii) there is reasonable cause to believe that such return
or return information may be relevant in determining the
location of such individual.
(6) Confidential informants; impairment of investigations
The Secretary shall not disclose any return or return
information under paragraph (1), (2), (3)(A) or (C), (5), (7), or
(8) if the Secretary determines (and, in the case of a request
for disclosure pursuant to a court order described in paragraph
(1)(B) or (5)(B), certifies to the court) that such disclosure
would identify a confidential informant or seriously impair a
civil or criminal tax investigation.
(7) Disclosure upon request of information relating to terrorist
activities, etc.
(A) Disclosure to law enforcement agencies
(i) In general
Except as provided in paragraph (6), upon receipt by the
Secretary of a written request which meets the requirements
of clause (iii), the Secretary may disclose return
information (other than taxpayer return information) to
officers and employees of any Federal law enforcement agency
who are personally and directly engaged in the response to or
investigation of any terrorist incident, threat, or activity.
(ii) Disclosure to State and local law enforcement agencies
The head of any Federal law enforcement agency may disclose
return information obtained under clause (i) to officers and
employees of any State or local law enforcement agency but
only if such agency is part of a team with the Federal law
enforcement agency in such response or investigation and such
information is disclosed only to officers and employees who
are personally and directly engaged in such response or
investigation.
(iii) Requirements
A request meets the requirements of this clause if -
(I) the request is made by the head of any Federal law
enforcement agency (or his delegate) involved in the
response to or investigation of any terrorist incident,
threat, or activity, and
(II) the request sets forth the specific reason or
reasons why such disclosure may be relevant to a terrorist
incident, threat, or activity.
(iv) Limitation on use of information
Information disclosed under this subparagraph shall be
solely for the use of the officers and employees to whom such
information is disclosed in such response or investigation.
(B) Disclosure to intelligence agencies
(i) In general
Except as provided in paragraph (6), upon receipt by the
Secretary of a written request which meets the requirements
of clause (ii), the Secretary may disclose return information
(other than taxpayer return information) to those officers
and employees of the Department of Justice, the Department of
the Treasury, and other Federal intelligence agencies who are
personally and directly engaged in the collection or analysis
of intelligence and counterintelligence information or
investigation concerning any terrorist incident, threat, or
activity. For purposes of the preceding sentence, the
information disclosed under the preceding sentence shall be
solely for the use of such officers and employees in such
investigation, collection, or analysis.
(ii) Requirements
A request meets the requirements of this subparagraph if
the request -
(I) is made by an individual described in clause (iii),
and
(II) sets forth the specific reason or reasons why such
disclosure may be relevant to a terrorist incident, threat,
or activity.
(iii) Requesting individuals
An individual described in this subparagraph is an
individual -
(I) who is an officer or employee of the Department of
Justice or the Department of the Treasury who is appointed
by the President with the advice and consent of the Senate
or who is the Director of the United States Secret Service,
and
(II) who is responsible for the collection and analysis
of intelligence and counterintelligence information
concerning any terrorist incident, threat, or activity.
(iv) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity
shall not be treated as taxpayer return information.
(C) Disclosure under ex parte orders
(i) In general
Except as provided in paragraph (6), any return or return
information with respect to any specified taxable period or
periods shall, pursuant to and upon the grant of an ex parte
order by a Federal district court judge or magistrate under
clause (ii), be open (but only to the extent necessary as
provided in such order) to inspection by, or disclosure to,
officers and employees of any Federal law enforcement agency
or Federal intelligence agency who are personally and
directly engaged in any investigation, response to, or
analysis of intelligence and counterintelligence information
concerning any terrorist incident, threat, or activity.
Return or return information opened to inspection or
disclosure pursuant to the preceding sentence shall be solely
for the use of such officers and employees in the
investigation, response, or analysis, and in any judicial,
administrative, or grand jury proceedings, pertaining to such
terrorist incident, threat, or activity.
(ii) Application for order
The Attorney General, the Deputy Attorney General, the
Associate Attorney General, any Assistant Attorney General,
or any United States attorney may authorize an application to
a Federal district court judge or magistrate for the order
referred to in clause (i). Upon such application, such judge
or magistrate may grant such order if he determines on the
basis of the facts submitted by the applicant that -
(I) there is reasonable cause to believe, based upon
information believed to be reliable, that the return or
return information may be relevant to a matter relating to
such terrorist incident, threat, or activity, and
(II) the return or return information is sought
exclusively for use in a Federal investigation, analysis,
or proceeding concerning any terrorist incident, threat, or
activity.
(D) Special rule for ex parte disclosure by the IRS
(i) In general
Except as provided in paragraph (6), the Secretary may
authorize an application to a Federal district court judge or
magistrate for the order referred to in subparagraph (C)(i).
Upon such application, such judge or magistrate may grant
such order if he determines on the basis of the facts
submitted by the applicant that the requirements of
subparagraph (C)(ii)(I) are met.
(ii) Limitation on use of information
Information disclosed under clause (i) -
(I) may be disclosed only to the extent necessary to
apprise the head of the appropriate Federal law enforcement
agency responsible for investigating or responding to a
terrorist incident, threat, or activity, and
(II) shall be solely for use in a Federal investigation,
analysis, or proceeding concerning any terrorist incident,
threat, or activity.
The head of such Federal agency may disclose such information
to officers and employees of such agency to the extent
necessary to investigate or respond to such terrorist
incident, threat, or activity.
(E) Termination
No disclosure may be made under this paragraph after December
31, 2003.
(8) Comptroller General
(A) Returns available for inspection
Except as provided in subparagraph (C), upon written request
by the Comptroller General of the United States, returns and
return information shall be open to inspection by, or
disclosure to, officers and employees of the General Accounting
Office for the purpose of, and to the extent necessary in,
making -
(i) an audit of the Internal Revenue Service, the Bureau of
Alcohol, Tobacco, Firearms, and Explosives, Department of
Justice, or the Tax and Trade Bureau, Department of the
Treasury, which may be required by section 713 of title 31,
United States Code, or
(ii) any audit authorized by subsection (p)(6),
except that no such officer or employee shall, except to the
extent authorized by subsection (f) or (p)(6), disclose to any
person, other than another officer or employee of such office
whose official duties require such disclosure, any return or
return information described in section 4424(a) in a form which
can be associated with, or otherwise identify, directly or
indirectly, a particular taxpayer, nor shall such officer or
employee disclose any other return or return information,
except as otherwise expressly provided by law, to any person
other than such other officer or employee of such office in a
form which can be associated with, or otherwise identify,
directly or indirectly, a particular taxpayer.
(B) Audits of other agencies
(i) In general
Nothing in this section shall prohibit any return or return
information obtained under this title by any Federal agency
(other than an agency referred to in subparagraph (A)) or by
a Trustee as defined in the District of Columbia Retirement
Protection Act of 1997, for use in any program or activity
from being open to inspection by, or disclosure to, officers
and employees of the General Accounting Office if such
inspection or disclosure is -
(I) for purposes of, and to the extent necessary in,
making an audit authorized by law of such program or
activity, and
(II) pursuant to a written request by the Comptroller
General of the United States to the head of such Federal
agency.
(ii) Information from Secretary
If the Comptroller General of the United States determines
that the returns or return information available under clause
(i) are not sufficient for purposes of making an audit of any
program or activity of a Federal agency (other than an agency
referred to in subparagraph (A)), upon written request by the
Comptroller General to the Secretary, returns and return
information (of the type authorized by subsection (l) or (m)
to be made available to the Federal agency for use in such
program or activity) shall be open to inspection by, or
disclosure to, officers and employees of the General
Accounting Office for the purpose of, and to the extent
necessary in, making such audit.
(iii) Requirement of notification upon completion of audit
Within 90 days after the completion of an audit with
respect to which returns or return information were opened to
inspection or disclosed under clause (i) or (ii), the
Comptroller General of the United States shall notify in
writing the Joint Committee on Taxation of such completion.
Such notice shall include -
(I) a description of the use of the returns and return
information by the Federal agency involved,
(II) such recommendations with respect to the use of
returns and return information by such Federal agency as
the Comptroller General deems appropriate, and
(III) a statement on the impact of any such
recommendations on confidentiality of returns and return
information and the administration of this title.
(iv) Certain restrictions made applicable
The restrictions contained in subparagraph (A) on the
disclosure of any returns or return information open to
inspection or disclosed under such subparagraph shall also
apply to returns and return information open to inspection or
disclosed under this subparagraph.
(C) Disapproval by Joint Committee on Taxation
Returns and return information shall not be open to
inspection or disclosed under subparagraph (A) or (B) with
respect to an audit -
(i) unless the Comptroller General of the United States
notifies in writing the Joint Committee on Taxation of such
audit, and
(ii) if the Joint Committee on Taxation disapproves such
audit by a vote of at least two-thirds of its members within
the 30-day period beginning on the day the Joint Committee on
Taxation receives such notice.
(j) Statistical use
(1) Department of Commerce
Upon request in writing by the Secretary of Commerce, the
Secretary shall furnish -
(A) such returns, or return information reflected thereon, to
officers and employees of the Bureau of the Census, and
(B) such return information reflected on returns of
corporations to officers and employees of the Bureau of
Economic Analysis,
as the Secretary may prescribe by regulation for the purpose of,
but only to the extent necessary in, the structuring of censuses
and national economic accounts and conducting related statistical
activities authorized by law.
(2) Federal Trade Commission
Upon request in writing by the Chairman of the Federal Trade
Commission, the Secretary shall furnish such return information
reflected on any return of a corporation with respect to the tax
imposed by chapter 1 to officers and employees of the Division of
Financial Statistics of the Bureau of Economics of such
commission as the Secretary may prescribe by regulation for the
purpose of, but only to the extent necessary in, administration
by such division of legally authorized economic surveys of
corporations.
(3) Department of Treasury
Returns and return information shall be open to inspection by
or disclosure to officers and employees of the Department of the
Treasury whose official duties require such inspection or
disclosure for the purpose of, but only to the extent necessary
in, preparing economic or financial forecasts, projections,
analyses, and statistical studies and conducting related
activities. Such inspection or disclosure shall be permitted only
upon written request which sets forth the specific reason or
reasons why such inspection or disclosure is necessary and which
is signed by the head of the bureau or office of the Department
of the Treasury requesting the inspection or disclosure.
(4) Anonymous form
No person who receives a return or return information under
this subsection shall disclose such return or return information
to any person other than the taxpayer to whom it relates except
in a form which cannot be associated with, or otherwise identify,
directly or indirectly, a particular taxpayer.
(5) Department of Agriculture
Upon request in writing by the Secretary of Agriculture, the
Secretary shall furnish such returns, or return information
reflected thereon, as the Secretary may prescribe by regulation
to officers and employees of the Department of Agriculture whose
official duties require access to such returns or information for
the purpose of, but only to the extent necessary in, structuring,
preparing, and conducting the census of agriculture pursuant to
the Census of Agriculture Act of 1997 (Public Law 105-113).
(6) Congressional Budget Office
Upon written request by the Director of the Congressional
Budget Office, the Secretary shall furnish to officers and
employees of the Congressional Budget Office return information
for the purpose of, but only to the extent necessary for,
long-term models of the social security and medicare programs.
(k) Disclosure of certain returns and return information for tax
administration purposes
(1) Disclosure of accepted offers-in-compromise
Return information shall be disclosed to members of the general
public to the extent necessary to permit inspection of any
accepted offer-in-compromise under section 7122 relating to the
liability for a tax imposed by this title.
(2) Disclosure of amount of outstanding lien
If a notice of lien has been filed pursuant to section 6323(f),
the amount of the outstanding obligation secured by such lien may
be disclosed to any person who furnishes satisfactory written
evidence that he has a right in the property subject to such lien
or intends to obtain a right in such property.
(3) Disclosure of return information to correct misstatements of
fact
The Secretary may, but only following approval by the Joint
Committee on Taxation, disclose such return information or any
other information with respect to any specific taxpayer to the
extent necessary for tax administration purposes to correct a
misstatement of fact published or disclosed with respect to such
taxpayer's return or any transaction of the taxpayer with the
Internal Revenue Service.
(4) Disclosure of competent authority under income tax convention
A return or return information may be disclosed to a competent
authority of a foreign government which has an income tax or gift
and estate tax convention, or other convention or bilateral
agreement relating to the exchange of tax information, with the
United States but only to the extent provided in, and subject to
the terms and conditions of, such convention or bilateral
agreement.
(5) State agencies regulating tax return preparers
Taxpayer identity information with respect to any income tax
return preparer, and information as to whether or not any penalty
has been assessed against such income tax return preparer under
section 6694, 6695, or 7216, may be furnished to any agency,
body, or commission lawfully charged under any State or local law
with the licensing, registration, or regulation of income tax
return preparers. Such information may be furnished only upon
written request by the head of such agency, body, or commission
designating the officers or employees to whom such information is
to be furnished. Information may be furnished and used under this
paragraph only for purposes of the licensing, registration, or
regulation of income tax return preparers.
(6) Disclosure by certain officers and employees for
investigative purposes
An internal revenue officer or employee and an officer or
employee of the Office of Treasury Inspector General for Tax
Administration may, in connection with his official duties
relating to any audit, collection activity, or civil or criminal
tax investigation or any other offense under the internal revenue
laws, disclose return information to the extent that such
disclosure is necessary in obtaining information, which is not
otherwise reasonably available, with respect to the correct
determination of tax, liability for tax, or the amount to be
collected or with respect to the enforcement of any other
provision of this title. Such disclosures shall be made only in
such situations and under such conditions as the Secretary may
prescribe by regulation.
(7) Disclosure of excise tax registration information
To the extent the Secretary determines that disclosure is
necessary to permit the effective administration of subtitle D,
the Secretary may disclose -
(A) the name, address, and registration number of each person
who is registered under any provision of subtitle D (and, in
the case of a registered terminal operator, the address of each
terminal operated by such operator), and
(B) the registration status of any person.
(8) Levies on certain government payments
(A) Disclosure of return information in levies on Financial
Management Service
In serving a notice of levy, or release of such levy, with
respect to any applicable government payment, the Secretary may
disclose to officers and employees of the Financial Management
Service -
(i) return information, including taxpayer identity
information,
(ii) the amount of any unpaid liability under this title
(including penalties and interest), and
(iii) the type of tax and tax period to which such unpaid
liability relates.
(B) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) may be
used by officers and employees of the Financial Management
Service only for the purpose of, and to the extent necessary
in, transferring levied funds in satisfaction of the levy,
maintaining appropriate agency records in regard to such levy
or the release thereof, notifying the taxpayer and the agency
certifying such payment that the levy has been honored, or in
the defense of any litigation ensuing from the honor of such
levy.
(C) Applicable government payment
For purposes of this paragraph, the term "applicable
government payment" means -
(i) any Federal payment (other than a payment for which
eligibility is based on the income or assets (or both) of a
payee) certified to the Financial Management Service for
disbursement, and
(ii) any other payment which is certified to the Financial
Management Service for disbursement and which the Secretary
designates by published notice.
(9) Disclosure of information to administer section 6311
The Secretary may disclose returns or return information to
financial institutions and others to the extent the Secretary
deems necessary for the administration of section 6311.
Disclosures of information for purposes other than to accept
payments by checks or money orders shall be made only to the
extent authorized by written procedures promulgated by the
Secretary.
(l) Disclosure of returns and return information for purposes other
than tax administration
(1) Disclosure of certain returns and return information to
Social Security Administration and Railroad Retirement Board
The Secretary may, upon written request, disclose returns and
return information with respect to -
(A) taxes imposed by chapters 2, 21, and 24, to the Social
Security Administration for purposes of its administration of
the Social Security Act;
(B) a plan to which part I of subchapter D of chapter 1
applies, to the Social Security Administration for purposes of
carrying out its responsibility under section 1131 of the
Social Security Act, limited, however to return information
described in section 6057(d); and
(C) taxes imposed by chapter 22, to the Railroad Retirement
Board for purposes of its administration of the Railroad
Retirement Act.
(2) Disclosure of returns and return information to the
Department of Labor and Pension Benefit Guaranty Corporation
The Secretary may, upon written request, furnish returns and
return information to the proper officers and employees of the
Department of Labor and the Pension Benefit Guaranty Corporation
for purposes of, but only to the extent necessary in, the
administration of titles I and IV of the Employee Retirement
Income Security Act of 1974.
(3) Disclosure that applicant for Federal loan has tax delinquent
account
(A) In general
Upon written request, the Secretary may disclose to the head
of the Federal agency administering any included Federal loan
program whether or not an applicant for a loan under such
program has a tax delinquent account.
(B) Restriction on disclosure
Any disclosure under subparagraph (A) shall be made only for
the purpose of, and to the extent necessary in, determining the
creditworthiness of the applicant for the loan in question.
(C) Included Federal loan program defined
For purposes of this paragraph, the term "included Federal
loan program" means any program under which the United States
or a Federal agency makes, guarantees, or insures loans.
(4) Disclosure of returns and return information for use in
personnel or claimant representative matters
The Secretary may disclose returns and return information -
(A) upon written request -
(i) to an employee or former employee of the Department of
the Treasury, or to the duly authorized legal representative
of such employee or former employee, who is or may be a party
to any administrative action or proceeding affecting the
personnel rights of such employee or former employee; or
(ii) to any person, or to the duly authorized legal
representative of such person, whose rights are or may be
affected by an administrative action or proceeding under
section 330 of title 31, United States Code,
solely for use in the action or proceeding, or in preparation
for the action or proceeding, but only to the extent that the
Secretary determines that such returns or return information is
or may be relevant and material to the action or proceeding; or
(B) to officers and employees of the Department of the
Treasury for use in any action or proceeding described in
subparagraph (A), or in preparation for such action or
proceeding, to the extent necessary to advance or protect the
interests of the United States.
(5) Social Security Administration
Upon written request by the Commissioner of Social Security,
the Secretary may disclose information returns filed pursuant to
part III of subchapter A of chapter 61 of this subtitle for the
purpose of -
(A) carrying out, in accordance with an agreement entered
into pursuant to section 232 of the Social Security Act, an
effective return processing program; or
(B) providing information regarding the mortality status of
individuals for epidemiological and similar research in
accordance with section 1106(d) of the Social Security Act.
(6) Disclosure of return information to Federal, State, and local
child support enforcement agencies
(A) Return information from Internal Revenue Service
The Secretary may, upon written request, disclose to the
appropriate Federal, State, or local child support enforcement
agency -
(i) available return information from the master files of
the Internal Revenue Service relating to the social security
account number (or numbers, if the individual involved has
more than one such number), address, filing status, amounts
and nature of income, and the number of dependents reported
on any return filed by, or with respect to, any individual
with respect to whom child support obligations are sought to
be established or enforced pursuant to the provisions of part
D of title IV of the Social Security Act and with respect to
any individual to whom such support obligations are owing,
and
(ii) available return information reflected on any return
filed by, or with respect to, any individual described in
clause (i) relating to the amount of such individual's gross
income (as defined in section 61) or consisting of the names
and addresses of payors of such income and the names of any
dependents reported on such return, but only if such return
information is not reasonably available from any other
source.
(B) Disclosure to certain agents
The following information disclosed to any child support
enforcement agency under subparagraph (A) with respect to any
individual with respect to whom child support obligations are
sought to be established or enforced may be disclosed by such
agency to any agent of such agency which is under contract with
such agency to carry out the purposes described in subparagraph
(C):
(i) The address and social security account number (or
numbers) of such individual.
(ii) The amount of any reduction under section 6402(c)
(relating to offset of past-due support against overpayments)
in any overpayment otherwise payable to such individual.
(C) Restriction on disclosure
Information may be disclosed under this paragraph only for
purposes of, and to the extent necessary in, establishing and
collecting child support obligations from, and locating,
individuals owing such obligations.
(7) Disclosure of return information to Federal, State, and local
agencies administering certain programs under the Social
Security Act, the Food Stamp Act of 1977, or title 38, United
States Code, or certain housing assistance programs
(A) Return information from Social Security Administration
The Commissioner of Social Security shall, upon written
request, disclose return information from returns with respect
to net earnings from self-employment (as defined in section
1402), wages (as defined in section 3121(a) or 3401(a)), and
payments of retirement income, which have been disclosed to the
Social Security Administration as provided by paragraph (1) or
(5) of this subsection, to any Federal, State, or local agency
administering a program listed in subparagraph (D).
(B) Return information from Internal Revenue Service
The Secretary shall, upon written request, disclose current
return information from returns with respect to unearned income
from the Internal Revenue Service files to any Federal, State,
or local agency administering a program listed in subparagraph
(D).
(C) Restriction on disclosure
The Commissioner of Social Security and the Secretary shall
disclose return information under subparagraphs (A) and (B)
only for purposes of, and to the extent necessary in,
determining eligibility for, or the correct amount of, benefits
under a program listed in subparagraph (D).
(D) Programs to which rule applies
The programs to which this paragraph applies are:
(i) a State program funded under part A of title IV of the
Social Security Act;
(ii) medical assistance provided under a State plan
approved under title XIX of the Social Security Act or
subsidies provided under section 1860D-14 of such Act;
(iii) supplemental security income benefits provided under
title XVI of the Social Security Act, and federally
administered supplementary payments of the type described in
section 1616(a) of such Act (including payments pursuant to
an agreement entered into under section 212(a) of Public Law
93-66);
(iv) any benefits provided under a State plan approved
under title I, X, XIV, or XVI of the Social Security Act (as
those titles apply to Puerto Rico, Guam, and the Virgin
Islands);
(v) unemployment compensation provided under a State law
described in section 3304 of this title;
(vi) assistance provided under the Food Stamp Act of 1977;
(vii) State-administered supplementary payments of the type
described in section 1616(a) of the Social Security Act
(including payments pursuant to an agreement entered into
under section 212(a) of Public Law 93-66);
(viii)(I) any needs-based pension provided under chapter 15
of title 38, United States Code, or under any other law
administered by the Secretary of Veterans Affairs;
(II) parents' dependency and indemnity compensation
provided under section 1315 of title 38, United States Code;
(III) health-care services furnished under section
1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B) of such
title; and
(IV) compensation paid under chapter 11 of title 38, United
States Code, at the 100 percent rate based solely on
unemployability and without regard to the fact that the
disability or disabilities are not rated as 100 percent
disabling under the rating schedule; and
(ix) any housing assistance program administered by the
Department of Housing and Urban Development that involves
initial and periodic review of an applicant's or
participant's income, except that return information may be
disclosed under this clause only on written request by the
Secretary of Housing and Urban Development and only for use
by officers and employees of the Department of Housing and
Urban Development with respect to applicants for and
participants in such programs.
Only return information from returns with respect to net
earnings from self-employment and wages may be disclosed under
this paragraph for use with respect to any program described in
clause (viii)(IV). Clause (viii) shall not apply after
September 30, 2008.
(8) Disclosure of certain return information by Social Security
Administration to Federal, State, and local child support
enforcement agencies
(A) In general
Upon written request, the Commissioner of Social Security
shall disclose directly to officers and employees of a Federal
or State or local child support enforcement agency return
information from returns with respect to social security
account numbers, net earnings from self-employment (as defined
in section 1402), wages (as defined in section 3121(a) or
3401(a)), and payments of retirement income which have been
disclosed to the Social Security Administration as provided by
paragraph (1) or (5) of this subsection.
(B) Restriction on disclosure
The Commissioner of Social Security shall disclose return
information under subparagraph (A) only for purposes of, and to
the extent necessary in, establishing and collecting child
support obligations from, and locating, individuals owing such
obligations. For purposes of the preceding sentence, the term
"child support obligations" only includes obligations which are
being enforced pursuant to a plan described in section 454 of
the Social Security Act which has been approved by the
Secretary of Health and Human Services under part D of title IV
of such Act.
(C) State or local child support enforcement agency
For purposes of this paragraph, the term "State or local
child support enforcement agency" means any agency of a State
or political subdivision thereof operating pursuant to a plan
described in subparagraph (B).
(9) Disclosure of alcohol fuel producers to administrators of
State alcohol laws
Notwithstanding any other provision of this section, the
Secretary may disclose -
(A) the name and address of any person who is qualified to
produce alcohol for fuel use under section 5181, and
(B) the location of any premises to be used by such person in
producing alcohol for fuel,
to any State agency, body, or commission, or its legal
representative, which is charged under the laws of such State
with responsibility for administration of State alcohol laws
solely for use in the administration of such laws.
(10) Disclosure of certain information to agencies requesting a
reduction under subsection (c), (d), or (e) of section 6402
(A) Return information from Internal Revenue Service
The Secretary may, upon receiving a written request, disclose
to officers and employees of any agency seeking a reduction
under subsection (c), (d), or (e) of section 6402 and to
officers and employees of the Department of the Treasury in
connection with such reduction -
(i) taxpayer identity information with respect to the
taxpayer against whom such a reduction was made or not made
and with respect to any other person filing a joint return
with such taxpayer,
(ii) the fact that a reduction has been made or has not
been made under such subsection with respect to such
taxpayer,
(iii) the amount of such reduction,
(iv) whether such taxpayer filed a joint return, and
(v) the fact that a payment was made (and the amount of the
payment) to the spouse of the taxpayer on the basis of a
joint return.
(B) Restriction on use of disclosed information
Any officers and employees of an agency receiving return
information under subparagraph (A) shall use such information
only for the purposes of, and to the extent necessary in,
establishing appropriate agency records, locating any person
with respect to whom a reduction under subsection (c), (d), or
(e) of section 6402 is sought for purposes of collecting the
debt with respect to which the reduction is sought, or in the
defense of any litigation or administrative procedure ensuing
from a reduction made under subsection (c), (d), or (e) of
section 6402.
(11) Disclosure of return information to carry out Federal
Employees' Retirement System
(A) In general
The Commissioner of Social Security shall, on written
request, disclose to the Office of Personnel Management return
information from returns with respect to net earnings from
self-employment (as defined in section 1402), wages (as defined
in section 3121(a) or 3401(a)), and payments of retirement
income, which have been disclosed to the Social Security
Administration as provided by paragraph (1) or (5).
(B) Restriction on disclosure
The Commissioner of Social Security shall disclose return
information under subparagraph (A) only for purposes of, and to
the extent necessary in, the administration of chapters 83 and
84 of title 5, United States Code.
(12) Disclosure of certain taxpayer identity information for
verification of employment status of medicare beneficiary and
spouse of medicare beneficiary
(A) Return information from Internal Revenue Service
The Secretary shall, upon written request from the
Commissioner of Social Security, disclose to the Commissioner
available filing status and taxpayer identity information from
the individual master files of the Internal Revenue Service
relating to whether any medicare beneficiary identified by the
Commissioner was a married individual (as defined in section
7703) for any specified year after 1986, and, if so, the name
of the spouse of such individual and such spouse's TIN.
(B) Return information from Social Security Administration
The Commissioner of Social Security shall, upon written
request from the Administrator of the Centers for Medicare &
Medicaid Services, disclose to the Administrator the following
information:
(i) The name and TIN of each medicare beneficiary who is
identified as having received wages (as defined in section
3401(a)), above an amount (if any) specified by the Secretary
of Health and Human Services, from a qualified employer in a
previous year.
(ii) For each medicare beneficiary who was identified as
married under subparagraph (A) and whose spouse is identified
as having received wages, above an amount (if any) specified
by the Secretary of Health and Human Services, from a
qualified employer in a previous year -
(I) the name and TIN of the medicare beneficiary, and
(II) the name and TIN of the spouse.
(iii) With respect to each such qualified employer, the
name, address, and TIN of the employer and the number of
individuals with respect to whom written statements were
furnished under section 6051 by the employer with respect to
such previous year.
(C) Disclosure by Centers for Medicare & Medicaid Services
With respect to the information disclosed under subparagraph
(B), the Administrator of the Centers for Medicare & Medicaid
Services may disclose -
(i) to the qualified employer referred to in such
subparagraph the name and TIN of each individual identified
under such subparagraph as having received wages from the
employer (hereinafter in this subparagraph referred to as the
"employee") for purposes of determining during what period
such employee or the employee's spouse may be (or have been)
covered under a group health plan of the employer and what
benefits are or were covered under the plan (including the
name, address, and identifying number of the plan),
(ii) to any group health plan which provides or provided
coverage to such an employee or spouse, the name of such
employee and the employee's spouse (if the spouse is a
medicare beneficiary) and the name and address of the
employer, and, for the purpose of presenting a claim to the
plan -
(I) the TIN of such employee if benefits were paid under
title XVIII of the Social Security Act with respect to the
employee during a period in which the plan was a primary
plan (as defined in section 1862(b)(2)(A) of the Social
Security Act), and
(II) the TIN of such spouse if benefits were paid under
such title with respect to the spouse during such period,
and
(iii) to any agent of such Administrator the information
referred to in subparagraph (B) for purposes of carrying out
clauses (i) and (ii) on behalf of such Administrator.
(D) Special rules
(i) Restrictions on disclosure
Information may be disclosed under this paragraph only for
purposes of, and to the extent necessary in, determining the
extent to which any medicare beneficiary is covered under any
group health plan.
(ii) Timely response to requests
Any request made under subparagraph (A) or (B) shall be
complied with as soon as possible but in no event later than
120 days after the date the request was made.
(E) Definitions
For purposes of this paragraph -
(i) Medicare beneficiary
The term "medicare beneficiary" means an individual
entitled to benefits under part A, or enrolled under part B,
of title XVIII of the Social Security Act, but does not
include such an individual enrolled in part A under section
1818.
(ii) Group health plan
The term "group health plan" means any group health plan
(as defined in section 5000(b)(1)).
(iii) Qualified employer
The term "qualified employer" means, for a calendar year,
an employer which has furnished written statements under
section 6051 with respect to at least 20 individuals for
wages paid in the year.
(13) Disclosure of return information to carry out income
contingent repayment of student loans
(A) In general
The Secretary may, upon written request from the Secretary of
Education, disclose to officers and employees of the Department
of Education return information with respect to a taxpayer who
has received an applicable student loan and whose loan
repayment amounts are based in whole or in part on the
taxpayer's income. Such return information shall be limited to
-
(i) taxpayer identity information with respect to such
taxpayer,
(ii) the filing status of such taxpayer, and
(iii) the adjusted gross income of such taxpayer.
(B) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) may be
used by officers and employees of the Department of Education
only for the purposes of, and to the extent necessary in,
establishing the appropriate income contingent repayment amount
for an applicable student loan.
(C) Applicable student loan
For purposes of this paragraph, the term "applicable student
loan" means -
(i) any loan made under the program authorized under part D
of title IV of the Higher Education Act of 1965, and
(ii) any loan made under part B or E of title IV of the
Higher Education Act of 1965 which is in default and has been
assigned to the Department of Education.
(D) Termination
This paragraph shall not apply to any request made after
December 31, 2004.
(14) Disclosure of return information to United States Customs
Service
The Secretary may, upon written request from the Commissioner
of the United States Customs Service, disclose to officers and
employees of the Department of the Treasury such return
information with respect to taxes imposed by chapters 1 and 6 as
the Secretary may prescribe by regulations, solely for the
purpose of, and only to the extent necessary in -
(A) ascertaining the correctness of any entry in audits as
provided for in section 509 of the Tariff Act of 1930 (19
U.S.C. 1509), or
(B) other actions to recover any loss of revenue, or to
collect duties, taxes, and fees, determined to be due and owing
pursuant to such audits.
(15) Disclosure of returns filed under section 6050I
The Secretary may, upon written request, disclose to officers
and employees of -
(A) any Federal agency,
(B) any agency of a State or local government, or
(C) any agency of the government of a foreign country,
information contained on returns filed under section 6050I. Any
such disclosure shall be made on the same basis, and subject to
the same conditions, as apply to disclosures of information on
reports filed under section 5313 of title 31, United States Code;
except that no disclosure under this paragraph shall be made for
purposes of the administration of any tax law.
(16) Disclosure of return information for purposes of
administering the District of Columbia Retirement Protection
Act of 1997
(A) In general
Upon written request available return information (including
such information disclosed to the Social Security
Administration under paragraph (1) or (5) of this subsection),
relating to the amount of wage income (as defined in section
3121(a) or 3401(a)), the name, address, and identifying number
assigned under section 6109, of payors of wage income, taxpayer
identity (as defined in subsection (!1) 6103(b)(6)), and the
occupational status reflected on any return filed by, or with
respect to, any individual with respect to whom eligibility
for, or the correct amount of, benefits under the District of
Columbia Retirement Protection Act of 1997, is sought to be
determined, shall be disclosed by the Commissioner of Social
Security, or to the extent not available from the Social
Security Administration, by the Secretary, to any duly
authorized officer or employee of the Department of the
Treasury, or a Trustee or any designated officer or employee of
a Trustee (as defined in the District of Columbia Retirement
Protection Act of 1997), or any actuary engaged by a Trustee
under the terms of the District of Columbia Retirement
Protection Act of 1997, whose official duties require such
disclosure, solely for the purpose of, and to the extent
necessary in, determining an individual's eligibility for, or
the correct amount of, benefits under the District of Columbia
Retirement Protection Act of 1997.
(B) Disclosure for use in judicial or administrative
proceedings
Return information disclosed to any person under this
paragraph may be disclosed in a judicial or administrative
proceeding relating to the determination of an individual's
eligibility for, or the correct amount of, benefits under the
District of Columbia Retirement Protection Act of 1997.
(17) Disclosure to National Archives and Records Administration
The Secretary shall, upon written request from the Archivist of
the United States, disclose or authorize the disclosure of
returns and return information to officers and employees of the
National Archives and Records Administration for purposes of, and
only to the extent necessary in, the appraisal of records for
destruction or retention. No such officer or employee shall,
except to the extent authorized by subsection (f), (i)(7), or
(p), disclose any return or return information disclosed under
the preceding sentence to any person other than to the Secretary,
or to another officer or employee of the National Archives and
Records Administration whose official duties require such
disclosure for purposes of such appraisal.
(18) Disclosure of return information for purposes of carrying
out a program for advance payment of credit for health
insurance costs of eligible individuals
The Secretary may disclose to providers of health insurance for
any certified individual (as defined in section 7527(c)) return
information with respect to such certified individual only to the
extent necessary to carry out the program established by section
7527 (relating to advance payment of credit for health insurance
costs of eligible individuals).
(19) Disclosure of return information for purposes of providing
transitional assistance under medicare discount card program
(A) In general
The Secretary, upon written request from the Secretary of
Health and Human Services pursuant to carrying out section
1860D-31 of the Social Security Act, shall disclose to
officers, employees, and contractors of the Department of
Health and Human Services with respect to a taxpayer for the
applicable year -
(i)(I) whether the adjusted gross income, as modified in
accordance with specifications of the Secretary of Health and
Human Services for purposes of carrying out such section, of
such taxpayer and, if applicable, such taxpayer's spouse, for
the applicable year, exceeds the amounts specified by the
Secretary of Health and Human Services in order to apply the
100 and 135 percent of the poverty lines under such section,
(II) whether the return was a joint return, and (III) the
applicable year, or
(ii) if applicable, the fact that there is no return filed
for such taxpayer for the applicable year.
(B) Definition of applicable year
For the purposes of this subsection, the term "applicable
year" means the most recent taxable year for which information
is available in the Internal Revenue Service's taxpayer data
information systems, or, if there is no return filed for such
taxpayer for such year, the prior taxable year.
(C) Restriction on use of disclosed information
Return information disclosed under this paragraph may be used
only for the purposes of determining eligibility for and
administering transitional assistance under section 1860D-31 of
the Social Security Act.
(20) Disclosure of return information to carry out Medicare part
B premium subsidy adjustment
(A) In general
The Secretary shall, upon written request from the
Commissioner of Social Security, disclose to officers,
employees, and contractors of the Social Security
Administration return information of a taxpayer whose premium
(according to the records of the Secretary) may be subject to
adjustment under section 1839(i) of the Social Security Act.
Such return information shall be limited to -
(i) taxpayer identity information with respect to such
taxpayer,
(ii) the filing status of such taxpayer,
(iii) the adjusted gross income of such taxpayer,
(iv) the amounts excluded from such taxpayer's gross income
under sections 135 and 911 to the extent such information is
available,
(v) the interest received or accrued during the taxable
year which is exempt from the tax imposed by chapter 1 to the
extent such information is available,
(vi) the amounts excluded from such taxpayer's gross income
by sections 931 and 933 to the extent such information is
available,
(vii) such other information relating to the liability of
the taxpayer as is prescribed by the Secretary by regulation
as might indicate in the case of a taxpayer who is an
individual described in subsection (i)(4)(B)(iii) of section
1839 of the Social Security Act that the amount of the
premium of the taxpayer under such section may be subject to
adjustment under subsection (i) of such section and the
amount of such adjustment, and
(viii) the taxable year with respect to which the preceding
information relates.
(B) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) may be
used by officers, employees, and contractors of the Social
Security Administration only for the purposes of, and to the
extent necessary in, establishing the appropriate amount of any
premium adjustment under such section 1839(i).
(m) Disclosure of taxpayer identity information
(1) Tax refunds
The Secretary may disclose taxpayer identity information to the
press and other media for purposes of notifying persons entitled
to tax refunds when the Secretary, after reasonable effort and
lapse of time, has been unable to locate such persons.
(2) Federal claims
(A) In general
Except as provided in subparagraph (B), the Secretary may,
upon written request, disclose the mailing address of a
taxpayer for use by officers, employees, or agents of a Federal
agency for purposes of locating such taxpayer to collect or
compromise a Federal claim against the taxpayer in accordance
with sections 3711, 3717, and 3718 of title 31.
(B) Special rule for consumer reporting agency
In the case of an agent of a Federal agency which is a
consumer reporting agency (within the meaning of section 603(f)
of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))), the
mailing address of a taxpayer may be disclosed to such agent
under subparagraph (A) only for the purpose of allowing such
agent to prepare a commercial credit report on the taxpayer for
use by such Federal agency in accordance with sections 3711,
3717, and 3718 of title 31.
(3) National Institute for Occupational Safety and Health
Upon written request, the Secretary may disclose the mailing
address of taxpayers to officers and employees of the National
Institute for Occupational Safety and Health solely for the
purpose of locating individuals who are, or may have been,
exposed to occupational hazards in order to determine the status
of their health or to inform them of the possible need for
medical care and treatment.
(4) Individuals who owe an overpayment of Federal Pell Grants or
who have defaulted on student loans administered by the
Department of Education
(A) In general
Upon written request by the Secretary of Education, the
Secretary may disclose the mailing address of any taxpayer -
(i) who owes an overpayment of a grant awarded to such
taxpayer under subpart 1 of part A of title IV of the Higher
Education Act of 1965, or
(ii) who has defaulted on a loan -
(I) made under part B, D, or E of title IV of the Higher
Education Act of 1965, or
(II) made pursuant to section 3(a)(1) of the Migration
and Refugee Assistance Act of 1962 to a student at an
institution of higher education,
for use only by officers, employees, or agents of the
Department of Education for purposes of locating such taxpayer
for purposes of collecting such overpayment or loan.
(B) Disclosure to educational institutions, etc.
Any mailing address disclosed under subparagraph (A)(i) may
be disclosed by the Secretary of Education to -
(i) any lender, or any State or nonprofit guarantee agency,
which is participating under part B or D of title IV of the
Higher Education Act of 1965, or
(ii) any educational institution with which the Secretary
of Education has an agreement under subpart 1 of part A, or
part D or E, of title IV of such Act,
for use only by officers, employees, or agents of such lender,
guarantee agency, or institution whose duties relate to the
collection of student loans for purposes of locating
individuals who have defaulted on student loans made under such
loan programs for purposes of collecting such loans.
(5) Individuals who have defaulted on student loans administered
by the Department of Health and Human Services
(A) In general
Upon written request by the Secretary of Health and Human
Services, the Secretary may disclose the mailing address of any
taxpayer who has defaulted on a loan made under part C (!2) of
title VII of the Public Health Service Act or under subpart II
of part B of title VIII of such Act, for use only by officers,
employees, or agents of the Department of Health and Human
Services for purposes of locating such taxpayer for purposes of
collecting such loan.
(B) Disclosure to schools and eligible lenders
Any mailing address disclosed under subparagraph (A) may be
disclosed by the Secretary of Health and Human Services to -
(i) any school with which the Secretary of Health and Human
Services has an agreement under subpart II (!2) of part C of
title VII of the Public Health Service Act or subpart II (!2)
of part B of title VIII of such Act, or
(ii) any eligible lender (within the meaning of section
737(4) (!2) of such Act) participating under subpart I (!2)
of part C of title VII of such Act,
for use only by officers, employees, or agents of such school
or eligible lender whose duties relate to the collection of
student loans for purposes of locating individuals who have
defaulted on student loans made under such subparts for the
purposes of collecting such loans.
(6) Blood Donor Locator Service
(A) In general
Upon written request pursuant to section 1141 of the Social
Security Act, the Secretary shall disclose the mailing address
of taxpayers to officers and employees of the Blood Donor
Locator Service in the Department of Health and Human Services.
(B) Restriction on disclosure
The Secretary shall disclose return information under
subparagraph (A) only for purposes of, and to the extent
necessary in, assisting under the Blood Donor Locator Service
authorized persons (as defined in section 1141(h)(1) of the
Social Security Act) in locating blood donors who, as indicated
by donated blood or products derived therefrom or by the
history of the subsequent use of such blood or blood products,
have or may have the virus for acquired immune deficiency
syndrome, in order to inform such donors of the possible need
for medical care and treatment.
(C) Safeguards
The Secretary shall destroy all related blood donor records
(as defined in section 1141(h)(2) of the Social Security Act)
in the possession of the Department of the Treasury upon
completion of their use in making the disclosure required under
subparagraph (A), so as to make such records undisclosable.
(7) Social security account statement furnished by Social
Security Administration
Upon written request by the Commissioner of Social Security,
the Secretary may disclose the mailing address of any taxpayer
who is entitled to receive a social security account statement
pursuant to section 1143(c) of the Social Security Act, for use
only by officers, employees or agents of the Social Security
Administration for purposes of mailing such statement to such
taxpayer.
(n) Certain other persons
Pursuant to regulations prescribed by the Secretary, returns and
return information may be disclosed to any person, including any
person described in section 7513(a), to the extent necessary in
connection with the processing, storage, transmission, and
reproduction of such returns and return information, the
programming, maintenance, repair, testing, and procurement of
equipment, and the providing of other services, for purposes of tax
administration.
(o) Disclosure of returns and return information with respect to
certain taxes
(1) Taxes imposed by subtitle E
Returns and return information with respect to taxes imposed by
subtitle E (relating to taxes on alcohol, tobacco, and firearms)
shall be open to inspection by or disclosure to officers and
employees of a Federal agency whose official duties require such
inspection or disclosure.
(2) Taxes imposed by chapter 35
Returns and return information with respect to taxes imposed by
chapter 35 (relating to taxes on wagering) shall, notwithstanding
any other provision of this section, be open to inspection by or
disclosure only to such person or persons and for such purpose or
purposes as are prescribed by section 4424.
(p) Procedure and recordkeeping
(1) Manner, time, and place of inspections
Requests for the inspection or disclosure of a return or return
information and such inspection or disclosure shall be made in
such manner and at such time and place as shall be prescribed by
the Secretary.
(2) Procedure
(A) Reproduction of returns
A reproduction or certified reproduction of a return shall,
upon written request, be furnished to any person to whom
disclosure or inspection of such return is authorized under
this section. A reasonable fee may be prescribed for furnishing
such reproduction or certified reproduction.
(B) Disclosure of return information
Return information disclosed to any person under the
provisions of this title may be provided in the form of written
documents, reproductions of such documents, films or
photoimpressions, or electronically produced tapes, disks, or
records, or by any other mode or means which the Secretary
determines necessary or appropriate. A reasonable fee may be
prescribed for furnishing such return information.
(C) Use of reproductions
Any reproduction of any return, document, or other matter
made in accordance with this paragraph shall have the same
legal status as the original, and any such reproduction shall,
if properly authenticated, be admissible in evidence in any
judicial or administrative proceeding as if it were the
original, whether or not the original is in existence.
(3) Records of inspection and disclosure
(A) System of recordkeeping
Except as otherwise provided by this paragraph, the Secretary
shall maintain a permanent system of standardized records or
accountings of all requests for inspection or disclosure of
returns and return information (including the reasons for and
dates of such requests) and of returns and return information
inspected or disclosed under this section. Notwithstanding the
provisions of section 552a(c) of title 5, United States Code,
the Secretary shall not be required to maintain a record or
accounting of requests for inspection or disclosure of returns
and return information, or of returns and return information
inspected or disclosed, under the authority of subsections (!3)
(c), (e), (f)(5), (h)(1), (3)(A), or (4), (i)(4), or
(8)(A)(ii), (k)(1), (2), (6), (8), or (9), (l)(1), (4)(B), (5),
(7), (8), (9), (10), (11), (12), (13), (14), (15), (16), (17),
or (18), (m), or (n). The records or accountings required to be
maintained under this paragraph shall be available for
examination by the Joint Committee on Taxation or the Chief of
Staff of such joint committee. Such record or accounting shall
also be available for examination by such person or persons as
may be, but only to the extent, authorized to make such
examination under section 552a(c)(3) of title 5, United States
Code.
(B) Report by the Secretary
The Secretary shall, within 90 days after the close of each
calendar year, furnish to the Joint Committee on Taxation a
report with respect to, or summary of, the records or
accountings described in subparagraph (A) in such form and
containing such information as such joint committee or the
Chief of Staff of such joint committee may designate. Such
report or summary shall not, however, include a record or
accounting of any request by the President under subsection (g)
for, or the disclosure in response to such request of, any
return or return information with respect to any individual
who, at the time of such request, was an officer or employee of
the executive branch of the Federal Government. Such report or
summary, or any part thereof, may be disclosed by such joint
committee to such persons and for such purposes as the joint
committee may, by record vote of a majority of the members of
the joint committee, determine.
(C) Public report on disclosures
The Secretary shall, within 90 days after the close of each
calendar year, furnish to the Joint Committee on Taxation for
disclosure to the public a report with respect to the records
or accountings described in subparagraph (A) which -
(i) provides with respect to each Federal agency, each
agency, body, or commission described in subsection (d),
(i)(3)(B)(i) or (7)(A)(ii), or (l)(6), and the General
Accounting Office the number of -
(I) requests for disclosure of returns and return
information,
(II) instances in which returns and return information
were disclosed pursuant to such requests or otherwise,
(III) taxpayers whose returns, or return information with
respect to whom, were disclosed pursuant to such requests,
and
(ii) describes the general purposes for which such requests
were made,(!4)
(4) Safeguards
Any Federal agency described in subsection (h)(2), (h)(5),
(i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8),
(l)(1), (2), (3), (5), (10), (11), (13), (14), or (17), or
(o)(1), the General Accounting Office, the Congressional Budget
Office, or any agency, body, or commission described in
subsection (d), (i)(3)(B)(i) or (7)(A)(ii), or (l)(6), (7), (8),
(9), (12), (15), or (16) or any other person described in
subsection (l)(16), (17), (19), or (20) shall, as a condition for
receiving returns or return information -
(A) establish and maintain, to the satisfaction of the
Secretary, a permanent system of standardized records with
respect to any request, the reason for such request, and the
date of such request made by or of it and any disclosure of
return or return information made by or to it;
(B) establish and maintain, to the satisfaction of the
Secretary, a secure area or place in which such returns or
return information shall be stored;
(C) restrict, to the satisfaction of the Secretary, access to
the returns or return information only to persons whose duties
or responsibilities require access and to whom disclosure may
be made under the provisions of this title;
(D) provide such other safeguards which the Secretary
determines (and which he prescribes in regulations) to be
necessary or appropriate to protect the confidentiality of the
returns or return information;
(E) furnish a report to the Secretary, at such time and
containing such information as the Secretary may prescribe,
which describes the procedures established and utilized by such
agency, body, or commission, the General Accounting Office, or
the Congressional Budget Office for ensuring the
confidentiality of returns and return information required by
this paragraph; and
(F) upon completion of use of such returns or return
information -
(i) in the case of an agency, body, or commission described
in subsection (d), (i)(3)(B)(i), or (l)(6), (7), (8), (9), or
(16), or any other person described in subsection (l)(16),
(17), (19), or (20) return to the Secretary such returns or
return information (along with any copies made therefrom) or
make such returns or return information undisclosable in any
manner and furnish a written report to the Secretary
describing such manner,
(ii) in the case of an agency described in subsections (!5)
(h)(2), (h)(5), (i)(1), (2), (3), (5) or (7), (j)(1), (2), or
(5), (k)(8), (l)(1), (2), (3), (5), (10), (11), (12), (13),
(14), (15), or (17), or (o)(1),,(!6) the General Accounting
Office, or the Congressional Budget Office, either -
(I) return to the Secretary such returns or return
information (along with any copies made therefrom),
(II) otherwise make such returns or return information
undisclosable, or
(III) to the extent not so returned or made
undisclosable, ensure that the conditions of subparagraphs
(A), (B), (C), (D), and (E) of this paragraph continue to
be met with respect to such returns or return information,
and
(iii) in the case of the Department of Health and Human
Services for purposes of subsection (m)(6), destroy all such
return information upon completion of its use in providing
the notification for which the information was obtained, so
as to make such information undisclosable;
except that the conditions of subparagraphs (A), (B), (C), (D),
and (E) shall cease to apply with respect to any return or return
information if, and to the extent that, such return or return
information is disclosed in the course of any judicial or
administrative proceeding and made a part of the public record
thereof. If the Secretary determines that any such agency, body,
or commission, including an agency or any other person described
in subsection (l)(16), (17), (19), or (20), or the General
Accounting Office or the Congressional Budget Office has failed
to, or does not, meet the requirements of this paragraph, he may,
after any proceedings for review established under paragraph (7),
take such actions as are necessary to ensure such requirements
are met, including refusing to disclose returns or return
information to such agency, body, or commission, including an
agency or any other person described in subsection (l)(16), (17),
(19), or (20), or the General Accounting Office or the
Congressional Budget Office until he determines that such
requirements have been or will be met. In the case of any agency
which receives any mailing address under paragraph (2), (4), (6),
or (7) of subsection (m) and which discloses any such mailing
address to any agent or which receives any information under
paragraph (6)(A), (12)(B), or (16) of subsection (l) and which
discloses any such information to any agent, or any person
including an agent described in subsection (l)(16), this
paragraph shall apply to such agency and each such agent or other
person (except that, in the case of an agent, or any person
including an agent described in subsection (l)(16), any report to
the Secretary or other action with respect to the Secretary shall
be made or taken through such agency). For purposes of applying
this paragraph in any case to which subsection (m)(6) applies,
the term "return information" includes related blood donor
records (as defined in section 1141(h)(2) of the Social Security
Act).
(5) Report on procedures and safeguards
After the close of each calendar year, the Secretary shall
furnish to each committee described in subsection (f)(1) a report
which describes the procedures and safeguards established and
utilized by such agencies, bodies, or commissions, the General
Accounting Office, and the Congressional Budget Office for
ensuring the confidentiality of returns and return information as
required by this subsection. Such report shall also describe
instances of deficiencies in, and failure to establish or
utilize, such procedures.
(6) Audit of procedures and safeguards
(A) Audit by Comptroller General
The Comptroller General may audit the procedures and
safeguards established by such agencies, bodies, or commissions
and the Congressional Budget Office pursuant to this subsection
to determine whether such safeguards and procedures meet the
requirements of this subsection and ensure the confidentiality
of returns and return information. The Comptroller General
shall notify the Secretary before any such audit is conducted.
(B) Records of inspection and reports by the Comptroller
General
The Comptroller General shall -
(i) maintain a permanent system of standardized records and
accountings of returns and return information inspected by
officers and employees of the General Accounting Office under
subsection (i)(8)(A)(ii) and shall, within 90 days after the
close of each calendar year, furnish to the Secretary a
report with respect to, or summary of, such records or
accountings in such form and containing such information as
the Secretary may prescribe, and
(ii) furnish an annual report to each committee described
in subsection (f) and to the Secretary setting forth his
findings with respect to any audit conducted pursuant to
subparagraph (A).
The Secretary may disclose to the Joint Committee any report
furnished to him under clause (i).
(7) Administrative review
The Secretary shall by regulations prescribe procedures which
provide for administrative review of any determination under
paragraph (4) that any agency, body, or commission described in
subsection (d) has failed to meet the requirements of such
paragraph.
(8) State law requirements
(A) Safeguards
Notwithstanding any other provision of this section, no
return or return information shall be disclosed after December
31, 1978, to any officer or employee of any State which
requires a taxpayer to attach to, or include in, any State tax
return a copy of any portion of his Federal return, or
information reflected on such Federal return, unless such State
adopts provisions of law which protect the confidentiality of
the copy of the Federal return (or portion thereof) attached
to, or the Federal return information reflected on, such State
tax return.
(B) Disclosure of returns or return information in State
returns
Nothing in subparagraph (A) shall be construed to prohibit
the disclosure by an officer or employee of any State of any
copy of any portion of a Federal return or any information on a
Federal return which is required to be attached or included in
a State return to another officer or employee of such State (or
political subdivision of such State) if such disclosure is
specifically authorized by State law.
(q) Regulations
The Secretary is authorized to prescribe such other regulations
as are necessary to carry out the provisions of this section.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 88-563, Sec. 3(c),
Sept. 2, 1964, 78 Stat. 844; Pub. L. 89-44, title VI, Sec. 601(a),
June 21, 1965, 79 Stat. 153; Pub. L. 89-713, Sec. 4(a), Nov. 2,
1966, 80 Stat. 1109; Pub. L. 93-406, title II, Sec. 1022(h), Sept.
2, 1974, 88 Stat. 941; Pub. L. 94-202, Sec. 8(g), Jan. 2, 1976, 89
Stat. 1139; Pub. L. 94-455, title XII, Sec. 1202(a)(1), Oct. 4,
1976, 90 Stat. 1667; Pub. L. 95-210, Sec. 5, Dec. 13, 1977, 91
Stat. 1491; Pub. L. 95-600, title V, Sec. 503, title VII, Sec.
701(bb)(1)(A), (B), (2)-(5), Nov. 6, 1978, 92 Stat. 2879,
2921-2923; Pub. L. 96-249, title I, Sec. 127(a)(1), (2)(A)-(C), May
26, 1980, 94 Stat. 365, 366, as amended Pub. L. 96-611, Sec.
11(a)(1), Dec. 28, 1980, 94 Stat. 3573, and Pub. L. 98-369, div. A,
title IV, Sec. 453(b)(5), July 18, 1984, 98 Stat. 820; Pub. L.
96-265, title IV, Sec. 408(a)-(2)(C), June 9, 1980, 94 Stat. 468,
as amended Pub. L. 96-611, Sec. 11(a)(2)(A)-(B)(iii), Dec. 28,
1980, 94 Stat. 3573; Pub. L. 96-499, title III, Sec. 302(a), Dec.
5, 1980, 94 Stat. 2604; Pub. L. 96-589, Sec. 3(c), Dec. 24, 1980,
94 Stat. 3401; Pub. L. 96-598, Sec. 3(a), Dec. 24, 1980, 94 Stat.
3487; Pub. L. 97-34, title VII, Sec. 701(a), Aug. 13, 1981, 95
Stat. 340; Pub. L. 97-248, title III, Secs. 356(a), (b)(1), 358(a),
(b), Sept. 3, 1982, 96 Stat. 641, 645, 646, 648; Pub. L. 97-258,
Sec. 3(f)(4)-(6), Sept. 13, 1982, 96 Stat. 1064; Pub. L. 97-365,
Secs. 7(a), (b), 8(a)-(c)(1), Oct. 25, 1982, 96 Stat. 1752-1754;
Pub. L. 97-452, Sec. 2(c)(4), Jan. 12, 1983, 96 Stat. 2478; Pub. L.
98-21, title I, Sec. 121(c)(3)(A), (B), Apr. 20, 1983, 97 Stat. 83;
Pub. L. 98-369, div. A, title IV, Secs. 449(a), 453(a)-(b)(3), (6),
div. B, title VI, Secs. 2651(k), 2653(b)(3), 2663(j)(5)(E), July
18, 1984, 98 Stat. 818, 820, 1150, 1155, 1171; Pub. L. 98-378,
Secs. 19(b), 21(f)(1)-(4), Aug. 16, 1984, 98 Stat. 1322, 1325,
1326; Pub. L. 99-92, Sec. 8(h), Aug. 16, 1985, 99 Stat. 399; Pub.
L. 99-335, title III, Sec. 310(a), (b), June 6, 1986, 100 Stat.
607, 608; Pub. L. 99-386, title II, Sec. 206(b), Aug. 22, 1986, 100
Stat. 823; Pub. L. 99-514, title XIV, Sec. 1411(b), title XV, Sec.
1568(a), title XVIII, Sec. 1899A(53), Oct. 22, 1986, 100 Stat.
2715, 2764, 2961; Pub. L. 100-485, title VII, Sec. 701(b)(1),
(2)(A), (B), Oct. 13, 1988, 102 Stat. 2425, 2426; Pub. L. 100-647,
title I, Secs. 1012(bb)(3)(A), (B), 1014(e)(4), title VI, Sec.
6251, title VIII, Sec. 8008(c)(1), (2)(A), Nov. 10, 1988, 102 Stat.
3534, 3561, 3752, 3786, 3787; Pub. L. 100-690, title VII, Secs.
7601(b)(1), (2), 7602(c), (d)(2), Nov. 18, 1988, 102 Stat. 4504,
4508; Pub. L. 101-239, title VI, Sec. 6202(a)(1)(A), (B), title
VII, Sec. 7841(d)(1), Dec. 19, 1989, 103 Stat. 2226, 2227, 2428;
Pub. L. 101-508, title IV, Sec. 4203(a)(2), title V, Sec.
5111(b)(1), (2), title VIII, Sec. 8051(a), title XI, Secs.
11101(d)(6), 11212(b)(3), 11313(a), Nov. 5, 1990, 104 Stat.
1388-107, 1388-272, 1388-273, 1388-349, 1388-405, 1388-431,
1388-455; Pub. L. 101-650, title III, Sec. 321, Dec. 1, 1990, 104
Stat. 5117; Pub. L. 102-568, title VI, Sec. 602(b), Oct. 29, 1992,
106 Stat. 4342; Pub. L. 103-66, title XIII, Secs. 13401(a),
13402(a), (b), 13403(a), (b), 13444(a), 13561(a)(2), (e)(2)(B),
Aug. 10, 1993, 107 Stat. 563-565, 570, 593, 595; Pub. L. 103-182,
title V, Sec. 522(a), (b), Dec. 8, 1993, 107 Stat. 2161; Pub. L.
103-296, title I, Sec. 108(h)(6), title III, Sec. 311(b), Aug. 15,
1994, 108 Stat. 1487, 1525; Pub. L. 104-134, title III, Sec.
31001(g)(2), (i)(2), Apr. 26, 1996, 110 Stat. 1321-363, 1321-364;
Pub. L. 104-168, title IV, Sec. 403(a), title IX, Sec. 902(a),
title XII, Secs. 1206(a)-(b)(4), 1207, July 30, 1996, 110 Stat.
1459, 1466, 1472, 1473; Pub. L. 104-188, title I, Sec. 1704(t)(41),
Aug. 20, 1996, 110 Stat. 1889; Pub. L. 104-193, title I, Sec.
110(l)(2), formerly (l)(3), (l)(4), (5), title III, Sec. 316(g)(4),
Aug. 22, 1996, 110 Stat. 2173, 2219, renumbered Pub. L. 105-33,
title V, Sec. 5514(a)(2), Aug. 5, 1997, 111 Stat. 620; Pub. L.
105-33, title IV, Sec. 4631(c)(2), title V, Sec. 5514(a)(1), title
XI, Sec. 11024(b)(1)-(7), Aug. 5, 1997, 111 Stat. 486, 620, 721,
722; Pub. L. 105-34, title IX, Sec. 976(c), title X, Secs. 1023(a),
1026(a), (b)(1), title XII, Secs. 1201(b)(2), 1205(c)(1), (3),
1283(a), (b), Aug. 5, 1997, 111 Stat. 899, 923-925, 994, 998, 1038;
Pub. L. 105-65, title V, Sec. 542(b), Oct. 27, 1997, 111 Stat.
1412; Pub. L. 105-206, title I, Sec. 1101(b), title III, Secs.
3702(a), (b), 3708(a), 3711(b), title VI, Secs. 6007(f)(4),
6009(d), 6012(b)(2), (4), 6019(c), 6023(22), July 22, 1998, 112
Stat. 696, 776-778, 781, 810, 812, 819, 823, 826; Pub. L. 105-277,
div. J, title I, Sec. 1006, title IV, Secs. 4002(a), (h),
4006(a)(1), (2), Oct. 21, 1998, 112 Stat. 2681-900, 2681-906,
2681-907, 2681-912; Pub. L. 106-170, title V, Sec. 521(a)(1), Dec.
17, 1999, 113 Stat. 1925; Pub. L. 106-554, Sec. 1(a)(7) [title III,
Secs. 304(a), 310(a), 313(c), 319(8)(B),(17)], Dec. 21, 2000, 114
Stat. 2763, 2763A-632, 2763A-638, 2763A-643, 2763A-646, 2763A-647;
Pub. L. 107-134, title II, Sec. 201(a)-(c)(8), Jan. 23, 2002, 115
Stat. 2440-2444; Pub. L. 107-147, title IV, Sec. 416(c)(1), Mar. 9,
2002, 116 Stat. 55; Pub. L. 107-210, div. A, title II, Sec.
202(b)(1), (2), Aug. 6, 2002, 116 Stat. 961; Pub. L. 107-296, title
XI, Sec. 1112(j), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 107-330,
title III, Sec. 306, Dec. 6, 2002, 116 Stat. 2827; Pub. L. 108-89,
title II, Sec. 201(a), Oct. 1, 2003, 117 Stat. 1132; Pub. L.
108-173, title I, Secs. 101(e)(6), 105(e)(1)-(3), title VIII, Sec.
811(c)(1)-(2)(B), title IX, Sec. 900(e)(3), Dec. 8, 2003, 117 Stat.
2151, 2167, 2368, 2369, 2372.)
-REFTEXT-
REFERENCES IN TEXT
For definition of Canal Zone referred to in subsec. (b)(5), see
section 3602(b) of Title 22, Foreign Relations and Intercourse.
Section 976 of the Taxpayer Relief Act of 1997, referred to in
subsec. (d)(5), is section 976 of Pub. L. 105-34, which added
subsec. (d)(5) of this section and enacted provisions set out as a
note below relating to a combined Federal and State employment tax
reporting demonstration project.
The Federal Rules of Criminal Procedure, referred to in subsecs.
(h)(4)(D) and (i)(4)(A)(ii), are set out in the Appendix to Title
18, Crimes and Criminal Procedure.
The District of Columbia Retirement Protection Act of 1997,
referred to in subsecs. (i)(7)(B)(i) and (l)(16), is subtitle A
(Secs. 11001-11087) of title XI of Pub. L. 105-33, Aug. 5, 1997,
111 Stat. 715, which amended this section and section 7213 of this
title and enacted provisions set out as a note below. For complete
classification of this Act to the Code, see Tables.
The Census of Agriculture Act of 1997, referred to in subsec.
(j)(5), is Pub. L. 105-113, Nov. 21, 1997, 111 Stat. 2274, which
enacted section 2204g of Title 7, Agriculture, amended sections
1991 and 2276 of Title 7 and section 9 of Title 13, Census,
repealed section 142 of Title 13, and enacted provisions set out as
a note under section 1991 of Title 7. For complete classification
of this Act to the Code, see Short Title of 1997 Amendment note set
out under section 2201 of Title 7 and Tables.
The Social Security Act, referred to in subsecs. (l)(1)(A), (B),
(5), (6)(A), (7), (8)(B), (12)(C)(ii)(I), (E)(i), (19)(A), (C),
(20), (m)(6), (7), and (p)(4), is act Aug. 14, 1935, ch. 531, 49
Stat. 620, as amended which is classified generally to chapter 7
(Sec. 301 et seq.) of Title 42, The Public Health and Welfare.
Parts A and D of title IV and parts A and B of title XVIII of the
Act are classified generally to part A (Sec. 601 et seq.) and part
D (Sec. 651 et seq.) of subchapter IV and part A (Sec. 1395c et
seq.) and part B (Sec. 1395j et seq.) of subchapter XVIII,
respectively, of chapter 7 of Title 42. Titles I, X, XIV, XVI, and
XIX of the Act are classified generally to subchapters I (Sec. 301
et seq.), X (Sec. 1201 et seq.), XIV (Sec. 1351 et seq.), XVI (1381
et seq.), XVIII (Sec. 1395 et seq.), and XIX (Sec. 1396 et seq.),
respectively, of chapter 7 of Title 42. Sections 232, 454, 1106,
1131, 1141, 1143, 1616, 1818, 1839, 1860D-14, 1860D-31, and 1862 of
the Act are classified to sections 432, 654, 1306, 1320b-1,
1320b-11, 1320b-13, 1382e, 1395i-2, 1395r, 1395w-114, 1395w-141,
and 1395y, respectively, of Title 42. For complete classification
of this Act to the Code, see section 1305 of Title 42 and Tables.
The Railroad Retirement Act, referred to in subsec. (l)(1)(C),
probably means the Railroad Retirement Act of 1974, which is act
Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93-445,
title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305, and is classified
generally to subchapter IV (Sec. 231 et seq.) of chapter 9 of Title
45, Railroads. For further details and complete classification of
this Act to the Code, see Codification note set out preceding
section 231 of Title 45, section 231t of Title 45, and Tables.
The Employee Retirement Income Security Act of 1974, referred to
in subsec. (l)(2), is Pub. L. 93-406, Sept. 2, 1974, 88 Stat. 829,
as amended. Titles I and IV of the Employee Retirement Income
Security Act of 1974 are classified generally to subchapters I
(Sec. 1001 et seq.) and IV (Sec. 1301 et seq.) of chapter 18 of
Title 29, Labor. For complete classification of this Act to the
Code, see Short Title note set out under section 1001 of Title 29
and Tables.
Section 212(a) of Pub. L. 93-66, referred to in subsec.
(l)(7)(D)(iii), (vii), is set out as a note under section 1382 of
Title 42, The Public Health and Welfare.
The Food Stamp Act of 1977, referred to in subsec. (l)(7)(D)(vi),
is Pub. L. 88-525, Aug. 31, 1964, 78 Stat. 703, as amended, which
is classified generally to chapter 51 (Sec. 2011 et seq.) of Title
7, Agriculture. For complete classification of this Act to the
Code, see Short Title note set out under section 2011 of Title 7
and Tables.
The Higher Education Act of 1965, referred to in subsecs.
(l)(13)(C) and (m)(4)(A)(i), (ii)(I), (B)(i), (ii), is Pub. L.
89-329, Nov. 8, 1965, 79 Stat. 1219, as amended. Subpart 1 of part
A of title IV of the Act is classified generally to subpart 1 (Sec.
1070a et seq.) of part A of subchapter IV of chapter 28 of Title
20, Education. Parts B, D, and E of title IV of the Act are
classified to parts B (Sec. 1071 et seq.), C (Sec. 1087a et seq.),
and D (Sec. 1087aa et seq.) of subchapter IV of chapter 28 of Title
20, respectively. For complete classification of this Act to the
Code, see Short Title note set out under section 1001 of Title 20
and Tables.
Section 3(a)(1) of the Migration and Refugee Assistance Act of
1962, referred to in subsec. (m)(4)(A)(ii)(II), is classified to
section 2602(a)(1) of Title 22, Foreign Relations and Intercourse.
The Public Health Service Act, referred to in subsec. (m)(5), is
act July 1, 1944, ch. 373, 58 Stat. 682, as amended. Part C and
subparts I and II of part C of title VII of the Act were classified
generally to part C (Sec. 294 et seq.) and subparts I (Sec. 294 et
seq.) and II (Sec. 294m et seq.), respectively, of part C of
subchapter V of chapter 6A of Title 42, The Public Health and
Welfare, and were omitted in the general revision of subchapter V
of chapter 6A by Pub. L. 102-408, title I, Sec. 102, Oct. 13, 1992,
106 Stat. 1994. Pub. L. 102-408 enacted a new part C, relating to
training in primary health care, which is classified to part C
(Sec. 293j et seq.) of subchapter V of chapter 6A of Title 42. See
subparts I (Sec. 292 et seq.) and II (Sec. 292q et seq.),
respectively, of part A of revised subchapter V of chapter 6A of
Title 42. Subpart II of part B of title VIII of such Act was
redesignated part E of title VIII of such Act by Pub. L. 105-392,
title I, Sec. 123(2), Nov. 13, 1998, 112 Stat. 3562, and is
classified generally to part E (Sec. 297a et seq.) of subchapter VI
of chapter 6A of Title 42. Section 737 of the Act was classified to
section 294j of Title 42 and was omitted in the general revision of
subchapter V by Pub. L. 102-408. Pub. L. 102-408 enacted a new
section 737 of act July 1, 1944, relating to scholarships, which is
classified to section 293a of Title 42. See section 292o(2) of
Title 42. For complete classification of this Act to the Code, see
Short Title note set out under section 201 of Title 42 and Tables.
-MISC1-
AMENDMENTS
2003 - Subsec. (a)(3). Pub. L. 108-173, Sec. 811(c)(2)(A),
substituted "(19), or (20)" for "or (19)".
Pub. L. 108-173, Sec. 105(e)(2), substituted "(16), or (19)" for
"or (16)".
Subsec. (l)(7)(D)(ii). Pub. L. 108-173, Sec. 101(e)(6), inserted
"or subsidies provided under section 1860D-14 of such Act" after
"Social Security Act".
Subsec. (l)(12)(B). Pub. L. 108-173, Sec. 900(e)(3)(A),
substituted "Centers for Medicare & Medicaid Services" for "Health
Care Financing Administration" in introductory provisions.
Subsec. (l)(12)(C). Pub. L. 108-173, Sec. 900(e)(3)(B),
substituted "Centers for Medicare & Medicaid Services" for "Health
Care Financing Administration" in heading and introductory
provisions.
Subsec. (l)(13)(D). Pub. L. 108-89 substituted "December 31,
2004" for "September 30, 2003".
Subsec. (l)(19). Pub. L. 108-173, Sec. 105(e)(1), added par.
(19).
Subsec. (l)(20). Pub. L. 108-173, Sec. 811(c)(1), added par.
(20).
Subsec. (p)(4). Pub. L. 108-173, Sec. 811(c)(2)(B), substituted
"(l)(16), (17), (19), or (20)" for "(l)(16), (17), or (19)"
wherever appearing.
Pub. L. 108-173, Sec. 105(e)(3), substituted "(l)(16), (17), or
(19)" for "(l)(16) or (17)" wherever appearing.
2002 - Subsec. (a)(2). Pub. L. 107-134, Sec. 201(c)(1), inserted
"any local law enforcement agency receiving information under
subsection (i)(7)(A)," after "State,".
Subsec. (b)(11). Pub. L. 107-134, Sec. 201(c)(2), added par.
(11).
Subsec. (i)(3). Pub. L. 107-134, Sec. 201(c)(3), inserted "or
terrorist" after "criminal" in heading.
Subsec. (i)(3)(C). Pub. L. 107-134, Sec. 201(a), added subpar.
(C).
Subsec. (i)(4)(A). Pub. L. 107-134, Sec. 201(c)(4)(A), inserted
"or (7)(C)" after "paragraph (1)" in introductory provisions.
Subsec. (i)(4)(B). Pub. L. 107-134, Sec. 201(c)(4)(B),
substituted "(3)(A) or (C), or (7)" for "or (3)(A)".
Subsec. (i)(6). Pub. L. 107-134, Sec. 201(c)(5), substituted
"(3)(A) or (C)" for "(3)(A)" and "(7), or (8)" for "or (7)".
Subsec. (i)(7). Pub. L. 107-134, Sec. 201(b), added par. (7).
Former par. (7) redesignated (8).
Subsec. (i)(8). Pub. L. 107-134, Sec. 201(b), redesignated par.
(7) as (8).
Subsec. (i)(8)(A)(i). Pub. L. 107-296 substituted ", the Bureau
of Alcohol, Tobacco, Firearms, and Explosives, Department of
Justice, or the Tax and Trade Bureau, Department of the Treasury,"
for "or the Bureau of Alcohol, Tobacco and Firearms".
Subsec. (l)(7)(D). Pub. L. 107-330 substituted "September 30,
2008" for "September 30, 2003" in second sentence of concluding
provisions.
Subsec. (l)(8). Pub. L. 107-147, Sec. 416(c)(1)(A), substituted
"Federal, State, and local" for "State and local" in heading.
Subsec. (l)(8)(A). Pub. L. 107-147, Sec. 416(c)(1)(B), inserted
"Federal or" before "State or local".
Subsec. (l)(18). Pub. L. 107-210, Sec. 202(b)(1), added par.
(18).
Subsec. (p)(3)(A). Pub. L. 107-210, Sec. 202(b)(2)(A),
substituted "(17), or (18)" for "or (17)".
Pub. L. 107-134, Sec. 201(c)(6)(A), substituted "(8)(A)(ii)" for
"(7)(A)(ii)".
Subsec. (p)(3)(C)(i). Pub. L. 107-134, Sec. 201(c)(6)(B),
substituted "(i)(3)(B)(i) or (7)(A)(ii)" for "(i)(3)(B)(i)" in
introductory provisions.
Subsec. (p)(4). Pub. L. 107-210, Sec. 202(b)(2)(B), inserted "or
(17)" after "any other person described in subsection (l)(16)"
wherever appearing.
Pub. L. 107-134, Sec. 201(c)(7)(A), in introductory provisions,
substituted "(i)(1), (2), (3), (5), or (7)," for "(i)(1), (2), (3),
or (5)," and "(i)(3)(B)(i) or (7)(A)(ii)," for "(i)(3)(B)(i),".
Subsec. (p)(4)(F)(ii). Pub. L. 107-134, Sec. 201(c)(7)(B),
substituted "(i)(1), (2), (3), (5) or (7)," for "(i)(1), (2), (3),
or (5)," in introductory provisions.
Subsec. (p)(6)(B)(i). Pub. L. 107-134, Sec. 201(c)(8),
substituted "(i)(8)(A)(ii)" for "(i)(7)(A)(ii)".
2000 - Subsec. (b)(2)(D). Pub. L. 106-554, Sec. 1(a)(7) [title
III, Sec. 304(a)], added subpar. (D).
Subsec. (e)(1)(D)(v). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 319(8)(B)], amended cl. (v) generally. Prior to amendment, cl.
(v) read as follows: "if the corporation was an electing small
business corporation under subchapter S of chapter 1, any person
who was a shareholder during any part of the period covered by such
return during which an election was in effect, or".
Subsec. (j)(6). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
310(a)(1)], added par. (6).
Subsec. (k)(6). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
313(c)], substituted "certain" for "internal revenue" in heading
and inserted "and an officer or employee of the Office of Treasury
Inspector General for Tax Administration" after "internal revenue
officer or employee" in text.
Subsec. (p)(4). Pub. L. 106-554, Sec. 1(a)(7) [title III, Secs.
310(a)(2)(A)(i), (iv), 319(17)(A)], in introductory provisions,
inserted "the Congressional Budget Office," after "General
Accounting Office,", struck out second comma after "(13)", and
substituted "(7), (8), (9), (12), (15), or (16) or any other person
described in subsection (l)(16) shall, as a condition" for "(7),
(8), (9), (12), or (15) shall, as a condition", and in concluding
provisions, inserted "or the Congressional Budget Office" after
"General Accounting Office" in two places.
Subsec. (p)(4)(E). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
310(a)(2)(A)(ii)], substituted "commission, the General Accounting
Office, or the Congressional Budget Office" for "commission or the
General Accounting Office".
Subsec. (p)(4)(F)(ii). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Secs. 310(a)(2)(A)(iii), 319(17)(B)], struck out second comma after
"(14)" and substituted "the General Accounting Office, or the
Congressional Budget Office," for "or the General Accounting
Office,".
Subsec. (p)(5). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
310(a)(2)(B)], substituted "commissions, the General Accounting
Office, and the Congressional Budget Office" for "commissions and
the General Accounting Office".
Subsec. (p)(6)(A). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
310(a)(2)(C)], inserted "and the Congressional Budget Office" after
"commissions".
1999 - Subsec. (b)(2)(C). Pub. L. 106-170 added subpar. (C).
1998 - Subsec. (d)(5). Pub. L. 105-206, Sec. 6009(d), substituted
"section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2)
and (p)(4) and sections 7213 and 7213A shall not apply with respect
to disclosures or inspections made pursuant to this paragraph." for
"section 967 of the Taxpayer Relief Act of 1997."
Subsec. (e)(1)(A)(ii) to (iv). Pub. L. 105-206, Sec. 6007(f)(4),
redesignated cls. (iii) and (iv) as (ii) and (iii), respectively,
and struck out former cl. (ii) which read as follows: "if property
transferred by that individual to a trust is sold or exchanged in a
transaction described in section 644, the trustee or trustees,
jointly or separately, of such trust to the extent necessary to
ascertain any amount of tax imposed upon the trust by section
644,".
Subsec. (e)(6). Pub. L. 105-206, Sec. 6019(c), substituted "(5),
(8), or (9)" for "or (5)".
Subsec. (f)(5). Pub. L. 105-206, Sec. 3708(a), added par. (5).
Subsec. (h)(4)(A). Pub. L. 105-206, Sec. 6023(22), inserted "if"
before "the taxpayer is a party to".
Subsec. (h)(5). Pub. L. 105-277, Sec. 4002(a), redesignated par.
(5), relating to Internal Revenue Service Oversight Board, as (6).
Pub. L. 105-206, Sec. 1101(b), added par. (5), relating to
Internal Revenue Service Oversight Board.
Subsec. (h)(6). Pub. L. 105-277, Sec. 4002(a), redesignated par.
(5), relating to Internal Revenue Service Oversight Board, as (6).
Subsec. (j)(5). Pub. L. 105-277, Sec. 4006(a)(1), added par. (5).
Subsec. (k)(8), (9). Pub. L. 105-206, Sec. 6012(b)(2),
redesignated par. (8), relating to disclosure of information to
administer section 6311, as (9).
Subsec. (l)(10). Pub. L. 105-206, Sec. 3711(b), in heading
substituted "subsection (c), (d), or (e) of section 6402" for
"section 6402(c) or 6402(d)" and in text substituted "(c), (d), or
(e)" for "(c) or (d)" wherever appearing.
Subsec. (l)(13)(D). Pub. L. 105-277, Sec. 1006, substituted
"September 30, 2003" for "September 30, 1998".
Subsec. (l)(17). Pub. L. 105-206, Sec. 3702(a), added par. (17).
Subsec. (p)(3)(A). Pub. L. 105-277, Sec. 4002(h), inserted
"(f)(5)," after "(c), (e),".
Pub. L. 105-206, Sec. 6012(b)(4), provided that section
1205(c)(3) of Pub. L. 105-34 shall be applied as if it struck "or
(8)" and inserted "(8), or (9)". See 1997 Amendment note below.
Pub. L. 105-206, Sec. 3702(b)(1), substituted "(16), or (17)" for
"or (16)".
Subsec. (p)(4). Pub. L. 105-277, Sec. 4006(a)(2), substituted
"(j)(1), (2), or (5)" for "(j)(1) or (2)" in introductory
provisions.
Pub. L. 105-206, Sec. 3702(b)(2), substituted ", (14), or (17)"
for "or (14)" in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 105-277, Sec. 4006(a)(2),
substituted "(j)(1), (2), or (5)" for "(j)(1) or (2)".
Pub. L. 105-206, Sec. 3702(b)(3), substituted ", (15), or (17)"
for "or (15)".
1997 - Subsec. (a)(3). Pub. L. 105-33, Sec. 11024(b)(2),
substituted "(6), (12), or (16)" for "(6) or (12)".
Subsec. (d)(5). Pub. L. 105-34, Sec. 976(c), added par. (5).
Subsec. (e)(1)(A)(iv). Pub. L. 105-34, Sec. 1201(b)(2), struck
out "or 59(j)" after "section 1(g)".
Subsec. (h)(5), (6). Pub. L. 105-34, Sec. 1283(a), redesignated
par. (6) as (5) and struck out heading and text of former par. (5).
Text read as follows: "In connection with any judicial proceeding
described in paragraph (4) to which the United States is a party,
the Secretary shall respond to a written inquiry from an attorney
of the Department of Justice (including a United States attorney)
involved in such proceeding or any person (or his legal
representative) who is a party to such proceeding as to whether an
individual who is a prospective juror in such proceeding has or has
not been the subject of any audit or other tax investigation by the
Internal Revenue Service. The Secretary shall limit such response
to an affirmative or negative reply to such inquiry."
Subsec. (i)(7)(B)(i). Pub. L. 105-33, Sec. 11024(b)(3), inserted
"or by a Trustee as defined in the District of Columbia Retirement
Protection Act of 1997," after "(other than an agency referred to
in subparagraph (A))".
Subsec. (k)(8). Pub. L. 105-34, Sec. 1205(c)(1), added par. (8)
relating to disclosure of information to administer section 6311.
Pub. L. 105-34, Sec. 1026(a), added par. (8) relating to levies
on certain government payments.
Subsec. (l)(7)(D). Pub. L. 105-65 struck out at end "Clause (ix)
shall not apply after September 30, 1998."
Pub. L. 105-34, Sec. 1023(a), which directed amendment of subsec.
(l)(7)(D)(viii) by striking "1998" and inserting "2003", was
executed by substituting "2003" for "1998" after "Clause (viii)
shall not apply after September 30," in concluding provisions to
reflect the probable intent of Congress. The word "1998" did not
appear in subsec. (l)(7)(D)(viii).
Subsec. (l)(10). Pub. L. 105-33, Sec. 5514(a)(1), repealed Pub.
L. 104-193, Sec. 110(l)(4). See 1996 Amendment notes below.
Subsec. (l)(12)(F). Pub. L. 105-33, Sec. 4631(c)(2), struck out
heading and text of subpar. (F). Text read as follows:
"Subparagraphs (A) and (B) shall not apply to -
"(i) any request made after September 30, 1998, and
"(ii) any request made before such date for information
relating to -
"(I) 1997 or thereafter in the case of subparagraph (A), or
"(II) 1998 or thereafter in the case of subparagraph (B)."
Subsec. (l)(16). Pub. L. 105-33, Sec. 11024(b)(1), added par.
(16).
Subsec. (p)(3)(A). Pub. L. 105-34, Sec. 1205(c)(3), which
directed the substitution of "(6), or (8)" for "or (6)" was
executed by substituting "(8), or (9)" for "or (8)". See 1998
Amendment note above.
Pub. L. 105-34, Sec. 1026(b)(1)(A), substituted "(6), or (8)" for
"or (6)".
Pub. L. 105-33, Sec. 11024(b)(4), substituted "(15), or (16)" for
"or (15)".
Subsec. (p)(4). Pub. L. 105-34, Sec. 1283(b), substituted
"(h)(5)" for "(h)(6)" in introductory provisions and in subpar.
(F)(ii).
Pub. L. 105-34, Sec. 1026(b)(1)(B), inserted "(k)(8)," after
"(j)(1) or (2)," in introductory provisions and in subpar. (F)(ii).
Pub. L. 105-33, Sec. 11024(b)(7)(B)-(F), substituted "to such
agency, body, or commission, including an agency or any other
person described in subsection (l)(16)," for "to such agency, body,
or commission", and ", (12)(B), or (16)" for "or (12)(B)", and
inserted "or any person including an agent described in subsection
(l)(16)," before "this paragraph shall", "or other person" before
"(except that", and "or any person including an agent described in
subsection (l)(16)," before "any report". Amendments were executed
to provisions following subpar. (F)(iii) to reflect the probable
intent of Congress, notwithstanding directory language directing
amendment of "section 6103(p)(4)(F) in the matter following clause
(iii)".
Pub. L. 105-33, Sec. 11024(b)(7)(A), which directed amendment of
"section 6103(p)(4)(F) in the matter following clause (iii)" by
inserting after "any such agency, body or commission" and before
the words "for the General Accounting Office" the words ",
including an agency or any other person described in subsection
(l)(16)," was executed by making the insertion after "any such
agency, body, or commission" and before "or the General Accounting
Office" in concluding provisions following subpar. (F)(iii) to
reflect the probable intent of Congress.
Pub. L. 105-33, Sec. 11024(b)(5), which directed substitution of
"(12), or (16), or any other person described in subsection
(l)(16)" for "or (12)" in introductory provisions, could not be
executed because the words "or (12)" did not appear subsequent to
amendment by Pub. L. 104-168, Sec. 1206(b)(3)(C). See 1996
Amendments note below.
Pub. L. 105-33, Sec. 5514(a)(1), repealed Pub. L. 104-193, Sec.
110(l)(5). See 1996 Amendments note below.
Subsec. (p)(4)(F)(i). Pub. L. 105-33, Sec. 11024(b)(6),
substituted "(9), or (16), or any other person described in
subsection (l)(16)" for "or (9),".
1996 - Subsec. (a)(3). Pub. L. 104-193, Sec. 316(g)(4)(B)(i),
substituted "paragraph (6) or (12) of subsection (l)" for
"(l)(12)".
Subsec. (c). Pub. L. 104-168, Sec. 1207, substituted "request for
or consent to such disclosure" for "written request for or consent
to such disclosure".
Subsec. (e)(1)(A)(iv). Pub. L. 104-188, Sec. 1704(t)(41),
substituted "section 1(g) or 59(j)" for "section 1(i) or 59(j)".
Subsec. (e)(8). Pub. L. 104-168, Sec. 403(a), added par. (8).
Subsec. (e)(9). Pub. L. 104-168, Sec. 902(a), added par. (9).
Subsec. (i)(8). Pub. L. 104-168, Sec. 1206(b)(1), struck out par.
(8) which read as follows:
"(8) Disclosure of returns filed under section 6050i. - The
Secretary may, upon written request, disclose returns filed under
section 6050I to officers and employees of any Federal agency whose
official duties require such disclosure for the administration of
Federal criminal statutes not related to tax administration."
Subsec. (l)(3)(C). Pub. L. 104-134, Sec. 31001(i)(2), reenacted
heading without change and amended text generally. Prior to
amendment, text read as follows: "For purposes of this paragraph,
the term 'included Federal loan program' means any program -
"(i) under which the United States or a Federal agency makes,
guarantees, or insures loans, and
"(ii) with respect to which there is in effect a determination
by the Director of the Office of Management and Budget (which has
been published in the Federal Register) that the application of
this paragraph to such program will substantially prevent or
reduce future delinquencies under such program."
Subsec. (l)(6)(B). Pub. L. 104-193, Sec. 316(g)(4)(A), added
subpar. (B). Former subpar. (B) redesignated (C).
Subsec. (l)(6)(C). Pub. L. 104-193, Sec. 316(g)(4)(B)(ii),
reenacted heading without change and amended text generally. Prior
to amendment, text read as follows: "The Secretary shall disclose
return information under subparagraph (A) only for purposes of, and
to the extent necessary in, establishing and collecting child
support obligations from, and locating, individuals owing such
obligations."
Pub. L. 104-193, Sec. 316(g)(4)(A), redesignated subpar. (B) as
(C).
Subsec. (l)(7)(D)(i). Pub. L. 104-193, Sec. 110(l)(2), formerly
Sec. 110(l)(3), as renumbered by Pub. L. 105-33, Sec. 5514(a)(2),
substituted "a State program funded" for "aid to families with
dependent children provided under a State plan approved".
Subsec. (l)(10). Pub. L. 104-193, Sec. 110(l)(4)(A), which
directed substitution of "(c), (d), or (e)" for "(c) or (d)"
wherever appearing, was repealed by Pub. L. 105-33, Sec.
5514(a)(1).
Subsec. (l)(10)(A). Pub. L. 104-134, Sec. 31001(g)(2), inserted
"and to officers and employees of the Department of the Treasury in
connection with such reduction" after "6402" in introductory
provisions.
Subsec. (l)(10)(B). Pub. L. 104-193, Sec. 110(l)(4)(B), which
directed insertion, at end, of "Any return information disclosed
with respect to section 6402(e) shall only be disclosed to officers
and employees of the State agency requesting such information.",
was repealed by Pub. L. 105-33, Sec. 5514(a)(1).
Subsec. (l)(15). Pub. L. 104-168, Sec. 1206(a), added par. (15).
Subsec. (p)(3)(A). Pub. L. 104-168, Sec. 1206(b)(2), substituted
"or (7)(A)(ii)" for "(7)(A)(ii), or (8)" and "(14), or (15)" for
"or (14)".
Subsec. (p)(4). Pub. L. 104-193, Sec. 316(g)(4)(B)(iii),
substituted "paragraph (6)(A) or (12)(B) of subsection (l)" for
"subsection (l)(12)(B)" in provisions following subpar. (F)(iii).
Pub. L. 104-193, Sec. 110(l)(5), which directed substitution, in
introductory provisions, of "(9), (10), or (12)" for "(9), or (12)"
and "(5)" for "(5), (10)", was repealed by Pub. L. 105-33, Sec.
5514(a)(1).
Pub. L. 104-168, Sec. 1206(b)(3)(B), which directed amendment of
introductory provisions of par. (4) by substituting "(i)(3)(B)(i),"
for "(i)(3)(B)(i), or (8)", was executed by making the substitution
for "(i)(3)(B)(i) or (8)" to reflect the probable intent of
Congress.
Pub. L. 104-168, Sec. 1206(b)(3)(A), (C), substituted "or (5)"
for "(5), or (8)" and "(9), (12), or (15)" for "(9), or (12)" in
introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 104-168, Sec. 1206(b)(4),
substituted "or (5)" for "(5), or (8)" and "(14), or (15)" for "or
(14)".
1994 - Subsec. (l)(5). Pub. L. 103-296, Sec. 311(b), substituted
"for the purpose of - " for "for the purpose of", inserted subpar.
(A) designation, substituted "program; or" for "program.", and
added subpar. (B).
Pub. L. 103-296, Sec. 108(h)(6), substituted "Social Security
Administration" for "Department of Health and Human Services" in
heading and "Commissioner of Social Security" for "Secretary of
Health and Human Services" in text.
1993 - Subsec. (d)(4). Pub. L. 103-66, Sec. 13444(a), added par.
(4).
Subsec. (l)(7). Pub. L. 103-66, Sec. 13403(b), inserted ", or
certain housing assistance programs" after "Code" in heading.
Subsec. (l)(7)(D). Pub. L. 103-66, Secs. 13401(a), 13403(a)(4),
in closing provisions, substituted "September 30, 1998" for
"September 30, 1997" in second sentence and inserted at end "Clause
(ix) shall not apply after September 30, 1998."
Subsec. (l)(7)(D)(ix). Pub. L. 103-66, Sec. 13403(a)(1)-(3),
added cl. (ix).
Subsec. (l)(12)(B)(i). Pub. L. 103-66, Sec. 13561(a)(2)(A),
inserted ", above an amount (if any) specified by the Secretary of
Health and Human Services," after "section 3401(a))".
Subsec. (l)(12)(B)(ii). Pub. L. 103-66, Sec. 13561(a)(2)(B),
inserted ", above an amount (if any) specified by the Secretary of
Health and Human Services," after "wages".
Subsec. (l)(12)(E)(ii). Pub. L. 103-66, Sec. 13561(e)(2)(B),
amended heading and text of cl. (ii) generally. Prior to amendment,
text read as follows: "The term 'group health plan' means -
"(I) any group health plan (as defined in section 5000(b)(1)),
and
"(II) any large group health plan (as defined in section
5000(b)(2))."
Subsec. (l)(12)(F)(i). Pub. L. 103-66, Sec. 13561(a)(2)(C)(i),
substituted "1998" for "1995".
Subsec. (l)(12)(F)(ii)(I). Pub. L. 103-66, Sec.
13561(a)(2)(C)(ii), substituted "1997" for "1994".
Subsec. (l)(12)(F)(ii)(II). Pub. L. 103-66, Sec.
13561(a)(2)(C)(iii), substituted "1998" for "1995".
Subsec. (l)(13). Pub. L. 103-66, Sec. 13402(a), added par. (13).
Subsec. (l)(14). Pub. L. 103-182, Sec. 522(a), added par. (14).
Subsec. (m)(4). Pub. L. 103-66, Sec. 13402(b)(1), amended par.
heading generally, substituting "Individuals who owe an overpayment
of Federal Pell grants or who have defaulted on student loans
administered by the Department of Education" for "Individuals who
have defaulted on student loans administered by the Department of
Education".
Subsec. (m)(4)(A). Pub. L. 103-66, Sec. 13402(b)(1), amended
heading and text subpar. (A) generally. Prior to amendment, text
read as follows: "Upon written request by the Secretary of
Education, the Secretary may disclose the mailing address of any
taxpayer who has defaulted on a loan -
"(i) made under part B or E of title IV of the Higher Education
Act of 1965, or
"(ii) made pursuant to section 3(a)(1) of the Migration and
Refugee Assistance Act of 1962 to a student at an institution of
higher education,
for use only by officers, employees, or agents of the Department of
Education for purposes of locating such taxpayer for purposes of
collecting such loan."
Subsec. (m)(4)(B)(i). Pub. L. 103-66, Sec. 13402(b)(2)(A),
substituted "under part B or D" for "under part B".
Subsec. (m)(4)(B)(ii). Pub. L. 103-66, Sec. 13402(b)(2)(B),
substituted "under subpart 1 of part A, or part D or E, of title
IV" for "under part E of title IV".
Subsec. (p)(3)(A). Pub. L. 103-182, Sec. 522(b), substituted
"(13), or (14)" for "or (13)".
Pub. L. 103-66, Sec. 13402(b)(3)(A), substituted "(11), (12), or
(13), (m)" for "(11), or (12), (m)".
Subsec. (p)(4). Pub. L. 103-182, Sec. 522(b), substituted "(13),
or (14)" for "or (13)" in introductory provisions.
Pub. L. 103-66, Sec. 13402(b)(3)(B)(i), substituted "(10), (11),
or (13)," for "(10), or (11)," in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 103-182, Sec. 522(b), substituted
"(13), or (14)" for "or (13)".
Pub. L. 103-66, Sec. 13402(b)(3)(B)(ii), substituted "(11), (12),
or (13)," for "(11), or (12),".
1992 - Subsec. (l)(7)(D). Pub. L. 102-568, Sec. 602(b)(1),
substituted "September 30, 1997" for "September 30, 1992" in
concluding provisions.
Subsec. (l)(7)(D)(viii)(II), (III). Pub. L. 102-568, Sec.
602(b)(2), substituted "1315" for "415" in subcl. (II) and
"1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B)" for
"610(a)(1)(I), 610(a)(2), 610(b), and 612(a)(2)(B)" in subcl.
(III).
1990 - Subsec. (e)(1)(A)(iv). Pub. L. 101-508, Sec. 11101(d)(6),
which directed the substitution of "section 1(g)" for "section
1(j)", could not be executed because "section 1(j)" did not appear
in text after amendment by Pub. L. 100-647, Sec. 1014(e)(4). See
1988 Amendment note below.
Subsec. (k)(7). Pub. L. 101-508, Sec. 11212(b)(3), added par.
(7).
Subsec. (l)(7). Pub. L. 101-508, Sec. 8051(a), substituted ", the
Food Stamp Act of 1977, or title 38, United States Code" for "or
the Food Stamp Act of 1977" in heading and added cl. (viii) and
concluding provisions at end of subpar. (D).
Subsec. (l)(12)(F). Pub. L. 101-508, Sec. 4203(a)(2), substituted
"September 30, 1995" for "September 30, 1991" in cl. (i), "1994"
for "1990" in cl. (ii)(I), and "1995" for "1991" in cl. (ii)(II).
Subsec. (m)(7). Pub. L. 101-508, Sec. 5111(b)(1), added par. (7).
Subsec. (n). Pub. L. 101-508, Sec. 11313(a), substituted "the
programming" for "and the programming" and inserted "and the
providing of other services,".
Subsec. (p)(4). Pub. L. 101-508, Sec. 5111(b)(2), which directed
the substitution of "paragraph (2), (4), (6), or (7) of subsection
(m)" for "subsection (m)(2), (4), or (6)" in the provisions of par.
(4) "following subparagraph (f)(iii)", was executed by making the
substitution in the provisions following subpar. (F)(iii), to
reflect the probable intent of Congress.
1989 - Subsec. (a)(3). Pub. L. 101-239, Sec. 6202(a)(1)(B)(i),
inserted "(l)(12)," after "subsection (e)(1)(D)(iii),".
Subsec. (d)(1). Pub. L. 101-239, Sec. 7841(d)(1), struck out
"45," after "32, 44,".
Subsec. (l)(12). Pub. L. 101-239, Sec. 6202(a)(1)(A), added par.
(12).
Subsec. (p)(3)(A). Pub. L. 101-239, Sec. 6202(a)(1)(B)(ii),
substituted "(11), or (12)" for "or (11)".
Subsec. (p)(4). Pub. L. 101-239, Sec. 6202(a)(1)(B)(v), inserted
"or which receives any information under subsection (l)(12)(B) and
which discloses any such information to any agent" after "address
to any agency" in penultimate sentence.
Pub. L. 101-239, Sec. 6202(a)(1)(B)(iii), substituted "(9), or
(12) shall" for "or (9) shall" in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 101-239, Sec. 6202(a)(1)(B)(iv),
substituted "(11), or (12)" for "or (11)".
1988 - Subsec. (b)(5)(A). Pub. L. 100-647, Sec. 1012(bb)(3)(B),
substituted "and the Commonwealth of the Northern Mariana Islands"
for "the Commonwealth of the Northern Mariana Islands, the Republic
of the Marshall Islands, the Federated States of Micronesia, and
the Republic of Palau".
Subsec. (b)(5)(B)(i). Pub. L. 100-647, Sec. 6251, substituted
"250,000" for "2,000,000".
Subsec. (d). Pub. L. 100-690, Sec. 7602(d)(2), amended subsec.
(d) heading generally, inserting "and State and local law
enforcement agencies" after "officials".
Subsec. (d)(3). Pub. L. 100-690, Sec. 7602(c), added par. (3).
Subsec. (e)(1)(A)(iv). Pub. L. 100-647, Sec. 1014(e)(4),
substituted "section 1(i) or 59(j)" for "section 1(j)".
Subsec. (i)(8). Pub. L. 100-690, Sec. 7601(b)(1), added par. (8).
Subsec. (k)(4). Pub. L. 100-647, Sec. 1012(bb)(3)(A), substituted
"or other convention or bilateral agreement" and "such convention
or bilateral agreement" for "or other convention" and "such
convention", respectively.
Subsec. (l)(10). Pub. L. 100-485, Sec. 701(b)(1), amended par.
(10) generally. Prior to amendment, par. (10) read as follows:
"(A) Return information from internal revenue service. - The
Secretary may, upon receiving a written request, disclose to
officers and employees of an agency seeking a reduction under
section 6402(c) or 6402(d) -
"(i) the fact that a reduction has been made or has not been
made under such subsection with respect to any person;
"(ii) the amount of such reduction; and
"(iii) taxpayer identifying information of the person against
whom a reduction was made or not made.
"(B) Restriction on use of disclosed information. - Any officers
and employees of an agency receiving return information under
subparagraph (A) shall use such information only for the purposes
of, and to the extent necessary in, establishing appropriate agency
records or in the defense of any litigation or administrative
procedure ensuing from reduction made under section 6402(c) or
section 6402(d)."
Subsec. (l)(11), (12). Pub. L. 100-485, Sec. 701(b)(2)(A),
redesignated former par. (12) as (11) and struck out former par.
(11) which related to disclosure of certain information to State
agencies seeking a reduction under section 6402(c) and restricted
use of that information.
Subsec. (m)(6). Pub. L. 100-647, Sec. 8008(c)(1), added par. (6).
Subsec. (p)(3)(A). Pub. L. 100-690, Sec. 7601(b)(2)(A),
substituted ", (7)(A)(ii), or (8)" for "or (7)(A)(ii)".
Pub. L. 100-485, Sec. 701(b)(2)(B), substituted "(10), or (11)"
for "(10), (11), or (12)".
Subsec. (p)(4). Pub. L. 100-690, Sec. 7601(b)(2)(B), in
introductory provisions substituted "(5), or (8)" for "or (5)" and
"(i)(3)(B)(i) or (8)" for "(i)(3)(B)(i),".
Pub. L. 100-647, Sec. 8008(c)(2)(A)(ii), (iii), in concluding
provisions substituted "(m)(2), (4), or (6)" for "(m)(2) or (4)"
and inserted at end "For purposes of applying this paragraph in any
case to which subsection (m)(6) applies, the term 'return
information' includes related blood donor records (as defined in
section 1141(h)(2) of the Social Security Act)."
Pub. L. 100-485, Sec. 701(b)(2)(B), substituted "(10), or (11)"
for "(10), (11), or (12)" in introductory provisions.
Subsec. (p)(4)(F)(i). Pub. L. 100-647, Sec. 8008(c)(2)(A)(i)(I),
substituted "manner," for "manner; and".
Subsec. (p)(4)(F)(ii). Pub. L. 100-690, Sec. 7601(b)(2)(C),
substituted "(5), or (8)" for "or (5)".
Pub. L. 100-485, Sec. 701(b)(2)(B), substituted "(10), or (11)"
for "(10), (11), or (12)".
Subsec. (p)(4)(F)(iii). Pub. L. 100-647, Sec. 8008(c)(2)(A)(i),
added cl. (iii).
1986 - Subsec. (b)(5). Pub. L. 99-514, Sec. 1568(a)(1), amended
par. (5) generally. Prior to amendment, par. (5) read as follows:
"The term 'State' means any of the 50 States, the District of
Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the
Canal Zone, Guam, American Samoa, the Commonwealth of the Northern
Mariana Islands, and the Trust Territory of the Pacific Islands."
Subsec. (b)(10). Pub. L. 99-514, Sec. 1568(a)(2), added par.
(10).
Subsec. (e)(1)(A)(iv). Pub. L. 99-514, Sec. 1411(b), added cl.
(iv).
Subsec. (l)(7)(D)(v). Pub. L. 99-514, Sec. 1899A(53), substituted
"this title" for "this Code".
Subsec. (l)(12). Pub. L. 99-335, Sec. 310(a), added par. (12).
Subsec. (p)(3)(A). Pub. L. 99-335, Sec. 310(b)(1), substituted
"(10), (11), or (12)" for "(10), or (11)".
Subsec. (p)(4). Pub. L. 99-335, Sec. 310(b)(2), substituted
"(10), (11), or (12)" for "(10), or (11)" in provisions preceding
subpar. (A) and in subpar. (F)(ii).
Subsec. (p)(5). Pub. L. 99-386 substituted "year" for "quarter".
1985 - Subsec. (m)(4). Pub. L. 99-92, Sec. 8(h)(1), inserted
"administered by the Department of Education" in heading.
Subsec. (m)(5). Pub. L. 99-92, Sec. 8(h)(2), added par. (5).
1984 - Subsec. (a)(2). Pub. L. 98-369, Sec. 2651(k)(2),
substituted ", any local child support enforcement agency, or any
local agency administering a program listed in subsection
(l)(7)(D)" for "or of any local child support enforcement agency".
Subsec. (d)(1). Pub. L. 98-369, Sec. 449(a), substituted "44, 45,
51" for "44, 51".
Subsec. (l)(5). Pub. L. 98-369, Sec. 2663(j)(5)(E), substituted
"Secretary of Health and Human Services" for "Secretary of Health,
Education, and Welfare" in heading and text.
Subsec. (l)(6)(A)(i). Pub. L. 98-378, Sec. 19(b)(1), inserted
"social security account number (or numbers, if the individual
involved has more than one such number),".
Subsec. (l)(7). Pub. L. 98-369, Sec. 2651(k)(1), substituted
provisions relating to information disclosure to Federal, State and
local agencies administering programs under the Social Security Act
or the Food Stamp Act of 1977 for former provisions which related
to information disclosure by the Social Security Administration to
the Department of Agriculture and State food stamp agencies.
Pub. L. 98-369, Sec. 453(b)(5), amended directory language of
Pub. L. 96-249, Sec. 127(a)(1). See 1980 Amendment note below.
Subsec. (l)(8). Pub. L. 98-369, Sec. 453(b)(6), directed that the
par. (7) added by Pub. L. 96-265 be redesignated as par. (8). See
1980 Amendment note below.
Subsec. (l)(8)(A). Pub. L. 98-378, Sec. 19(b)(2), substituted
"social security account numbers, net earnings" for "net earnings".
Subsec. (l)(9). Pub. L. 98-369, Sec. 453(a), added par. (9).
Subsec. (l)(10). Pub. L. 98-369, Sec. 2653(b)(3)(A), added par.
(10).
Subsec. (l)(11). Pub. L. 98-378, Sec. 21(f)(1), added par. (11).
Subsec. (p)(3)(A). Pub. L. 98-378, Sec. 21(f)(2), substituted
"(10), or (11)" for "or (10)".
Pub. L. 98-369, Sec. 2653(b)(3)(B)(i), substituted "(9), or (10)"
for "or (9)".
Pub. L. 98-369, Sec. 453(b)(1), which directed that "(5), (7),
(8), or (9)" be substituted for "(5), or (7)", was executed by
substituting "(5), (7), (8), or (9)" for "(5), (7), or (8)" to
reflect the probable intent of Congress.
Subsec. (p)(4). Pub. L. 98-378, Sec. 21(f)(3), substituted "(10),
or (11)" for "or (10)" in provisions preceding subpar. (A).
Pub. L. 98-369, Sec. 2653(b)(3)(B)(ii), substituted "(l)(1), (2),
(3), (5), or (10)" for "(l)(1), (2), (3), or (5)" in provisions
preceding subpar. (A).
Pub. L. 98-369, Sec. 453(b)(2), which directed that "(7), (8), or
(9)" be substituted for "or (7)" in provisions preceding subpar.
(A), was executed by substituting "(7), (8), or (9)" for "(7), or
(8)" to reflect the probable intent of Congress.
Subsec. (p)(4)(F)(i). Pub. L. 98-369, Sec. 453(b)(3), which
directed that "(l)(6), (7), (8), or (9)" be substituted for "(l)(6)
or (7)", was executed by substituting "(l)(6), (7), (8), or (9)"
for "(l)(6), (7), or (8)" to reflect the probable intent of
Congress.
Subsec. (p)(4)(F)(ii). Pub. L. 98-378, Sec. 21(f)(4), substituted
"(10), or (11)" for "or (10)".
Pub. L. 98-369, Sec. 2653(b)(3)(B)(iii), substituted "(l)(1),
(2), (3), (5), or (10)" for "(l)(1), (2), (3), or (5)".
1983 - Subsec. (h)(6). Pub. L. 98-21, Sec. 121(c)(3)(A), added
par. (6).
Subsec. (m)(2). Pub. L. 97-452 substituted "sections 3711, 3717,
and 3718 of title 31" for "section 3 of the Federal Claims
Collection Act of 1966 (31 U.S.C. 952)", wherever appearing.
Subsec. (p)(4). Pub. L. 98-21, Sec. 121(c)(3)(B), inserted
"(h)(6)," after "(h)(2)," in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 98-21, Sec. 121(c)(3)(B), inserted
"(h)(6)," after "(h)(2),".
1982 - Subsec. (a)(3). Pub. L. 97-365, Sec. 8(c)(1), substituted
"paragraph (2) or (4)(B) of subsection (m)" for "subsection
(m)(4)(B)".
Subsec. (i)(1) to (5). Pub. L. 97-248, Sec. 356(a), added pars.
(1) to (5). Former pars. (1) to (5) were struck out.
Subsec. (i)(6). Pub. L. 97-248, Sec. 356(a), added par. (6).
Former par. (6) redesignated (7).
Subsec. (i)(7). Pub. L. 97-258, Sec. 3(f)(4), substituted
"section 713 of title 31, United States Code" for "section 117 of
the Budget and Accounting Procedures Act of 1950 (31 U.S.C. 67)" in
subpar. (A)(i). Notwithstanding the directory language that
amendment be made to subsec. (i)(6), the amendment was executed to
subsec. (i)(7) to reflect the probable intent of Congress and the
intervening redesignation of subsec. (i)(6) as (i)(7) by Pub. L.
97-248.
Pub. L. 97-248, Secs. 356(a), 358(a), (b), redesignated former
par. (6) as (7) and, in par. (7) as so redesignated, substituted
"subparagraph (C)" for "subparagraph (B)" in subpar. (A), added
subpar. (B), redesignated former subpar. (B) as (C), and in subpar.
(C) as so redesignated substituted "subparagraph (A) or (B)" for
"subparagraph (A)".
Subsec. (l)(3). Pub. L. 97-365, Sec. 7(a), substituted provisions
relating to the disclosure to heads of Federal agencies
administering Federal loan programs whether or not an applicant for
a loan under such program has a tax delinquent account, for
provisions which related to disclosure of returns and return
information to Privacy Protection Study Commission.
Subsec. (l)(4)(A)(ii). Pub. L. 97-258, Sec. 3(f)(5), substituted
"section 330 of title 31, United States Code" for "section 3 of the
Act of July 7, 1884 (23 Stat. 258; 31 U.S.C. 1026)".
Subsec. (m)(2). Pub. L. 97-365, Sec. 8(a), designated existing
provisions as subpar. (A), inserted reference to exception provided
by subpar. (B) and substituted "disclose the mailing address of a
taxpayer for use by officers, employees, or agents of a Federal
agency for purposes of locating such taxpayer" for "disclose the
mailing address of a taxpayer to officers and employees of an
agency personally and directly engaged in, and solely for their use
in, preparation for any administrative or judicial proceeding (or
investigation which may result in such a proceeding)", and added
subpar. (B).
Pub. L. 97-258, Sec. 3(f)(6), substituted "section 3711 of title
31, United States Code" for "section 3 of the Federal Claims
Collection Act of 1966".
Subsec. (p)(3)(A). Pub. L. 97-248, Sec. 356(b)(1)(A), substituted
"(7)(A)(ii)" for "(6)(A)(ii)".
Subsec. (p)(3)(C)(i). Pub. L. 97-365, Sec. 7(b)(1), substituted
"(l)(6)" for "(l)(3) or (6)".
Pub. L. 97-248, Sec. 356(b)(1)(B), inserted ", (i)(3)(B)(i),"
after "described in subsection (d)".
Subsec. (p)(3)(C)(i)(II). Pub. L. 97-248, Sec. 356(b)(1)(C),
inserted "or otherwise" after "such requests".
Subsec. (p)(4). Pub. L. 97-365, Sec. 7(b)(2), substituted
"(l)(1), (2), (3)," for "(l)(1), (2)," and "(l)(6)," for "(l)(3),
(6)," in introductory provisions, and in subpar. (F)(ii)
substituted "(l)(1), (2), (3), or (5), or (o)(1)," for "(l)(1),
(2), or (5), or (o)(1), the commission described in subsection
(l)(3)".
Pub. L. 97-365, Sec. 8(b), inserted last sentence providing that
in the case of any agency which receives any mailing address under
subsection (m)(2) or (4) and which discloses any such mailing
address to any agent, this paragraph shall apply to such agency and
each such agent (except that, in the case of an agent, any report
to the Secretary or other action with respect to the Secretary
shall be made or taken through such agency).
Pub. L. 97-248, Sec. 356(b)(1)(D), (E), substituted "(i)(1), (2),
(3), or (5)" for "(i)(1), (2), or (5)" wherever appearing, and
inserted ", (i)(3)(B)(i)," after "(d)" wherever appearing.
Subsec. (p)(6)(B)(i). Pub. L. 97-248, Sec. 356(b)(1)(F),
substituted "subsection (i)(7)(A)(ii)" for "subsection
(i)(6)(A)(ii)".
1981 - Subsec. (b)(2). Pub. L. 97-34 inserted prohibition against
disclosure of methods for selection of tax returns for audit.
1980 - Subsec. (d). Pub. L. 96-598 designated existing provision
as par. (1), inserted heading "In general" and in text substituted
"to receive the returns" for "to receive the return", and added
par. (2).
Subsec. (e)(4). Pub. L. 96-589, Sec. 3(c)(1), added par. (4).
Former par. (4), relating to public inspection of returns of
persons whose property was in the hands of a trustee in bankruptcy
or receiver, was struck out.
Subsec. (e)(5). Pub. L. 96-589, Sec. 3(c)(1), added par. (5).
Former par. (5) redesignated (6).
Subsec. (e)(6). Pub. L. 96-589, Sec. 3(c)(1), (2), redesignated
former par. (5) as (6), and in par. (6) as so redesignated,
inserted reference to par. (5). Former par. (6) redesignated (7).
Subsec. (e)(7). Pub. L. 96-589, Sec. 3(c)(1), redesignated former
par. (6) as (7).
Subsec. (l)(7). Pub. L. 96-249, Sec. 127(a)(1), as amended by
Pub. L. 96-611, Sec. 11(a)(1), and Pub. L. 98-369, Sec. 453(b)(5),
added par. (7). Paragraph as originally enacted by Pub. L. 96-249
was designated subsec. (i)(7), but was redesignated subsec. (l)(7)
through amendment by Pub. L. 96-611 and Pub. L. 98-369.
Subsec. (l)(8). Pub. L. 96-265, Sec. 408(a)(1), as amended by
Pub. L. 96-611, Sec. 11(a)(2)(A), added par. (8). Paragraph as
originally enacted by Pub. L. 96-265 was designated (7), but was
redesignated (8) through the amendment by Pub. L. 96-611.
Subsec. (m)(4)(A). Pub. L. 96-499 substituted references to
Secretary of Education for references to Commissioner of Education,
designated existing provisions in part as cl. (i) and, as so
designated, inserted reference to part B of title IV of the Higher
Education Act of 1965, added cl. (ii), and provided that such
disclosures were for use only by officers, employees, or agents of
the Department of Education.
Subsec. (m)(4)(B). Pub. L. 96-499 substituted references to
Secretary of Education for references to Commissioner of Education,
designated existing provisions in part as cl. (ii), and added cl.
(i).
Subsec. (p)(3)(A). Pub. L. 96-265, Sec. 408(a)(2)(A), as amended
by Pub. L. 96-611, Sec. 11(a)(2)(B)(i), substituted "(l)(1),
(4)(B), (5), (7), or (8)" for "(l)(1), (4)(B), (5), or (7)".
Section 408(a)(2)(A) of Pub. L. 96-265 was amended by Pub. L.
96-611 to reflect the redesignations of subsec. (l)(7) and (8) by
Pub. L. 96-611.
Pub. L. 96-249, Sec. 127(a)(2)(A), substituted "(l)(1), (4)(B),
(5), or (7)" for "(l)(1) or (4)(B) or (5)".
Subsec. (p)(4). Pub. L. 96-265, Sec. 408(a)(2)(B), as amended by
Pub. L. 96-611, Sec. 11(a)(2)(B)(ii), substituted "(l)(3), (6),
(7), or (8)" for "(l)(3), (6), or (7)" in introductory provisions.
Section 408(a)(2)(B) of Pub. L. 96-265 was amended by Pub. L.
96-611 to reflect the redesignations of subsec. (l)(7) and (8) by
Pub. L. 96-611.
Pub. L. 96-249, Sec. 127(a)(2)(B), substituted "(l)(3), (6), or
(7)" for "(l)(3) or (6)" in provisions preceding subpar. (A).
Subsec. (p)(4)(F)(i). Pub. L. 96-265, Sec. 408(a)(2)(C), as
amended by Pub. L. 96-611, Sec. 11(a)(2)(B)(iii), substituted
"(l)(6), (7), or (8)" for "(l)(6) or (7)". Section 408(a)(2)(C) of
Pub. L. 96-265 was amended by Pub. L. 96-611 to reflect the
redesignations of subsec. (l)(7) and (8) by Pub. L. 96-611.
Pub. L. 96-249, 127(a)(2)(C), substituted "(l)(6) or (7)" for
"(l)(6)".
1978 - Subsec. (a)(3). Pub. L. 95-600, Sec. 701(bb)(1)(B),
inserted ", subsection (m)(4)(B)," after "subsection
(e)(1)(D)(iii)".
Subsec. (d). Pub. L. 95-600, Sec. 701(bb)(2), inserted "31,"
after "21, 23, 24,".
Subsec. (h)(2). Pub. L. 95-600, Sec. 503(a), substituted "In a
matter involving tax administration, a" for "A", "officers and
employees" for "attorneys" after "open to inspection by or
disclosure to", inserted "any proceeding before a Federal grand
jury or" after "for their use in", and struck out "in a matter
involving tax administration" after "or any Federal or State
court".
Subsec. (h)(2)(A). Pub. L. 95-600, Sec. 503(b)(1), substituted
"the proceeding" for "such proceeding" and inserted "or the
proceeding arose out of, or in connection with, determining the
taxpayer's civil or criminal liability, or the collection of such
civil liability in respect of any tax imposed under this title".
Subsec. (h)(4)(A). Pub. L. 95-600, Sec. 503(b)(2), substituted
"the taxpayer is a party to the proceeding, or the proceeding arose
out of, or in connection with, determining the taxpayer's civil or
criminal liability, or the collection of such civil liability, in
respect of any tax imposed under this title" for "if the taxpayer
is a party to such proceeding".
Subsec. (i)(2), (3). Pub. L. 95-600, Sec. 701(bb)(3), (4),
inserted provisions relating to name and address of taxpayer not
being treated as return information.
Subsec. (k)(4). Pub. L. 95-600, Sec. 701(bb)(5), struck out
reference to income tax in heading and inserted provisions relating
to gift and estate tax and exchange of tax information.
Subsec. (m). Pub. L. 95-600, Sec. 701(bb)(1)(A), reenacted pars.
(1) to (3) without change and added par. (4).
1977 - Subsec. (m). Pub. L. 95-210 changed the statement in the
existing provisions describing the Secretary's authority by
substituting provisions that the Secretary "may disclose" for
provisions under which the Secretary was "authorized to disclose",
inserted headings at beginning of existing pars. (1) and (2), and
added par. (3).
1976 - Pub. L. 94-455 among other changes, substituted provisions
treating income tax returns as public records and allowing
inspection only under regulation approved by the President except
in certain enumerated situations for provisions treating return
information as confidential and not subject to disclosure except in
limited situations and inserted provisions defining "return" and
"return information" and provisions prohibiting tax information
from being furnished by the Internal Revenue Service to another
agency unless the other agency establishes procedures for
safeguarding the information it receives.
Subsec. (g). Pub. L. 94-202 added subsec. (g) relating to
disclosure of information to Secretary of Health, Education, and
Welfare.
1974 - Subsec. (g). Pub. L. 93-406 added subsec. (g) relating to
disclosure of information with respect to deferred compensation
plans.
1966 - Pub. L. 89-713 substituted "disclosure of information as
to persons filing income tax returns" for "lists of taxpayers" in
section catchline and, in subsec. (f), substituted provisions
authorizing the furnishing to an inquirer of the information as to
whether or not a person has filed an income tax return in a
designated internal revenue district for a particular taxable year
for provisions directing the preparation of lists containing the
name and post-office address of each person making an income tax
return in an internal revenue district to be made available for
public inspection in the office of the principal internal revenue
officer for the internal revenue district in which the return was
filed.
1965 - Subsec. (a)(2). Pub. L. 89-44 substituted "B and C" for
"B, C, and D".
1964 - Subsec. (a)(2). Pub. L. 88-563 inserted reference to
chapter 41.
-CHANGE-
CHANGE OF NAME
Words "magistrate judge" substituted for "magistrate" wherever
appearing in subsec. (i) pursuant to section 321 of Pub. L.
101-650, set out as a note under section 631 of Title 28, Judiciary
and Judicial Procedure.
-MISC2-
EFFECTIVE DATE OF 2003 AMENDMENT
Pub. L. 108-89, title II, Sec. 201(b), Oct. 1, 2003, 117 Stat.
1132, provided that: "The amendment made by subsection (a)
[amending this section] shall apply to requests made after
September 30, 2003."
EFFECTIVE DATE OF 2002 AMENDMENTS
Amendment by Pub. L. 107-296 effective 60 days after Nov. 25,
2002, see section 4 of Pub. L. 107-296, set out as an Effective
Date note under section 101 of Title 6, Domestic Security.
Pub. L. 107-147, title IV, Sec. 416(c)(2), Mar. 9, 2002, 116
Stat. 55, provided that: "The amendments made by this subsection
[amending this section] shall take effect on the date of the
enactment of this Act [Mar. 9, 2002]."
Pub. L. 107-134, title II, Sec. 201(d), Jan. 23, 2002, 115 Stat.
2444, provided that: "The amendments made by this section [amending
this section and sections 6105 and 7213 of this title] shall apply
to disclosures made on or after the date of the enactment of this
Act [Jan. 23, 2002]."
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by section 1(a)(7) [title III, Sec. 304(a)] of Pub. L.
106-554 effective Dec. 21, 2000, see section 1(a)(7) [title III,
Sec. 304(d)] of Pub. L. 106-554, set out as a note under section
6110 of this title.
Amendment by section 1(a)(7) [title III, Sec. 313(c)] of Pub. L.
106-554 effective as if included in the provisions of the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, to which such amendment relates, see section 1(a)(7)
[title III, Sec. 313(f)] of Pub. L. 106-554, set out as a note
under section 6015 of this title.
EFFECTIVE DATE OF 1999 AMENDMENT
Pub. L. 106-170, title V, Sec. 521(a)(3), Dec. 17, 1999, 113
Stat. 1925, provided that: "The amendments made by this subsection
[amending this section and section 6110 of this title] shall take
effect on the date of the enactment of this Act [Dec. 17, 1999]."
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendment by section 4002(a), (h) of Pub. L. 105-277 effective as
if included in the provision of the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, to which
such amendment relates, see section 4002(k) of Pub. L. 105-277, set
out as a note under section 1 of this title.
Pub. L. 105-277, div. J, title IV, Sec. 4006(a)(3), Oct. 21,
1998, 112 Stat. 2681-912, provided that: "The amendments made by
this subsection [amending this section] shall apply to requests
made on or after the date of the enactment of this Act [Oct. 21,
1998]."
Amendment by section 1101(b) of Pub. L. 105-206 effective July
22, 1998, see section 1101(d) of Pub. L. 105-206, set out as a note
under section 7802 of this title.
Pub. L. 105-206, title III, Sec. 3702(c), July 22, 1998, 112
Stat. 777, provided that: "The amendments made by this section
[amending this section] shall apply to requests made by the
Archivist of the United States after the date of the enactment of
this Act [July 22, 1998]."
Pub. L. 105-206, title III, Sec. 3708(b), July 22, 1998, 112
Stat. 779, provided that: "The amendment made by this section
[amending this section] shall take effect on the date of the
enactment of this Act [July 22, 1998]."
Pub. L. 105-206, title III, Sec. 3711(d), July 22, 1998, 112
Stat. 781, provided that: "The amendments made by this section
[amending this section and section 6402 of this title] (other than
subsection (d)) shall apply to refunds payable under section 6402
of the Internal Revenue Code of 1986 after December 31, 1999."
Pub. L. 105-206, title VI, Sec. 6019(d), July 22, 1998, 112 Stat.
823, provided that: "The amendments made by this section [amending
this section and section 6104 of this title] shall take effect on
the date of the enactment of this Act [July 22, 1998]."
Amendment by section 6023(22) of Pub. L. 105-206 effective July
22, 1998, see section 6023(32) of Pub. L. 105-206, set out as a
note under section 34 of this title.
Amendment by sections 6007(f)(4), 6009(d), and 6012(b)(2), (4) 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 6024 of
Pub. L. 105-206, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENTS
Section 1023(b) of Pub. L. 105-34 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
the date of the enactment of this Act [Aug. 5, 1997]."
Section 1026(c) of Pub. L. 105-34 provided that: "The amendments
made by this section [amending this section and section 552a of
Title 5, Government Organization and Employees] shall apply to
levies issued after the date of the enactment of this Act [Aug. 5,
1997]."
Amendment by section 1201(b)(2) of Pub. L. 105-34 applicable to
taxable years beginning after Dec. 31, 1997, see section 1201(c) of
Pub. L. 105-34, set out as a note under section 59 of this title.
Section 1205(d) of Pub. L. 105-34 provided that: "The amendments
made by this section [amending this section and sections 6311 and
7431 of this title] shall take effect on the day 9 months after the
date of the enactment of this Act [Aug. 5, 1997]."
Section 1283(c) of Pub. L. 105-34 provided that: "The amendments
made by this section [amending this section] shall apply to
judicial proceedings commenced after the date of the enactment of
this Act [Aug. 5, 1997]."
Amendment by section 5514(a)(1), (2) of Pub. L. 105-33 effective
as if included in section 110 of the Personal Responsibility and
Work Opportunity Reconciliation Act of 1996, Pub. L. 104-193, at
the time such section 110 became law, see section 5518(c) of Pub.
L. 105-33, set out as a note under section 51 of this title.
Amendment by section 11024(b)(1)-(7) of Pub. L. 105-33 effective
Oct. 1, 1997, except as otherwise provided in title XI of Pub. L.
105-33, see section 11721 of Pub. L. 105-33, set out as a note
under section 4246 of Title 18, Crimes and Criminal Procedure.
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by section 110(l)(2), (4), (5) of Pub. L. 104-193
effective July 1, 1997, with transition rules relating to State
options to accelerate such date, rules relating to claims, actions,
and proceedings commenced before such date, rules relating to
closing out of accounts for terminated or substantially modified
programs and continuance in office of Assistant Secretary for
Family Support, and provisions relating to termination of
entitlement under AFDC program, see section 116 of Pub. L. 104-193,
as amended, set out as an Effective Date note under section 601 of
Title 42, The Public Health and Welfare.
For effective date of amendment by section 316(g)(4) of Pub. L.
104-193, see section 395(a)-(c) of Pub. L. 104-193, set out as a
note under section 654 of Title 42.
Section 403(b) of Pub. L. 104-168 provided that: "The amendment
made by this section [amending this section] shall apply to
requests made after the date of the enactment of this Act [July 30,
1996]."
Section 902(b) of Pub. L. 104-168 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
the date of the enactment of this Act [July 30, 1996]."
Section 1206(c) of Pub. L. 104-168 provided that: "The amendments
made by this section [amending this section and section 7213 of
this title] shall take effect on the date of the enactment of this
Act [July 30, 1996]."
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by section 108(h)(6) of Pub. L. 103-296 effective Mar.
31, 1995, see section 110(a) of Pub. L. 103-296, set out as a note
under section 401 of Title 42, The Public Health and Welfare.
Section 311(c) of Pub. L. 103-296 provided that: "The amendments
made by this section [amending this section and section 1306 of
Title 42, The Public Health and Welfare] shall apply with respect
to requests for information made after the date of the enactment of
this Act [Aug. 15, 1994]."
EFFECTIVE DATE OF 1993 AMENDMENTS
Section 522(c)(1) of Pub. L. 103-182 provided that: "The
amendments made by this section [amending this section] shall take
effect on the date the Agreement [North American Free Trade
Agreement] enters into force with respect to the United States
[Jan. 1, 1994]."
Section 13401(b) of Pub. L. 103-66 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
the date of the enactment of this Act [Aug. 10, 1993]."
Section 13402(c) of Pub. L. 103-66 provided that: "The amendments
made by this section [amending this section] shall take effect on
the date of the enactment of this Act [Aug. 10, 1993]."
Section 13403(c) of Pub. L. 103-66 provided that: "The amendments
made by this section [amending this section] shall take effect on
the date of the enactment of this Act [Aug. 10, 1993]."
Section 13444(b) of Pub. L. 103-66 provided that:
"(1) In general. - Except as provided in paragraph (2), the
amendment made by subsection (a) [amending this section] shall take
effect on the date one year after the date of the enactment of this
Act [Aug. 10, 1993].
"(2) Special rule. - The amendment made by subsection (a) shall
take effect on the date 2 years after the date of the enactment of
this Act in the case of any State if it is established to the
satisfaction of the Secretary of the Treasury that -
"(A) under the law of such State as in effect on the date of
the enactment of this Act, it is impossible for such State to
enter into an agreement meeting the requirements of section
6103(d)(4)(B) of the Internal Revenue Code of 1986 (as added by
subsection (a)), and
"(B) it is likely that such State will enter into such an
agreement during the extension period under this paragraph."
EFFECTIVE DATE OF 1990 AMENDMENT
Section 4203(d) of Pub. L. 101-508, as amended by Pub. L.
103-432, title I, Sec. 151(c)(8), Oct. 31, 1994, 108 Stat. 4436,
provided that: "The amendments made [by] this section [amending
this section and section 1395y of Title 42, The Public Health and
Welfare] shall take effect on the date of the enactment of this Act
[Nov. 5, 1990] and the amendment made by subsection (a)(2)(B)
[amending this section] shall apply to requests made on or after
such date."
[Section 151(c)(8) of Pub. L. 103-432 provided that the amendment
made by that section to section 4203(d) of Pub. L. 101-508, set out
above, is effective as if included in the enactment of Pub. L.
101-508.]
Amendment by section 11101(d)(6) of Pub. L. 101-508 applicable to
taxable years beginning after Dec. 31, 1990, see section 11101(e)
of Pub. L. 101-508, set out as a note under section 1 of this
title.
Amendment by section 11212(b)(3) of Pub. L. 101-508 effective
Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101-508, set out
as a note under section 4081 of this title.
Section 11313(b) of Pub. L. 101-508 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
the date of the enactment of this Act [Nov. 5, 1990]."
EFFECTIVE DATE OF 1989 AMENDMENT
Section 6202(a)(1)(D) of Pub. L. 101-239 provided that: "The
amendments made by this paragraph [amending this section and
section 7213 of this title] shall take effect on the date of the
enactment of this Act [Dec. 19, 1989]."
EFFECTIVE DATE OF 1988 AMENDMENTS
Section 7601(b)(3) of Pub. L. 100-690, as amended by Pub. L.
101-647, title XXXIII, Sec. 3302(a), Nov. 29, 1990, 104 Stat. 4917,
provided that: "The amendments made by this subsection [amending
this section] shall apply to requests made on or after the date of
the enactment of this Act [Nov. 18, 1988], but disclosures may be
made pursuant to such amendments only during the 4-year period
beginning on such date."
Section 7602(e) of Pub. L. 100-690 provided that: "The amendments
made by this section [enacting section 7624 of this title and
amending this section and section 7809 of this title] shall apply
to information first provided more than 90 days after the date of
the enactment of this Act [Nov. 18, 1988]."
Section 1012(bb)(3)(C) of Pub. L. 100-647 provided that: "The
amendments made by this paragraph [amending this section] shall
take effect on the date of the enactment of the Tax Reform Act of
1986 [Oct. 22, 1986]."
Amendment by section 1014(e)(4) of 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.
Section 701(b)(3) of Pub. L. 100-485 provided that:
"(A) In general. - The amendments made by this subsection
[amending this section and section 7213 of this title] shall take
effect on the date of the enactment of this Act [Oct. 13, 1988].
"(B) Special rule. - Nothing in section 2653(c) of the Deficit
Reduction Act of 1984 [Pub. L. 98-369, 26 U.S.C. 6402 note] shall
be construed to limit the application of paragraph (10) of section
6103(l) of the Internal Revenue Code of 1986 (as amended by this
subsection)."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1411(b) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 1411(c) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Section 1568(b) of Pub. L. 99-514 provided that: "The amendments
made by this section [amending this section] shall take effect on
the date of the enactment of this Act [Oct. 22, 1986]."
EFFECTIVE DATE OF 1985 AMENDMENT
Amendment by Pub. L. 99-92 effective Oct. 1, 1985, see section
10(a) of Pub. L. 99-92, set out as a note under section 296k of
Title 42, The Public Health and Welfare.
EFFECTIVE DATE OF 1984 AMENDMENTS
Section 21(g) of Pub. L. 98-378, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by this section [amending this section, sections
6402 and 7213 of this title, and sections 654 and 664 of Title 42,
The Public Health and Welfare] shall apply with respect to refunds
payable under section 6402 of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] after December 31, 1985."
Section 449(b) of Pub. L. 98-369 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
the date of the enactment of this Act [July 18, 1984]."
Amendment by section 453(a)-(b)(3), (6) of Pub. L. 98-369
effective on first day of first calendar month which begins more
than 90 days after July 18, 1984, see section 456(a) of Pub. L.
98-369, set out as an Effective Date note under section 5101 of
this title.
Amendment by section 2651(k) of Pub. L. 98-369 effective July 18,
1984, see section 2651(l)(1) of Pub. L. 98-369, set out as an
Effective Date note under section 1320b-7 of Title 42, The Public
Health and Welfare.
Amendment by section 2653(b)(3) of Pub. L. 98-369 applicable to
refunds payable under section 6402 of this title after Dec. 31,
1985, see section 2653(c) of Pub. L. 98-369, as amended, set out as
a note under section 6402 of this title.
Amendment by section 2663(j)(5)(E) of Pub. L. 98-369 effective
July 18, 1984, but not to be construed as changing or affecting any
right, liability, status or interpretation which existed (under the
provisions of law involved) before that date, see section 2664(b)
of Pub. L. 98-369, set out as a note under section 401 of Title 42,
The Public Health and Welfare.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 98-21 applicable to benefits received after
Dec. 31, 1983, in taxable years ending after such date, except for
any portion of a lump-sum payment of social security benefits
received after Dec. 31, 1983, if the generally applicable payment
date for such portion was before Jan. 1, 1984, see section 121(g)
of Pub. L. 98-21, set out as an Effective Date note under section
86 of this title.
EFFECTIVE DATE OF 1982 AMENDMENTS
Section 7(c) of Pub. L. 97-365 provided that: "The amendments
made by this section [amending this section] shall apply in the
case of loan applications made after September 30, 1982."
Section 8(d) of Pub. L. 97-365 provided that: "The amendments
made by this section [amending this section and section 7213 of
this title] shall take effect on the date of the enactment of this
Act [Oct. 25, 1982]."
Section 356(c) of Pub. L. 97-248 provided that: "The amendments
made by this section [amending this section and section 7213 of
this title] shall take effect on the day after the date of the
enactment of this Act [Sept. 3, 1982]."
Section 358(c) of Pub. L. 97-248 provided that: "The amendments
made by this section [amending this section] shall take effect on
the day after the date of the enactment of this Act [Sept. 3,
1982]."
EFFECTIVE DATE OF 1981 AMENDMENT
Section 701(b) of Pub. L. 97-34 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
disclosures after July 19, 1981."
EFFECTIVE DATE OF 1980 AMENDMENTS
Section 11(a)(3) of Pub. L. 96-611 provided that: "The amendment
made by paragraph (1) [amending section 127(a)(1) of Pub. L.
96-249, which amended this section] shall take effect on May 26,
1980 and the amendments made by paragraph (2) [amending section
408(a)(1), (2) of Pub. L. 96-265, which amended this section and
section 7213 of this title] shall take effect on June 9, 1980."
Section 3(b) of Pub. L. 96-598 provided that: "The amendment made
by this section [amending this section] shall take effect on the
date of the enactment of this Act [Dec. 24, 1980]."
Amendment by Pub. L. 96-589 applicable to bankruptcy cases
commencing more than 90 days after Dec. 24, 1980, see section 7(b)
of Pub. L. 96-589, set out as a note under section 108 of this
title.
Section 302(c) of Pub. L. 96-499 provided that: "The amendments
made by subsections (a) and (b) of this section [amending this
section and section 7213 of this title] shall take effect on the
date of the enactment of this Act [Dec. 5, 1980]."
Section 408(a)(3) of Pub. L. 96-265 provided that: "The
amendments made by this subsection [amending this section and
section 7213 of this title] shall take effect on the date of the
enactment of this Act [June 9, 1980]."
Section 127(a)(3) of Pub. L. 96-249 provided that: "The
amendments made by this subsection [amending this section and
section 7213 of this title] shall take effect on the date of the
enactment of this Act [May 26, 1980]."
EFFECTIVE DATE OF 1978 AMENDMENT
Section 701(bb)(8) of Pub. L. 95-600 provided that:
"(A) Except as provided in subparagraph (B), the amendments made
by this subsection [amending this section and sections 7213 and
7217 of this title] shall take effect January 1, 1977.
"(B) The amendments made by paragraph (7) [amending section 7217
of this title] shall apply with respect to disclosures made after
the date of the enactment of this Act [Nov. 6, 1978]."
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1202(i) of Pub. L. 94-455 provided that: "The amendments
made by this section [enacting section 7217 of this title, amending
this section and sections 4102, 4924, 6108, 6323, 7213, 7513, 7809,
and 7852 of this title, and repealing sections 6106 and 7515 of
this title] take effect January 1, 1977."
EFFECTIVE DATE OF 1974 AMENDMENT
Section 1022(h) of Pub. L. 93-406 provided that the amendment
made by that section is effective Sept. 2, 1974.
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-713 effective Nov. 2, 1966, see section 6
of Pub. L. 89-713, set out as a note under section 6091 of this
title.
EFFECTIVE DATE OF 1965 AMENDMENT
Section 701(e) of Pub. L. 89-44 provided that: "Each amendment
made by title VI [repealing section 7275 of this title and amending
this section and sections 6415, 6416, 6802, 6806, 6808, 7012, 7272,
and 7326 of this title], to the extent that it relates to any tax
provision changed by this Act shall take effect in a manner
consistent with the effective date for such changed tax provision."
REGULATIONS
Pub. L. 106-170, title V, Sec. 521(c), Dec. 17, 1999, 113 Stat.
1927, provided that: "The Secretary of the Treasury or the
Secretary's delegate shall prescribe such regulations as may be
necessary or appropriate to carry out the purposes of section
6103(b)(2)(C), and the last sentence of section 6110(b)(1), of the
Internal Revenue Code of 1986, as added by this section."
Section 11024(c) of Pub. L. 105-33 provided that: "The Secretary
may issue regulations governing the confidentiality of the
information obtained pursuant to subsection (a) [111 Stat. 721] and
the provisions of law amended by subsection (b) [amending this
section and section 7213 of this title]."
Section 522(c)(2) of Pub. L. 103-182 provided that: "Not later
than 90 days after the date of the enactment of this Act [Dec. 8,
1993], the Secretary of the Treasury or his delegate shall issue
temporary regulations to carry out section 6103(l)(14) of the
Internal Revenue Code of 1986, as added by this section."
CONSTRUCTION OF 2002 AMENDMENT
Nothing in amendment by Pub. L. 107-210, other than provisions
relating to COBRA continuation coverage and reporting requirements,
to be construed as creating new mandate on any party regarding
health insurance coverage, see section 203(f) of Pub. L. 107-210,
set out as a note under section 2918 of Title 29, Labor.
-TRANS-
TRANSFER OF FUNCTIONS
For transfer of the functions, personnel, assets, and obligations
of the United States Secret Service, including the functions of the
Secretary of the Treasury relating thereto, to the Secretary of
Homeland Security, and for treatment of related references, see
sections 381, 551(d), 552(d), and 557 of Title 6, Domestic
Security, and the Department of Homeland Security Reorganization
Plan of November 25, 2002, as modified, set out as a note under
section 542 of Title 6.
For transfer of functions, personnel, assets, and liabilities of
the United States Customs Service of the Department of the
Treasury, including functions of the Secretary of the Treasury
relating thereto, to the Secretary of Homeland Security, and for
treatment of related references, see sections 203(1), 551(d),
552(d), and 557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of November 25, 2002, as
modified, set out as a note under section 542 of Title 6.
-MISC3-
ANNUAL REPORT REGARDING ADVANCE PRICING AGREEMENTS
Pub. L. 106-170, title V, Sec. 521(b), Dec. 17, 1999, 113 Stat.
1925, provided that:
"(1) In general. - Not later than 90 days after the end of each
calendar year, the Secretary of the Treasury shall prepare and
publish a report regarding advance pricing agreements.
"(2) Contents of report. - The report shall include the following
for the calendar year to which such report relates:
"(A) Information about the structure, composition, and
operation of the advance pricing agreement program office.
"(B) A copy of each model advance pricing agreement.
"(C) The number of -
"(i) applications filed during such calendar year for advance
pricing agreements;
"(ii) advance pricing agreements executed cumulatively to
date and during such calendar year;
"(iii) renewals of advance pricing agreements issued;
"(iv) pending requests for advance pricing agreements;
"(v) pending renewals of advance pricing agreements;
"(vi) for each of the items in clauses (ii) through (v), the
number that are unilateral, bilateral, and multilateral,
respectively;
"(vii) advance pricing agreements revoked or canceled, and
the number of withdrawals from the advance pricing agreement
program; and
"(viii) advance pricing agreements finalized or renewed by
industry.
"(D) General descriptions of -
"(i) the nature of the relationships between the related
organizations, trades, or businesses covered by advance pricing
agreements;
"(ii) the covered transactions and the business functions
performed and risks assumed by such organizations, trades, or
businesses;
"(iii) the related organizations, trades, or businesses whose
prices or results are tested to determine compliance with
transfer pricing methodologies prescribed in advance pricing
agreements;
"(iv) methodologies used to evaluate tested parties and
transactions and the circumstances leading to the use of those
methodologies;
"(v) critical assumptions made and sources of comparables
used;
"(vi) comparable selection criteria and the rationale used in
determining such criteria;
"(vii) the nature of adjustments to comparables or tested
parties;
"(viii) the nature of any ranges agreed to, including
information regarding when no range was used and why, when
interquartile ranges were used, and when there was a
statistical narrowing of the comparables;
"(ix) adjustment mechanisms provided to rectify results that
fall outside of the agreed upon advance pricing agreement
range;
"(x) the various term lengths for advance pricing agreements,
including rollback years, and the number of advance pricing
agreements with each such term length;
"(xi) the nature of documentation required; and
"(xii) approaches for sharing of currency or other risks.
"(E) Statistics regarding the amount of time taken to complete
new and renewal advance pricing agreements.
"(F) A detailed description of the Secretary of the Treasury's
efforts to ensure compliance with existing advance pricing
agreements.
"(3) Confidentiality. - The reports required by this subsection
shall be treated as authorized by the Internal Revenue Code of 1986
for purposes of section 6103 of such Code, but the reports shall
not include information -
"(A) which would not be permitted to be disclosed under section
6110(c) of such Code if such report were a written determination
as defined in section 6110 of such Code; or
"(B) which can be associated with, or otherwise identify,
directly or indirectly, a particular taxpayer.
"(4) First report. - The report for calendar year 1999 shall
include prior calendar years after 1990."
PROCEDURES FOR AUTHORIZING DISCLOSURE ELECTRONICALLY
Pub. L. 105-206, title II, Sec. 2003(e), July 22, 1998, 112 Stat.
725, provided that: "The Secretary shall establish procedures for
any taxpayer to authorize, on an electronically filed return, the
Secretary to disclose information under section 6103(c) of the
Internal Revenue Code of 1986 to the preparer of the return."
ELECTRONIC ACCESS TO ACCOUNT INFORMATION
Pub. L. 105-206, title II, Sec. 2005, July 22, 1998, 112 Stat.
726, provided that:
"(a) In General. - Not later than December 31, 2006, the
Secretary of the Treasury or the Secretary's delegate shall develop
procedures under which a taxpayer filing returns electronically
(and their designees under section 6103(c) of the Internal Revenue
Code of 1986) would be able to review the taxpayer's account
electronically, but only if all necessary safeguards to ensure the
privacy of such account information are in place.
"(b) Report. - Not later than December 31, 2003, the Secretary of
the Treasury shall report on the progress the Secretary is making
on the development of procedures under subsection (a) to the
Committee on Ways and Means of the House of Representatives and the
Committee on Finance of the Senate."
CONFIDENTIALITY OF TAX RETURN INFORMATION
Pub. L. 105-206, title III, Sec. 3802, July 22, 1998, 112 Stat.
782, provided that: "The Joint Committee on Taxation and the
Secretary of the Treasury shall each conduct a separate study of
the scope and use of provisions regarding taxpayer confidentiality,
and shall report the findings of such study, together with such
recommendations as the Committee or the Secretary deems
appropriate, to the Congress not later than 18 months after the
date of the enactment of this Act [July 22, 1998]. Such study shall
examine -
"(1) the present protections for taxpayer privacy;
"(2) any need for third parties to use tax return information;
"(3) whether greater levels of voluntary compliance may be
achieved by allowing the public to know who is legally required
to file tax returns, but does not file tax returns;
"(4) the interrelationship of the taxpayer confidentiality
provisions in the Internal Revenue Code of 1986 with such
provisions in other Federal law, including section 552a of title
5, United States Code (commonly known as the 'Freedom of
Information Act') [probably should be a reference to the Privacy
Act];
"(5) the impact on taxpayer privacy of the sharing of income
tax return information for purposes of enforcement of State and
local tax laws other than income tax laws, and including the
impact on the taxpayer privacy intended to be protected at the
Federal, State, and local levels under Public Law 105-35, the
Taxpayer Browsing Protection Act of 1997 [see Tables for
classification]; and
"(6) whether the public interest would be served by greater
disclosure of information relating to tax exempt organizations
described in section 501 of the Internal Revenue Code of 1986."
COMBINED EMPLOYMENT TAX REPORTING DEMONSTRATION PROJECT
Section 976(a), (b) of Pub. L. 105-34 provided that:
"(a) In General. - The Secretary of the Treasury shall provide
for a demonstration project to assess the feasibility and
desirability of expanding combined Federal and State tax reporting.
"(b) Description of Demonstration Project. - The demonstration
project under subsection (a) shall be -
"(1) carried out between the Internal Revenue Service and the
State of Montana for a period ending with the date which is 5
years after the date of the enactment of this Act [Aug. 5, 1997],
"(2) limited to the reporting of employment taxes, and
"(3) limited to the disclosure of the taxpayer identity (as
defined in section 6103(b)(6) of such Code) and the signature of
the taxpayer."
PROCEDURES AND POLICIES TO SAFEGUARD CONFIDENTIALITY OF TAXPAYER
INFORMATION
Pub. L. 108-7, div. J, title I, Sec. 103, Feb. 20, 2003, 117
Stat. 437, provided that: "The Internal Revenue Service shall
institute and enforce policies and procedures that will safeguard
the confidentiality of taxpayer information."
Similar provisions were contained in the following prior
appropriation acts:
Pub. L. 107-67, title I, Sec. 103, Nov. 12, 2001, 115 Stat. 523.
Pub. L. 106-554, Sec. 1(a)(3) [title I, Sec. 103], Dec. 21, 2000,
114 Stat. 2763, 2763A-132.
Pub. L. 106-58, title I, Sec. 103, Sept. 29, 1999, 113 Stat. 437.
Pub. L. 105-277, div. A, Sec. 101(h) [title I, Sec. 105], Oct.
21, 1998, 112 Stat. 2681-480, 2681-488.
Pub. L. 105-61, title I, Sec. 105, Oct. 10, 1997, 111 Stat. 1282.
Pub. L. 104-208, div. A, title I, Sec. 101(f) [title I, Sec.
114], Sept. 30, 1996, 110 Stat. 3009-314, 3009-325.
Pub. L. 104-52, title I, Sec. 105, Nov. 19, 1995, 109 Stat. 476.
Pub. L. 103-329, title I, Sec. 108, Sept. 30, 1994, 108 Stat.
2390.
Pub. L. 103-123, title I, Sec. 107, Oct. 28, 1993, 107 Stat.
1234.
CONFIDENTIALITY OF TAX RETURN INFORMATION
Pub. L. 101-647, title XXXIII, Sec. 3304, Nov. 29, 1990, 104
Stat. 4918, provided that:
"(a) In General. - Notwithstanding any other provision of this
Act [see Tables for classification], no commission established by
this Act shall have access to any return or return information,
except to the extent authorized by section 6103 of the Internal
Revenue Code of 1986.
"(b) Definitions. - For purposes of this section, the terms
'return' and 'return information' have the respective meanings
given such terms by section 6103(b) of the Internal Revenue Code of
1986."
CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE OF AMENDMENTS BY
SECTION 2653 OF PUB. L. 98-369
For provisions that nothing in amendments by section 2653 of Pub.
L. 98-369 be construed as exempting debts of corporations or any
other category of persons from application of such amendments, with
such amendments to extend to all Federal agencies (as defined in
such amendments), see section 9402(b) of Pub. L. 100-203, set out
as a note under section 6402 of this title.
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.
REIMBURSEMENT OF COSTS OF SUPPLYING INFORMATION NECESSARY FOR
ADMINISTRATION OF FEDERAL RETIREMENT SYSTEMS
Section 310(c) of Pub. L. 99-335, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The Office
of Personnel Management shall reimburse the costs (as determined by
the Secretary of Health and Human Services) of supplying -
"(1) information under section 6103(l)(12) of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954]; and
"(2) such other information agreed upon by the Director of the
Office of Personnel Management and the Secretary of Health and
Human Services, which is required in the administration of
chapters 83 and 84 of title 5, United States Code.
Section 1106(b) and (c) of the Social Security Act [42 U.S.C.
1306(b), (c)] shall apply to any reimbursement under this
subsection."
TAXPAYER IDENTIFYING NUMBER; PERSONS APPLYING FOR LOANS UNDER
FEDERAL LOAN PROGRAMS REQUIRED TO FURNISH
Pub. L. 97-365, Sec. 4, Oct. 25, 1982, 96 Stat. 1751, which
required that each Federal agency administering an included Federal
loan program require persons applying for loans to furnish their
taxpayer identifying numbers, was repealed and restated in section
7701 of Title 31, Money and Finance, by Pub. L. 103-272, Secs.
4(f)(1)(Y)(i), 7(b), July 5, 1994, 108 Stat. 1363, 1379.
INDIVIDUALS EXPOSED TO OCCUPATIONAL HAZARDS DURING MILITARY
SERVICE; PROCEDURES APPLICABLE FOR LOCATING
Pub. L. 96-128, title V, Sec. 502, Nov. 28, 1979, 93 Stat. 987,
as amended by Pub. L. 96-466, title VII, Sec. 702, Oct. 17, 1980,
94 Stat. 2215; Pub. L. 102-54, Sec. 14(g)(3), June 13, 1991, 105
Stat. 288; Pub. L. 102-83, Sec. 6(e), Aug. 6, 1991, 105 Stat. 407,
provided that: "In order to effectuate more fully the policy
underlying the enactment of section 6103(m)(3) of the Internal
Revenue Code of 1986 regarding the location, for certain purposes,
of individuals who are, or may have been, exposed to occupational
hazards, the Director of the National Institute of Occupational
Safety and Health, upon request by the Secretary of Veterans
Affairs (or the head of any other Federal department, agency, or
instrumentality), shall (1) pursuant to such section 6103(m)(3),
request the mailing addresses of individuals who such Secretary (or
such department, agency, or instrumentality head) certifies may
have been exposed to occupational hazards during active military,
naval, or air service (as defined in section 101(24) of title 38,
United States Code), and (2) provide such addresses to such
Secretary (or such department, agency, or instrumentality head) to
be used solely for the purpose of locating such individuals as part
of an activity being carried out by or on behalf of the Department
of Veterans Affairs (or such other department, agency, or
instrumentality) to determine the status of their health or to
inform them of the possible need for medical care and treatment and
of benefits to which they may be entitled based on disability
resulting from exposure to such occupational hazards. Disclosures
of information made under this section shall for all purposes be
deemed to be disclosures authorized in the Internal Revenue Code of
1986."
Section 802(g)(2) of Pub. L. 96-466 provided that: "The amendment
made by section 702 [amending section 502 of Pub. L. 96-128, set
out above] shall take effect as of November 28, 1979."
INSPECTION OF TAX RETURNS
The Executive orders listed below authorized inspection of
returns for certain specified purposes:
Ex. Ord. No. Date Federal
Register
--------------------------------------------------------------------
10699 Feb. 19, 1957 22 F.R. 1059
10701 Mar. 14, 1957 22 F.R. 1629
10703 Mar. 17, 1957 22 F.R. 1797
10706 Apr. 25, 1957 22 F.R. 3027
10712 May 17, 1957 22 F.R. 3499
10738 Nov. 15, 1957 22 F.R. 9205
10801 Jan. 21, 1959 24 F.R. 521
10806 Mar. 10, 1959 24 F.R. 1823
10808 Mar. 19, 1959 24 F.R. 2221
10815 Apr. 29, 1959 24 F.R. 3474
10818 May 8, 1959 24 F.R. 3799
10846 Oct. 13, 1959 24 F.R. 8318
10855 Nov. 27, 1959 24 F.R. 9565
10871 Mar. 15, 1960 25 F.R. 2251
10876 Apr. 22, 1960 25 F.R. 3569
10906 Jan. 18, 1961 26 F.R. 508
10916 Jan. 25, 1961 26 F.R. 781
10935 Apr. 22, 1961 26 F.R. 3507
10947 June 12, 1961 26 F.R. 5283
10954 July 26, 1961 26 F.R. 6759
10962 Aug. 23, 1961 26 F.R. 8001
10966 Oct. 11, 1961 26 F.R. 9667
10981 Dec. 28, 1961 26 F.R. 12749
11020 May 8, 1962 27 F.R. 4407
11055 Oct. 9, 1962 27 F.R. 9981
11065 Nov. 21, 1962 27 F.R. 11581
11080 Jan. 29, 1963 28 F.R. 903
11082 Feb. 4, 1963 28 F.R. 1131
11083 Feb. 6, 1963 28 F.R. 1245
11099 Mar. 14, 1963 28 F.R. 2619
11102 Apr. 4, 1963 28 F.R. 3373
11109 May 28, 1963 28 F.R. 5351
11133 Dec. 17, 1963 28 F.R. 13835
11153 Apr. 17, 1964 29 F.R. 5335
11176 Sept. 3, 1964 29 F.R. 12607
11192 Jan. 13, 1965 30 F.R. 521
11194 Jan. 26, 1965 30 F.R. 877
11201 Mar. 4, 1965 30 F.R. 2921
11204 Mar. 12, 1965 30 F.R. 3417
11206 Mar. 18, 1965 30 F.R. 3741
11213 Apr. 2, 1965 30 F.R. 4389
11217 Apr. 24, 1965 30 F.R. 5819
11235 July 21, 1965 30 F.R. 9199
11332 Mar. 7, 1967 32 F.R. 3877
11337 Mar. 25, 1967 32 F.R. 5245
11358 June 6, 1967 32 F.R. 8227
11370 Aug. 30, 1967 32 F.R. 12665
11383 Nov. 30, 1967 32 F.R. 17421
11454 Feb. 7, 1969 34 F.R. 1935
11457 Mar. 4, 1969 34 F.R. 3793
11461 Mar. 27, 1969 34 F.R. 5901
11465 Apr. 10, 1969 34 F.R. 6415
11483 Sept. 23, 1969 34 F.R. 14757
11505 Jan. 21, 1970 35 F.R. 939
11535 June 12, 1970 35 F.R. 9809
11584 Mar. 3, 1971 36 F.R. 4365
11611 July 26, 1971 36 F.R. 13889
11624 Oct. 12, 1971 36 F.R. 19965
11631 Nov. 9, 1971 36 F.R. 21575
11650 Feb. 16, 1972 37 F.R. 3739
11655 Mar. 14, 1972 37 F.R. 5477
11656 Mar. 14, 1972 37 F.R. 5479
11682 Aug. 29, 1972 37 F.R. 17701
11697 Jan. 17, 1973 38 F.R. 1723
11706 Mar. 8, 1973 38 F.R. 6663
11709 Mar. 27, 1973 38 F.R. 8131
11711 Apr. 13, 1973 38 F.R. 9483
11719 May 17, 1973 38 F.R. 13315
11720 May 17, 1973 38 F.R. 13317
11722 June 9, 1973 38 F.R. 15437
11786 June 7, 1974 39 F.R. 20473
11859 May 7, 1975 40 F.R. 20265
11900 Jan. 22, 1976 41 F.R. 3461
--------------------------------------------------------------------
Executive Orders 10738, 10906, 10954, 10962, 11102, 11206, 11213,
11650, and 11706, listed above, were revoked by Ex. Ord. No. 12553,
Feb. 25, 1986, 51 F.R. 7237.
-EXEC-
EXECUTIVE ORDER NO. 11805
Ex. Ord. No. 11805, Sept. 20, 1974, 39 F.R. 34261, which related
to inspection of tax returns by the President and certain
designated employees of the White House Office, was revoked by Ex.
Ord. No. 12553, Feb. 25, 1986, 51 F.R. 7237.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 274, 412, 2204, 3406,
4424, 6104, 6105, 6108, 6110, 7213, 7213A, 7217, 7431, 7602, 7612,
7803, 7809, 8021, 9706 of this title; title 5 sections 552a, 3111;
title 8 section 1645; title 13 section 91; title 20 sections 1087e,
1091; title 23 section 143; title 28 sections 530D, 594; title 29
sections 751, 1085a, 1134; title 31 sections 713, 7701; title 38
section 5317; title 42 sections 432, 653, 654a, 1320b-7, 1320b-11,
1382, 1383, 1395y, 3544; title 50 section 436; title 50 App.
section 2411.
-FOOTNOTE-
(!1) So in original. Probably should be "section".
(!2) See References in Text note below.
(!3) So in original. Probably should be "subsection".
(!4) So in original. The comma probably should be a period.
(!5) So in original. Probably should be "subsection".
(!6) So in original.
-End-
-CITE-
26 USC Sec. 6104 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6104. Publicity of information required from certain exempt
organizations and certain trusts
-STATUTE-
(a) Inspection of applications for tax exemption or notice of
status
(1) Public inspection
(A) Organizations described in section 501 or 527
If an organization described in section 501(c) or (d) is
exempt from taxation under section 501(a) for any taxable year
or a political organization is exempt from taxation under
section 527 for any taxable year, the application filed by the
organization with respect to which the Secretary made his
determination that such organization was entitled to exemption
under section 501(a) or notice of status filed by the
organization under section 527(i), together with any paper
submitted in support of such application or notice, and any
letter or other document issued by the Internal Revenue Service
with respect to such application or notice shall be open to
public inspection at the national office of the Internal
Revenue Service. In the case of any application or notice filed
after the date of the enactment of this subparagraph, a copy of
such application or notice and such letter or document shall be
open to public inspection at the appropriate field office of
the Internal Revenue Service (determined under regulations
prescribed by the Secretary). Any inspection under this
subparagraph may be made at such times, and in such manner, as
the Secretary shall by regulations prescribe. After the
application of any organization for exemption from taxation
under section 501(a) has been opened to public inspection under
this subparagraph, the Secretary shall, on the request of any
person with respect to such organization, furnish a statement
indicating the subsection and paragraph of section 501 which it
has been determined describes such organization.
(B) Pension, etc., plans
The following shall be open to public inspection at such
times and in such places as the Secretary may prescribe:
(i) any application filed with respect to the qualification
of a pension, profit-sharing, or stock bonus plan under
section 401(a) or 403(a), an individual retirement account
described in section 408(a), or an individual retirement
annuity described in section 408(b),
(ii) any application filed with respect to the exemption
from tax under section 501(a) of an organization forming part
of a plan or account referred to in clause (i),
(iii) any papers submitted in support of an application
referred to in clause (i) or (ii), and
(iv) any letter or other document issued by the Internal
Revenue Service and dealing with the qualification referred
to in clause (i) or the exemption from tax referred to in
clause (ii).
Except in the case of a plan participant, this subparagraph
shall not apply to any plan referred to in clause (i) having
not more than 25 participants.
(C) Certain names and compensation not to be opened to public
inspection
In the case of any application, document, or other papers,
referred to in subparagraph (B), information from which the
compensation (including deferred compensation) of any
individual may be ascertained shall not be open to public
inspection under subparagraph (B).
(D) Withholding of certain other information
Upon request of the organization submitting any supporting
papers described in subparagraph (A) or (B), the Secretary
shall withhold from public inspection any information contained
therein which he determines relates to any trade secret,
patent, process, style of work, or apparatus, of the
organization, if he determines that public disclosure of such
information would adversely affect the organization. The
Secretary shall withhold from public inspection any information
contained in supporting papers described in subparagraph (A) or
(B) the public disclosure of which he determines would
adversely affect the national defense.
(2) Inspection by committees of Congress
Section 6103(f) shall apply with respect to -
(A) the application for exemption of any organization
described in section 501(c) or (d) which is exempt from
taxation under section 501(a) for any taxable year or notice of
status of any political organization which is exempt from
taxation under section 527 for any taxable year, and any
application referred to in subparagraph (B) of subsection
(a)(1) of this section, and
(B) any other papers which are in the possession of the
Secretary and which relate to such application,
as if such papers constituted returns.
(3) Information available on Internet and in person
(A) In general
The Secretary shall make publicly available, on the Internet
and at the offices of the Internal Revenue Service -
(i) a list of all political organizations which file a
notice with the Secretary under section 527(i), and
(ii) the name, address, electronic mailing address,
custodian of records, and contact person for such
organization.
(B) Time to make information available
The Secretary shall make available the information required
under subparagraph (A) not later than 5 business days after the
Secretary receives a notice from a political organization under
section 527(i).
(b) Inspection of annual information returns
The information required to be furnished by sections 6033, 6034,
and 6058, together with the names and addresses of such
organizations and trusts, shall be made available to the public at
such times and in such places as the Secretary may prescribe.
Nothing in this subsection shall authorize the Secretary to
disclose the name or address of any contributor to any organization
or trust (other than a private foundation, as defined in section
509(a) or a political organization exempt from taxation under
section 527) which is required to furnish such information. In the
case of an organization described in section 501(d), this
subsection shall not apply to copies referred to in section 6031(b)
with respect to such organization.
(c) Publication to State officials
(1) General rule
In case of any organization which is described in section
501(c)(3) and exempt from taxation under section 501(a), or has
applied under section 508(a) for recognition as an organization
described in section 501(c)(3), the Secretary at such times and
in such manner as he may by regulations prescribe shall -
(A) notify the appropriate State officer of a refusal to
recognize such organization as an organization described in
section 501(c)(3), or of the operation of such organization in
a manner which does not meet, or no longer meets, the
requirements of its exemption,
(B) notify the appropriate State officer of the mailing of a
notice of deficiency of tax imposed under section 507 or
chapter 41 or 42, and
(C) at the request of such appropriate State officer, make
available for inspection and copying such returns, filed
statements, records, reports, and other information, relating
to a determination under subparagraph (A) or (B) as are
relevant to any determination under State law.
(2) Appropriate State officer
For purposes of this subsection, the term "appropriate State
officer" means the State attorney general, State tax officer, or
any State official charged with overseeing organizations of the
type described in section 501(c)(3).
(d) Public inspection of certain annual returns, reports,
applications for exemption, and notices of status
(1) In general
In the case of an organization described in subsection (c) or
(d) of section 501 and exempt from taxation under section 501(a)
or an organization exempt from taxation under section 527(a) -
(A) a copy of -
(i) the annual return filed under section 6033 (relating to
returns by exempt organizations) by such organization,
(ii) if the organization filed an application for
recognition of exemption under section 501 or notice of
status under section 527(i), the exempt status application
materials or any notice materials of such organization, and
(iii) the reports filed under section 527(j) (relating to
required disclosure of expenditures and contributions) by
such organization,
shall be made available by such organization for inspection
during regular business hours by any individual at the
principal office of such organization and, if such organization
regularly maintains 1 or more regional or district offices
having 3 or more employees, at each such regional or district
office, and
(B) upon request of an individual made at such principal
office or such a regional or district office, a copy of such
annual return, reports, and exempt status application materials
or such notice materials shall be provided to such individual
without charge other than a reasonable fee for any reproduction
and mailing costs.
The request described in subparagraph (B) must be made in person
or in writing. If such request is made in person, such copy shall
be provided immediately and, if made in writing, shall be
provided within 30 days.
(2) 3-year limitation on inspection of returns
Paragraph (1) shall apply to an annual return filed under
section 6033 only during the 3-year period beginning on the last
day prescribed for filing such return (determined with regard to
any extension of time for filing).
(3) Exceptions from disclosure requirement
(A) Nondisclosure of contributors, etc.
In the case of an organization which is not a private
foundation (within the meaning of section 509(a)) or a
political organization exempt from taxation under section 527,
paragraph (1) shall not require the disclosure of the name or
address of any contributor to the organization. In the case of
an organization described in section 501(d), paragraph (1)
shall not require the disclosure of the copies referred to in
section 6031(b) with respect to such organization.
(B) Nondisclosure of certain other information
Paragraph (1) shall not require the disclosure of any
information if the Secretary withheld such information from
public inspection under subsection (a)(1)(D).
(4) Limitation on providing copies
Paragraph (1)(B) shall not apply to any request if, in
accordance with regulations promulgated by the Secretary, the
organization has made the requested documents widely available,
or the Secretary determines, upon application by an organization,
that such request is part of a harassment campaign and that
compliance with such request is not in the public interest.
(5) Exempt status application materials
For purposes of paragraph (1), the term "exempt status
application materials" means the application for recognition of
exemption under section 501 and any papers submitted in support
of such application and any letter or other document issued by
the Internal Revenue Service with respect to such application.
(6) (!1) Application to nonexempt charitable trusts and nonexempt
private foundations
The organizations referred to in paragraphs (1) and (2) of
section 6033(d) shall comply with the requirements of this
subsection relating to annual returns filed under section 6033 in
the same manner as the organizations referred to in paragraph
(1).
(6) (!1) Notice materials
For purposes of paragraph (1), the term "notice materials"
means the notice of status filed under section 527(i) and any
papers submitted in support of such notice and any letter or
other document issued by the Internal Revenue Service with
respect to such notice.
(6) (!1) Disclosure of reports by Internal Revenue Service
Any report filed by an organization under section 527(j)
(relating to required disclosure of expenditures and
contributions) shall be made available to the public at such
times and in such places as the Secretary may prescribe.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 755; Pub. L. 85-866, title I,
Sec. 75(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 91-172, title I,
Sec. 101(e)(1)-(3), (j)(36), Dec. 30, 1969, 83 Stat. 523, 530; Pub.
L. 93-406, title II, Sec. 1022(g)(1)-(3), Sept. 2, 1974, 88 Stat.
940, 941; Pub. L. 94-455, title XII, Sec. 1201(d)(1), title XIII,
Sec. 1307(d)(2)(B), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976,
90 Stat. 1667, 1727, 1834; Pub. L. 95-227, Sec. 4(e), Feb. 10,
1978, 92 Stat. 23; Pub. L. 95-488, Sec. 1(d), Oct. 20, 1978, 92
Stat. 1638; Pub. L. 95-600, title VII, Sec. 703(m), Nov. 6, 1978,
92 Stat. 2943; Pub. L. 96-603, Sec. 1(b), (d)(3), Dec. 28, 1980, 94
Stat. 3503, 3504; Pub. L. 98-369, div. A, title III, Sec. 306(b),
title IV, Sec. 491(d)(49), July 18, 1984, 98 Stat. 784, 852; Pub.
L. 100-203, title X, Sec. 10702(a), Dec. 22, 1987, 101 Stat.
1330-459; Pub. L. 104-168, title XIII, Sec. 1313(a), July 30, 1996,
110 Stat. 1479; Pub. L. 105-206, title VI, Sec. 6019(a), (b), July
22, 1998, 112 Stat. 823; Pub. L. 105-277, div. J, title I, Sec.
1004(b)(1), Oct. 21, 1998, 112 Stat. 2681-888; Pub. L. 106-230,
Secs. 1(b), 2(b), 3(b), July 1, 2000, 114 Stat. 478, 481, 482; Pub.
L. 106-554, Sec. 1(a)(7) [title III, Sec. 312(a)], Dec. 21, 2000,
114 Stat. 2763, 2763A-640; Pub. L. 107-276, Sec. 3(b), Nov. 2,
2002, 116 Stat. 1931.)
-REFTEXT-
REFERENCES IN TEXT
The date of enactment of this subparagraph, referred to in
subsec. (a)(1)(A), is Sept. 2, 1958.
-MISC1-
AMENDMENTS
2002 - Subsec. (b). Pub. L. 107-276, Sec. 3(b)(1), struck out
"6012(a)(6)," before "6033,".
Subsec. (d)(1)(A)(i). Pub. L. 107-276, Sec. 3(b)(2)(A), struck
out "or section 6012(a)(6) (relating to returns by political
organizations)" before "by such organization,".
Subsec. (d)(2). Pub. L. 107-276, Sec. 3(b)(2)(B), struck out "or
section 6012(a)(6)" after "section 6033".
2000 - Subsec. (a). Pub. L. 106-230, Sec. 1(b)(1)(B), inserted
"or notice of status" after "exemption" in heading.
Subsec. (a)(1)(A). Pub. L. 106-230, Sec. 1(b)(1)(A), in heading,
inserted "or 527" after "section 501", in first sentence, inserted
"or a political organization is exempt from taxation under section
527 for any taxable year" after "taxable year" and "or notice of
status filed by the organization under section 527(i)" before ",
together", in second sentence, inserted "or notice" after "any
application", in last sentence, inserted "for exemption from
taxation under section 501(a)" after "any organization", and
inserted "or notice" after "such application", wherever appearing.
Subsec. (a)(2)(A). Pub. L. 106-230, Sec. 1(b)(3), inserted "or
notice of status of any political organization which is exempt from
taxation under section 527 for any taxable year" after "taxable
year".
Subsec. (a)(3). Pub. L. 106-230, Sec. 1(b)(2), added par. (3).
Subsec. (b). Pub. L. 106-230, Sec. 3(b)(1), inserted
"6012(a)(6)," before "6033" and "or a political organization exempt
from taxation under section 527" after "509(a)".
Subsec. (d). Pub. L. 106-230, Sec. 2(b)(1)(A), inserted
"reports," after "returns," in heading.
Pub. L. 106-230, Sec. 1(b)(4)(A), substituted ", applications for
exemption, and notices of status" for "and applications for
exemption" in heading.
Subsec. (d)(1). Pub. L. 106-230, Sec. 3(b)(2)(B)(i), inserted "or
an organization exempt from taxation under section 527(a)" after
"501(a)" in introductory provisions.
Subsec. (d)(1)(A)(i). Pub. L. 106-230, Sec. 3(b)(2)(A), inserted
"or section 6012(a)(6) (relating to returns by political
organizations)" after "organizations)".
Subsec. (d)(1)(A)(ii). Pub. L. 106-230, Sec. 1(b)(4)(B), inserted
"or notice of status under section 527(i)" after "section 501" and
"or any notice materials" after "materials".
Subsec. (d)(1)(A)(iii). Pub. L. 106-230, Sec. 2(b)(1)(B), added
cl. (iii).
Subsec. (d)(1)(B). Pub. L. 106-230, Sec. 2(b)(1)(C), inserted ",
reports," after "return".
Pub. L. 106-230, Sec. 1(b)(4)(C), inserted "or such notice
materials" after "materials".
Subsec. (d)(2). Pub. L. 106-230, Sec. 3(b)(2)(B)(ii), inserted
"or section 6012(a)(6)" after "section 6033".
Subsec. (d)(3)(A). Pub. L. 106-230, Sec. 2(b)(2), inserted "or a
political organization exempt from taxation under section 527"
after "509(a))".
Subsec. (d)(6). Pub. L. 106-554 added par. (6) relating to
application to nonexempt charitable trusts and nonexempt private
foundations.
Pub. L. 106-230, Sec. 2(b)(3), added par. (6) relating to
disclosure of reports by Internal Revenue Service.
Pub. L. 106-230, Sec. 1(b)(4)(D), added par. (6) relating to
notice materials.
1998 - Subsec. (b). Pub. L. 105-206, Sec. 6019(a), inserted at
end "In the case of an organization described in section 501(d),
this subsection shall not apply to copies referred to in section
6031(b) with respect to such organization."
Subsec. (d). Pub. L. 105-277 added subsec. (d) and struck out
heading and text of former subsec. (d). Text read as follows: "The
annual return required to be filed under section 6033 (relating to
returns by exempt organizations) by any organization which is a
private foundation within the meaning of section 509(a) shall be
made available by the foundation managers for inspection at the
principal office of the foundation during regular business hours by
any citizen on request made within 180 days after the date of the
publication of notice of its availability. Such notice shall be
published, not later than the day prescribed for filing such annual
return (determined with regard to any extension of time for
filing), in a newspaper having general circulation in the county in
which the principal office of the private foundation is located.
The notice shall state that the annual return of the private
foundation is available at its principal office for inspection
during regular business hours by any citizen who requests it within
180 days after the date of such publication, and shall state the
address and the telephone number of the private foundation's
principal office and the name of its principal manager."
Subsec. (e). Pub. L. 105-277 struck out subsec. (e), which
consisted of pars. (1) to (3) relating to public inspection of
certain annual returns and applications for exemption with a
limitation of applicability of certain provisions.
Subsec. (e)(1)(C). Pub. L. 105-206, Sec. 6019(b), inserted at end
"In the case of an organization described in section 501(d),
subparagraph (A) shall not require the disclosure of the copies
referred to in section 6031(b) with respect to such organization."
1996 - Subsec. (e)(1)(A). Pub. L. 104-168, Sec. 1313(a)(1),
amended subpar. (A) generally. Prior to amendment, subpar. (A) read
as follows: "During the 3-year period beginning on the filing date,
a copy of the annual return filed under section 6033 (relating to
returns by exempt organizations) by any organization to which this
paragraph applies shall be made available by such organization for
inspection during regular business hours by any individual at the
principal office of the organization and, if such organization
regularly maintains 1 or more regional or district offices having 3
or more employees, at each such regional or district office."
Subsec. (e)(2)(A). Pub. L. 104-168, Sec. 1313(a)(2), inserted
before the period at end "(and, upon request of an individual made
at such principal office or such a regional or district office, a
copy of the material requested to be available for inspection under
this subparagraph shall be provided (in accordance with the last
sentence of paragraph (1)(A)) to such individual without charge
other than reasonable fee for any reproduction and mailing costs)".
Subsec. (e)(3). Pub. L. 104-168, Sec. 1313(a)(3), added par. (3).
1987 - Subsec. (e). Pub. L. 100-203 added subsec. (e).
1984 - Subsec. (a)(1)(B)(i). Pub. L. 98-369, Sec. 491(d)(49),
substituted "or 403(a)" for ", 403(a), or 405(a)".
Subsec. (d). Pub. L. 98-369, Sec. 306(b), substituted "shall
state the address and the telephone number of the private
foundation's principal office" for "shall state the address of the
private foundation's principal office".
1980 - Subsec. (b). Pub. L. 96-603, Sec. 1(d)(3), struck out
"6056," after "6034,".
Subsec. (d). Pub. L. 96-603, Sec. 1(b), substituted in heading
"annual returns" for "annual reports" and in text "section 6033
(relating to returns by exempt organizations) by any organization
which is a private foundation within the meaning of section 509(a)"
for "section 6056 (relating to annual reports by private
foundations)" and "annual return" for "annual report" wherever
appearing.
1978 - Subsec. (a)(1)(A). Pub. L. 95-488, Sec. 1(d)(1), struck
out "(other than in paragraph (21) thereof)" after "section
501(c)".
Pub. L. 95-227, Sec. 4(e)(1), inserted "(other than in paragraph
(21) thereof)" after "501(c)".
Subsec. (a)(2). Pub. L. 95-600 substituted "Section 6103(f)" for
"Section 6103(d)".
Subsec. (b). Pub. L. 95-488, Sec. 1(d)(2), struck out provisions
exempting from applicability of this subsec. the information
required by a trust described in section 501(c)(21).
Pub. L. 95-227, Sec. 4(e)(2), inserted provisions exempting from
applicability of this subsec. the information required by a trust
described in section 501(c)(21).
1976 - Subsec. (a). Pub. L. 94-455, Secs. 1201(d)(1),
1906(b)(13)(A), struck out in pars. (1)(A), (B), (D), and (2) "or
his delegate" after "Secretary" wherever appearing and inserted in
par. (1)(A) "and any letter or other document issued by the
Internal Revenue Service with respect to such application" after
"in support of such application," and "any such letter or document"
after "a copy of such application".
Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
his delegate" after "Secretary" wherever appearing.
Subsec. (c)(1). Pub. L. 94-455, Secs. 1307(d)(2)(B),
1906(b)(13)(A), struck out in provisions preceding subpar. (A) "or
his delegate" after "Secretary" and in subpar. (B) substituted
"chapter 41 or 42" for "chapter 42".
1974 - Subsec. (a)(1). Pub. L. 93-406, Sec. 1022(g)(1),
substituted "Organizations described in section 501" for "In
general" in heading for subpar. (A), added subpars. (B) and (C),
redesignated existing subpar. (B) as (D), and in subpar. (D) as so
redesignated substituted "Withholding of certain other information"
for "Withholding of certain information" in heading and
"subparagraph (A) or (B)" for "subparagraph (A)" in text.
Subsec. (a)(2)(A). Pub. L. 93-406, Sec. 1022(g)(2), inserted "any
application referred to in subparagraph (B) of subsection (a)(1) of
this section, and".
Subsec. (b). Pub. L. 93-406, Sec. 1022(g)(3), which purported to
amend subsec. (b) by substituting "6956, and 6058" for "and 6056"
was executed by substituting "6056, and 6058" for "and 6056" as the
probable intent of Congress. See 1980 Amendment note above.
1969 - Subsec. (b). Pub. L. 91-172, Sec. 101(e)(1), (j)(36),
inserted provision prohibiting disclosure by the Secretary or his
delegate of the name or address of any contributor to any
organization or trust other than a private foundation and inserted
reference to section 6056.
Subsecs. (c), (d). Pub. L. 91-172, Sec. 101(e)(2), (3), added
subsecs. (c) and (d).
1958 - Pub. L. 85-866 designated existing provisions as subsec.
(b) and added subsec. (a).
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-276 effective as if included in the
amendments made by Pub. L. 106-230, see section 3(d) of Pub. L.
107-276, set out as a note under section 6012 of this title.
EFFECTIVE DATE OF 2000 AMENDMENTS
Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 312(c)], Dec. 21,
2000, 114 Stat. 2763, 2763A-640, provided that: "The amendments
made by this section [amending this section and provisions set out
as a note under section 1 of this title] shall take effect as if
included in the provisions of the Tax and Trade Relief Extension
Act of 1998 [Pub. L. 105-277, div. J], to which they relate."
Amendment by section 1(b) of Pub. L. 106-230 effective July 1,
2000, except that amendment by section 1(b)(2) of Pub. L. 106-230
effective 45 days after July 1, 2000, see section 1(d) of Pub. L.
106-230, set out as a note under section 527 of this title.
Amendment by section 3(b) of Pub. L. 106-230 applicable to
returns for taxable years beginning after June 30, 2000, see
section 3(d) of Pub. L. 106-230, set out as a note under section
6012 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-277, div. J, title I, Sec. 1004(b)(3), Oct. 21, 1998,
112 Stat. 2681-890, provided that:
"(A) In general. - Except as provided in subparagraph (B), the
amendments made by this subsection [amending this section and
sections 6033, 6652, 6685, and 7207 of this title] shall apply to
requests made after the later of December 31, 1998, or the 60th day
after the Secretary of the Treasury first issues the regulations
referred to in section 6104(d)(4) of the Internal Revenue Code of
1986, as amended by this section.
"(B) Publication of annual returns. - Section 6104(d) of such
Code, as in effect before the amendments made by this subsection,
shall not apply to any return the due date for which is after the
date such amendments take effect under subparagraph (A)."
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1313(c) of Pub. L. 104-168 provided that: "The amendments
made by this section [amending this section and section 6685 of
this title] shall apply to requests made on or after the 60th day
after the Secretary of the Treasury first issues the regulations
referred to section 6104(e)(3) of the Internal Revenue Code of 1986
(as added by subsection (a)(3))."
EFFECTIVE DATE OF 1987 AMENDMENT
Section 10702(b) of Pub. L. 100-203 provided that: "The amendment
made by subsection (a) [amending this section] shall apply -
"(1) to returns for years beginning after December 31, 1986,
and
"(2) on and after the 30th day after the date of the enactment
of this Act [Dec. 22, 1987] in the case of applications submitted
to the Internal Revenue Service -
"(A) after July 15, 1987, or
"(B) on or before July 15, 1987, if the organization has a
copy of the application on July 15, 1987."
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 306(b) of Pub. L. 98-369 effective Jan. 1,
1985, see section 306(c) of Pub. L. 98-369, set out as a note under
section 4946 of this title.
Amendment by section 491(d)(49) of Pub. L. 98-369 applicable to
obligations issued after Dec. 31, 1983, see section 491(f)(1) of
Pub. L. 98-369, set out as a note under section 62 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-603 applicable to taxable years beginning
after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as
a note under section 6033 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section
703(r) of Pub. L. 95-600, set out as a note under section 46 of
this title.
Amendment by Pub. L. 95-488 effective with respect to taxable
years beginning after Dec. 31, 1977, and nothing in amendment by
Pub. L. 95-488 construed to permit disclosure of confidential
business information of contributors to any trust described in
section 501(c)(21), see section 1(e) of Pub. L. 95-488, set out as
a note under section 192 of this title.
Amendment by Pub. L. 95-227 applicable with respect to
contributions, acts, and expenditures made after Dec. 31, 1977, in
and for taxable years beginning after such date, see section 4(f)
of Pub. L. 95-227, set out as an Effective Date note under section
192 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1201(d)(2) of Pub. L. 94-455 provided that: "The
amendments made by this subsection [amending this section] apply to
any letter or other document issued with respect to applications
filed after October 31, 1976."
Amendment by section 1307(d)(2)(B) of Pub. L. 94-455 applicable
on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L.
94-455, set out as a note under section 6001 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Section 1022(g)(4) of Pub. L. 93-406 provided that: "The
amendments made by this subsection [amending this section] shall
apply to applications filed (or documents issued) after the date of
enactment of this Act [Sept. 2, 1974]."
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
under section 4940 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Section 75(c) of Pub. L. 85-866 provided that: "The amendments
made by subsection (a) [amending this section] shall take effect on
the 60th day after the day on which this Act is enacted [Sept. 2,
1958]. The amendments made by subsection (b) [amending section 6033
of this title] shall apply to taxable years ending on or after
December 31, 1958."
EFFECT OF AMENDMENTS ON EXISTING DISCLOSURES
Pub. L. 107-276, Sec. 7, Nov. 2, 2002, 116 Stat. 1935, provided
that: "Notices, reports, or returns that were required to be filed
with the Secretary of the Treasury before the date of the enactment
of the amendments made by this Act [Nov. 2, 2002] and that were
disclosed by the Secretary of the Treasury consistent with the law
in effect at the time of disclosure shall remain subject on and
after such date to the disclosure provisions of section 6104 of the
Internal Revenue Code of 1986."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 507, 527, 6110, 6652,
6685, 7207 of this title.
-FOOTNOTE-
(!1) So in original. Three pars. (6) have been enacted.
-End-
-CITE-
26 USC Sec. 6105 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6105. Confidentiality of information arising under treaty
obligations
-STATUTE-
(a) In general
Tax convention information shall not be disclosed.
(b) Exceptions
Subsection (a) shall not apply -
(1) to the disclosure of tax convention information to persons
or authorities (including courts and administrative bodies) which
are entitled to such disclosure pursuant to a tax convention,
(2) to any generally applicable procedural rules regarding
applications for relief under a tax convention,
(3) to the disclosure of tax convention information on the same
terms as return information may be disclosed under paragraph
(3)(C) or (7) of section 6103(i), except that in the case of tax
convention information provided by a foreign government, no
disclosure may be made under this paragraph without the written
consent of the foreign government, or
(4) in any case not described in paragraph (1), (2), or (3), to
the disclosure of any tax convention information not relating to
a particular taxpayer if the Secretary determines, after
consultation with each other party to the tax convention, that
such disclosure would not impair tax administration.
(c) Definitions
For purposes of this section -
(1) Tax convention information
The term "tax convention information" means any -
(A) agreement entered into with the competent authority of
one or more foreign governments pursuant to a tax convention,
(B) application for relief under a tax convention,
(C) background information related to such agreement or
application,
(D) document implementing such agreement, and
(E) other information exchanged pursuant to a tax convention
which is treated as confidential or secret under the tax
convention.
(2) Tax convention
The term "tax convention" means -
(A) any income tax or gift and estate tax convention, or
(B) any other convention or bilateral agreement (including
multilateral conventions and agreements and any agreement with
a possession of the United States) providing for the avoidance
of double taxation, the prevention of fiscal evasion,
nondiscrimination with respect to taxes, the exchange of tax
relevant information with the United States, or mutual
assistance in tax matters.
(d) Cross references
For penalties for the unauthorized disclosure of tax
convention information which is return or return information,
see sections 7213, 7213A, and 7431.
-SOURCE-
(Added Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 304(b)(1)],
Dec. 21, 2000, 114 Stat. 2763, 2763A-633; amended Pub. L. 107-134,
title II, Sec. 201(c)(9), Jan. 23, 2002, 115 Stat. 2444; Pub. L.
107-147, title IV, Sec. 417(18), Mar. 9, 2002, 116 Stat. 56.)
-MISC1-
PRIOR PROVISIONS
A prior section 6105, act Aug. 16, 1954, ch. 736, 68A Stat. 755,
authorized the Secretary or his delegate to compile, beginning
after June 31, 1941, all cases in which relief from excess profits
tax has been allowed, prior to repeal by Pub. L. 94-455, title XIX,
Sec. 1906(a)(7), Oct. 4, 1976, 90 Stat. 1824.
AMENDMENTS
2002 - Subsec. (b)(2). Pub. L. 107-134, Sec. 201(c)(9)(A), struck
out "or" at end.
Subsec. (b)(3). Pub. L. 107-134, Sec. 201(c)(9)(D), added par.
(3). Former par. (3) redesignated (4).
Pub. L. 107-134, Sec. 201(c)(9)(B), substituted "paragraph (1),
(2), or (3)" for "paragraphs (1) or (2)".
Subsec. (b)(4). Pub. L. 107-134, Sec. 201(c)(9)(C), redesignated
par. (3) as (4).
Subsec. (c)(1)(C), (E). Pub. L. 107-147 struck out "any" after
subpar. designation.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-134 applicable to disclosures made on or
after Jan. 23, 2002, see section 201(d) of Pub. L. 107-134, set out
as a note under section 6103 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6110 of this title.
-End-
-CITE-
26 USC Sec. 6106 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
[Sec. 6106. Repealed. Pub. L. 94-455, title XII, Sec. 1202(h)(1),
Oct. 4, 1976, 90 Stat. 1688]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 756, related to
inspection of unemployment tax returns.
-End-
-CITE-
26 USC Sec. 6107 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6107. Income tax return preparer must furnish copy of return
to taxpayer and must retain a copy or list
-STATUTE-
(a) Furnishing copy to taxpayer
Any person who is an income tax return preparer with respect to
any return or claim for refund shall furnish a completed copy of
such return or claim to the taxpayer not later than the time such
return or claim is presented for such taxpayer's signature.
(b) Copy or list to be retained by income tax return preparer
Any person who is an income tax return preparer with respect to a
return or claim for refund shall, for the period ending 3 years
after the close of the return period -
(1) retain a completed copy of such return or claim, or retain,
on a list, the name and taxpayer identification number of the
taxpayer for whom such return or claim was prepared, and
(2) make such copy or list available for inspection upon
request by the Secretary.
(c) Regulations
The Secretary shall prescribe regulations under which, in cases
where 2 or more persons are income tax return preparers with
respect to the same return or claim for refund, compliance with the
requirements of subsection (a) or (b), as the case may be, of one
such person shall be deemed to be compliance with the requirements
of such subsection by the other persons.
(d) Definitions
For purposes of this section, the terms "return" and "claim for
refund" have the respective meanings given to such terms by section
6696(e), and the term "return period" has the meaning given to such
term by section 6060(c).
-SOURCE-
(Added Pub. L. 94-455, title XII, Sec. 1203(c), Oct. 4, 1976, 90
Stat. 1690.)
-MISC1-
PRIOR PROVISIONS
A prior section 6107, acts Aug. 16, 1954, ch. 736, 68A Stat. 756;
Nov. 2, 1966, Pub. L. 89-713, Sec. 4(c), 80 Stat. 1110, authorized
an alphabetical list of names of all persons who have paid special
taxes under subtitle D or E of this title to be kept for public
inspection, prior to repeal by Pub. L. 90-618, title II, Sec.
203(a), Oct. 22, 1968, 82 Stat. 1235.
EFFECTIVE DATE
Section applicable to documents prepared after Dec. 31, 1976, see
section 1203(j) of Pub. L. 94-455, set out as an Effective Date of
1976 Amendment note under section 7701 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6695 of this title.
-End-
-CITE-
26 USC Sec. 6108 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6108. Statistical publications and studies
-STATUTE-
(a) Publication or other disclosure of statistics of income
The Secretary shall prepare and publish not less than annually
statistics reasonably available with respect to the operations of
the internal revenue laws, including classifications of taxpayers
and of income, the amounts claimed or allowed as deductions,
exemptions, and credits, and any other facts deemed pertinent and
valuable.
(b) Special statistical studies
The Secretary may, upon written request by any party or parties,
make special statistical studies and compilations involving return
information (as defined in section 6103(b)(2)) and furnish to such
party or parties transcripts of any such special statistical study
or compilation. A reasonable fee may be prescribed for the cost of
the work or services performed for such party or parties.
(c) Anonymous form
No publication or other disclosure of statistics or other
information required or authorized by subsection (a) or special
statistical study authorized by subsection (b) shall in any manner
permit the statistics, study, or any information so published,
furnished, or otherwise disclosed to be associated with, or
otherwise identify, directly or indirectly, a particular taxpayer.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 756; Pub. L. 94-455, title XII,
Sec. 1202(b), Oct. 4, 1976, 90 Stat. 1685.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 designated existing provisions as subsec.
(a), struck out "or his delegate" after "Secretary", inserted "not
less than" after "prepare and publish" and "claimed or" after
"income, the amounts", substituted "internal revenue laws" for
"income tax laws", and added subsecs. (b) and (c).
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section
1202(i) of Pub. L. 94-455, set out as a note under section 6103 of
this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7809 of this title.
-End-
-CITE-
26 USC Sec. 6109 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6109. Identifying numbers
-STATUTE-
(a) Supplying of identifying numbers
When required by regulations prescribed by the Secretary:
(1) Inclusion in returns
Any person required under the authority of this title to make a
return, statement, or other document shall include in such
return, statement, or other document such identifying number as
may be prescribed for securing proper identification of such
person.
(2) Furnishing number to other persons
Any person with respect to whom a return, statement, or other
document is required under the authority of this title to be made
by another person or whose identifying number is required to be
shown on a return of another person shall furnish to such other
person such identifying number as may be prescribed for securing
his proper identification.
(3) Furnishing number of another person
Any person required under the authority of this title to make a
return, statement, or other document with respect to another
person shall request from such other person, and shall include in
any such return, statement, or other document, such identifying
number as may be prescribed for securing proper identification of
such other person.
(4) Furnishing identifying number of income tax return preparer
Any return or claim for refund prepared by an income tax return
preparer shall bear such identifying number for securing proper
identification of such preparer, his employer, or both, as may be
prescribed. For purposes of this paragraph, the terms "return"
and "claim for refund" have the respective meanings given to such
terms by section 6696(e).
For purposes of paragraphs (1), (2), and (3), the identifying
number of an individual (or his estate) shall be such individual's
social security account number.
(b) Limitation
(1) Except as provided in paragraph (2), a return of any person
with respect to his liability for tax, or any statement or other
document in support thereof, shall not be considered for purposes
of paragraphs (2) and (3) of subsection (a) as a return, statement,
or other document with respect to another person.
(2) For purposes of paragraphs (2) and (3) of subsection (a), a
return of an estate or trust with respect to its liability for tax,
and any statement or other document in support thereof, shall be
considered as a return, statement, or other document with respect
to each beneficiary of such estate or trust.
(c) Requirement of information
For purposes of this section, the Secretary is authorized to
require such information as may be necessary to assign an
identifying number to any person.
(d) Use of social security account number
The social security account number issued to an individual for
purposes of section 205(c)(2)(A) of the Social Security Act shall,
except as shall otherwise be specified under regulations of the
Secretary, be used as the identifying number for such individual
for purposes of this title.
[(e) Repealed. Pub. L. 104-188, title I, Sec. 1615(a)(2)(A), Aug.
20, 1996, 110 Stat. 1853]
(f) Access to employer identification numbers by Secretary of
Agriculture for purposes of Food Stamp Act of 1977
(1) In general
In the administration of section 9 of the Food Stamp Act of
1977 (7 U.S.C. 2018) involving the determination of the
qualifications of applicants under such Act, the Secretary of
Agriculture may, subject to this subsection, require each
applicant retail store or wholesale food concern to furnish to
the Secretary of Agriculture the employer identification number
assigned to the store or concern pursuant to this section. The
Secretary of Agriculture shall not have access to any such number
for any purpose other than the establishment and maintenance of a
list of the names and employer identification numbers of the
stores and concerns for use in determining those applicants who
have been previously sanctioned or convicted under section 12 or
15 of such Act (7 U.S.C. 2021 or 2024).
(2) Sharing of information and safeguards
(A) Sharing of information
The Secretary of Agriculture may share any information
contained in any list referred to in paragraph (1) with any
other agency or instrumentality of the United States which
otherwise has access to employer identification numbers in
accordance with this section or other applicable Federal law,
except that the Secretary of Agriculture may share such
information only to the extent that such Secretary determines
such sharing would assist in verifying and matching such
information against information maintained by such other agency
or instrumentality. Any such information shared pursuant to
this subparagraph may be used by such other agency or
instrumentality only for the purpose of effective
administration and enforcement of the Food Stamp Act of 1977 or
for the purpose of investigation of violations of other Federal
laws or enforcement of such laws.
(B) Safeguards
The Secretary of Agriculture, and the head of any other
agency or instrumentality referred to in subparagraph (A),
shall restrict, to the satisfaction of the Secretary of the
Treasury, access to employer identification numbers obtained
pursuant to this subsection only to officers and employees of
the United States whose duties or responsibilities require
access for the purposes described in subparagraph (A). The
Secretary of Agriculture, and the head of any agency or
instrumentality with which information is shared pursuant to
subparagraph (A), shall provide such other safeguards as the
Secretary of the Treasury determines to be necessary or
appropriate to protect the confidentiality of the employer
identification numbers.
(3) Confidentiality and nondisclosure rules
Employer identification numbers that are obtained or maintained
pursuant to this subsection by the Secretary of Agriculture or
the head of any agency or instrumentality with which information
is shared pursuant to paragraph (2) shall be confidential, and no
officer or employee of the United States who has or had access to
the employer identification numbers shall disclose any such
employer identification number obtained thereby in any manner.
For purposes of this paragraph, the term "officer or employee"
includes a former officer or employee.
(4) Sanctions
Paragraphs (1), (2), and (3) of section 7213(a) shall apply
with respect to the unauthorized willful disclosure to any person
of employer identification numbers maintained pursuant to this
subsection by the Secretary of Agriculture or any agency or
instrumentality with which information is shared pursuant to
paragraph (2) in the same manner and to the same extent as such
paragraphs apply with respect to unauthorized disclosures of
return and return information described in such paragraphs.
Paragraph (4) of section 7213(a) shall apply with respect to the
willful offer of any item of material value in exchange for any
such employer identification number in the same manner and to the
same extent as such paragraph applies with respect to offers (in
exchange for any return or return information) described in such
paragraph.
(g) Access to employer identification numbers by Federal Crop
Insurance Corporation for purposes of the Federal Crop Insurance
Act
(1) In general
In the administration of section 506 of the Federal Crop
Insurance Act, the Federal Crop Insurance Corporation may require
each policyholder and each reinsured company to furnish to the
insurer or to the Corporation the employer identification number
of such policyholder, subject to the requirements of this
paragraph. No officer or employee of the Federal Crop Insurance
Corporation, or authorized person shall have access to any such
number for any purpose other than the establishment of a system
of records necessary to the effective administration of such Act.
The Manager of the Corporation may require each policyholder to
provide to the Manager or authorized person, at such times and in
such manner as prescribed by the Manager, the employer
identification number of each entity that holds or acquires a
substantial beneficial interest in the policyholder. For purposes
of this subclause, the term "substantial beneficial interest"
means not less than 5 percent of all beneficial interest in the
policyholder. The Secretary of Agriculture shall restrict, to the
satisfaction of the Secretary of the Treasury, access to employer
identification numbers obtained pursuant to this paragraph only
to officers and employees of the United States or authorized
persons whose duties or responsibilities require access for the
administration of the Federal Crop Insurance Act.
(2) Confidentiality and nondisclosure rules
Employer identification numbers maintained by the Secretary of
Agriculture or the Federal Crop Insurance Corporation pursuant to
this subsection shall be confidential, and except as authorized
by this subsection, no officer or employee of the United States
or authorized person who has or had access to such employer
identification numbers shall disclose any such employer
identification number obtained thereby in any manner. For
purposes of this paragraph, the term "officer or employee"
includes a former officer or employee. For purposes of this
subsection, the term "authorized person" means an officer or
employee of an insurer whom the Manager of the Corporation
designates by rule, subject to appropriate safeguards including a
prohibition against the release of such social security account
numbers (other than to the Corporations) by such person.
(3) Sanctions
Paragraphs (1), (2), and (3) of section 7213(a) shall apply
with respect to the unauthorized willful disclosure to any person
of employer identification numbers maintained by the Secretary of
Agriculture or the Federal Crop Insurance Corporation pursuant to
this subsection in the same manner and to the same extent as such
paragraphs apply with respect to unauthorized disclosures of
return and return information described in such paragraphs.
Paragraph (4) of section 7213(a) shall apply with respect to the
willful offer of any item of material value in exchange for any
such employer identification number in the same manner and to the
same extent as such paragraph applies with respect to offers (in
exchange for any return or return information) described in such
paragraph.
(h) Identifying information required with respect to certain
seller-provided financing
(1) Payor
If any taxpayer claims a deduction under section 163 for
qualified residence interest on any seller-provided financing,
such taxpayer shall include on the return claiming such deduction
the name, address, and TIN of the person to whom such interest is
paid or accrued.
(2) Recipient
If any person receives or accrues interest referred to in
paragraph (1), such person shall include on the return for the
taxable year in which such interest is so received or accrued the
name, address, and TIN of the person liable for such interest.
(3) Furnishing of information between payor and recipient
If any person is required to include the TIN of another person
on a return under paragraph (1) or (2), such other person shall
furnish his TIN to such person.
(4) Seller-provided financing
For purposes of this subsection, the term "seller-provided
financing" means any indebtedness incurred in acquiring any
residence if the person to whom such indebtedness is owed is the
person from whom such residence was acquired.
-SOURCE-
(Added Pub. L. 87-397, Sec. 1(a), Oct. 5, 1961, 75 Stat. 828;
amended Pub. L. 94-455, title XII, Secs. 1203(d), 1211(c), title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1691, 1712, 1834;
Pub. L. 99-514, title XV, Sec. 1524(a), Oct. 22, 1986, 100 Stat.
2749; Pub. L. 100-485, title VII, Secs. 703(c)(3), 704(a), Oct. 13,
1988, 102 Stat. 2427; Pub. L. 101-508, title XI, Sec. 11112(a),
Nov. 5, 1990, 104 Stat. 1388-413; Pub. L. 101-624, title XVII, Sec.
1735(c), title XXII, Sec. 2201(d), Nov. 28, 1990, 104 Stat. 3792,
3953; Pub. L. 102-486, title XIX, Sec. 1933(a), Oct. 24, 1992, 106
Stat. 3031; Pub. L. 103-296, title III, Sec. 316(b), Aug. 15, 1994,
108 Stat. 1532; Pub. L. 103-465, title VII, Sec. 742(b), Dec. 8,
1994, 108 Stat. 5010; Pub. L. 104-188, title I, Secs.
1615(a)(2)(A), 1704(t)(42), Aug. 20, 1996, 110 Stat. 1853, 1889;
Pub. L. 105-206, title III, Sec. 3710(a), July 22, 1998, 112 Stat.
779.)
-REFTEXT-
REFERENCES IN TEXT
Section 205 of the Social Security Act, referred to in subsec.
(d), is classified to section 405 of Title 42, The Public Health
and Welfare.
The Food Stamp Act of 1977, referred to in subsec. (f), is Pub.
L. 88-525, Aug. 31, 1964, 78 Stat. 703, as amended, which is
classified generally to chapter 51 (Sec. 2011 et seq.) of Title 7,
Agriculture. For complete classification of this Act to the Code,
see Short Title note set out under section 2011 of Title 7 and
Tables.
The Federal Crop Insurance Act, referred to in subsec. (g), is
title V of act Feb. 16, 1938, ch. 30, 52 Stat. 72, as amended,
which is classified generally to chapter 36 (Sec. 1501 et seq.) of
Title 7, Agriculture. Section 506 of the Act is classified to
section 1506 of Title 7. For complete classification of this Act to
the Code, see section 1501 of Title 7 and Tables.
-MISC1-
PRIOR PROVISIONS
A prior section 6109 was renumbered section 6116 of this title.
AMENDMENTS
1998 - Subsec. (a). Pub. L. 105-206 substituted "For purposes of
paragraphs (1), (2), and (3)" for "For purposes of this subsection"
in concluding provisions.
1996 - Subsec. (e). Pub. L. 104-188, Sec. 1615(a)(2)(A), struck
out subsec. (e) which read as follows:
"(e) Furnishing Number for Dependents. - Any taxpayer who claims
an exemption under section 151 for any dependent on a return for
any taxable year shall include on such return the identifying
number (for purposes of this title) of such dependent."
Subsecs. (f), (g). Pub. L. 104-188, Sec. 1704(t)(42),
redesignated subsec. (f) relating to access to employer
identification numbers for purposes of Federal Crop Insurance Act
as subsec. (g).
1994 - Subsec. (e). Pub. L. 103-465 substituted "dependents" for
"certain dependents" in heading and amended text generally. Prior
to amendment, text read as follows: "If -
"(1) any taxpayer claims an exemption under section 151 for any
dependent on a return for any taxable year, and
"(2) such dependent has attained the age of 1 year before the
close of such taxable year,
such taxpayer shall include on such return the identifying number
(for purposes of this title) of such dependent."
Subsec. (f)(2). Pub. L. 103-296, Sec. 316(b)(1), amended subsec.
(f) relating to access to employer identification numbers for
purposes of Food Stamp Act of 1977 by adding par. (2) and striking
out former par. (2) "Safeguards" which read as follows: "The
Secretary of Agriculture shall restrict, to the satisfaction of the
Secretary of the Treasury, access to employer identification
numbers obtained pursuant to paragraph (1) only to officers and
employees of the United States whose duties or responsibilities
require access for the administration or enforcement of the Food
Stamp Act of 1977. The Secretary of Agriculture shall provide such
other safeguards as the Secretary of the Treasury determines to be
necessary or appropriate to protect the confidentiality of the
employer identification numbers."
Subsec. (f)(3). Pub. L. 103-296, Sec. 316(b)(2), amended subsec.
(f) relating to access to employer identification numbers for
purposes of Food Stamp Act of 1977 by substituting, in par. (3),
"pursuant to this subsection by the Secretary of Agriculture or the
head of any agency or instrumentality with which information is
shared pursuant to paragraph (2)" for "by the Secretary of
Agriculture pursuant to this subsection" and "employer
identification numbers shall disclose" for "social security account
numbers shall disclose".
Subsec. (f)(4). Pub. L. 103-296, Sec. 316(b)(3), amended subsec.
(f) relating to access to employer identification numbers for
purposes of Food Stamp Act of 1977 by substituting, in par. (4),
"pursuant to this subsection by the Secretary of Agriculture or any
agency or instrumentality with which information is shared pursuant
to paragraph (2)" for "by the Secretary of Agriculture pursuant to
this subsection".
1992 - Subsec. (h). Pub. L. 102-486 added subsec. (h).
1990 - Subsec. (e)(2). Pub. L. 101-508 substituted "1 year" for
"2 years".
Subsec. (f). Pub. L. 101-624, Sec. 2201(d), added subsec. (f)
relating to access to employer identification numbers for purposes
of Federal Crop Insurance Act.
Pub. L. 101-624, Sec. 1735(c), added subsec. (f) relating to
access to employer identification numbers for purposes of Food
Stamp Act of 1977.
1988 - Subsec. (a). Pub. L. 100-485, Sec. 703(c)(3), substituted
"or whose identifying number is required to be shown on a return of
another person shall furnish" for "shall furnish".
Subsec. (e)(2). Pub. L. 100-485, Sec. 704(a), substituted "age of
2" for "age of 5".
1986 - Subsec. (e). Pub. L. 99-514 added subsec. (e).
1976 - Subsec. (a). Pub. L. 94-455, Secs. 1203(d),
1906(b)(13)(A), struck out in provisions preceding par. (1) "or his
delegate" after "Secretary" and added par. (4).
Subsec. (d). Pub. L. 94-455, Sec. 1211(c), added subsec. (d).
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3710(b), July 22, 1998, 112
Stat. 779, provided that: "The amendment made by this section
[amending this section] shall take effect on the date of the
enactment of this Act [July 22, 1998]."
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 1615(a)(2)(A) of Pub. L. 104-188 applicable
with respect to returns the due date for which, without regard to
extensions, is on or after the 30th day after Aug. 20, 1996, with
special rule for 1995 and 1996, see section 1615(d) of Pub. L.
104-188, set out as a note under section 21 of this title.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103-465 applicable to returns for taxable
years beginning after Dec. 31, 1994, but not applicable to returns
for taxable years beginning in 1995 with respect to individuals who
are born after Oct. 31, 1995, and to returns for taxable years
beginning in 1996 with respect to individuals who are born after
Nov. 30, 1996, see section 742(c) of Pub. L. 103-465, set out as a
note under section 32 of this title.
EFFECTIVE DATE OF 1992 AMENDMENT
Section 1933(c) of Pub. L. 102-486 provided that: "The amendments
made by this section [amending this section and section 6724 of
this title] shall apply to taxable years beginning after December
31, 1991."
EFFECTIVE DATE OF 1990 AMENDMENTS
Amendment by section 1735(c) of Pub. L. 101-624 effective and
implemented first day of month beginning 120 days after publication
of implementing regulations to be promulgated not later than Oct.
1, 1991, see section 1781(a) of Pub. L. 101-624, set out as a note
under section 2012 of Title 7, Agriculture.
Section 11112(b) of Pub. L. 101-508 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
returns for taxable years beginning after December 31, 1990."
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 703(c)(3) of Pub. L. 100-485 applicable to
taxable years beginning after Dec. 31, 1988, see section 703(d) of
Pub. L. 100-485, set out as a note under section 21 of this title.
Section 704(b) of Pub. L. 100-485 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 1986 AMENDMENT
Section 1524(c) of Pub. L. 99-514 provided that: "The amendments
made by this section [amending this section and section 6676 of
this title] shall apply to returns the due date for which
(determined without regard to extensions) is after December 31,
1987."
EFFECTIVE DATE
Section 1(d) of Pub. L. 87-397, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Paragraph
(1) of section 6109(a) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954], as added by subsection (a) of this section,
shall apply only in respect of returns, statements, and other
documents relating to periods commencing after December 31, 1961.
Paragraphs (2) and (3) of such section 6109(a) shall apply only in
respect of returns, statements, or other documents relating to
periods commencing after December 31, 1962."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6103, 6695, 6724, 7701 of
this title; title 7 section 1506; title 31 sections 3720A, 7701;
title 42 sections 653a, 1320a-3, 1320a-3a.
-End-
-CITE-
26 USC Sec. 6110 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6110. Public inspection of written determinations
-STATUTE-
(a) General rule
Except as otherwise provided in this section, the text of any
written determination and any background file document relating to
such written determination shall be open to public inspection at
such place as the Secretary may by regulations prescribe.
(b) Definitions
For purposes of this section -
(1) Written determination
(A) In general
The term "written determination" means a ruling,
determination letter, technical advice memorandum, or Chief
Counsel advice.
(B) Exceptions
Such term shall not include any matter referred to in
subparagraph (C) or (D) of section 6103(b)(2).
(2) Background file document
The term "background file document" with respect to a written
determination includes the request for that written
determination, any written material submitted in support of the
request, and any communication (written or otherwise) between the
Internal Revenue Service and persons outside the Internal Revenue
Service in connection with such written determination (other than
any communication between the Department of Justice and the
Internal Revenue Service relating to a pending civil or criminal
case or investigation) received before issuance of the written
determination.
(3) Reference and general written determinations
(A) Reference written determination
The term "reference written determination" means any written
determination which has been determined by the Secretary to
have significant reference value.
(B) General written determination
The term "general written determination" means any written
determination other than a reference written determination.
(c) Exemptions from disclosure
Before making any written determination or background file
document open or available to public inspection under subsection
(a), the Secretary shall delete -
(1) the names, addresses, and other identifying details of the
person to whom the written determination pertains and of any
other person, other than a person with respect to whom a notation
is made under subsection (d)(1), identified in the written
determination or any background file document;
(2) information specifically authorized under criteria
established by an Executive order to be kept secret in the
interest of national defense or foreign policy, and which is in
fact properly classified pursuant to such Executive order;
(3) information specifically exempted from disclosure by any
statute (other than this title) which is applicable to the
Internal Revenue Service;
(4) trade secrets and commercial or financial information
obtained from a person and privileged or confidential;
(5) information the disclosure of which would constitute a
clearly unwarranted invasion of personal privacy;
(6) information contained in or related to examination,
operating, or condition reports prepared by, or on behalf of, or
for use of an agency responsible for the regulation or
supervision of financial institutions; and
(7) geological and geophysical information and data, including
maps, concerning wells.
The Secretary shall determine the appropriate extent of such
deletions and, except in the case of intentional or willful
disregard of this subsection, shall not be required to make such
deletions (nor be liable for failure to make deletions) unless the
Secretary has agreed to such deletions or has been ordered by a
court (in a proceeding under subsection (f)(3)) to make such
deletions.
(d) Procedures with regard to third party contacts
(1) Notations
If, before the issuance of a written determination, the
Internal Revenue Service receives any communication (written or
otherwise) concerning such written determination, any request for
such determination, or any other matter involving such written
determination from a person other than an employee of the
Internal Revenue Service or the person to whom such written
determination pertains (or his authorized representative with
regard to such written determination), the Internal Revenue
Service shall indicate, on the written determination open to
public inspection, the category of the person making such
communication and the date of such communication.
(2) Exception
Paragraph (1) shall not apply to any communication made by the
Chief of Staff of the Joint Committee on Taxation.
(3) Disclosure of identity
In the case of any written determination to which paragraph (1)
applies, any person may file a petition in the United States Tax
Court or file a complaint in the United States District Court for
the District of Columbia for an order requiring that the identity
of any person to whom the written determination pertains be
disclosed. The court shall order disclosure of such identity if
there is evidence in the record from which one could reasonably
conclude that an impropriety occurred or undue influence was
exercised with respect to such written determination by or on
behalf of such person. The court may also direct the Secretary to
disclose any portion of any other deletions made in accordance
with subsection (c) where such disclosure is in the public
interest. If a proceeding is commenced under this paragraph, the
person whose identity is subject to being disclosed and the
person about whom a notation is made under paragraph (1) shall be
notified of the proceeding in accordance with the procedures
described in subsection (f)(4)(B) and shall have the right to
intervene in the proceeding (anonymously, if appropriate).
(4) Period in which to bring action
No proceeding shall be commenced under paragraph (3) unless a
petition is filed before the expiration of 36 months after the
first day that the written determination is open to public
inspection.
(e) Background file documents
Whenever the Secretary makes a written determination open to
public inspection under this section, he shall also make available
to any person, but only upon the written request of that person,
any background file document relating to the written determination.
(f) Resolution of disputes relating to disclosure
(1) Notice of intention to disclose
Except as otherwise provided by subsection (i), the Secretary
shall upon issuance of any written determination, or upon receipt
of a request for a background file document, mail a notice of
intention to disclose such determination or document to any
person to whom the written determination pertains (or a successor
in interest, executor, or other person authorized by law to act
for or on behalf of such person).
(2) Administrative remedies
The Secretary shall prescribe regulations establishing
administrative remedies with respect to -
(A) requests for additional disclosure of any written
determination of any background file document, and
(B) requests to restrain disclosure.
(3) Action to restrain disclosure
(A) Creation of remedy
Any person -
(i) to whom a written determination pertains (or a
successor in interest, executor, or other person authorized
by law to act for or on behalf of such person), or who has a
direct interest in maintaining the confidentiality of any
such written determination or background file document (or
portion thereof),
(ii) who disagrees with any failure to make a deletion with
respect to that portion of any written determination or any
background file document which is to be open or available to
public inspection, and
(iii) who has exhausted his administrative remedies as
prescribed pursuant to paragraph (2),
may, within 60 days after the mailing by the Secretary of a
notice of intention to disclose any written determination or
background file document under paragraph (1), together with the
proposed deletions, file a petition in the United States Tax
Court (anonymously, if appropriate) for a determination with
respect to that portion of such written determination or
background file document which is to be open to public
inspection.
(B) Notice to certain persons
The Secretary shall notify any person to whom a written
determination pertains (unless such person is the petitioner)
of the filing of a petition under this paragraph with respect
to such written determination or related background file
document, and any such person may intervene (anonymously, if
appropriate) in any proceeding conducted pursuant to this
paragraph. The Secretary shall send such notice by registered
or certified mail to the last known address of such person
within 15 days after such petition is served on the Secretary.
No person who has received such a notice may thereafter file
any petition under this paragraph with respect to such written
determination or background file document with respect to which
such notice was received.
(4) Action to obtain additional disclosure
(A) Creation of remedy
Any person who has exhausted the administrative remedies
prescribed pursuant to paragraph (2) with respect to a request
for disclosure may file a petition in the United States Tax
Court or a complaint in the United States District Court for
the District of Columbia for an order requiring that any
written determination or background file document (or portion
thereof) be made open or available to public inspection. Except
where inconsistent with subparagraph (B), the provisions of
subparagraphs (C), (D), (E), (F), and (G) of section 552(a)(4)
of title 5, United States Code, shall apply to any proceeding
under this paragraph. The Court shall examine the matter de
novo and without regard to a decision of a court under
paragraph (3) with respect to such written determination or
background file document, and may examine the entire text of
such written determination or background file document in order
to determine whether such written determination or background
file document or any part thereof shall be open or available to
public inspection under this section. The burden of proof with
respect to the issue of disclosure of any information shall be
on the Secretary and any other person seeking to restrain
disclosure.
(B) Intervention
If a proceeding is commenced under this paragraph with
respect to any written determination or background file
document, the Secretary shall, within 15 days after notice of
the petition filed under subparagraph (A) is served on him,
send notice of the commencement of such proceeding to all
persons who are identified by name and address in such written
determination or background file document. The Secretary shall
send such notice by registered or certified mail to the last
known address of such person. Any person to whom such
determination or background file document pertains may
intervene in the proceeding (anonymously, if appropriate). If
such notice is sent, the Secretary shall not be required to
defend the action and shall not be liable for public disclosure
of the written determination or background file document (or
any portion thereof) in accordance with the final decision of
the court.
(5) Expedition of determination
The Tax Court shall make a decision with respect to any
petition described in paragraph (3) at the earliest practicable
date.
(6) Publicity of Tax Court proceedings
Notwithstanding sections 7458 and 7461, the Tax Court may, in
order to preserve the anonymity, privacy, or confidentiality of
any person under this section, provide by rules adopted under
section 7453 that portions of hearings, testimony, evidence, and
reports in connection with proceedings under this section may be
closed to the public or to inspection by the public.
(g) Time for disclosure
(1) In general
Except as otherwise provided in this section, the text of any
written determination or any background file document (as
modified under subsection (c)) shall be open or available to
public inspection -
(A) no earlier than 75 days, and no later than 90 days, after
the notice provided in subsection (f)(1) is mailed, or, if
later,
(B) within 30 days after the date on which a court decision
under subsection (f)(3) becomes final.
(2) Postponement by order of court
The court may extend the period referred to in paragraph (1)(B)
for such time as the court finds necessary to allow the Secretary
to comply with its decision.
(3) Postponement of disclosure for up to 90 days
At the written request of the person by whom or on whose behalf
the request for the written determination was made, the period
referred to in paragraph (1)(A) shall be extended (for not to
exceed an additional 90 days) until the day which is 15 days
after the date of the Secretary's determination that the
transaction set forth in the written determination has been
completed.
(4) Additional 180 days
If -
(A) the transaction set forth in the written determination is
not completed during the period set forth in paragraph (3), and
(B) the person by whom or on whose behalf the request for the
written determination was made establishes to the satisfaction
of the Secretary that good cause exists for additional delay in
opening the written determination to public inspection,
the period referred to in paragraph (3) shall be further extended
(for not to exceed an additional 180 days) until the day which is
15 days after the date of the Secretary's determination that the
transaction set forth in the written determination has been
completed.
(5) Special rules for certain written determinations, etc.
Notwithstanding the provisions of paragraph (1), the Secretary
shall not be required to make available to the public -
(A) any technical advice memorandum, any Chief Counsel
advice, and any related background file document involving any
matter which is the subject of a civil fraud or criminal
investigation or jeopardy or termination assessment until after
any action relating to such investigation or assessment is
completed, or
(B) any general written determination and any related
background file document that relates solely to approval of the
Secretary of any adoption or change of -
(i) the funding method or plan year of a plan under section
412,
(ii) a taxpayer's annual accounting period under section
442,
(iii) a taxpayer's method of accounting under section
446(e), or
(iv) a partnership's or partner's taxable year under
section 706,
but the Secretary shall make any such written determination and
related background file document available upon the written
request of any person after the date on which (except for this
subparagraph) such determination would be open to public
inspection.
(h) Disclosure of prior written determinations and related
background file documents
(1) In general
Except as otherwise provided in this subsection, a written
determination issued pursuant to a request made before November
1, 1976, and any background file document relating to such
written determination shall be open or available to public
inspection in accordance with this section.
(2) Time for disclosure
In the case of any written determination or background file
document which is to be made open or available to public
inspection under paragraph (1) -
(A) subsection (g) shall not apply, but
(B) such written determination or background file document
shall be made open or available to public inspection at the
earliest practicable date after funds for that purpose have
been appropriated and made available to the Internal Revenue
Service.
(3) Order of release
Any written determination or background file document described
in paragraph (1) shall be open or available to public inspection
in the following order starting with the most recent written
determination in each category:
(A) reference written determinations issued under this title;
(B) general written determinations issued after July 4, 1967;
and
(C) reference written determinations issued under the
Internal Revenue Code of 1939 or corresponding provisions of
prior law.
General written determinations not described in subparagraph (B)
shall be open to public inspection on written request, but not
until after the written determinations referred to in
subparagraphs (A), (B), and (C) are open to public inspection.
(4) Notice that prior written determinations are open to public
inspection
Notwithstanding the provisions of subsections (f)(1) and
(f)(3)(A), not less than 90 days before making any portion of a
written determination described in this subsection open to public
inspection, the Secretary shall issue public notice in the
Federal Register that such written determination is to be made
open to public inspection. The person who received a written
determination may, within 75 days after the date of publication
of notice under this paragraph, file a petition in the United
States Tax Court (anonymously, if appropriate) for a
determination with respect to that portion of such written
determination which is to be made open to public inspection. The
provisions of subsections (f)(3)(B), (5), and (6) shall apply if
such a petition is filed. If no petition is filed, the text of
any written determination shall be open to public inspection no
earlier than 90 days, and no later than 120 days, after notice is
published in the Federal Register.
(5) Exclusion
Subsection (d) shall not apply to any written determination
described in paragraph (1).
(i) Special rules for disclosure of Chief Counsel advice
(1) Chief Counsel advice defined
(A) In general
For purposes of this section, the term "Chief Counsel advice"
means written advice or instruction, under whatever name or
designation, prepared by any national office component of the
Office of Chief Counsel which -
(i) is issued to field or service center employees of the
Service or regional or district employees of the Office of
Chief Counsel; and
(ii) conveys -
(I) any legal interpretation of a revenue provision;
(II) any Internal Revenue Service or Office of Chief
Counsel position or policy concerning a revenue provision;
or
(III) any legal interpretation of State law, foreign law,
or other Federal law relating to the assessment or
collection of any liability under a revenue provision.
(B) Revenue provision defined
For purposes of subparagraph (A), the term "revenue
provision" means any existing or former internal revenue law,
regulation, revenue ruling, revenue procedure, other published
or unpublished guidance, or tax treaty, either in general or as
applied to specific taxpayers or groups of specific taxpayers.
(2) Additional documents treated as Chief Counsel advice
The Secretary may by regulation provide that this section shall
apply to any advice or instruction prepared and issued by the
Office of Chief Counsel which is not described in paragraph (1).
(3) Deletions for Chief Counsel advice
In the case of Chief Counsel advice open to public inspection
pursuant to this section -
(A) paragraphs (2) through (7) of subsection (c) shall not
apply, but
(B) the Secretary may make deletions of material in
accordance with subsections (b) and (c) of section 552 of title
5, United States Code, except that in applying subsection
(b)(3) of such section, no statutory provision of this title
shall be taken into account.
(4) Notice of intention to disclose
(A) Nontaxpayer-specific Chief Counsel advice
In the case of Chief Counsel advice which is written without
reference to a specific taxpayer or group of specific taxpayers
-
(i) subsection (f)(1) shall not apply; and
(ii) the Secretary shall, within 60 days after the issuance
of the Chief Counsel advice, complete any deletions described
in subsection (c)(1) or paragraph (3) and make the Chief
Counsel advice, as so edited, open for public inspection.
(B) Taxpayer-specific Chief Counsel advice
In the case of Chief Counsel advice which is written with
respect to a specific taxpayer or group of specific taxpayers,
the Secretary shall, within 60 days after the issuance of the
Chief Counsel advice, mail the notice required by subsection
(f)(1) to each such taxpayer. The notice shall include a copy
of the Chief Counsel advice on which is indicated the
information that the Secretary proposes to delete pursuant to
subsection (c)(1). The Secretary may also delete from the copy
of the text of the Chief Counsel advice any of the information
described in paragraph (3), and shall delete the names,
addresses, and other identifying details of taxpayers other
than the person to whom the advice pertains, except that the
Secretary shall not delete from the copy of the Chief Counsel
advice that is furnished to the taxpayer any information of
which that taxpayer was the source.
(j) Civil remedies
(1) Civil action
Whenever the Secretary -
(A) fails to make deletions required in accordance with
subsection (c), or
(B) fails to follow the procedures in subsection (g) or
(i)(4)(B),
the recipient of the written determination or any person
identified in the written determination shall have as an
exclusive civil remedy an action against the Secretary in the
United States Court of Federal Claims, which shall have
jurisdiction to hear any action under this paragraph.
(2) Damages
In any suit brought under the provisions of paragraph (1)(A) in
which the Court determines that an employee of the Internal
Revenue Service intentionally or willfully failed to delete in
accordance with subsection (c), or in any suit brought under
subparagraph (1)(B) in which the Court determines that an
employee intentionally or willfully failed to act in accordance
with subsection (g) or (i)(4)(B), the United States shall be
liable to the person in an amount equal to the sum of -
(A) actual damages sustained by the person but in no case
shall a person be entitled to receive less than the sum of
$1,000, and
(B) the costs of the action together with reasonable
attorney's fees as determined by the Court.
(k) Special provisions
(1) Fees
The Secretary is authorized to assess actual costs -
(A) for duplication of any written determination or
background file document made open or available to the public
under this section, and
(B) incurred in searching for and making deletions required
under subsection (c)(1) or (i)(3) from any written
determination or background file document which is available to
public inspection only upon written request.
The Secretary shall furnish any written determination or
background file document without charge or at a reduced charge if
he determines that waiver or reduction of the fee is in the
public interest because furnishing such determination or
background file document can be considered as primarily
benefiting the general public.
(2) Records disposal procedures
Nothing in this section shall prevent the Secretary from
disposing of any general written determination or background file
document described in subsection (b) in accordance with
established records disposition procedures, but such disposal
shall, except as provided in the following sentence, occur not
earlier than 3 years after such written determination is first
made open to public inspection. In the case of any general
written determination described in subsection (h), the Secretary
may dispose of such determination and any related background file
document in accordance with such procedures but such disposal
shall not occur earlier than 3 years after such written
determination is first made open to public inspection if funds
are appropriated for such purpose before January 20, 1979, or not
earlier than January 20, 1979, if funds are not appropriated
before such date. The Secretary shall not dispose of any
reference written determinations and related background file
documents.
(3) Precedential status
Unless the Secretary otherwise establishes by regulations, a
written determination may not be used or cited as precedent. The
preceding sentence shall not apply to change the precedential
status (if any) of written determinations with regard to taxes
imposed by subtitle D of this title.
(l) Section not to apply
This section shall not apply to -
(1) any matter to which section 6104 or 6105 applies, or
(2) any -
(A) written determination issued pursuant to a request made
before November 1, 1976, with respect to the exempt status
under section 501(a) of an organization described in section
501(c) or (d), the status of an organization as a private
foundation under section 509(a), or the status of an
organization as an operating foundation under section
4942(j)(3),
(B) written determination described in subsection (g)(5)(B)
issued pursuant to a request made before November 1, 1976,
(C) determination letter not otherwise described in
subparagraph (A), (B), or (E) issued pursuant to a request made
before November 1, 1976,
(D) background file document relating to any general written
determination issued before July 5, 1967, or
(E) letter or other document described in section
6104(a)(1)(B)(iv) issued before September 2, 1974 .
(m) Exclusive remedy
Except as otherwise provided in this title, or with respect to a
discovery order made in connection with a judicial proceeding, the
Secretary shall not be required by any Court to make any written
determination or background file document open or available to
public inspection, or to refrain from disclosure of any such
documents.
-SOURCE-
(Added Pub. L. 94-455, title XII, Sec. 1201(a), Oct. 4, 1976, 90
Stat. 1660; amended Pub. L. 97-164, title I, Sec. 160(a)(9), Apr.
2, 1982, 96 Stat. 48; Pub. L. 98-620, title IV, Sec. 402(28)(B),
Nov. 8, 1984, 98 Stat. 3359; Pub. L. 102-572, title IX, Sec.
902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 105-206, title
III, Sec. 3509(a)-(c), July 22, 1998, 112 Stat. 772, 773; Pub. L.
106-170, title V, Sec. 521(a)(2), Dec. 17, 1999, 113 Stat. 1925;
Pub. L. 106-554, Sec. 1(a)(7) [title III, Secs. 304(c), 313(e)],
Dec. 21, 2000, 114 Stat. 2763, 2763A-634, 2763A-643.)
-REFTEXT-
REFERENCES IN TEXT
The Internal Revenue Code of 1939, referred to in subsec.
(h)(3)(C), is act Feb. 10, 1939, ch. 2, 53 Stat. 1, as amended.
Prior to the enactment of the Internal Revenue Code of 1986
[formerly I.R.C. 1954], the 1939 Code was classified to former
Title 26, Internal Revenue Code. For table of comparisons of the
1939 Code to the 1986 Code, see Table I preceding section 1 of this
title.
-MISC1-
PRIOR PROVISIONS
A prior section 6110 was renumbered 6116 of this title.
AMENDMENTS
2000 - Subsec. (b)(1). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 304(c)(1)], amended heading and text of par. (1) generally.
Prior to amendment, text read as follows: "The term 'written
determination' means a ruling, determination letter, technical
advice memorandum, or Chief Counsel advice. Such term shall not
include any advance pricing agreement entered into by a taxpayer
and the Secretary and any background information related to such
agreement or any application for an advance pricing agreement."
Subsec. (g)(5)(A). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
313(e)], inserted ", any Chief Counsel advice," after "technical
advice memorandum".
Subsec. (l)(1). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
304(c)(2)], inserted "or 6105" after "6104".
1999 - Subsec. (b)(1). Pub. L. 106-170 inserted at end "Such term
shall not include any advance pricing agreement entered into by a
taxpayer and the Secretary and any background information related
to such agreement or any application for an advance pricing
agreement."
1998 - Subsec. (b)(1). Pub. L. 105-206, Sec. 3509(a), substituted
"technical advice memorandum, or Chief Counsel advice" for "or
technical advice memorandum".
Subsec. (f)(1). Pub. L. 105-206, Sec. 3509(c)(1), substituted
"Except as otherwise provided by subsection (i), the Secretary" for
"The Secretary".
Subsec. (i). Pub. L. 105-206, Sec. 3509(b), added subsec. (i).
Former subsec. (i) redesignated (j).
Subsec. (j). Pub. L. 105-206, Sec. 3509(b), redesignated subsec.
(i) as (j). Former subsec. (j) redesignated (k).
Subsec. (j)(1)(B), (2). Pub. L. 105-206, Sec. 3509(c)(2),
substituted "subsection (g) or (i)(4)(B)" for "subsection (g)".
Subsec. (k). Pub. L. 105-206, Sec. 3509(b), redesignated subsec.
(j) as (k). Former subsec. (k) redesignated (l).
Subsec. (k)(1)(B). Pub. L. 105-206, Sec. 3509(c)(3), substituted
"subsection (c)(1) or (i)(3)" for "subsection (c)".
Subsecs. (l), (m). Pub. L. 105-206, Sec. 3509(b), redesignated
subsecs. (k) and (l) as (l) and (m), respectively.
1992 - Subsec. (i)(1). Pub. L. 102-572 substituted "United States
Court of Federal Claims" for "United States Claims Court".
1984 - Subsec. (f)(5). Pub. L. 98-620 struck out provision that
the Court of Appeals had to expedite any review of such decision in
every way possible.
1982 - Subsec. (i)(1). Pub. L. 97-164 substituted "United States
Claims Court" for "Court of Claims".
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 304(d)], Dec. 21,
2000, 114 Stat. 2763, 2763A-634, provided that: "The amendments
made by this section [enacting section 6105 of this title and
amending this section and section 6103 of this title] shall take
effect on the date of the enactment of this Act [Dec. 21, 2000]."
Amendment by section 1(a)(7) [title III, Sec. 313(e)] of Pub. L.
106-554 effective as if included in the provisions of the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, to which such amendment relates, see section 1(a)(7)
[title III, Sec. 313(f)] of Pub. L. 106-554, set out as a note
under section 6015 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3509(d), July 22, 1998, 112
Stat. 774, provided that:
"(1) In general. - Except as otherwise provided in this
subsection, the amendments made by this section [amending this
section] shall apply to any Chief Counsel advice issued more than
90 days after the date of the enactment of this Act [July 22,
1998].
"(2) Transition rules. - The amendments made by this section
shall apply to any Chief Counsel advice issued after December 31,
1985, and before the 91st day after the date of the enactment of
this Act [July 22, 1998] by the offices of the associate chief
counsel for domestic, employee benefits and exempt organizations,
and international, except that any such Chief Counsel advice shall
be treated as made available on a timely basis if such advice is
made available for public inspection not later than the following
dates:
"(A) One year after the date of the enactment of this Act [July
22, 1998], in the case of all litigation guideline memoranda,
service center advice, tax litigation bulletins, criminal tax
bulletins, and general litigation bulletins.
"(B) Eighteen months after such date of enactment, in the case
of field service advice and technical assistance to the field
issued on or after January 1, 1994.
"(C) Three years after such date of enactment, in the case of
field service advice and technical assistance to the field issued
on or after January 1, 1992, and before January 1, 1994.
"(D) Six years after such date of enactment, in the case of any
other Chief Counsel advice issued after December 31, 1985.
"(3) Documents treated as chief counsel advice. - If the
Secretary of the Treasury by regulation provides pursuant to
section 6110(i)(2) of the Internal Revenue Code of 1986, as added
by this section, that any additional advice or instruction issued
by the Office of Chief Counsel shall be treated as Chief Counsel
advice, such additional advice or instruction shall be made
available for public inspection pursuant to section 6110 of such
Code, as amended by this section, only in accordance with the
effective date set forth in such regulation.
"(4) Chief counsel advice to be available electronically. - The
Internal Revenue Service shall make any Chief Counsel advice issued
more than 90 days after the date of the enactment of this Act [July
22, 1998] and made available for public inspection pursuant to
section 6110 of such Code, as amended by this section, also
available by computer telecommunications within 1 year after
issuance."
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
911 of Pub. L. 102-572, set out as a note under section 171 of
Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-620 not applicable to cases pending on
Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as an
Effective Date note under section 1657 of Title 28, Judiciary and
Judicial Procedure.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section
402 of Pub. L. 97-164, set out as a note under section 171 of Title
28, Judiciary and Judicial Procedure.
EFFECTIVE DATE
Section 1201(e) of Pub. L. 94-455 provided that: "Except as
otherwise provided in this section [enacting this section and
provisions set out below], the amendments made by this section
shall take effect on November 1, 1976."
PENDING REQUESTS
Section 1201(b) of Pub. L. 94-455 provided that: "Any written
determination or background file document which is the subject of a
judicial proceeding pursuant to section 552 of title 5, United
States Code, commenced before January 1, 1976, shall not be treated
as a written determination subject to subsection (h)(1) [subsec.
(h)(1) of this section], but shall be available to the complainant
along with the background file document, if requested, as soon as
practicable after July 1, 1976."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6103, 7430, 7809 of this
title.
-End-
-CITE-
26 USC Sec. 6111 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6111. Registration of tax shelters
-STATUTE-
(a) Registration
(1) In general
Any tax shelter organizer shall register the tax shelter with
the Secretary (in such form and in such manner as the Secretary
may prescribe) not later than the day on which the first offering
for sale of interests in such tax shelter occurs.
(2) Information included in registration
Any registration under paragraph (1) shall include -
(A) information identifying and describing the tax shelter,
(B) information describing the tax benefits of the tax
shelter represented (or to be represented) to investors, and
(C) such other information as the Secretary may prescribe.
(b) Furnishing of tax shelter identification number; inclusion on
return
(1) Sellers, etc.
Any person who sells (or otherwise transfers) an interest in a
tax shelter shall (at such times and in such manner as the
Secretary shall prescribe) furnish to each investor who purchases
(or otherwise acquires) an interest in such tax shelter from such
person the identification number assigned by the Secretary to
such tax shelter.
(2) Inclusion of number on return
Any person claiming any deduction, credit, or other tax benefit
by reason of a tax shelter shall include (in such manner as the
Secretary may prescribe) on the return of tax on which such
deduction, credit, or other benefit is claimed the identification
number assigned by the Secretary to such tax shelter.
(c) Tax shelter
For purposes of this section -
(1) In general
The term "tax shelter" means any investment -
(A) with respect to which any person could reasonably infer
from the representations made, or to be made, in connection
with the offering for sale of interests in the investment that
the tax shelter ratio for any investor as of the close of any
of the first 5 years ending after the date on which such
investment is offered for sale may be greater than 2 to 1, and
(B) which is -
(i) required to be registered under a Federal or State law
regulating securities,
(ii) sold pursuant to an exemption from registration
requiring the filing of a notice with a Federal or State
agency regulating the offering or sale of securities, or
(iii) a substantial investment.
(2) Tax shelter ratio defined
For purposes of this subsection, the term "tax shelter ratio"
means, with respect to any year, the ratio which -
(A) the aggregate amount of the deductions and 350 percent of
the credits which are represented to be potentially allowable
to any investor under subtitle A for all periods up to (and
including) the close of such year, bears to
(B) the investment base as of the close of such year.
(3) Investment base
(A) In general
Except as provided in this paragraph, the term "investment
base" means, with respect to any year, the amount of money and
the adjusted basis of other property (reduced by any liability
to which such other property is subject) contributed by the
investor as of the close of such year.
(B) Certain borrowed amounts excluded
For purposes of subparagraph (A), there shall not be taken
into account any amount borrowed from any person -
(i) who participated in the organization, sale, or
management of the investment, or
(ii) who is a related person (as defined in section
465(b)(3)(C)) to any person described in clause (i),
unless such amount is unconditionally required to be repaid by
the investor before the close of the year for which the
determination is being made.
(C) Certain other amounts included or excluded
(i) Amounts held in cash equivalents, etc.
No amount shall be taken into account under subparagraph
(A) which is to be held in cash equivalent or marketable
securities.
(ii) Amounts included or excluded by Secretary
The Secretary may by regulation -
(I) exclude from the investment base any amount described
in subparagraph (A), or
(II) include in the investment base any amount not
described in subparagraph (A),
if the Secretary determines that such exclusion or inclusion
is necessary to carry out the purposes of this section.
(4) Substantial investment
An investment is a substantial investment if -
(A) the aggregate amount which may be offered for sale
exceeds $250,000, and
(B) there are expected to be 5 or more investors.
(d) Certain confidential arrangements treated as tax shelters
(1) In general
For purposes of this section, the term "tax shelter" includes
any entity, plan, arrangement, or transaction -
(A) a significant purpose of the structure of which is the
avoidance or evasion of Federal income tax for a direct or
indirect participant which is a corporation,
(B) which is offered to any potential participant under
conditions of confidentiality, and
(C) for which the tax shelter promoters may receive fees in
excess of $100,000 in the aggregate.
(2) Conditions of confidentiality
For purposes of paragraph (1)(B), an offer is under conditions
of confidentiality if -
(A) the potential participant to whom the offer is made (or
any other person acting on behalf of such participant) has an
understanding or agreement with or for the benefit of any
promoter of the tax shelter that such participant (or such
other person) will limit disclosure of the tax shelter or any
significant tax features of the tax shelter, or
(B) any promoter of the tax shelter -
(i) claims, knows, or has reason to know,
(ii) knows or has reason to know that any other person
(other than the potential participant) claims, or
(iii) causes another person to claim,
that the tax shelter (or any aspect thereof) is proprietary to
any person other than the potential participant or is otherwise
protected from disclosure to or use by others.
For purposes of this subsection, the term "promoter" means any
person or any related person (within the meaning of section 267
or 707) who participates in the organization, management, or sale
of the tax shelter.
(3) Persons other than promoter required to register in certain
cases
(A) In general
If -
(i) the requirements of subsection (a) are not met with
respect to any tax shelter (as defined in paragraph (1)) by
any tax shelter promoter, and
(ii) no tax shelter promoter is a United States person,
then each United States person who discussed participation in
such shelter shall register such shelter under subsection (a).
(B) Exception
Subparagraph (A) shall not apply to a United States person
who discussed participation in a tax shelter if -
(i) such person notified the promoter in writing (not later
than the close of the 90th day after the day on which such
discussions began) that such person would not participate in
such shelter, and
(ii) such person does not participate in such shelter.
(4) Offer to participate treated as offer for sale
For purposes of subsections (a) and (b), an offer to
participate in a tax shelter (as defined in paragraph (1)) shall
be treated as an offer for sale.
(e) Other definitions
For purposes of this section -
(1) Tax shelter organizer
The term "tax shelter organizer" means -
(A) the person principally responsible for organizing the tax
shelter,
(B) if the requirements of subsection (a) are not met by a
person described in subparagraph (A) at the time prescribed
therefor, any other person who participated in the organization
of the tax shelter, and
(C) if the requirements of subsection (a) are not met by a
person described in subparagraph (A) or (B) at the time
prescribed therefor, any person participating in the sale or
management of the investment at a time when the tax shelter was
not registered under subsection (a).
(2) Year
The term "year" means -
(A) the taxable year of the tax shelter, or
(B) if the tax shelter has no taxable year, the calendar
year.
(f) Regulations
The Secretary may prescribe regulations which provide -
(1) rules for the aggregation of similar investments offered by
the same person or persons for purposes of applying subsection
(c)(4),
(2) that only 1 person shall be required to meet the
requirements of subsection (a) in cases in which 2 or more
persons would otherwise be required to meet such requirements,
(3) exemptions from the requirements of this section, and
(4) such rules as may be necessary or appropriate to carry out
the purposes of this section in the case of foreign tax shelters.
-SOURCE-
(Added Pub. L. 98-369, div. A, title I, Sec. 141(a), July 18, 1984,
98 Stat. 677; amended Pub. L. 99-514, title II, Sec. 201(d)(13),
title XV, Sec. 1531(a), title XVIII, Sec. 1899A(54), Oct. 22, 1986,
100 Stat. 2142, 2749, 2961; Pub. L. 105-34, title X, Sec. 1028(a),
Aug. 5, 1997, 111 Stat. 926.)
-MISC1-
PRIOR PROVISIONS
A prior section 6111 was renumbered 6116 of this title.
AMENDMENTS
1997 - Subsecs. (d) to (f). Pub. L. 105-34 added subsec. (d) and
redesignated former subsecs. (d) and (e) as (e) and (f),
respectively.
1986 - Subsec. (c)(2)(A). Pub. L. 99-514, Sec. 1531(a),
substituted "350 percent" for "200 percent".
Subsec. (c)(3)(B)(ii). Pub. L. 99-514, Sec. 201(d)(13),
substituted "section 465(b)(3)(C)" for "section 168(e)(4)".
Subsec. (d)(1)(B). Pub. L. 99-514, Sec. 1899A(54), substituted
"subparagraph" for "subpargraph".
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1028(e) of Pub. L. 105-34 provided that:
"(1) In general. - Except as provided in paragraph (2), the
amendments made by this section [amending this section and sections
6662 and 6707 of this title] shall apply to any tax shelter (as
defined in section 6111(d) of the Internal Revenue Code of 1986, as
amended by this section) interests in which are offered to
potential participants after the Secretary of the Treasury
prescribes guidance with respect to meeting requirements added by
such amendments.
"(2) Modifications to substantial understatement penalty. - The
amendments made by subsection (c) [amending section 6662 of this
title] shall apply to items with respect to transactions entered
into after the date of the enactment of this Act [Aug. 5, 1997]."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 201(d)(13) of Pub. L. 99-514 applicable to
property placed in service after Dec. 31, 1986, in taxable years
ending after such date, with exceptions, see sections 203 and 204
of Pub. L. 99-514, set out as a note under section 168 of this
title.
Amendment by section 201(d)(13) of Pub. L. 99-514 not applicable
to any property placed in service before Jan. 1, 1994, if such
property placed in service as part of specified rehabilitations,
and not applicable to certain additional rehabilitations, see
section 251(d)(2), (3) of Pub. L. 99-514, set out as a note under
section 46 of this title.
Section 1531(b) of Pub. L. 99-514 provided that: "The amendment
made by this section [amending this section] shall apply to any tax
shelter (within the meaning of section 6111 of the Internal Revenue
Code of 1986 [formerly I.R.C. 1954] as amended by this section)
interests in which are first offered for sale after December 31,
1986."
EFFECTIVE DATE
Section 141(d) of Pub. L. 98-369, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) In general. - The amendments made by this section [enacting
this section and section 6707 of this title and renumbering former
section 6111 as section 6112 of this title] shall apply to any tax
shelter (within the meaning of section 6111 of the Internal Revenue
Code of 1986 [formerly I.R.C. 1954], as added by this section) any
interest in which is first sold to any investor after August 31,
1984.
"(2) Substantial investment test. - For purposes of determining
whether any investment is a tax shelter by reason of section
6111(c)(1)(B)(iii) of such Code (as added by this section), only
offers for sale after August 31, 1984, shall be taken into account.
"(3) Furnishing of shelter identification number for interests
sold before september 1, 1984. - With respect to interests sold
before September 1, 1984, any liability to act under paragraph (1)
of section 6111(b) of such Code (as added by this section) which
would (but for this sentence) arise before such date shall be
deemed to arise on December 31, 1984."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6112, 6707 of this title.
-End-
-CITE-
26 USC Sec. 6112 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6112. Organizers and sellers of potentially abusive tax
shelters must keep lists of investors
-STATUTE-
(a) In general
Any person who -
(1) organizes any potentially abusive tax shelter, or
(2) sells any interest in such a shelter,
shall maintain (in such manner as the Secretary may by regulations
prescribe) a list identifying each person who was sold an interest
in such shelter and containing such other information as the
Secretary may by regulations require.
(b) Potentially abusive tax shelter
For purposes of this section, the term "potentially abusive tax
shelter" means -
(1) any tax shelter (as defined in section 6111) with respect
to which registration is required under section 6111, and
(2) any entity, investment plan or arrangement, or other plan
or arrangement which is of a type which the Secretary determines
by regulations as having a potential for tax avoidance or
evasion.
(c) Special rules
(1) Availability for inspection; retention of information on list
Any person who is required to maintain a list under subsection
(a) -
(A) shall make such list available to the Secretary for
inspection upon request by the Secretary, and
(B) except as otherwise provided under regulations prescribed
by the Secretary, shall retain any information which is
required to be included on such list for 7 years.
(2) Lists which would be required to be maintained by 2 or more
persons
The Secretary shall prescribe regulations which provide that,
in cases in which 2 or more persons are required under subsection
(a) to maintain the same list (or portion thereof), only 1 person
shall be required to maintain such list (or portion).
-SOURCE-
(Added Pub. L. 98-369, div. A, title I, Sec. 142(a), July 18, 1984,
98 Stat. 681.)
-MISC1-
PRIOR PROVISIONS
A prior section 6112 was renumbered 6116 of this title.
EFFECTIVE DATE
Section 142(d) of Pub. L. 98-369 provided that: "The amendments
made by this section [enacting this section and section 6708 of
this title and renumbering former section 6112 as section 6113 of
this title] shall apply to any interest which is first sold to any
investor after August 31, 1984."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6708 of this title.
-End-
-CITE-
26 USC Sec. 6113 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6113. Disclosure of nondeductibility of contributions
-STATUTE-
(a) General rule
Each fundraising solicitation by (or on behalf of) an
organization to which this section applies shall contain an express
statement (in a conspicuous and easily recognizable format) that
contributions or gifts to such organization are not deductible as
charitable contributions for Federal income tax purposes.
(b) Organizations to which section applies
(1) In general
Except as otherwise provided in this subsection, this section
shall apply to any organization which is not described in section
170(c) and which -
(A) is described in subsection (c) (other than paragraph (1)
thereof) or (d) of section 501 and exempt from taxation under
section 501(a),
(B) is a political organization (as defined in section
527(e)), or
(C) was an organization described in subparagraph (A) or (B)
at any time during the 5-year period ending on the date of the
fundraising solicitation or is a successor to an organization
so described at any time during such 5-year period.
(2) Exception for small organizations
(A) Annual gross receipts do not exceed $100,000
This section shall not apply to any organization the gross
receipts of which in each taxable year are normally not more
than $100,000.
(B) Multiple organization rule
The Secretary may treat any group of 2 or more organizations
as 1 organization for purposes of subparagraph (A) where
necessary or appropriate to prevent the avoidance of this
section through the use of multiple organizations.
(3) Special rule for certain fraternal organizations
For purposes of paragraph (1), an organization described in
section 170(c)(4) shall be treated as described in section 170(c)
only with respect to solicitations for contributions or gifts
which are to be used exclusively for purposes referred to in
section 170(c)(4).
(c) Fundraising solicitation
For purposes of this section -
(1) In general
Except as provided in paragraph (2), the term "fundraising
solicitation" means any solicitation of contributions or gifts
which is made -
(A) in written or printed form,
(B) by television or radio, or
(C) by telephone.
(2) Exception for certain letters or calls
The term "fundraising solicitation" shall not include any
letter or telephone call if such letter or call is not part of a
coordinated fundraising campaign soliciting more than 10 persons
during the calendar year.
-SOURCE-
(Added Pub. L. 100-203, title X, Sec. 10701(a), Dec. 22, 1987, 101
Stat. 1330-457.)
-MISC1-
PRIOR PROVISIONS
A prior section 6113 was renumbered 6116 of this title.
EFFECTIVE DATE
Section 10701(d) of Pub. L. 100-203 provided that: "The
amendments made by this section [enacting this section and section
6710 of this title and renumbering former section 6113 as section
6114 of this title] shall apply to solicitations after January 31,
1988."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6710 of this title.
-End-
-CITE-
26 USC Sec. 6114 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6114. Treaty-based return positions
-STATUTE-
(a) In general
Each taxpayer who, with respect to any tax imposed by this title,
takes the position that a treaty of the United States overrules (or
otherwise modifies) an internal revenue law of the United States
shall disclose (in such manner as the Secretary may prescribe) such
position -
(1) on the return of tax for such tax (or any statement
attached to such return), or
(2) if no return of tax is required to be filed, in such form
as the Secretary may prescribe.
(b) Waiver authority
The Secretary may waive the requirements of subsection (a) with
respect to classes of cases for which the Secretary determines that
the waiver will not impede the assessment and collection of tax.
-SOURCE-
(Added Pub. L. 100-647, title I, Sec. 1012(aa)(5)(A), Nov. 10,
1988, 102 Stat. 3532; amended Pub. L. 101-508, title XI, Sec.
11702(c), Nov. 5, 1990, 104 Stat. 1388-514.)
-MISC1-
PRIOR PROVISIONS
A prior section 6114 was renumbered 6116 of this title.
AMENDMENTS
1990 - Subsec. (b). Pub. L. 101-508 struck out "by regulations"
before "waive the requirements".
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 effective as if included in the
provision of the Technical and Miscellaneous Revenue Act of 1988,
Pub. L. 100-647, to which such amendment relates, see section
11702(j) of Pub. L. 101-508, set out as a note under section 59 of
this title.
EFFECTIVE DATE
Section 1012(aa)(5)(D) of Pub. L. 100-647 provided that: "The
amendments made by this paragraph [enacting this section and
section 6712 of this title and renumbering former section 6114 as
section 6115 of this title] shall apply to taxable periods the due
date for filing returns for which (without extension) occurs after
December 31, 1988."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6712 of this title.
-End-
-CITE-
26 USC Sec. 6115 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6115. Disclosure related to quid pro quo contributions
-STATUTE-
(a) Disclosure requirement
If an organization described in section 170(c) (other than
paragraph (1) thereof) receives a quid pro quo contribution in
excess of $75, the organization shall, in connection with the
solicitation or receipt of the contribution, provide a written
statement which -
(1) informs the donor that the amount of the contribution that
is deductible for Federal income tax purposes is limited to the
excess of the amount of any money and the value of any property
other than money contributed by the donor over the value of the
goods or services provided by the organization, and
(2) provides the donor with a good faith estimate of the value
of such goods or services.
(b) Quid pro quo contribution
For purposes of this section, the term "quid pro quo
contribution" means a payment made partly as a contribution and
partly in consideration for goods or services provided to the payor
by the donee organization. A quid pro quo contribution does not
include any payment made to an organization, organized exclusively
for religious purposes, in return for which the taxpayer receives
solely an intangible religious benefit that generally is not sold
in a commercial transaction outside the donative context.
-SOURCE-
(Added Pub. L. 103-66, title XIII, Sec. 13173(a), Aug. 10, 1993,
107 Stat. 456.)
-MISC1-
PRIOR PROVISIONS
A prior section 6115 was renumbered section 6116 of this title.
EFFECTIVE DATE
Section 13173(d) of Pub. L. 103-66 provided that: "The provisions
of this section [enacting this section and section 6714 of this
title and renumbering former section 6115 as 6116 of this title]
shall apply to quid pro quo contributions made on or after January
1, 1994."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6714 of this title.
-End-
-CITE-
26 USC Sec. 6116 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6116. Cross reference
-STATUTE-
For inspection of records, returns, etc., concerning gasoline
or lubricating oils, see section 4102.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 756, Sec. 6109; renumbered Sec.
6110, Pub. L. 87-397, Sec. 1(a), Oct. 5, 1961, 75 Stat. 828;
renumbered Sec. 6111 and amended Pub. L. 94-455, title XII, Sec.
1201(a), title XIX, Sec. 1906(a)(8), Oct. 4, 1976, 90 Stat. 1660,
1824; renumbered Sec. 6112, renumbered Sec. 6113, Pub. L. 98-369,
div. A, title I, Secs. 141(a), 142(a), July 18, 1984, 98 Stat. 677,
681; renumbered Sec. 6114, Pub. L. 100-203, title X, Sec. 10701(a),
Dec. 22, 1987, 101 Stat. 1330-457; renumbered Sec. 6115, Pub. L.
100-647, title I, Sec. 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat.
3532; renumbered Sec. 6116, Pub. L. 103-66, title XIII, Sec.
13173(a), Aug. 10, 1993, 107 Stat. 456.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455, among other changes, substituted in
section catchline "Cross reference" for "Cross references" and
struck out in text reference to section 4876, relating to reports
of Secretary of Agriculture concerning cotton futures, reference to
section 4773, relating to inspection of returns, order forms, and
prescriptions concerning narcotics and marihuana, and reference to
section 4775 relating to authority of Secretary or his delegate to
furnish list of special taxpayers.
-End-
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