26 U.S. Code § 6011 - General requirement of return, statement, or list
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.
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.
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.
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.
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.
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).
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.
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.
For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see subparts B and C.
The FSC Repeal and Extraterritorial Income Exclusion Act of 2000, referred to in subsec. (c)(1), is Pub. L. 106–519, Nov. 15, 2000, 114 Stat. 2423. For complete classification of this Act to the Code, see Short Title of 2000 Amendments note set out under section 1 of this title and Tables.
2014—Subsec. (e)(3)(A). Pub. L. 113–295 substituted “shall require that” for “shall require than” in introductory provisions.
2010—Subsec. (e)(4). Pub. L. 111–147 added par. (4).
2009—Subsec. (e)(1). Pub. L. 111–92, § 17(b), substituted “Except as provided in paragraph (3), the Secretary may not” for “The Secretary may not” in second sentence.
Subsec. (e)(3). Pub. L. 111–92, § 17(a), added par. (3).
2007—Subsec. (c). Pub. L. 110–172, § 11(g)(19)(B), struck out “and FSC’s” after “former DISCS” in heading.
Subsec. (c)(1). Pub. L. 110–172, § 11(g)(19)(A), in introductory provisions, substituted “, 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)” for “or former DISC or a FSC or former FSC”.
2006—Subsecs. (g), (h). Pub. L. 109–222 added subsec. (g) and redesignated former subsec. (g) as (h).
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, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (c). Pub. L. 94–455, §§ 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, § 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, § 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, § 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, § 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).
Amendment by Pub. L. 109–222 applicable to disclosures the due date for which are after May 17, 2006, see section 516(d)(2) of Pub. L. 109–222, set out as an Effective Date note under section 4965 of this title.
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.
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.
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.
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 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.
Pub. L. 98–67, title I, § 109(b), Aug. 5, 1983, 97 Stat. 384, 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.
Pub. L. 97–248, title III, § 353, Sept. 3, 1982, 96 Stat. 640, 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.
Pub. L. 95–600, title V, § 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.
Pub. L. 89–243, § 3(d)(1), 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.
Pub. L. 88–563, § 3(e), Sept. 2, 1964, 78 Stat. 845, 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.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- Employer Requirements : 2014-09-19
- Acts to be Performed by Agents : 2014-09-19
- Magnetic Media : 2014-02-14
- General Requirement of Return, Statement, or List : 2010-11-12
- Disclosure of Reportable Transactions : 2010-11-12
- Disclosure of Reportable Transactions : 2010-07-09
- Arrangements purporting to be 10-or-more employer plans under section 419A(f)(6) (Notice 95-34) : 2010-07-09
- Abusive Trust Arrangements Utilizing Cash Value Life Insurance Products Purported to Provide Welfare Benefits (Notice 2007-83) : 2010-07-09
- Disclosure of Reportable Transactions : 2010-05-21
- Disclosure of Reportable Transactions : 2009-09-18
- Joint and Several Liability : 2009-09-18
- Disclosure of Reportable Transactions : 2009-09-04
- Disclosure of Reportable Transactions : 2009-07-17
- Contributions to Roth IRA (Notice 2004-8) : 2009-07-17
- General Requirement of Return, Statement, or List : 2009-04-17
- Magnetic Media : 2009-04-03
- Disclosure of Reportable Transactions : 2009-04-03
- Employer Requirements : 2009-03-20
- Facsimile Signatures : 2009-03-20
- Disclosure of Reportable Transactions : 2009-03-20
- Disclosure of Reportable Transactions : 2009-03-20
- Disclosure of Reportable Transactions : 2007-03-23
- Sale-In/Lease-Out (SILOs) : 2007-03-23
- Incomplete Returns : 2006-12-22
- Incomplete Returns : 2005-11-25
- Definitions : 2003-09-19
- Signing of Partnership Returns : 2003-09-19
- Signing of Corporation Returns : 2003-09-19
- Signing of Returns and Other Documents : 2003-09-19
- General Requirement of Return, Statement, or List : 2003-09-19
- Form of Return : 2003-01-24
- Return Prepared by IRS Personnel : 2003-01-24
- Form of Return : 2003-01-24
- Assessment Authority : 2002-10-18
- Frivolous Income Tax Return : 2002-10-18
- General Requirement of Return, Statement, or List : 2002-10-18
- General Requirement of Return, Statement, or List : 2002-08-30
- No Interest Until Return in Processible Form : 2002-01-18
- Form of Return : 2002-01-18
- Form of Return : 2001-02-16
- Jurat Deleted : 2001-02-16
- Definition of a Deficiency : 2000-04-28
- Look-Back Method : 2000-04-28
- General Requirement of Return, Statement, or List : 2000-04-28
- Employer Requirements : 1999-08-13
- Definitions Relating to Corporate Reorganizations : 1999-04-30
- Magnetic Media : 1999-04-30