§ 6011. General requirement of return, statement, or list

§ 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 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—

(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) 11 So in original. There are two pars. designated (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.

(6) ^1 Application of numerical limitation to returns relating to deferred compensation plans For purposes of applying the numerical limitation under paragraph (2)(A) to any return required under section 6058, information regarding each plan for which information is provided on such return shall be treated as a separate return.

(8) Qualified opportunity funds and qualified rural opportunity funds Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund under section 6039K shall be filed on magnetic media or other machine-readable form.

(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) 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; Pub. L. 116–94, div. O, title II, § 202(d)(1), Dec. 20, 2019, 133 Stat. 3163; Pub. L. 119–21, title VII, § 70421(d)(3), July 4, 2025, 139 Stat. 231.)

Editorial Notes

References in Text

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.

Amendments

2025—Subsec. (e)(8). Pub. L. 119–21 added par. (8).

2019—Subsec. (e)(2)(A). Pub. L. 116–25, § 2301(a), substituted “the applicable number of” for “250”.

Subsec. (e)(3)(D). Pub. L. 116–25, § 2301(c), added subpar. (D).

Subsec. (e)(5). Pub. L. 116–25, § 2301(b), added par. (5) and struck out former par. (5) which related to special rules for partnerships regarding filing on magnetic media.

Subsec. (e)(6). Pub. L. 116–94 added par. (6) related to application of numerical limitation to returns relating to deferred compensation plans.

Pub. L. 116–25, § 2301(b), added par. (6) related to partnerships required to file on magnetic media.

Subsecs. (h), (i). Pub. L. 116–25, § 3101(b)(2), added subsec. (h) and redesignated former subsec. (h) as (i).

2018—Subsec. (e)(2). Pub. L. 115–141, § 301(a)(2), struck out concluding provisions which read as follows: “Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.”

Subsec. (e)(5). Pub. L. 115–141, § 301(a)(1), added par. (5).

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.