26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.

6012-1
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***
must provide Notice of Determination and Notice of Deficiency pursuant to 26 USC 6212, and
6213(a).
Substitute for return under 26 USC 6320, and 6330

26 USC 6065

have to have a 23C to get a lien (affidavit from agent)

IRM 5.1.11.6.5 (or .8?) Substitute for Return (1040 Instruction, pg 109, we get our legal authority from
_____)

IRS says can’t use Title 26 because it has no legal effect.

Title 26. INTERNAL REVENUE CODE

Subtitle F. Procedure and Administration

Chapter 63. ASSESSMENT

Subchapter B. Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

U.S. Code § 6212.Notice of deficiency

(a) IN GENERAL
If the Secretary determines that there is a deficiency in respect of
any tax imposed by subtitles A or B or chapter 41, 42, 43, or 44 he is
authorized to send notice of such deficiency to the taxpayer by certified
mail or registered mail. Such notice shall include a notice to
the taxpayer of the taxpayer’s right to contact a local office of
the taxpayer advocate and the location and phone number of the
appropriate office.
(b) ADDRESS FOR NOTICE OF DEFICIENCY
(1)INCOME AND GIFT TAXES AND CERTAIN EXCISE TAXES
In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship,
notice of a deficiency in respect of a tax imposed by subtitle A, chapter 12, chapter 41, chapter 42,
chapter 43, or chapter 44 if mailed to the taxpayer at his last known address, shall be sufficient for
purposes of subtitle A, chapter 12, chapter 41, chapter 42, chapter 43, chapter 44, and this chapter
even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation, has
terminated its existence.

(2)JOINT INCOME TAX RETURN

In the case of a joint income tax return filed by husband and wife, such notice of deficiency may be a
single joint notice, except that if the Secretaryhas been notified by either spouse that separate
residences have been established, then, in lieu of the single joint notice, a duplicate original of the joint
notice shall be sent by certified mail or registered mail to each spouse at his last known address.

(3)ESTATE TAX
In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship,
notice of a deficiency in respect of atax imposed by chapter 11, if addressed in the name of the
decedent or other person subject toliability and mailed to his last known address, shall be sufficient for
purposes of chapter 11 and of this chapter.

(c) FURTHER DEFICIENCY LETTERS RESTRICTED

(1) GENERAL RULE
If the Secretary has mailed to the taxpayer a notice of deficiency as provided in subsection (a), and the
taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a), the
Secretary shall have no right to determine any additional deficiency of income tax for the same taxable
year, of gift tax for the same calendar year, of estate tax in respect of the taxable estate of the same
 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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decedent, of chapter 41 tax for the sametaxable year, of chapter 43 tax for the same taxable year, of
chapter 44 tax for the same taxable year,of section 4940 tax for the same taxable year, or of chapter
42 tax, (other than under section 4940) with respect to any act (or failure to act) to which such petition
relates, except in the case of fraud,and except as provided in section 6214(a) (relating to assertion of
greater deficiencies before the Tax Court), in section 6213(b)(1) (relating to mathematical or clerical
errors), in section 6851 or 6852 (relating to termination assessments), or in section 6861(c) (relating to
the making of jeopardy assessments).

(2)CROSS REFERENCESFor assessment as a deficiencynotwithstanding the prohibition of

further deficiencyletters, in the case of—
(A)
Deficiency attributable to change of treatment with respect to itemized deductions,see section 63(e)(3).
(B)
Deficiency attributable to gain on involuntary conversion, see section 1033(a)(2)(C) and (D).
(C)
Deficiency attributable to activities not engaged in for profit, see section 183(e)(4).
For provisions allowing determination of tax in title 11 cases, see section 505(a) of title 11 of the United
States Code.
(d) AUTHORITY TO RESCIND NOTICE OF DEFICIENCY WITH TAXPAYER’S CONSENT
The Secretary may, with the consent of the taxpayer,rescind any notice of deficiency mailed to
thetaxpayer. Any notice so rescinded shall not be treated as a notice of deficiency for purposes of subsection
(c)(1) (relating to further deficiency letters restricted), section 6213(a) (relating to restrictions applicable to
deficiencies; petition to Tax Court), and section 6512(a) (relating to limitations in case of petition toTax
Court), and the taxpayer shall have no right to file a petition with the Tax Court based on such notice. Nothing
in this subsection shall affect any suspension of the running of any period of limitations during any period
during which the rescinded notice was outstanding.
(Aug. 16, 1954, ch. 736, 68A Stat. 770; Pub. L. 85–866, title I, §§ 76, 89(b), Sept. 2, 1958, 72 Stat. 1661, 1665; Pub. L. 88–272, title I,
§ 112(d)(1), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91–172, title I, § 101(f)(2), (j)(40), (41), Dec. 30, 1969, 83 Stat. 524, 530; Pub. L. 91–614,
title I, § 102(d)(5), Dec. 31, 1970, 84 Stat. 1842; Pub. L. 93–406, title II, § 1016(a)(10), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title II,
§ 214(b), title XII, §§ 1204(c)(5), 1206(c)(3), title XIII, § 1307(d)(2)(F)(ii), (G), title XVI, § 1605(b)(5), title XIX, §§ 1901(b)(31)(C), (37)(C),
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1549, 1698, 1704, 1728, 1754, 1800, 1803, 1834; Pub. L. 95–30, title I, § 101(d)(15), May 23,
1977, 91 Stat. 134; Pub. L. 95–600, title IV, § 405(c)(5), title VII, § 701(t)(3)(C), Nov. 6, 1978, 92 Stat. 2871, 2912; Pub. L. 96–223, title I,
§ 101(f)(1)(C), (4), (5), Apr. 2, 1980, 94 Stat. 252, 253; Pub. L. 96–589, § 6(d)(2), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 97–34, title IV,
§ 442(d)(4), Aug. 13, 1981, 95 Stat. 323; Pub. L. 99–514, title I, § 104(b)(17), title XV, § 1562(a), Oct. 22, 1986, 100 Stat. 2106, 2761; Pub.
L. 100–203, title X, § 10713(b)(2)(C), Dec. 22, 1987, 101 Stat. 1330–470; Pub. L. 100–418, title I, § 1941(b)(2)(B)(iii), (E), (F), Aug. 23,
1988, 102 Stat. 1323; Pub. L. 100–647, title I, § 1015(m), Nov. 10, 1988, 102 Stat. 3572; Pub. L. 105–34, title III, § 312(d)(12), Aug. 5,
1997, 111 Stat. 840; Pub. L. 105–206, title I, § 1102(b), July 22, 1998, 112 Stat. 703.)

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1. U.S. Code › Title 26 › Subtitle F › Chapter 61 › Subchapter A › Part IV › § 6065
Subtitle F — Procedures and Administration
Chapter 61 — Information and Returns
Subchapter A — Returns and Records
Part IV — SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
26 U.S. Code § 6065 - Verification of returns
 US Code
 Notes
 IRS Rulings
 Authorities (CFR)

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.
(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 94–455, title XIX, § 1906(a)(6),
(b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834.)
 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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‘IF A NOTICE OF DEFICIENCY IS RECEIVED IT MUST BE VERIFIED BY A

SIGNATURE UNDER PENALTIES OF PERJURY OR IT IS VOID.’

[never received a statutory [legal] NoDef or NoDet. (which aren’t

signed and signed under penalty of perjury as required)]
 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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https://taxmap.irs.gov/taxmap2017/instr/i1040gi-042.htm (saved Nov. 07, 2019)

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980
require that when we ask you [among many other words (or all of them), they never say or define who or
what “you” is... people presume or assume] for information we must first tell you our legal right to ask for the
information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not
receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.
This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to
ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their
regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response
is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the
return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of
the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund
or for the third-party designee. You also do not have to provide your daytime phone number.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must
be retained as long as their contents may become material in the administration of any Internal Revenue law.
We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the
right amount of tax.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be
charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions,
exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay
any refund. Interest may also be charged.
Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code
section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax
return to others as described in the Code. For example, we may disclose your tax information to the Department of
Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S.
commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department
of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain
information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information
to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue
Service. We may disclose your tax information to committees of Congress; federal, state, and local child support
agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for
and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies
to combat terrorism.
Please keep this notice with your records. It may help you if we ask you for other information. If you have questions
about the rules for filing and giving information, please call or visit any Internal Revenue Service office.
We Welcome Comments on Forms(p100)

We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with
income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.
If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments from IRS.gov/Forms. Click on More
Information and then on Give us feedback. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Don’t send your return to this address. Instead, see the addresses at the end of these instructions.
Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and
instructions.

Estimates of Taxpayer Burden(p100)

 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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The following table shows burden estimates based on current statutory requirements as of September 2017, for taxpayers filing a 2017 Form 1040, 1040A, or
1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the
largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation
and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates don’t include burden associated with post-filing
activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.

Reported time and cost burdens are national averages and don’t necessarily reflect a typical case. Most taxpayers experience lower than average burden, with
taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040, 1040A, or 1040EZ is 12
hours, with an average cost of $210 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities.
The average burden for taxpayers filing Form 1040 is about 15 hours and $270; the average burden for taxpayers filing Form 1040A is about 7 hours and $90; and
the average for Form 1040EZ filers is about 5 hours and $40.
Within each of these estimates there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of
about 8 hours and $120, while business taxpayers are expected to have an average burden of about 21 hours and $410. Similarly, tax preparation fees and other
out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on
Forms.
Estimated Average Taxpayer Burden for Individuals by Activity

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 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6001&num=0&edition=prelim

https://www.law.cornell.edu/uscode/text/26/6001

From 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

26 USC 6001: Notice or regulations requiring records,

statements, and special returns
Text contains those laws in effect on November 5, 2019
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).
(Aug. 16, 1954, ch. 736, 68A Stat. 731 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 95–600, title V, §501(a),
Nov. 6, 1978, 92 Stat. 2878 ; Pub. L. 97–248, title III, §314(d), Sept. 3, 1982, 96 Stat. 605 .)
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 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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https://uscode.house.gov/view.xhtml?req=(title:26%20section:6011%20edition:prelim)

https://www.law.cornell.edu/uscode/text/26/6011

From 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

26 USC 6011: General requirement of return, statement, or

list
Text contains those laws in effect on November 5, 2019
(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 former FSC's
(1) Records and information
A DISC, former DISC, or former FSC (as defined in section 922 as in effect before its repeal
by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000) 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. Except as provided in
paragraph (3), 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-
 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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(A) shall not require any person to file returns on magnetic media unless such person is
required to file at least the applicable number of 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.
(3) Special rule for tax return preparers
(A) In general
The Secretary shall require that any individual income tax return prepared by a tax return
preparer be filed on magnetic media if-
(i) such return is filed by such tax return preparer, and
(ii) such tax return preparer is a specified tax return preparer for the calendar year
during which such return is filed.
(B) Specified tax return preparer
For purposes of this paragraph, the term "specified tax return preparer" means, with
respect to any calendar year, any tax return preparer unless such preparer reasonably
expects to file 10 or fewer individual income tax returns during such calendar year.
(C) Individual income tax return
For purposes of this paragraph, the term "individual income tax return" means any return
of the tax imposed by subtitle A on individuals, estates, or trusts.
(D) Exception for certain preparers located in areas without internet access
The Secretary may waive the requirement of subparagraph (A) if the Secretary
determines, on the basis of an application by the tax return preparer, that the preparer
cannot meet such requirement by reason of being located in a geographic area which does
not have access to internet service (other than dial-up or satellite service).
(4) Special rule for returns filed by financial institutions with respect to withholding on
foreign transfers
The numerical limitation under paragraph (2)(A) shall not apply to any return filed by a
financial institution (as defined in section 1471(d)(5)) with respect to tax for which such
institution is made liable under section 1461 or 1474(a).
(5) Applicable number
(A) In general
For purposes of paragraph (2)(A), the applicable number shall be-
(i) except as provided in subparagraph (B), in the case of calendar years before 2021,
250,
(ii) in the case of calendar year 2021, 100, and
(iii) in the case of calendar years after 2021, 10.
(B) Special rule for partnerships for 2018, 2019, 2020, and 2021
In the case of a partnership, for any calendar year before 2022, the applicable number
shall be-
(i) in the case of calendar year 2018, 200,
(ii) in the case of calendar year 2019, 150,
(iii) in the case of calendar year 2020, 100, and
(iv) in the case of calendar year 2021, 50.
(6) Partnerships required to file on magnetic media
Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than
100 partners to file returns on magnetic media.
(f) Promotion of electronic filing
 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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(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) Disclosure of reportable transaction to tax-exempt entity
Any taxable party to a prohibited tax shelter transaction (as defined in section 4965(e)(1)) shall by
statement disclose to any tax-exempt entity (as defined in section 4965(c)) which is a party to such
transaction that such transaction is such a prohibited tax shelter transaction.
(h) Mandatory e-filing of unrelated business income tax return
Any organization required to file an annual return under this section which relates to any tax imposed
by section 511 shall file such return in electronic form.
(i) 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 732 ; Pub. L. 85–859, title I, §161, Sept. 2, 1958, 72 Stat. 1305 ; Pub. L. 88–563, §3(a), Sept. 2, 1964, 78 Stat. 843 ; Pub. L. 89–44, title I, §101(b)(6), June
21, 1965, 79 Stat. 136 ; Pub. L. 90–59, §4(b), July 31, 1967, 81 Stat. 154 ; Pub. L. 91–128, §4 (f), (g), Nov. 26, 1969, 83 Stat. 267 ; Pub. L. 92–178, title V, §504(a), Dec. 10, 1971, 85 Stat.
550 ; Pub. L. 94–455, title XIX, §§1904(b)(10)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1817 , 1834; Pub. L. 95–615, §207(c), Nov. 8, 1978, 92 Stat. 3108 ; Pub. L. 97–248, title III, §319,
Sept. 3, 1982, 96 Stat. 610 ; Pub. L. 98–67, title I, §109(a), Aug. 5, 1983, 97 Stat. 383 ; Pub. L. 98–369, div. A, title VIII, §801(d)(12), July 18, 1984, 98 Stat. 997 ; Pub. L. 99–514, title XVIII,
§1899A(52), Oct. 22, 1986, 100 Stat. 2961 ; Pub. L. 100–647, title I, §1015(q)(1), Nov. 10, 1988, 102 Stat. 3572 ; Pub. L. 101–239, title VII, §7713(a), Dec. 19, 1989, 103 Stat. 2394 ; Pub. L.
105–34, title XII, §1224, Aug. 5, 1997, 111 Stat. 1019 ; Pub. L. 105–206, title II, §2001(c), July 22, 1998, 112 Stat. 723 ; Pub. L. 109–222, title V, §516(b)(2), May 17, 2006, 120 Stat. 371 ; Pub.
L. 110–172, §11(g)(19), Dec. 29, 2007, 121 Stat. 2491 ; Pub. L. 111–92, §17(a), (b), Nov. 6, 2009, 123 Stat. 2996 ; Pub. L. 111–147, title V, §522(a), Mar. 18, 2010, 124 Stat. 112 ; Pub. L. 113–
295, div. A, title II, §220(t), Dec. 19, 2014, 128 Stat. 4036 ; Pub. L. 115–141, div. U, title III, §301(a), Mar. 23, 2018, 132 Stat. 1183 ; Pub. L. 116–25, title II, §2301(a)–(c), title III, §3101(b)(2),
July 1, 2019, 133 Stat. 1012 , 1013, 1015.)

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https://uscode.house.gov/view.xhtml?req=(title:26%20section:6012%20edition:prelim)

https://www.law.cornell.edu/uscode/text/26/6012

From 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

26 USC 6012: Persons required to make returns of income

Text contains those laws in effect on November 6, 2019
(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).
 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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(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;
(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; and
(8) 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)(C); 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
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For provisions relating to consolidated returns by affiliated corporations, see chapter 6.
(f) Special rule for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, subsection (a)(1) shall not apply, and every individual who has
gross income for the taxable year shall be required to make returns with respect to income taxes under subtitle A, except that a return shall not be required of-

(1) an individual who is not married (determined by applying section 7703) and who has gross income for the taxable year which does not exceed the
standard deduction applicable to such individual for such taxable year under section 63, or
(2) an individual entitled to make a joint return if-

(A) the gross income of such individual, when combined with the gross income of such individual's spouse, for the taxable year does not exceed
the standard deduction which would be applicable to the taxpayer for such taxable year under section 63 if such individual and such individual's
spouse made a joint return,
(B) such individual and such individual's spouse have the same household as their home at the close of the taxable year,

(C) such individual's spouse does not make a separate return, and

(D) neither such individual nor such individual's spouse is an individual described in section 63(c)(5) who has income (other than earned income)
in excess of the amount in effect under section 63(c)(5)(A).
(Aug. 16, 1954, ch. 736, 68A Stat. 732 ; Pub. L. 85–866, title I, §72(a), Sept. 2, 1958, 72 Stat. 1660 ; Pub. L. 88–272, title II, §206(b)(1), Feb. 26, 1964, 78 Stat. 40 ; Pub. L. 91–172, title IX, §941(a), (d), Dec. 30, 1969, 83 Stat.
726 ; Pub. L. 92–178, title II, §204(a), Dec. 10, 1971, 85 Stat. 511 ; Pub. L. 93–443, title IV, §407, Oct. 15, 1974, 88 Stat. 1297 ; Pub. L. 93–625, §10(b), Jan. 3, 1975, 88 Stat. 2119 ; Pub. L. 94–12, title II, §201(b), Mar. 29, 1975, 89
Stat. 29 ; Pub. L. 94–164, §2(a)(2), Dec. 23, 1975, 89 Stat. 970 ; Pub. L. 94–455, title IV, §401(b)(3), title XIX, §1906(b)(13)(A), title XXI, §2101(c), Oct. 4, 1976, 90 Stat. 1556 , 1834, 1899; Pub. L. 95–30, title I, §104, May 23,
1977, 91 Stat. 139 ; Pub. L. 95–600, title I, §§101(c), 102(b)(1), 105(d), title IV, §404(c)(8), Nov. 6, 1978, 92 Stat. 2770 , 2771, 2776, 2870; Pub. L. 95–615, §202(g)(5), formerly §202(f)(5), Nov. 8, 1978, 92 Stat. 3100 , renumbered
§202(g)(5), Pub. L. 96–222, title I, §108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223 ; Pub. L. 96–589, §§3(b), 6(i)(5), Dec. 24, 1980, 94 Stat. 3400 , 3410; Pub. L. 97–34, title I, §§104(d)(1), 111(b)(3), Aug. 13, 1981, 95 Stat. 189 , 194; Pub.
L. 98–369, div. A, title IV, §412(b)(3), July 18, 1984, 98 Stat. 792 ; Pub. L. 99–514, title I, §104(a)(1), title XV, §1525(a), Oct. 22, 1986, 100 Stat. 2103 , 2749; Pub. L. 100–647,title I, §1001(b)(2), Nov. 10, 1988, 102 Stat. 3349 ; Pub.
L. 105–34, title III, §312(d)(11), title XII, §1225, Aug. 5, 1997, 111 Stat. 840 , 1019; Pub. L. 106–230, §3(a)(1), July 1, 2000, 114 Stat. 482 ; Pub. L. 107–276, §3(a), Nov. 2, 2002, 116 Stat. 1931 ; Pub. L. 111–226, title II, §219(b)(1),
Aug. 10, 2010, 124 Stat. 2403 ; Pub. L. 115–97, title I, §11041(e), Dec. 22, 2017, 131 Stat. 2085 ; Pub. L. 115–141, div. U, title IV, §401(a)(255)–(257), Mar. 23, 2018, 132 Stat. 1196 .)

[HT]

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https://www.law.cornell.edu/cfr/text/26/1.6001-1

Electronic Code of Federal Regulations (e-CFR)

Title 26. Internal Revenue
Chapter I. INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Subchapter A. INCOME TAX
Part 1. INCOME TAXES
Subjgrp 4. Credits Against Tax
Section 1.6001-1. Records.

26 CFR § 1.6001-1 - Records.

(a) In general. Except as provided in paragraph (b) of this section, any person subject to tax under
subtitle A of the Code (including a qualified State individual income tax which is treated pursuant to
section 6361(a) as if it were imposed by chapter 1 of subtitle A), or any person required to file a return of
information with respect to income, shall keep such permanent books of account or records,
including inventories, as are sufficient to establish the amount of gross income, deductions, credits, or
other matters required to be shown by such person in any return of such tax or information.
(b) Farmers and wage-earners. Individuals deriving gross income from the business of farming, and
individuals whose gross income includes salaries, wages, or similar compensation for
personal services rendered, are required with respect to such income to keep such records as will enable
the district director to determine the correct amount of income subject to the tax. It is not necessary,
however, that with respect to such income individuals keep the books of account or records required
by paragraph (a) of this section. For rules with respect to the records to be kept in substantiation of
traveling and other business expenses of employees, see § 1.162-17.
(c) Exempt organizations. In addition to such permanent books and records as are required
by paragraph (a) of this section with respect to the tax imposed by section 511
on unrelated business income of certain exempt organizations, every organization exempt from tax under
section 501(a) shall keep such permanent books of account or records, including inventories, as are
sufficient to show specifically the items of gross income, receipts and disbursements. Such organizations
shall also keep such books and records as are required to substantiate the information required by
section 6033. See section 6033 and §§ 1.6033-1 through 1.6033-3.
(d) Notice by district director requiring returns statements, or the keeping of records. The district
director may require any person, by notice served upon him, to make such returns, render such
statements, or keep such specific records as will enable the district director to determine whether or not
such person is liable for tax under subtitle A of the Code, including
qualified State individual income taxes, which are treated pursuant to section 6361(a) as if they were
imposed by chapter 1 of subtitle A.
(e) Retention of records. The books or records required by this section shall be kept at all times
available for inspection by authorized internal revenue officers or employees, and shall be retained so
long as the contents thereof may become material in the administration of any internal revenue law.
[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 7122, 36 FR 11025, June 8, 1971; T.D.
7577, 43 FR 59357, Dec. 20, 1978; T.D. 8308, 55 FR 35593, Aug. 31, 1990]

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https://www.law.cornell.edu/cfr/text/26/1.6011-1

Electronic Code of Federal Regulations (e-CFR)

Title 26. Internal Revenue
Chapter I. INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Subchapter A. INCOME TAX
Part 1. INCOME TAXES
Subjgrp 5. credits allowable under sections 30 through 45D Section
1.6011-1. General requirement of return, statement, or list.

26 CFR § 1.6011-1 - General requirement of return,

statement, or list.
(a) General rule. Every person subject to any tax, or required to collect any tax, under Subtitle A of the
Code, shall make such returns or statements as are required by the regulations in this chapter. The
return or statement shall include therein the information required by the applicable regulations or forms.
(b) Use of prescribed forms. Copies of the prescribed return forms will so far as possible be
furnished taxpayers by district directors. A taxpayer will not be excused from making a return, however,
by the fact that no return form has been furnished to him. Taxpayers not supplied with the proper forms
should make application therefor to the district director in ample time to have their returns prepared,
verified, and filed on or before the due date with the internal revenue office where such returns are
required to be filed. Each taxpayer should carefully prepare his return and set forth fully and clearly the
information required to be included therein. Returns which have not been so prepared will not be
accepted as meeting the requirements of the Code. In the absence of a prescribed form,
a statement made by a taxpayer disclosing his gross income and the deductions therefrom may be
accepted as a tentative return, and, if filed within the prescribed time, the statement so made will relieve
the taxpayer from liability for the addition to tax imposed for the delinquent filing of the return, provided
that without unnecessary delay such a tentative return is supplemented by a return made on the proper
form.
(c) Tax withheld on nonresident aliens and foreign corporations. For requirements respecting the
return of the tax required to be withheld under chapter 3 of the Code on nonresident aliens and foreign
corporations and tax-free covenant bonds, see § 1.1461-2.
[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 6922, 32 FR 8713, June 17, 1967]

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https://www.law.cornell.edu/cfr/text/26/1.6012-1

Electronic Code of Federal Regulations (e-CFR)

Title 26. Internal Revenue
Chapter I. INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Subchapter A. INCOME TAX
Part 1. INCOME TAXES
Subjgrp 5. credits allowable under sections 30 through 45D Section
1.6011-1. General requirement of return, statement, or list.
Section 1.6012-1. Individuals required to make returns of income.

26 CFR § 1.6012-1. Individuals required to make returns of

income.
(a) Individual citizen or resident -
(1) In general. Except as provided in subparagraph (2) of this paragraph, an income tax return must
be filed by every individual for each taxable year beginning before January 1, 1973, during which he
receives $600 or more of gross income, and for each taxable year beginning after December 31, 1972,
during which he receives $750 or more of gross income, if such individual is:
(i) A citizen of the United States, whether residing at home or abroad,
(ii) A resident of the United States even though not a citizen thereof, or
(iii) An alien bona fide resident of Puerto Rico or any section 931 possession, as defined in § 1.931-
1(c)(1), during the entire taxable year
(2) Special rules.
(i) For taxable years beginning before January 1, 1970, an individual who is described in
subparagraph (1) of this paragraph and who has attained the age of 65 before the close of
his taxable year must file an income tax return only if he receives $1,200 or more of gross
income during his taxable year.
(ii) For taxable years beginning after December 31, 1969, and before January 1, 1973, an individual
described in subparagraph (1) of this paragraph (other than an individual referred to in section
142(b)):
(a) Who is not married (as determined by applying section 143(a) and the regulations
thereunder) must file an income tax return only if he receives $1,700 or more of gross income
during his taxable year, except that if such an individual has attained the age of 65 before the
close of his taxable year an income tax return must be filed by such individual only if he
receives $2,300 or more of gross income during his taxable year.
(b) Who is entitled to make a joint return under section 6013 and the regulations thereunder
must file an income tax return only if his gross income received during his taxable year, when
combined with the gross income of his spouse received during his taxable year, is $2,300 or
more. However, if such individual or his spouse has attained the age of 65 before the close of
the taxable year an income tax return must be filed by such individual only if their combined
gross income is $2,900 or more. If both the individual and his spouse have attained the age of
65 before the close of the taxable year such return must be filed only if their combined gross
income is $3,500 or more. However, this subdivision (ii)(b) shall not apply if the individual and
his spouse did not have the same household as their home at the close of their taxable, if
such spouse files a separate return for a taxable year which includes any part of such
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individual's taxable year, or if any other taxpayer is entitled to an exemption for such individual
or his spouse under section 151(e) for such other taxpayer's taxable year beginning in the
calendar year in which such individual’s taxable begins. For example, a married student more
than half of whose support is furnished by his father must file an income tax return if he
receives $600 or more of gross income during his taxable year.
(iii) For taxable years beginning after December 31, 1972, an individual described in subparagraph
(1) of this paragraph (other than an individual referred to in section 142(b)):
(a) Who is not married (as determined by applying section 143(a) and the regulations
thereunder) must file an income tax return only if he receives $1,750 or more of income during
his taxable year, except that if such an individual has attained the age of 65 before the close of
his taxable year an income tax return must be filed by such individual only if he receives
$2,500 or more of gross income during his taxable year.
(b) Who is entitled to make a joint return under section 6013 and the regulations thereunder
must file an income tax return only if his gross income received during his taxable year, when
combined with the gross income of his spouse received during his taxable year, is $2,500 or
more. However, if such individual or his spouse has attained the age of 65 before the close of
the taxable year an income tax return must be filed by such individual only if their combined
gross income is $3,250 or more. If both the individual and his spouse attain the age of 65
before the close of the taxable year such return must be filed only if their combined gross
income is $4,000 or more. However, this subdivision (iii)(b) shall not apply if the individual and
his spouse did not have the same household as their home at the close of their taxable, if
such spouse files a separate return for a taxable year which includes any part of such
individual's taxable year, or if any other taxpayer is entitled to an exemption for the taxpayer or
his spouse under section 151(e) for such other taxpayer's taxable year beginning in the
calendar year in which such individual’s taxable begins. For example, a married student more
than half of whose support is furnished by his father must file an income tax return if he
receives $750 or more of gross income during the taxable year.
(iv) For purposes of section 6012(a)(1)(A)(ii) and subdivisions (ii)(b) and (iii)(b) of this
subparagraph, an individual and his spouse are considered to have the same household as their
home at the close of a taxable if the same household constituted the principal place of abode of
both the individual and his spouse at the close of such taxable year (or on the date of death, if the
individual or his spouse died within the taxable year). The individual and his spouse will be
considered to have the same household as their home at the close of the taxable
year notwithstanding a temporary absence from the household due to special circumstances, as, for
example, in the case of a nonpermanent failure on the part of the individual and his spouse to have
a common abode by reason of illness, education, business, vacation, or military service.
For example, A, a calendar-year individual under 65 years of age, is married to B, also under 65
years of age, and is a member of the Armed Forces of the United States. During 1970 A
is transferred to an overseas base. A and B give up their home, which they had jointly occupied until
that time; B moves to the home of her parents for the duration of A's absence. They fully intend to
set up a new joint household upon A's return. Neither A nor B must file a return for 1970 if their
combined gross income for the year is less than $2,300 and if no other taxpayer is entitled to a
dependency exemption for A or B under section 151(e).
(v) In the case of a short taxable year referred to in section 443(a)(1), an individual described in
subparagraph (1) of this paragraph shall file an income tax return if his gross income received
during such short taxable year equals or exceeds his own personal exemption allowed by section
151(b) (prorated as provided in section 443(c)) and, when applicable, his additional exemption for
age 65 or more allowed by section 151(c)(1) (prorated as provided in section 443(c)).
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(vi) For rules relating to returns required to be made by every individual who is liable for one or
more qualified State individual income taxes, as defined in section 6362, for a taxable year, see
paragraph (b) of § 301.6361-1 of this chapter(Regulations on Procedure and Administration).
(vii) For taxable years beginning after December 31, 1978, an individual who receives payments
during the calendar year in which the year begins under section 3507 (relating to advance
payment of earned income credit) must file an income tax return.
(viii) For rules relating to returns required of taxpayers who receive advance payments of the
premium tax credit under section 36B, see § 1.6011-8(a).
(3) Earned income from without the United States and gain from sale of residence. For
the purpose of determining whether an income tax return must be filed for any taxable year beginning
after December 31, 1957, gross income shall be computed without regard to the exclusion provided for
in section 911 (relating to earned income from sources without the United States). For the purpose of
determining whether an income tax return must be filed for any taxable ending after December 31,
1963, gross income shall be computed without regard to the exclusion provided for in section 121
(relating to sale of residence by individual who has attained age 65). In the case of an individual
claiming an exclusion under section 121, he shall attach Form 2119 to the return required under this
paragraph and in the case of an individual claiming an exclusion under section 911, he shall attach
Form 2555 to the return required under this paragraph.
(4) Return of income of minor. A minor is subject to the same requirements and elections for making
returns of income as are other individuals. Thus, for example, for a taxable year beginning after
December 31, 1972, a return must be made by or for a minor who has an aggregate of $1,750
of gross income from funds held in trust for him and from his personal services, regardless of
the amount of his taxable income. The return of a minor must be made by the minor himself or must
be made for him by his guardian or other person charged with the care of the
minor's person or property. See paragraph (b)(3) of § 1.6012-3. See § 1.73-1 for inclusion in the
minor’s gross of amounts received for his personal services. For the amount of tax which is considered
to have been properly assessed against the parent, if not paid by the child, see section 6201(c) and
paragraph(c) of § 301.6201-1 of this chapter (Regulations on Procedure and Administration).
(5) Returns made by agents. The return of income may be made by an agent if, by reason of disease
or injury, the person liable for the making of the return is unable to make it. The return may also be
made by an agent if the taxpayer is unable to make the return by reason of continuous absence from
the United States(including Puerto Rico as if a part of the United States) for a period of at least 60
days prior to the date prescribed by law for making the return. In addition, a return may be made by an
agent if the taxpayer requests permission, in writing, of the district director for the internal revenue
district in which is located the legal residence or principal place of business of the person liable for the
making of the return, and such district director determines that good cause exists for permitting the
return to be so made. However, assistance in the preparation of the return may be rendered under any
circumstances. Whenever a return is made by an agent it must be accompanied by a power of
attorney (or copy thereof) authorizing him to represent his principal in making, executing, or filing the
return. A form 2848, when properly completed, is sufficient. In addition, where one spouse is physically
unable by reason of disease or injury to sign a joint return, the other spouse may, with the oral consent
of the one who is incapacitated, sign the incapacitated spouse’s name in the proper place on the
return followed by the words “By __________ Husband (or Wife),” and by the signature of the
signing spouse in his own right, provided that a dated statement signed by the spouse who is signing
the return is attached to and made a part of the return stating:
(i) The name of the return being filed,
(ii) The taxable year,
(iii) The reason for the inability of the spouse who is incapacitated to sign the return, and
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(iv) That the spouse who is incapacitated consented to the signing of the return.
The taxpayer and his agent, if any, are responsible for the return as made and incur liability for
the penalties provided for erroneous, false, or fraudulent returns.
(6) Form of return. Form 1040 is prescribed for general use in making the return required under this
paragraph. Form 1040A is an optional short form which, in accordance with paragraph (a)(7) of this
section, may be used by certain taxpayers. A taxpayer otherwise entitled to use Form 1040A as his
return for any taxable year may not make his return on such form if he elects not to take the standard
deduction provided in section 141, and in such case he must make his return on Form 1040.
For taxable years beginning before January 1, 1970, a taxpayer entitled under section 6014 and §
1.6014-1 to elect not to show his tax on his return must, if he desires to exercise such election, make
his return on Form 1040A. Form 1040W is an optional short form which, in accordance with paragraph
(a)(8) of this section, may be used only with respect to taxable years beginning after December 31,
1958, and ending before December 31, 1961.
(7)
(i) Use of Form 1040A. Form 1040A may be filed only by those individuals entitled to use such
form as provided by and in accordance with the instructions for such form.
(ii) Computation and payment of tax. Unless a taxpayer is entitled to elect under section 6014
and § 1.6014-1 not to show the tax on Form 1040A and does so elect, he shall compute and show
on his return on Form 1040A the amount of the tax imposed by subtitle A of the Code and shall,
without notice and demand therefor, pay any unpaid balance of such tax not later than the date
fixed for filing the return.
(iii) Change of election to use Form 1040A. A taxpayer who has elected to make his return on
Form 1040A may change such election. Such change of election shall be within the time and
subject to the conditions prescribed in section 144(b) and § 1.144-2 relating to change of election to
take, or not to take the standard deduction.
(8) Use of Form 1040W for certain taxable years-
(i) In general. An individual may use Form 1040W as his return for any taxable year beginning after
December 31, 1958, and ending before December 31, 1961, in which the gross income of the
individual, regardless of the amount thereof:
(a) Consists entirely of remuneration for personal services performed as an employee(whether
or not such remuneration constitutes wages as defined in section 3401(a)), dividends,
or interest, and
(b) Does not include more than $200 from dividends and interest.
For purposes of determining whether gross income from dividends and interest exceeds
$200, dividends from domestic corporations are taken into account to the extent that they are includible
in gross income. For purposes of this subparagraph, any reference to Form 1040 in §§ 1.4-2, 1.142-1,
and 1.144-1 and this section shall also be deemed a reference to Form 1040W.
(ii) Change of election to use Form 1040W. A taxpayer who has elected to make his return on
Form 1040W may change such election. Such change of election shall be within the time and
subject to the conditions prescribed in section 144(b) and § 1.144-2, relating to change of election to
take, or not to take, the standard deduction.
(iii) Joint return of husband and wife on Form 1040W. A husband and wife, eligible under
section 6013 and the regulations thereunder to file a joint return for the taxable year, may, subject to
the provisions of this subparagraph, make a joint return on Form 1040W for any taxable
year beginning after December 31, 1958, and ending before December 31, 1961, in which the
aggregate gross income of the spouses (regardless of amount) consists entirely of remuneration for
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personal services performed as an employee (whether or not such remuneration
constitutes wages as defined in section 3401(a)),dividends, or interest, and does not include more
than $200 from dividends and interest. For purposes of determining whether gross income from
sources to which the $200 limitation applies exceeds such amount in cases where
both spouses receive dividends from domestic corporations, the amount of such dividends received
by each spouse is taken into account to the extent that such dividends are includible in gross
income. See section 116 and §§ 1.116-1 and 1.116-2. If a joint return is made by husband and
wife on Form 1040W, the liability for the tax shall be joint and several.
(9) Items of tax preference. For a year ending after December 31, 1969, an individual shall attach
Form 4625 to the return required by this paragraph if during the year the individual:
(i) Has items of tax preference (described in section 57) in excess of its minimum tax exemption
(determined under § 1.58-1) or
(ii) Uses a net operating loss carryover from a prior taxable in which it deferred minimum tax under
section 56(b).
(b) Return of nonresident alien individual -
(1) Requirement of return -
(i) In general. Except as otherwise provided in subparagraph (2) of this paragraph,
every nonresident alien individual (other than one treated as a resident under section 6013 (g) or
(h)) who is engaged in trade or business in the United States at any time during the taxable year or
who has income which is subject to taxation under subtitle A of the Code shall make a return on
Form 1040NR. For this purpose it is immaterial that the gross income for the taxable year is less
than the minimum amount specified in section 6012(a) for making a return. Thus, a nonresident
alien individual who is engaged in a trade or business in the United States at any time during
the taxable year is required to file a return on Form 1040 NR even though (a) he has
no income which is effectively connected with the conduct of a trade or business in the United
States, (b) he has no income from sources within the United States, or (c) his income is exempt
from income tax by reason of an income tax convention or any section of the Code. However, if
the nonresident alien individual has no gross income for the taxable year, he is not required to
complete the return schedules but must attach a statement to the return indicating the nature of
any exclusions claimed and the amount of such exclusions to the extent such amounts are readily
determinable.
(ii) Treaty income. If the gross income of a nonresident alien individual includes treaty income,
as defined in paragraph (b)(1) of § 1.871-12, a statement shall be attached to the return on Form
1040NR showing with respect to that income:
(a) The amounts of tax withheld,
(b) The names and post office addresses of withholding agents, and
(c) Such other information as may be required by the return form, or by the instructions issued
with respect to the form, to show the taxpayer's entitlement to the reduced rate of tax under the
tax convention.
(2) Exceptions -
(i) Return not required when tax is fully paid at source. A nonresident alien individual (other
than one treated as a resident under section 6013(g) or (h)) who at no time during the taxable
year is engaged in a trade or business in the United States is not required to make a return for
the taxable year if his tax liability for the taxable year is fully satisfied by the withholding of tax at
source under chapter 3 of the Code. This subdivision does not apply to a nonresident
 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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alien individual who has income for the taxable year which is treated under section
871 (c)or (d) and § 1.871-9 (relating to students or trainees) or § 1.871-10 (relating to real property
income) as income which is effectively connected for the taxable year with the conduct of a trade or
business in the United States by that individual, or to a nonresident alien individual making a claim
under § 301.6402-3 of this chapter (Procedure and Administration Regulations) for the refund of an
overpayment of tax for the taxable year. In addition, this subdivision does not apply to a nonresident
alien individual who has income for the taxable year that is treated under section 871(b)(1) as
effectively connected with the conduct of a trade or business within the United States by reason
of the operation of section 897. For purposes of this subdivision, some of the items of income from
sources within the United States upon which the tax liability will not have been fully satisfied by
the withholding of tax at source under chapter 3 of the Code are:
(a) Interest upon so-called tax-free covenant bonds upon which, in accordance with section
1451 and § 1.1451-1, a tax of only 2 percent is required to be withheld at the source,
(b) In the case of bonds or other evidences of indebtedness issued after September 28,
1965,amounts described in section 871(a)(1)(C),
(c) Capital gains described in section 871(a)(2) and paragraph (d) of § 1.871-7, and
(d) Accrued interest received in connection with the sale of bonds between interest dates,
which, in accordance with paragraph (h) of § 1.1441-4, is not subject to withholding of tax at
the source.
(ii) Return of individual for taxable year of change of U.S. citizenship or residence -
(a) If an alien individual becomes a citizen or resident of the United States during the taxable
year and is a citizen or resident of the United States on the last day of such year, he must
make a return on Form 1040 for the taxable year. However, a separate schedule is required to
be attached to this return to show the income tax computation for the part of the taxable year
during which the alien was neither a citizen nor resident of the United States, unless
an election under section 6013 (g) or (h) is in effect for the alien. A Form 1040NR, clearly
marked “Statement” across the top, may be used as such a separate schedule.
(b) If an individual abandons his U.S. citizenship or residence during the taxable year and is
not a citizen or resident of the United States on the last day of such year, he must make a
return on Form 1040NR for the taxable year, even if an election under section 6013(g) was in
effect for the taxable year preceding the year of abandonment. However, a separate schedule
is required to be attached to this return to show the income tax computation for the part of
the taxable year during which the individual was a citizen or resident of the United States. A
Form 1040, clearly marked “Statement” across the top, may be used as such a separate
schedule.
(c) A return is required under this subdivision (ii) only if the individual is otherwise required to
make a return for the taxable year.
(iii) Beneficiaries of estates or trusts. A nonresident alien individual who is a beneficiary of an
estate or trust which is engaged in trade or business in the United States is not required to make a
return for the taxable year merely because he is deemed to be engaged in trade or business within
the United States under section 875(2). However, such nonresident alien beneficiary will be
required to make a return if he otherwise satisfies the conditions of subparagraph (1)(i) of this
paragraph for making a return.
(iv) Certain alien residents of Puerto Rico. This paragraph does not apply to a nonresident alien
individual who is a bona fide resident of Puerto Rico during the taxable year. See section 876
and paragraph (a)(1)(iii) of this section.
 26 USC 6001, 6011, 6012; 26 CFR 1.6001-1, 1.6011-1, 1.6012-1
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(3) Representative or agent for nonresident alien individual -
(i) Cases where power of attorney is not required. The responsible representative or agent
within the United States of a nonresident alien individual shall make on behalf of his nonresident
alien principal a return of, and shall pay the tax on, all income coming within his control as
representative or agent which is subject to the income tax under subtitle A of the Code. The agency
appointment will determine how completely the agent is substituted for the principal for tax
purposes. Any person who collects interest or dividends on deposited securities of a nonresident
alien individual, executes ownership certificates in connection therewith, or sells
such securities under special instructions shall not be deemed merely by reason of such acts to be
the responsible representative or agent of the nonresident alien individual. If the responsible
representative or agent does not have a specific power of attorney from the nonresident individual
to file a return in his behalf, the return shall be accompanied by a statement to the effect that the
representative or agent does not possess specific power of attorney to file a return for such
individual but that the return is being filed in accordance with the provisions of this subdivision.
(ii) Cases where power of attorney is required. Whenever a return of income of a nonresident
alien individual is made by an agent acting under a duly authorized power of attorney for
that purpose, the return shall be accompanied by the power of attorney in proper form, or a copy
thereof, specifically authorizing him to represent his principal in making, executing, and filing
the income tax return. Form 2848 may be used for this purpose. The agent, as well as the taxpayer,
may incur liability for the penalties provided for erroneous, false, or fraudulent returns. For
the requirements regarding signing of returns, see § 1.6061-1. The rules of paragraph (e) of §
601.504 of this chapter (Statement of Procedural Rules) shall apply under this subparagraph in
determining whether a copy of a power of attorney must be certified.
(iii) Limitation. A return of income shall be required under this subparagraph only if the nonresident
alien individual is otherwise required to make a return in accordance with this paragraph.
(4) Disallowance of deductions and credits. For provisions disallowing deductions and credits when
a return of income has not been filed by or on behalf of a nonresident alien individual, see section
874(a) and the regulations thereunder.
(5) Effective date. This paragraph shall apply for taxable years beginning after December 31, 1966,
except that it shall not be applied to require (i) the filing of a return for any taxable year ending before
January 1, 1974, which, pursuant to instructions applicable to the return, is not required to be filed
or(ii) the amendment of a return for such a taxable year which, pursuant to such instructions, is
required to be filed. For corresponding rules applicable to taxable years beginning before January 1,
1967, see 26 CFR 1.6012-1(b) (Revised as of January 1, 1967).
(c) Cross reference. For returns by fiduciaries for individuals, estates, and trusts, see § 1.6012-3.
(Sec. 1445 (98 Stat. 655; 26 U.S.C. 1445), sec. 6012 (68A Stat. 732; 26 U.S.C. 6012), and 7805 (68A
Stat. 917; 26 U.S.C. 7805) of the Internal Revenue Code of 1954)
[T.D. 6500, 25 FR 12108, Nov. 26, 1960]
EDITORIAL NOTE:
For FEDERAL REGISTER citations affecting § 1.6012-1, see the List of CFR Sections Affected, which
appears in the Finding Aids section of the printed volume and at www.govinfo.gov.

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