Internal Revenue Code:Sec. 6014. Income tax return - tax not computed by taxpayer

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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 B - Income Tax Returns
        

Statute

    Sec. 6014. Income tax return - tax not computed by taxpayer
 
    (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.
 

Sources

    (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,
    Sec. 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.)
 

Miscellaneous

                                 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, Sec. 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, Sec. 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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 3, 6151, 6211 of this
    title.