Internal Revenue Code:Sec. 6011. General requirement of return, statement, or list
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Location in Internal Revenue Code
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
Statute
Sec. 6011. General requirement of return, statement, or list
(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) 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) 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.
Sources
(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, Sec.
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.)
Miscellaneous
AMENDMENTS
2006 - P.L. 109-222, Section 516(b)
(2) Disclosure by other taxpayers to the tax-exempt
entity.--Section 6011 (relating to general requirement of
return, statement, or list) is amended by redesignating
subsection (g) as subsection (h) and by inserting after
subsection (f) the following new subsection:
``(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.''.
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, Sec. 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 (Sec.
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 (Sec. 1101-1147 and 1171-1177) or title
XVIII (Sec. 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.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 911, 6501, 6724 of this
title; title 42 section 405.
