Internal Revenue Code:Sec. 6013. Joint returns of income tax by husband and wife
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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. 6013. Joint returns of income tax by husband and wife
(a) Joint returns
A husband and wife may make a single return jointly of income
taxes under subtitle A, even though one of the spouses has neither
gross income nor deductions, except as provided below:
(1) no joint return shall be made if either the husband or wife
at any time during the taxable year is a nonresident alien;
(2) no joint return shall be made if the husband and wife have
different taxable years; except that if such taxable years begin
on the same day and end on different days because of the death of
either or both, then the joint return may be made with respect to
the taxable year of each. The above exception shall not apply if
the surviving spouse remarries before the close of his taxable
year, nor if the taxable year of either spouse is a fractional
part of a year under section 443(a)(1);
(3) in the case of death of one spouse or both spouses the
joint return with respect to the decedent may be made only by his
executor or administrator; except that in the case of the death
of one spouse the joint return may be made by the surviving
spouse with respect to both himself and the decedent if no return
for the taxable year has been made by the decedent, no executor
or administrator has been appointed, and no executor or
administrator is appointed before the last day prescribed by law
for filing the return of the surviving spouse. If an executor or
administrator of the decedent is appointed after the making of
the joint return by the surviving spouse, the executor or
administrator may disaffirm such joint return by making, within 1
year after the last day prescribed by law for filing the return
of the surviving spouse, a separate return for the taxable year
of the decedent with respect to which the joint return was made,
in which case the return made by the survivor shall constitute
his separate return.
(b) Joint return after filing separate return
(1) In general
Except as provided in paragraph (2), if an individual has filed
a separate return for a taxable year for which a joint return
could have been made by him and his spouse under subsection (a)
and the time prescribed by law for filing the return for such
taxable year has expired, such individual and his spouse may
nevertheless make a joint return for such taxable year. A joint
return filed by the husband and wife under this subsection shall
constitute the return of the husband and wife for such taxable
year, and all payments, credits, refunds, or other repayments
made or allowed with respect to the separate return of either
spouse for such taxable year shall be taken into account in
determining the extent to which the tax based upon the joint
return has been paid. If a joint return is made under this
subsection, any election (other than the election to file a
separate return) made by either spouse in his separate return for
such taxable year with respect to the treatment of any income,
deduction, or credit of such spouse shall not be changed in the
making of the joint return where such election would have been
irrevocable if the joint return had not been made. If a joint
return is made under this subsection after the death of either
spouse, such return with respect to the decedent can be made only
by his executor or administrator.
(2) Limitations for making of election
The election provided for in paragraph (1) may not be made -
(A) after the expiration of 3 years from the last date
prescribed by law for filing the return for such taxable year
(determined without regard to any extension of time granted to
either spouse); or
(B) after there has been mailed to either spouse, with
respect to such taxable year, a notice of deficiency under
section 6212, if the spouse, as to such notice, files a
petition with the Tax Court within the time prescribed in
section 6213; or
(C) after either spouse has commenced a suit in any court for
the recovery of any part of the tax for such taxable year; or
(D) after either spouse has entered into a closing agreement
under section 7121 with respect to such taxable year, or after
any civil or criminal case arising against either spouse with
respect to such taxable year has been compromised under section
7122.
(3) When return deemed filed
(A) Assessment and collection
For purposes of section 6501 (relating to periods of
limitations on assessment and collection), and for purposes of
section 6651 (relating to delinquent returns), a joint return
made under this subsection shall be deemed to have been filed -
(i) Where both spouses filed separate returns prior to
making the joint return - on the date the last separate
return was filed (but not earlier than the last date
prescribed by law for filing the return of either spouse);
(ii) Where only one spouse filed a separate return prior to
the making of the joint return, and the other spouse had less
than the exemption amount of gross income for such taxable
year - on the date of the filing of such separate return (but
not earlier than the last date prescribed by law for the
filing of such separate return); or
(iii) Where only one spouse filed a separate return prior
to the making of the joint return, and the other spouse had
gross income of the exemption amount or more for such taxable
year - on the date of the filing of such joint return.
For purposes of this subparagraph, the term ''exemption
amount'' has the meaning given to such term by section 151(d).
For purposes of clauses (ii) and (iii), if the spouse whose
gross income is being compared to the exemption amount is 65 or
over, such clauses shall be applied by substituting ''the sum
of the exemption amount and the additional standard deduction
under section 63(c)(2) by reason of section 63(f)(1)(A)'' for
''the exemption amount''.
(B) Credit or refund
For purposes of section 6511, a joint return made under this
subsection shall be deemed to have been filed on the last date
prescribed by law for filing the return for such taxable year
(determined without regard to any extension of time granted to
either spouse).
(4) Additional time for assessment
If a joint return is made under this subsection, the periods of
limitations provided in sections 6501 and 6502 on the making of
assessments and the beginning of levy or a proceeding in court
for collection shall with respect to such return include one year
immediately after the date of the filing of such joint return
(computed without regard to the provisions of paragraph (3)).
(5) Additions to the tax and penalties
(A) Coordination with part II of subchapter A of chapter 68
For purposes of part II of subchapter A of chapter 68, where
the sum of the amounts shown as tax on the separate returns of
each spouse is less than the amount shown as tax on the joint
return made under this subsection -
(i) such sum shall be treated as the amount shown on the
joint return,
(ii) any negligence (or disregard of rules or regulations)
on either separate return shall be treated as negligence (or
such disregard) on the joint return, and
(iii) any fraud on either separate return shall be treated
as fraud on the joint return.
(B) Criminal penalty
For purposes of section 7206(1) and (2) and section 7207
(relating to criminal penalties in the case of fraudulent
returns) the term ''return'' includes a separate return filed
by a spouse with respect to a taxable year for which a joint
return is made under this subsection after the filing of such
separate return.
(c) Treatment of joint return after death of either spouse
For purposes of sections 15, 443, and 7851(a)(1)(A), where the
husband and wife have different taxable years because of the death
of either spouse, the joint return shall be treated as if the
taxable years of both spouses ended on the date of the closing of
the surviving spouse's taxable year.
(d) Special rules
For purposes of this section -
(1) the status as husband and wife of two individuals having
taxable years beginning on the same day shall be determined -
(A) if both have the same taxable year - as of the close of
such year; or
(B) if one dies before the close of the taxable year of the
other - as of the time of such death;
(2) an individual who is legally separated from his spouse
under a decree of divorce or of separate maintenance shall not be
considered as married; and
(3) if a joint return is made, the tax shall be computed on the
aggregate income and the liability with respect to the tax shall
be joint and several.
((e) Repealed. Pub. L. 105-206, title III, Sec. 3201(e)(1), July
22, 1998, 112 Stat. 740)
(f) Joint return where individual is in missing status
For purposes of this section and subtitle A -
(1) Election by spouse
If -
(A) an individual is in a missing status (within the meaning
of paragraph (3)) as a result of service in a combat zone (as
determined for purposes of section 112), and
(B) the spouse of such individual is otherwise entitled to
file a joint return for any taxable year which begins on or
before the day which is 2 years after the date designated under
section 112 as the date of termination of combatant activities
in such zone,
then such spouse may elect under subsection (a) to file a joint
return for such taxable year. With respect to service in the
combat zone designated for purposes of the Vietnam conflict, such
election may be made for any taxable year while an individual is
in missing status.
(2) Effect of election
If the spouse of an individual described in paragraph (1)(A)
elects to file a joint return under subsection (a) for a taxable
year, then, until such election is revoked -
(A) such election shall be valid even if such individual died
before the beginning of such year, and
(B) except for purposes of section 692 (relating to income
taxes of members of the Armed Forces, astronauts, and victims
of certain terrorist attacks on death), the income tax
liability of such individual, his spouse, and his estate
shall be determined as if he were alive throughout the taxable
year.
(3) Missing status
For purposes of this subsection -
(A) Uniformed services
A member of a uniformed service (within the meaning of
section 101(3) of title 37 of the United States Code) is in a
missing status for any period for which he is entitled to pay
and allowances under section 552 of such title 37.
(B) Civilian employees
An employee (within the meaning of section 5561(2) of title 5
of the United States Code) is in a missing status for any
period for which he is entitled to pay and allowances under
section 5562 of such title 5.
(4) Making of election; revocation
An election described in this subsection with respect to any
taxable year may be made by filing a joint return in accordance
with subsection (a) and under such regulations as may be
prescribed by the Secretary. Such an election may be revoked by
either spouse on or before the due date (including extensions)
for such taxable year, and, in the case of an executor or
administrator, may be revoked by disaffirming as provided in the
last sentence of subsection (a)(3).
(g) Election to treat nonresident alien individual as resident of
the United States
(1) In general
A nonresident alien individual with respect to whom this
subsection is in effect for the taxable year shall be treated as
a resident of the United States -
(A) for purposes of chapter 1 for all of such taxable year,
and
(B) for purposes of chapter 24 (relating to wage withholding)
for payments of wages made during such taxable year.
(2) Individuals with respect to whom this subsection is in effect
This subsection shall be in effect with respect to any
individual who, at the close of the taxable year for which an
election under this subsection was made, was a nonresident alien
individual married to a citizen or resident of the United States,
if both of them made such election to have the benefits of this
subsection apply to them.
(3) Duration of election
An election under this subsection shall apply to the taxable
year for which made and to all subsequent taxable years until
terminated under paragraph (4) or (5); except that any such
election shall not apply for any taxable year if neither spouse
is a citizen or resident of the United States at any time during
such year.
(4) Termination of election
An election under this subsection shall terminate at the
earliest of the following times:
(A) Revocation by taxpayers
If either taxpayer revokes the election, as of the first
taxable year for which the last day prescribed by law for
filing the return of tax under chapter 1 has not yet occurred.
(B) Death
In the case of the death of either spouse, as of the
beginning of the first taxable year of the spouse who survives
following the taxable year in which such death occurred; except
that if the spouse who survives is a citizen or resident of the
United States who is a surviving spouse entitled to the
benefits of section 2, the time provided by this subparagraph
shall be as of the close of the last taxable year for which
such individual is entitled to the benefits of section 2.
(C) Legal separation
In the case of the legal separation of the couple under a
decree of divorce or of separate maintenance, as of the
beginning of the taxable year in which such legal separation
occurs.
(D) Termination by Secretary
At the time provided in paragraph (5).
(5) Termination by Secretary
The Secretary may terminate any election under this subsection
for any taxable year if he determines that either spouse has
failed -
(A) to keep such books and records,
(B) to grant such access to such books and records, or
(C) to supply such other information,
as may be reasonably necessary to ascertain the amount of
liability for taxes under chapter 1 of either spouse for such
taxable year.
(6) Only one election
If any election under this subsection for any two individuals
is terminated under paragraph (4) or (5) for any taxable year,
such two individuals shall be ineligible to make an election
under this subsection for any subsequent taxable year.
(h) Joint return, etc., for year in which nonresident alien becomes
resident of United States
(1) In general
If -
(A) any individual is a nonresident alien individual at the
beginning of any taxable year but is a resident of the United
States at the close of such taxable year,
(B) at the close of such taxable year, such individual is
married to a citizen or resident of the United States, and
(C) both individuals elect the benefits of this subsection at
the time and in the manner prescribed by the Secretary by
regulation,
then the individual referred to in subparagraph (A) shall be
treated as a resident of the United States for purposes of
chapter 1 for all of such taxable year, and for purposes of
chapter 24 (relating to wage withholding) for payments of wages
made during such taxable year.
(2) Only one election
If any election under this subsection applies for any 2
individuals for any taxable year, such 2 individuals shall be
ineligible to make an election under this subsection for any
subsequent taxable year.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 733; Pub. L. 85-866, title I,
Sec. 73, Sept. 2, 1958, 72 Stat. 1660; Pub. L. 91-172, title VIII,
Sec. 801(a)(2), (b)(2), (c)(2), (d)(2), Dec. 30, 1969, 83 Stat.
675, 676; Pub. L. 91-679, Sec. 1, Jan. 12, 1971, 84 Stat. 2063;
Pub. L. 92-178, title II, Sec. 201(a)(2), (b)(2), (c), Dec. 10,
1971, 85 Stat. 510, 511; Pub. L. 93-597, Sec. 3(a), Jan. 2, 1975,
88 Stat. 1950; Pub. L. 94-455, title X, Sec. 1012(a)(1), title XIX,
Sec. 1906(a)(1), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1612, 1824,
1834; Pub. L. 94-569, Sec. 3(d), Oct. 20, 1976, 90 Stat. 2699; Pub.
L. 95-600, title I, Sec. 102(b)(2), title VII, Sec.
701(u)(15)(A)-(C), (16)(A), Nov. 6, 1978, 92 Stat. 2771, 2919,
2920; Pub. L. 97-34, title I, Sec. 104(d)(2), Aug. 13, 1981, 95
Stat. 189; Pub. L. 97-248, title III, Sec. 307(a)(4), (5), 308(a),
Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 97-448, title III, Sec.
307(c), Jan. 12, 1983, 96 Stat. 2407; Pub. L. 98-67, title I, Sec.
102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98-369, div. A, title
IV, Sec. 424(a), 474(b)(2), July 18, 1984, 98 Stat. 801, 830; Pub.
L. 99-514, title I, Sec. 104(a)(2), title XVII, Sec. 1708(a)(3),
Oct. 22, 1986, 100 Stat. 2104, 2782; Pub. L. 100-647, title I, Sec.
1015(b)(1), Nov. 10, 1988, 102 Stat. 3568; Pub. L. 101-239, title
VII, Sec. 7721(c)(6), Dec. 19, 1989, 103 Stat. 2399; Pub. L.
101-508, title XI, Sec. 11704(a)(22), Nov. 5, 1990, 104 Stat.
1388-519; Pub. L. 104-168, title IV, Sec. 402(a), July 30, 1996,
110 Stat. 1459; Pub. L. 105-206, title III, Sec. 3201(e)(1), title
VI, Sec. 6011(e)(2), July 22, 1998, 112 Stat. 740, 818; Pub. L.
107-134, title I, Sec. 101(b)(2), Jan. 23, 2002, 115 Stat. 2428.)
Miscellaneous
AMENDMENTS
2003 - Subsec. 110(a)(2)(B), Pub. L. 108-121, amended Sec. 6013
(f)(2)(B) to include astronauts.
2002 - Subsec. (f)(2)(B). Pub. L. 107-134 inserted ''and victims
of certain terrorist attacks'' before ''on death''.
1998 - Subsec. (e). Pub. L. 105-206, Sec. 3201(e)(1), struck out
subsec. (e), which had: in par. (1), declared that spouse was
relieved of liability for tax where joint return had been made,
there was substantial understatement of tax attributable to grossly
erroneous items of one spouse, other spouse established that he or
she did not know that there was such substantial understatement,
and it would be inequitable to hold other spouse liable; in pars.
(2) and (3), defined terms ''grossly erroneous items'' and
''substantial understatement'', respectively; in par. (4), directed
that understatement had to exceed specified percentage of spouse's
income; and in par. (5) declared that determination of spouse, to
whom items of gross income were attributable would be made without
regard to community property laws.
Subsecs. (g)(1)(A), (5), (h)(1). Pub. L. 105-206, Sec.
6011(e)(2), substituted ''chapter 1'' for ''chapters 1 and 5''.
1996 - Subsec. (b)(2). Pub. L. 104-168 redesignated subpars. (B)
to (E) as (A) to (D), respectively, and struck out former subpar.
(A) which read as follows: ''unless there is paid in full at or
before the time of the filing of the joint return the amount shown
as tax upon such joint return; or''.
1990 - Subsec. (e)(3). Pub. L. 101-508 substituted ''section
6662(d)(2)(A)'' for ''section 6661(b)(2)(A)''.
1989 - Subsec. (b)(5)(A). Pub. L. 101-239 substituted ''part II
of subchapter A of chapter 68'' for ''section 6653'' in heading and
in text.
1988 - Subsec. (b)(5)(A). Pub. L. 100-647 amended subpar. (A)
generally. Prior to amendment, subpar. (A) related to additions to
tax when amount shown as tax by husband and wife on joint return
exceeds aggregate of amounts shown as tax on separate return of
each spouse.
1986 - Subsec. (b)(3)(A). Pub. L. 99-514, Sec. 104(a)(2), struck
out ''(twice the exemption amount in case such spouse was 65 or
over)'' before ''for such taxable year'' in cls. (ii) and (iii),
substituted ''section 151(d)'' for ''section 151(f)'' in concluding
provisions, and inserted last sentence.
Subsec. (f)(1). Pub. L. 99-514, Sec. 1708(a)(3), substituted
''such election may be made for any taxable year while an
individual is in missing status'' for ''no such election may be
made for any taxable year beginning after December 31, 1982''.
1984 - Subsec. (c). Pub. L. 98-369, Sec. 474(b)(2), substituted
''15'' for ''21''.
Subsec. (e). Pub. L. 98-369, Sec. 424(a), in amending subsec. (e)
generally, reenacted as par. (1)(A) part of former par. (1)(A);
incorporated in par. (1)(B) part of former par. (1)(A),
substituting ''there is a substantial understatement of tax
attributable to grossly erroneous items of one spouse'' for ''there
was omitted from gross income an amount properly includable therein
which is attributable to one spouse and which is in excess of 25
percent of the amount of gross income stated in the return'';
redesignated as par. (1)(C) former par. (1)(B), substituting ''had
no reason to know, that there was such substantial understatement''
for ''had no reason to know of, such omission''; reenacted as par.
(1)(D) former par. (1)(C), substituting preceding '', it is
inequitable'' the words ''all the facts and circumstances'' for
''whether or not the other spouse significantly benefited directly
or indirectly from the items omitted from gross income and taking
into account all other facts and circumstances'' and ''attributable
to such substantial understatement'' for ''attributable to such
omission''; substituted in conclusional text ''attributable to such
substantial understatement'' for ''attributable to such omission
from gross income''; added pars. (2) to (4); and incorporated in
provisions designated par. (5) similar provisions of former par.
(2)(A), substituting as par. heading ''Special rule for community
property income'' for ''Special rules'' and deleting former par.
(2)(B) respecting determination as provided in section
6501(e)(1)(A) of amount omitted from gross income.
1983 - Pub. L. 98-67 repealed amendments made by Pub. L. 97-248.
See 1982 Amendment note below.
Subsec. (f)(1). Pub. L. 97-448 substituted ''December 31, 1982''
for ''January 2, 1978''.
1982 - Subsecs. (g)(1)(B). (h)(1). Pub. L. 97-248 provided that,
applicable to payments of interest, dividends, and patronage
dividends paid or credited after June 30, 1983, subsec. (g)(1)(B)
is amended by substituting ''(relating to withholding on wages,
interest, dividends, and patronage dividends)'' for ''(relating to
wage withholding)'' and by striking out ''of wages'', and subsec.
(h)(1) is amended by substituting ''(relating to withholding on
wages, interest, dividends, and patronage dividends)'' for
''(relating to wage withholding)'' and by striking out ''of
wages''. Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5,
1983, 97 Stat. 369, repealed subtitle A (Sec. 301-308) of title III
of Pub. L. 97-248 as of the close of June 30, 1983, and provided
that the Internal Revenue Code of 1954 (now 1986) (this title)
shall be applied and administered (subject to certain exceptions)
as if such subtitle A (and the amendments made by such subtitle A)
had not been enacted.
1981 - Subsec. (b)(3)(A). Pub. L. 97-34 substituted ''the
exemption amount'' for ''$1,000'' and ''twice the exemption
amount'' for ''$2,000'' in cls. (ii) and (iii) and inserted
provision following cl. (iii) defining ''exemption amount''.
1978 - Subsec. (b)(3)(A). Pub. L. 95-600, Sec. 102(b)(2),
increased the exemptions wherever appearing from $750 and $1500 to
$1,000 and $2,000, respectively, with respect to taxable years
beginning after Dec. 31, 1978.
Subsec. (g)(1). Pub. L. 95-600, Sec. 701(u)(15)(A), amended par.
(1) generally, designating existing provisions as introductory
material and par. (A), and in such par. (A) inserting reference to
chapter 5, and adding par. (2).
Subsec. (g)(2). Pub. L. 95-600, Sec. 701(u)(16)(A), substituted
''who, at the close of the taxable year for which an election under
this subsection was made,'' for ''who, at the time an election was
made under this subsection,''.
Subsec. (g)(5). Pub. L. 95-600, Sec. 701(u)(15)(B), substituted
''chapters 1 and 5'' for ''chapter 1''.
Subsec. (h)(1). Pub. L. 95-600, Sec. 701(u)(15)(C), substituted
''chapters 1 and 5'' for ''chapter 1'' and inserted provision
relating to chapter 24 of this title.
1976 - Subsec. (b)(2)(C). Pub. L. 94-455, Sec. 1906(a)(1)(A),
struck out ''of the United States'' after ''Tax Court''.
Subsec. (d). Pub. L. 94-455, Sec. 1906(a)(1)(B), (C), substituted
in heading ''Special rules'' for ''Definitions'', in par. (1)(A)
''of such year; or'' for ''of such year; and'', and in par. (1)(B)
''of such death;'' for ''of such death; and''.
Subsec. (e)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
''or his delegate'' after ''Secretary''.
Subsec. (f)(1). Pub. L. 94-569 substituted ''after January 2,
1978'' for ''more than 2 years after the date of the enactment of
this sentence'' after ''With respect to service in the combat zone
designated for purposes of the Vietnam conflict, no such election
may be made for any taxable year beginning''.
Subsec. (f)(4). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
''or his delegate'' after ''Secretary''.
Subsecs. (g), (h). Pub. L. 94-455, Sec. 1012(a)(1), added
subsecs. (g) and (h).
1975 - Subsec. (f). Pub. L. 93-597 added subsec. (f).
1971 - Subsec. (b)(3)(A). Pub. L. 92-178 increased the exemptions
wherever appearing from $650 and $1,300 to $675 and $1,350,
respectively, with respect to taxable years beginning after Dec.
1970, and before Jan. 1, 1972, and to $750 and $1,500,
respectively, with respect to taxable years beginning after Dec.
31, 1971.
Subsec. (e). Pub. L. 91-679 added subsec. (e).
1969 - Subsec. (b)(3)(A). Pub. L. 91-172, Sec. 801(a)(2), (b)(2),
(c)(2), (d)(2), increased the exemptions wherever appearing from
$600 and $1,200 to $625 and $1,250, respectively with respect to
taxable years ending Dec. 31, 1970, and to $650 and $1,300,
respectively, with respect to taxable years beginning after Dec.
31, 1970, and before Jan. 1, 1972, to $700 and $1,400,
respectively, with respect to taxable years beginning after Dec.
31, 1971, and before Jan. 1, 1973, and to $750 and $1,500,
respectively, with respect to taxable years beginning after Dec.
31, 1972.
1958 - Subsec. (b)(2)(C). Pub. L. 85-866 substituted ''section
6213'' for ''such section''.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-134 applicable to taxable years ending
before, on, or after Sept. 11, 2001, with provisions relating to
waiver of limitations, see section 101(d) of Pub. L. 107-134, set
out as a note under section 692 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by section 3201 of Pub. L. 105-206 applicable to any
liability for tax arising after July 22, 1998, and any liability
for tax arising on or before such date but remaining unpaid as of
such date, see section 3201(g)(1) of Pub. L. 105-206, set out as a
note under section 6015 of this title.
Amendment by section 6011(e)(2) of Pub. L. 105-206 effective,
except as otherwise provided, as if included in the provisions of
the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such
amendment relates (see section 1131 of Pub. L. 105-34), see section
6024 of Pub. L. 105-206, set out as a note under section 1 of this
title.
EFFECTIVE DATE OF 1996 AMENDMENT
Section 402(b) of Pub. L. 104-168 provided that: ''The amendment
made by subsection (a) (amending this section) shall apply to
taxable years beginning after the date of the enactment of this Act
(July 30, 1996).''
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1989, see section 7721(d) of Pub. L. 101-239, set out as a note
under section 461 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1015(b)(4) of Pub. L. 100-647 provided that: ''The
amendments made by this subsection (other than paragraph (3))
(amending this section and sections 6601 and 6653 of this title)
shall apply to returns the due date for which (determined without
regard to extensions) is after December 31, 1988.''
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 104(a)(2) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 151(a) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 1708(a)(3) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1982, see section 1708(b) of
Pub. L. 99-514, set out as a note under section 2 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 424(c) of Pub. L. 98-369, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 100-647, title VI,
Sec. 6004, Nov. 10, 1988, 102 Stat. 3685, provided that:
''(1) In general. - Except as provided in paragraph (2), the
amendments made by subsections (a) and (b) (amending this section
and section 66 of this title) shall apply to all taxable years to
which the Internal Revenue Code of 1986 (formerly I.R.C. 1954)
applies. Corresponding provisions shall be deemed to be included
in the Internal Revenue Code of 1939 and shall apply to all taxable
years to which such Code applies.
''(2) Authority to disregard community property laws. -
Subsection (b) of section 66 of the Internal Revenue Code of 1986,
as added by subsection (b), shall apply to taxable years beginning
after December 31, 1984.
''(3) Transitional rule. - If -
''(A) a joint return under section 6013 of the Internal Revenue
Code of 1954 was filed before January 1, 1985,
''(B) on such return there is an understatement (as defined in
section 6661(b)(2)(A) of such Code) which is attributable to
disallowed deductions attributable to activities of one spouse,
''(C) the amount of such disallowed deductions exceeds the
taxable income shown on such return,
''(D) without regard to any determination before October 21,
1988, the other spouse establishes that in signing the return he
or she did not know, and had no reason to know, that there was
such an understatement, and
''(E) the marriage between such spouses terminated and
immediately after such termination the net worth of the other
spouse was less than $10,000,
notwithstanding any law or rule of law (including res judicata),
the other spouse shall be relieved of liability for tax (including
interest, penalties, and other amounts) for such taxable year to
the extent such liability is attributable to such understatement,
and, to the extent the liability so attributable has been collected
from such other spouse, it shall be refunded or credited to such
other spouse. No credit or refund shall be made under the
preceding sentence unless claim therefor has been submitted to the
Secretary of the Treasury or his delegate before the date 1 year
after the date of the enactment of this paragraph (Nov. 10, 1988),
and no interest on such credit or refund shall be allowed for any
period before such date of enactment.''
Amendment by section 474(b)(2) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, and to carrybacks from
such years, see section 475(a) of Pub. L. 98-369, set out as a note
under section 21 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to taxable years beginning
after Dec. 31, 1984, see section 104(e) of Pub. L. 97-34, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 102(b)(2) of Pub. L. 95-600 effective with
respect to taxable years beginning after Dec. 31, 1978, see section
102(d)(1) of Pub. L. 95-600, set out as a note under section 151 of
this title.
Section 701(u)(15)(E) of Pub. L. 95-600, as amended by Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ''The
amendments made by this paragraph (amending this section and
section 6401 of this title) -
''(i) to the extent that they relate to chapter 1 or 5 of the
Internal Revenue Code of 1986 (formerly I.R.C. 1954, sections 1
et seq. and 1491 et seq. of this title, respectively), shall
apply to taxable years ending on or after December 31, 1975, and
''(ii) to the extent that they relate to wage withholding under
chapter 24 of such Code (section 3401 et seq. of this title),
shall apply to remuneration paid on or after the first day of the
first month which begins more than 90 days after the date of the
enactment of this Act (Nov. 6, 1978).''
Section 701(u)(16)(B) of Pub. L. 95-600 provided that: ''The
amendment made by subparagraph (A) (amending this section) shall
apply to taxable years beginning after December 31, 1975.''
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1012(d) of Pub. L. 94-455 provided that: ''The amendments
made by subsection (a) (enacting this section and section 871 of
this title) shall apply to taxable years ending on or after
December 31, 1975. The amendments made by subsections (b) and (c)
(enacting section 879 of this title, amending section 6073 of this
title, and repealing section 981 of this title) shall apply to
taxable years beginning after December 31, 1976.''
Section 1906(d) of Pub. L. 94-455, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
''(1) General rule. - Except as otherwise expressly provided in
this section, the amendments made by this section (see Tables for
classification) shall take effect on the first day of the first
month which begins more than 90 days after the date of the
enactment of this Act (Oct. 4, 1976).
''(2) Amendments relating to income tax. - The amendments made by
this section, when relating to a tax imposed by chapter 1 or
chapter 2 of the Internal Revenue Code of 1986 (formerly I.R.C.
1954), shall take effect with respect to taxable years beginning
after December 31, 1976.''
Section 2114(b) of Pub. L. 94-455 provided that: ''The
application permitted under the amendment made by subsection (a) of
this section (amending section 3 of Pub. L. 91-679, set out as an
Effective Date of 1971 Amendment note below) must be filed with the
Secretary of the Treasury during the first calendar year beginning
after the date of the enactment of this Act (Oct. 4, 1976).''
EFFECTIVE DATE OF 1975 AMENDMENT
Section 3(c) of Pub. L. 93-597 provided that: ''The amendments
made by this section (amending this section and section 2 of this
title) shall apply to taxable years ending on or after February 28,
1961.''
EFFECTIVE DATE OF 1971 AMENDMENTS
Section 201(a), (b) of Pub. L. 92-178 provided in part that the
increases in exemptions from $650 to $675 and from $1,300 to
$1,350, respectively, were effective with respect to taxable years
beginning after Dec. 31, 1970, and before Jan. 1, 1972, and to $750
and $1,500, respectively, with respect to taxable years beginning
after Dec. 31, 1971.
Section 3 of Pub. L. 91-679, as amended by section 2114(a) of
Pub. L. 94-455; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095, provided that: ''The amendments made by the first two
sections of this Act (amending this section and section 6653 of
this title) shall apply to all taxable years to which the Internal
Revenue Code of 1986 (formerly I.R.C. 1954) applies. Corresponding
provisions shall be deemed to be included in the Internal Revenue
Code of 1939 and shall apply to all taxable years to which such
Code applies. Upon application by a taxpayer, the Secretary of the
Treasury shall redetermine the liability for tax (including
interest, penalties, and other amounts) of such taxpayer for
taxable years beginning after December 31, 1961, and ending before
January 13, 1971. The preceding sentence shall apply solely to a
taxpayer to whom the application of the provisions of section
6013(e) of the Internal Revenue Code of 1986, as added by this Act,
for such taxable years is prevented by the operation of res
judicata, and such redetermination shall be made without regard to
such rule of law. Any overpayment of tax by such taxpayer for such
taxable years resulting from the redetermination made under this
Act shall be refunded to such taxpayer.''
EFFECTIVE DATE OF 1969 AMENDMENT
Section 801(a)(2), (b)(2) of Pub. L. 91-172 provided in part that
the increases in exemptions from $600 and $1,200 to $625 and
$1,250, respectively, were effective with respect to taxable years
beginning after Dec. 31, 1969, and before Jan. 1, 1971; and to $650
and $1,300, respectively, with respect to taxable years beginning
after Dec. 31, 1970, and before Jan. 1, 1972. Section 801(c)(2),
(d)(2) of Pub. L. 91-172, which provided for increases in
exemptions to $700 and $1,400, respectively, with respect to
taxable years beginning after Dec. 31, 1971, and before Jan. 1,
1973, and to $750 and $1,500, respectively, with respect to taxable
years beginning after Dec. 31, 1972, was repealed by Pub. L.
92-178, title II, Sec. 201(c), Dec. 10, 1971, 85 Stat. 511.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
this title.
SEPARATE NOTICE TO EACH FILER
Pub. L. 105-206, title III, Sec. 3201(d), July 22, 1998, 112
Stat. 740, provided that: ''The Secretary of the Treasury shall,
wherever practicable, send any notice relating to a joint return
under section 6013 of the Internal Revenue Code of 1986 separately
to each individual filing the joint return.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1, 2, 25A, 32, 62, 66,
151, 213, 222, 692, 879, 1244, 6015, 6017, 6072, 6230, 6401, 6501,
6511, 7508, 7701 of this title.
