CHAPTER 61 —INFORMATION AND RETURNS
1 Section numbers editorially supplied.
Subchapter A—Returns and Records
Editorial Notes
Amendments
1966—
PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS
§6001. Notice or regulations requiring records, statements, and special returns
Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title. The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with section 6053(c), and copies of statements furnished by employees under section 6053(a).
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1982—
1978—
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1978 Amendment
PART II—TAX RETURNS OR STATEMENTS
Editorial Notes
Amendments
2010—
2001—
Subpart A—General Requirement
§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
(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) 1 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.
(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,
Editorial Notes
References in Text
The FSC Repeal and Extraterritorial Income Exclusion Act of 2000, referred to in subsec. (c)(1), is
Amendments
2019—Subsec. (e)(2)(A).
Subsec. (e)(3)(D).
Subsec. (e)(5).
Subsec. (e)(6).
Subsecs. (h), (i).
2018—Subsec. (e)(2).
Subsec. (e)(5).
2014—Subsec. (e)(3)(A).
2010—Subsec. (e)(4).
2009—Subsec. (e)(1).
Subsec. (e)(3).
2007—Subsec. (c).
Subsec. (c)(1).
2006—Subsecs. (g), (h).
1998—Subsecs. (f), (g).
1997—Subsec. (e)(2).
1989—Subsec. (e).
1988—Subsec. (a).
1986—Subsec. (f).
1984—Subsec. (c).
1983—Subsec. (e).
1982—Subsecs. (e), (f).
1978—Subsecs. (d), (e).
1976—Subsecs. (a), (b).
Subsec. (c).
Subsec. (d).
Subsecs. (e), (f).
1971—Subsecs. (e), (f).
1969—Subsec. (d)(1)(B).
Subsec. (d)(3).
1967—Subsec. (d)(1).
1965—Subsec. (c).
1964—Subsecs. (d), (e).
1958—Subsecs. (c), (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
Amendment by section 3101(b)(2) of
Effective Date of 2018 Amendment
Effective Date of 2010 Amendment
Effective Date of 2009 Amendment
Effective Date of 2006 Amendment
Amendment by
Effective Date of 1997 Amendment
Effective Date of 1989 Amendment
Effective Date of 1988 Amendment
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1983 Amendment
Amendment by
Effective Date of 1978 Amendment; Election of Prior Law
Amendment by
Effective Date of 1976 Amendment
Amendment by section 1904(b)(10)(A)(ii) of
Effective Date of 1971 Amendment
Amendment by
Effective Date of 1969 Amendment
Effective Date of 1967 Amendment
Effective Date of 1965 Amendment
Amendment by
Effective Date of 1958 Amendment
Amendment by
Short Title of 1967 Amendment
Internet Platform for Form 1099 Filings
"(a)
"(1) prepare and file Forms 1099;
"(2) prepare Forms 1099 for distribution to recipients other than the Internal Revenue Service; and
"(3) maintain a record of completed, filed, and distributed Forms 1099.
"(b)
"(1) are a supplement to, and not a replacement for, other services provided by the Internal Revenue Service to taxpayers; and
"(2) comply with applicable security standards and guidelines."
Authentication of Users of Electronic Services Accounts
Electronic Filing of Tax and Information Returns
"(a)
"(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)
"(1)
"(2)
"(d)
"(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."
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
Study of Wage Returns on Magnetic Tape; Report to Congress Not Later Than July 1, 1984
Report on Forms
Study of Simplification of Tax Returns
First Return Period for Interest Equalization Tax Returns
1 So in original. There are two pars. designated (6).
Subpart B—Income Tax Returns
Editorial Notes
Amendments
1998—
1989—
1984—
1972—
1968—
§6012. Persons required to make returns of income
(a) General rule
Returns with respect to income taxes under subtitle A shall be made by the following:
(1)(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual—
(i) who is not married (determined by applying section 7703), is not a surviving spouse (as defined in section 2(a)), is not a head of a household (as defined in section 2(b)), and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual,
(ii) who is a head of a household (as so defined) and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual,
(iii) who is a surviving spouse (as so defined) and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual, or
(iv) who is entitled to make a joint return and whose gross income, when combined with the gross income of his spouse, is, for the taxable year, less than the sum of twice the exemption amount plus the basic standard deduction applicable to a joint return, but only if such individual and his spouse, at the close of the taxable year, had the same household as their home.
Clause (iv) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(c).
(B) The amount specified in clause (i), (ii), or (iii) of subparagraph (A) shall be increased by the amount of 1 additional standard deduction (within the meaning of section 63(c)(3)) in the case of an individual entitled to such deduction by reason of section 63(f)(1)(A) (relating to individuals age 65 or more), and the amount specified in clause (iv) of subparagraph (A) shall be increased by the amount of the additional standard deduction for each additional standard deduction to which the individual or his spouse is entitled by reason of section 63(f)(1).
(C) The exception under subparagraph (A) shall not apply to any individual—
(i) who is described in section 63(c)(5) and who has—
(I) income (other than earned income) in excess of the sum of the amount in effect under section 63(c)(5)(A) plus the additional standard deduction (if any) to which the individual is entitled, or
(II) total gross income in excess of the standard deduction, or
(ii) for whom the standard deduction is zero under section 63(c)(6).
(D) For purposes of this subsection—
(i) The terms "standard deduction", "basic standard deduction" and "additional standard deduction" have the respective meanings given such terms by section 63(c).
(ii) The term "exemption amount" has the meaning given such term by section 151(d). In the case of an individual described in section 151(d)(2), the exemption amount shall be zero.
(2) Every corporation subject to taxation under subtitle A;
(3) Every estate the gross income of which for the taxable year is $600 or more;
(4) Every trust having for the taxable year any taxable income, or having gross income of $600 or over, regardless of the amount of taxable income;
(5) Every estate or trust of which any beneficiary is a nonresident alien;
(6) Every political organization (within the meaning of section 527(e)(1)), and every fund treated under section 527(g) as if it constituted a political organization, which has political organization taxable income (within the meaning of section 527(c)(1)) for the taxable year;
(7) Every homeowners association (within the meaning of section 528(c)(1)) which has homeowners association taxable income (within the meaning of section 528(d)) for the taxable year; and
(8) Every estate of an individual under
except that subject to such conditions, limitations, and exceptions and under such regulations as may be prescribed by the Secretary, nonresident alien individuals subject to the tax imposed by section 871 and foreign corporations subject to the tax imposed by section 881 may be exempted from the requirement of making returns under this section.
(b) Returns made by fiduciaries and receivers
(1) Returns of decedents
If an individual is deceased, the return of such individual required under subsection (a) shall be made by his executor, administrator, or other person charged with the property of such decedent.
(2) Persons under a disability
If an individual is unable to make a return required under subsection (a), the return of such individual shall be made by a duly authorized agent, his committee, guardian, fiduciary or other person charged with the care of the person or property of such individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.
(3) Receivers, trustees and assignees for corporations
In a case where a receiver, trustee in a case under
(4) Returns of estates and trusts
Returns of an estate, a trust, or an estate of an individual under
(5) Joint fiduciaries
Under such regulations as the Secretary may prescribe, a return made by one of two or more joint fiduciaries shall be sufficient compliance with the requirements of this section. A return made pursuant to this paragraph shall contain a statement that the fiduciary has sufficient knowledge of the affairs of the person for whom the return is made to enable him to make the return, and that the return is, to the best of his knowledge and belief, true and correct.
(6) IRA share of partnership income
In the case of a trust which is exempt from taxation under section 408(e), for purposes of this section, the trust's distributive share of items of gross income and gain of any partnership to which subchapter C or D of
(c) Certain income earned abroad or from sale of residence
For purposes of this section, gross income shall be computed without regard to the exclusion provided for in section 121 (relating to gain from sale of principal residence) and without regard to the exclusion provided for in section 911 (relating to citizens or residents of the United States living abroad).
(d) Tax-exempt interest required to be shown on return
Every person required to file a return under this section for the taxable year shall include on such return the amount of interest received or accrued during the taxable year which is exempt from the tax imposed by
(e) Consolidated returns
For provisions relating to consolidated returns by affiliated corporations, see
(f) Special rule for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, subsection (a)(1) shall not apply, and every individual who has gross income for the taxable year shall be required to make returns with respect to income taxes under subtitle A, except that a return shall not be required of—
(1) an individual who is not married (determined by applying section 7703) and who has gross income for the taxable year which does not exceed the standard deduction applicable to such individual for such taxable year under section 63, or
(2) an individual entitled to make a joint return if—
(A) the gross income of such individual, when combined with the gross income of such individual's spouse, for the taxable year does not exceed the standard deduction which would be applicable to the taxpayer for such taxable year under section 63 if such individual and such individual's spouse made a joint return,
(B) such individual and such individual's spouse have the same household as their home at the close of the taxable year,
(C) such individual's spouse does not make a separate return, and
(D) neither such individual nor such individual's spouse is an individual described in section 63(c)(5) who has income (other than earned income) in excess of the amount in effect under section 63(c)(5)(A).
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2018—Subsec. (a)(6).
Subsec. (a)(7).
Subsec. (a)(8).
2017—Subsec. (f).
2010—Subsec. (a)(8), (9).
2002—Subsec. (a)(6).
2000—Subsec. (a)(6).
1997—Subsec. (b)(6).
Subsec. (c).
1988—Subsec. (a)(1)(C)(i).
1986—Subsec. (a)(1).
"(1)(A) Every individual having for the taxable year a gross income of the exemption amount or more, except that a return shall not be required of an individual (other than an individual described in subparagraph (C))—
"(i) who is not married (determined by applying section 143), is not a surviving spouse (as defined in section 2(a)), and for the taxable year has a gross income of less than the sum of the exemption amount plus the zero bracket amount applicable to such an individual,
"(ii) who is a surviving spouse (as so defined) and for the taxable year has a gross income of less than the sum of the exemption amount plus the zero bracket amount applicable to such an individual, or
"(iii) who is entitled to make a joint return under section 6013 and whose gross income, when combined with the gross income of his spouse, is, for the taxable year, less than the sum of twice the exemption amount plus the zero bracket amount applicable to a joint return, but only if such individual and his spouse, at the close of the taxable year, had the same household as their home.
Clause (iii) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(e).
"(B) The amount specified in clause (i) or (ii) of subparagraph (A) shall be increased by the exemption amount in the case of an individual entitled to an additional personal exemption under section 151(c)(1), and the amount specified in clause (iii) of subparagraph (A) shall be increased by the exemption amount for each additional personal exemption to which the individual or his spouse is entitled under section 151(c).
"(C) The exception under subparagraph (A) shall not apply to—
"(i) a nonresident alien individual;
"(ii) a citizen of the United States entitled to the benefits of section 931;
"(iii) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period;
"(iv) an individual who has income (other than earned income) of the exemption amount or more and who is described in section 63(e)(1)(D); or
"(v) an estate or trust.
"(D) For purposes of this paragraph—
"(i) The term 'zero bracket amount' has the meaning given to such term by section 63(d).
"(ii) The term 'exemption amount' has the meaning given to such term by section 151(f)."
Subsec. (a)(9).
Subsecs. (d), (e).
1984—Subsec. (b)(2).
1981—Subsec. (a)(1).
Subsec. (c).
1980—Subsec. (a)(9).
Subsec. (b)(3).
Subsec. (b)(4).
1978—Subsec. (a)(1)(A).
Subsec. (a)(8).
Subsec. (c).
1977—Subsec. (a)(1)(A).
Subsec. (a)(1)(B).
Subsec. (a)(1)(C).
1976—Subsec. (a).
Subsec. (a)(1)(A), (B).
Subsec. (a)(7).
Subsec. (b)(5).
1975—Subsec. (a)(1)(A).
Subsec. (a)(1)(B).
Subsec. (a)(6).
1974—Subsec. (a).
1971—Subsec. (a)(1).
1969—Subsec. (a)(1).
1964—Subsec. (c).
1958—Subsecs. (c), (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Amendment by
Effective Date of 2010 Amendment
Amendment by
Effective Date of 2002 Amendment
Effective Date of 2000 Amendment
Effective Date of 1997 Amendment
Amendment by section 312(d)(11) of
Amendment by section 1225 of
Effective Date of 1988 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by section 104(a)(1) of
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1981 Amendment
Amendment by section 104(d)(1) of
Amendment by section 111(b)(3) of
Effective Date of 1980 Amendment
Amendment by section 6(i)(5) of
Effective Date of 1978 Amendment
Amendment by section 101(c) of
Amendment by section 102(b)(1) of
Amendment by section 105(d) of
Amendment by section 404(c)(8) of
Effective Date of 1978 Amendment; Election of Prior Law
Amendment by
Effective Date of 1977 Amendment
Amendment by
Effective Date of 1976 Amendment
Amendment by section 401(b)(3) of
Effective and Termination Dates of 1975 Amendments
Amendment by
Amendment by
Effective Date of 1974 Amendments
Amendment by
Amendment by
Effective Date of 1971 Amendment
Effective Date of 1969 Amendment
Amendment by section 941(a) of
Amendment by section 941(d) of
Effective Date of 1964 Amendment
Amendment by
Effective Date of 1958 Amendment
Return-Free Tax System
No Return Required of Individual Whose Only Gross Income Is Grant of $1,000 From State
"(a)
"(b)
Exemption From Filing Requirement for Prior Years Where Income of Political Party was $100 or Less
§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
(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, §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
(B) Civilian employees
An employee (within the meaning of
(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
(B) for purposes of
(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
(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
(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
(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.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2003—Subsec. (f)(2)(B).
2002—Subsec. (f)(2)(B).
1998—Subsec. (e).
Subsecs. (g)(1)(A), (5), (h)(1).
1996—Subsec. (b)(2).
1990—Subsec. (e)(3).
1989—Subsec. (b)(5)(A).
1988—Subsec. (b)(5)(A).
1986—Subsec. (b)(3)(A).
Subsec. (f)(1).
1984—Subsec. (c).
Subsec. (e).
1983—
Subsec. (f)(1).
1982—Subsecs. (g)(1)(B). (h)(1).
1981—Subsec. (b)(3)(A).
1978—Subsec. (b)(3)(A).
Subsec. (g)(1).
Subsec. (g)(2).
Subsec. (g)(5).
Subsec. (h)(1).
1976—Subsec. (b)(2)(C).
Subsec. (d).
Subsec. (e)(1).
Subsec. (f)(1).
Subsec. (f)(4).
Subsecs. (g), (h).
1975—Subsec. (f).
1971—Subsec. (b)(3)(A).
Subsec. (e).
1969—Subsec. (b)(3)(A).
1958—Subsec. (b)(2)(C).
Statutory Notes and Related Subsidiaries
Effective Date of 2003 Amendment
Amendment by
Effective Date of 2002 Amendment
Amendment by
Effective Date of 1998 Amendment
Amendment by section 3201 of
Amendment by section 6011(e)(2) of
Effective Date of 1996 Amendment
Effective Date of 1989 Amendment
Amendment by
Effective Date of 1988 Amendment
Effective Date of 1986 Amendment
Amendment by section 104(a)(2) of
Amendment by section 1708(a)(3) of
Effective Date of 1984 Amendment
"(1)
"(2)
"(3)
"(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
Effective Date of 1981 Amendment
Amendment by
Effective Date of 1978 Amendment
Amendment by section 102(b)(2) of
"(i) to the extent that they relate to
"(ii) to the extent that they relate to wage withholding under
Effective Date of 1976 Amendment
"(1)
"(2)
Effective Date of 1975 Amendment
Effective Date of 1971 Amendments
Effective Date of 1969 Amendment
Effective Date of 1958 Amendment
Amendment by
Separate Notice to Each Filer
§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.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1986—Subsec. (a).
Subsec. (b)(4).
1977—Subsec. (a).
Subsec. (b)(4).
1976—Subsec. (a).
Subsec. (b).
1969—Subsec. (a).
Subsec. (b).
1964—Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1977 Amendment
Amendment by
Effective Date of 1969 Amendment
Amendment by section 803(d)(1) of
Effective Date of 1964 Amendment
Amendment by section 201(d)(14) of
Amendment by section 301(b)(2) of
§6015. Relief from joint and several liability on joint return
(a) In general
Notwithstanding section 6013(d)(3)—
(1) an individual who has made a joint return may elect to seek relief under the procedures prescribed under subsection (b); and
(2) if such individual is eligible to elect the application of subsection (c), such individual may, in addition to any election under paragraph (1), elect to limit such individual's liability for any deficiency with respect to such joint return in the manner prescribed under subsection (c).
Any determination under this section shall be made without regard to community property laws.
(b) Procedures for relief from liability applicable to all joint filers
(1) In general
Under procedures prescribed by the Secretary, if—
(A) a joint return has been made for a taxable year;
(B) on such return there is an understatement of tax attributable to erroneous items of one individual filing the joint return;
(C) the other individual filing the joint return establishes that in signing the return he or she did not know, and had no reason to know, that there was such understatement;
(D) taking into account all the facts and circumstances, it is inequitable to hold the other individual liable for the deficiency in tax for such taxable year attributable to such understatement; and
(E) the other individual elects (in such form as the Secretary may prescribe) the benefits of this subsection not later than the date which is 2 years after the date the Secretary has begun collection activities with respect to the individual making the election,
then the other individual 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.
(2) Apportionment of relief
If an individual who, but for paragraph (1)(C), would be relieved of liability under paragraph (1), establishes that in signing the return such individual did not know, and had no reason to know, the extent of such understatement, then such individual shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent that such liability is attributable to the portion of such understatement of which such individual did not know and had no reason to know.
(3) Understatement
For purposes of this subsection, the term "understatement" has the meaning given to such term by section 6662(d)(2)(A).
(c) Procedures to limit liability for taxpayers no longer married or taxpayers legally separated or not living together
(1) In general
Except as provided in this subsection, if an individual who has made a joint return for any taxable year elects the application of this subsection, the individual's liability for any deficiency which is assessed with respect to the return shall not exceed the portion of such deficiency properly allocable to the individual under subsection (d).
(2) Burden of proof
Except as provided in subparagraph (A)(ii) or (C) of paragraph (3), each individual who elects the application of this subsection shall have the burden of proof with respect to establishing the portion of any deficiency allocable to such individual.
(3) Election
(A) Individuals eligible to make election
(i) In general
An individual shall only be eligible to elect the application of this subsection if—
(I) at the time such election is filed, such individual is no longer married to, or is legally separated from, the individual with whom such individual filed the joint return to which the election relates; or
(II) such individual was not a member of the same household as the individual with whom such joint return was filed at any time during the 12-month period ending on the date such election is filed.
(ii) Certain taxpayers ineligible to elect
If the Secretary demonstrates that assets were transferred between individuals filing a joint return as part of a fraudulent scheme by such individuals, an election under this subsection by either individual shall be invalid (and section 6013(d)(3) shall apply to the joint return).
(B) Time for election
An election under this subsection for any taxable year may be made at any time after a deficiency for such year is asserted but not later than 2 years after the date on which the Secretary has begun collection activities with respect to the individual making the election.
(C) Election not valid with respect to certain deficiencies
If the Secretary demonstrates that an individual making an election under this subsection had actual knowledge, at the time such individual signed the return, of any item giving rise to a deficiency (or portion thereof) which is not allocable to such individual under subsection (d), such election shall not apply to such deficiency (or portion). This subparagraph shall not apply where the individual with actual knowledge establishes that such individual signed the return under duress.
(4) Liability increased by reason of transfers of property to avoid tax
(A) In general
Notwithstanding any other provision of this subsection, the portion of the deficiency for which the individual electing the application of this subsection is liable (without regard to this paragraph) shall be increased by the value of any disqualified asset transferred to the individual.
(B) Disqualified asset
For purposes of this paragraph—
(i) In general
The term "disqualified asset" means any property or right to property transferred to an individual making the election under this subsection with respect to a joint return by the other individual filing such joint return if the principal purpose of the transfer was the avoidance of tax or payment of tax.
(ii) Presumption
(I) In general
For purposes of clause (i), except as provided in subclause (II), any transfer which is made after the date which is 1 year before the date on which the first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Independent Office of Appeals is sent shall be presumed to have as its principal purpose the avoidance of tax or payment of tax.
(II) Exceptions
Subclause (I) shall not apply to any transfer pursuant to a decree of divorce or separate maintenance or a written instrument incident to such a decree or to any transfer which an individual establishes did not have as its principal purpose the avoidance of tax or payment of tax.
(d) Allocation of deficiency
For purposes of subsection (c)—
(1) In general
The portion of any deficiency on a joint return allocated to an individual shall be the amount which bears the same ratio to such deficiency as the net amount of items taken into account in computing the deficiency and allocable to the individual under paragraph (3) bears to the net amount of all items taken into account in computing the deficiency.
(2) Separate treatment of certain items
If a deficiency (or portion thereof) is attributable to—
(A) the disallowance of a credit; or
(B) any tax (other than tax imposed by section 1 or 55) required to be included with the joint return;
and such item is allocated to one individual under paragraph (3), such deficiency (or portion) shall be allocated to such individual. Any such item shall not be taken into account under paragraph (1).
(3) Allocation of items giving rise to the deficiency
For purposes of this subsection—
(A) In general
Except as provided in paragraphs (4) and (5), any item giving rise to a deficiency on a joint return shall be allocated to individuals filing the return in the same manner as it would have been allocated if the individuals had filed separate returns for the taxable year.
(B) Exception where other spouse benefits
Under rules prescribed by the Secretary, an item otherwise allocable to an individual under subparagraph (A) shall be allocated to the other individual filing the joint return to the extent the item gave rise to a tax benefit on the joint return to the other individual.
(C) Exception for fraud
The Secretary may provide for an allocation of any item in a manner not prescribed by subparagraph (A) if the Secretary establishes that such allocation is appropriate due to fraud of one or both individuals.
(4) Limitations on separate returns disregarded
If an item of deduction or credit is disallowed in its entirety solely because a separate return is filed, such disallowance shall be disregarded and the item shall be computed as if a joint return had been filed and then allocated between the spouses appropriately. A similar rule shall apply for purposes of section 86.
(5) Child's liability
If the liability of a child of a taxpayer is included on a joint return, such liability shall be disregarded in computing the separate liability of either spouse and such liability shall be allocated appropriately between the spouses.
(e) Petition for review by Tax Court
(1) In general
In the case of an individual against whom a deficiency has been asserted and who elects to have subsection (b) or (c) apply, or in the case of an individual who requests equitable relief under subsection (f)—
(A) In general
In addition to any other remedy provided by law, the individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate relief available to the individual under this section if such petition is filed—
(i) at any time after the earlier of—
(I) the date the Secretary mails, by certified or registered mail to the taxpayer's last known address, notice of the Secretary's final determination of relief available to the individual, or
(II) the date which is 6 months after the date such election is filed or request is made with the Secretary, and
(ii) not later than the close of the 90th day after the date described in clause (i)(I).
(B) Restrictions applicable to collection of assessment
(i) In general
Except as otherwise provided in section 6851 or 6861, no levy or proceeding in court shall be made, begun, or prosecuted against the individual making an election under subsection (b) or (c) or requesting equitable relief under subsection (f) for collection of any assessment to which such election or request relates until the close of the 90th day referred to in subparagraph (A)(ii), or, if a petition has been filed with the Tax Court under subparagraph (A), until the decision of the Tax Court has become final. Rules similar to the rules of section 7485 shall apply with respect to the collection of such assessment.
(ii) Authority to enjoin collection actions
Notwithstanding the provisions of section 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates or to which the request under subsection (f) relates.
(2) Suspension of running of period of limitations
The running of the period of limitations in section 6502 on the collection of the assessment to which the petition under paragraph (1)(A) relates shall be suspended—
(A) for the period during which the Secretary is prohibited by paragraph (1)(B) from collecting by levy or a proceeding in court and for 60 days thereafter, and
(B) if a waiver under paragraph (5) is made, from the date the claim for relief was filed until 60 days after the waiver is filed with the Secretary.
(3) Limitation on Tax Court jurisdiction
If a suit for refund is begun by either individual filing the joint return pursuant to section 6532—
(A) the Tax Court shall lose jurisdiction of the individual's action under this section to whatever extent jurisdiction is acquired by the district court or the United States Court of Federal Claims over the taxable years that are the subject of the suit for refund, and
(B) the court acquiring jurisdiction shall have jurisdiction over the petition filed under this subsection.
(4) Notice to other spouse
The Tax Court shall establish rules which provide the individual filing a joint return but not making the election under subsection (b) or (c) or the request for equitable relief under subsection (f) with adequate notice and an opportunity to become a party to a proceeding under either such subsection.
(5) Waiver
An individual who elects the application of subsection (b) or (c) or who requests equitable relief under subsection (f) (and who agrees with the Secretary's determination of relief) may waive in writing at any time the restrictions in paragraph (1)(B) with respect to collection of the outstanding assessment (whether or not a notice of the Secretary's final determination of relief has been mailed).
(6) Suspension of running of period for filing petition in title 11 cases
In the case of a person who is prohibited by reason of a case under
(7) Standard and scope of review
Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon—
(A) the administrative record established at the time of the determination, and
(B) any additional newly discovered or previously unavailable evidence.
(f) Equitable relief
(1) In general
Under procedures prescribed by the Secretary, if—
(A) taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either), and
(B) relief is not available to such individual under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
(2) Limitation
A request for equitable relief under this subsection may be made with respect to any portion of any liability that—
(A) has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or
(B) has been paid, provided that such request is made during the period in which the individual could submit a timely claim for refund or credit of such payment.
(g) Credits and refunds
(1) In general
Except as provided in paragraphs (2) and (3), notwithstanding any other law or rule of law (other than section 6511, 6512(b), 7121, or 7122), credit or refund shall be allowed or made to the extent attributable to the application of this section.
(2) Res judicata
In the case of any election under subsection (b) or (c) or of any request for equitable relief under subsection (f), if a decision of a court in any prior proceeding for the same taxable year has become final, such decision shall be conclusive except with respect to the qualification of the individual for relief which was not an issue in such proceeding. The exception contained in the preceding sentence shall not apply if the court determines that the individual participated meaningfully in such prior proceeding.
(3) Credit and refund not allowed under subsection (c)
No credit or refund shall be allowed as a result of an election under subsection (c).
(h) Regulations
The Secretary shall prescribe such regulations as are necessary to carry out the provisions of this section, including—
(1) regulations providing methods for allocation of items other than the methods under subsection (d)(3); and
(2) regulations providing the opportunity for an individual to have notice of, and an opportunity to participate in, any administrative proceeding with respect to an election made under subsection (b) or (c) or a request for equitable relief made under subsection (f) by the other individual filing the joint return.
(Added
Editorial Notes
Prior Provisions
A prior section 6015, acts Aug. 16, 1954, ch. 736,
Amendments
2019—Subsec. (c)(4)(B)(ii)(I).
Subsec. (e)(7).
Subsec. (f).
"(1) taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either); and
"(2) relief is not available to such individual under subsection (b) or (c),
the Secretary may relieve such individual of such liability."
2015—Subsec. (e)(6).
2006—Subsec. (e)(1).
Subsec. (e)(1)(A)(i)(II).
Subsec. (e)(1)(B)(i).
Subsec. (e)(1)(B)(ii).
Subsec. (e)(4).
Subsec. (e)(5).
Subsec. (g)(2).
Subsec. (h)(2).
2000—Subsec. (c)(3)(B).
Subsec. (e)(1).
Subsec. (e)(1)(A).
Subsec. (e)(1)(B)(i).
Subsec. (e)(2).
Subsec. (e)(3).
Subsec. (e)(5).
Subsecs. (g), (h).
1998—Subsec. (e)(3)(A).
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
Effective Date of 2015 Amendment
Effective Date of 2006 Amendment
Effective Date of 2000 Amendment
Effective Date of 1998 Amendment
Amendment by
Effective Date
"(1)
"(2) 2-
Separate Form for Applying for Spousal Relief
[§6016. Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260 ]
Section, acts Aug. 16, 1954, ch. 736,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of
§6017. Self-employment tax returns
Every individual (other than a nonresident alien individual) having net earnings from self-employment of $400 or more for the taxable year shall make a return with respect to the self-employment tax imposed by
(Aug. 16, 1954, ch. 736,
[§6017A. Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393 ]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of
Subpart C—Estate and Gift Tax Returns
Editorial Notes
Amendments
2010—
2001—
§6018. Estate tax returns
(a) Returns by executor
(1) Citizens or residents
In all cases where the gross estate at the death of a citizen or resident exceeds the basic exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death, the executor shall make a return with respect to the estate tax imposed by subtitle B.
(2) Nonresidents not citizens of the United States
In the case of the estate of every nonresident not a citizen of the United States if that part of the gross estate which is situated in the United States exceeds $60,000, the executor shall make a return with respect to the estate tax imposed by subtitle B.
(3) Adjustment for certain gifts
The amount applicable under paragraph (1) and the amount set forth in paragraph (2) shall each be reduced (but not below zero) by the sum of—
(A) the amount of the adjusted taxable gifts (within the meaning of section 2001(b)) made by the decedent after December 31, 1976, plus
(B) the aggregate amount allowed as a specific exemption under section 2521 (as in effect before its repeal by the Tax Reform Act of 1976) with respect to gifts made by the decedent after September 8, 1976.
(b) Returns by beneficiaries
If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary such person shall in like manner make a return as to such part of the gross estate.
(Aug. 16, 1954, ch. 736,
Editorial Notes
References in Text
The Tax Reform Act of 1976, referred to in subsec. (a)(3)(B), is
Amendments
2010—
Subsec. (a)(1).
2001—
1997—Subsec. (a)(1).
Subsec. (a)(4).
"(4)
1990—Subsec. (a)(3) to (5).
1989—Subsec. (c).
"
"(1)
"(2)
1988—Subsec. (a)(5).
1984—Subsec. (c).
1981—Subsec. (a)(1).
Subsec. (a)(3).
1976—Subsec. (a)(1).
Subsec. (a)(2).
Subsec. (a)(3), (4).
Subsec. (b).
1966—Subsec. (a)(2).
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by section 301(a) of
Amendment by section 303(b)(3) of
Effective Date of 2001 Amendment
Amendment by
Effective Date of 1997 Amendment
Amendment by section 501(a)(1)(C) of
Amendment by section 1073(b)(4) of
Effective Date of 1989 Amendment
Amendment by
Effective Date of 1988 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1981 Amendment
Amendment by
Effective Date of 1976 Amendment
Amendment by section 2001(c)(1)(J) of
Effective Date of 1966 Amendment
Amendment by
Savings Provision
For provisions that nothing in amendment by
§6019. Gift tax returns
Any individual who in any calendar year makes any transfer by gift other than—
(1) a transfer which under subsection (b) or (e) of section 2503 is not to be included in the total amount of gifts for such year,
(2) a transfer of an interest with respect to which a deduction is allowed under section 2523, or
(3) a transfer with respect to which a deduction is allowed under section 2522 but only if—
(A)(i) such transfer is of the donor's entire interest in the property transferred, and
(ii) no other interest in such property is or has been transferred (for less than adequate and full consideration in money or money's worth) from the donor to a person, or for a use, not described in subsection (a) or (b) of section 2522, or
(B) such transfer is described in section 2522(d),
shall make a return for such year with respect to the gift tax imposed by subtitle B.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2010—
2001—
1997—Par. (3).
1981—
1970—Subsec. (a).
Subsecs. (b), (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by
Effective Date of 2001 Amendment
Amendment by
Effective Date of 1997 Amendment
Effective Date of 1981 Amendment
Amendment by
Effective Date of 1970 Amendment
Amendment by
Subpart D—Miscellaneous Provisions
§6020. Returns prepared for or executed by Secretary
(a) Preparation of return by Secretary
If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person.
(b) Execution of return by Secretary
(1) Authority of Secretary to execute return
If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.
(2) Status of returns
Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1984—Subsec. (b)(1).
1976—
1968—Subsec. (b)(1).
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1968 Amendment
Amendment by
§6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1976—
PART III—INFORMATION RETURNS
Editorial Notes
Amendments
2010—
2007—
1980—
1976—
1974—
1969—
Statutory Notes and Related Subsidiaries
Information Returns in Electronic Format
"(a) Each office in the legislative branch, except the House and the Senate, which is responsible for preparing any written statement furnished under part 3 of subchapter A of
"(b) Subsection (a) shall apply with respect to statements prepared for taxable years ending on or after December 31, 2004."
Subpart A—Information Concerning Persons Subject to Special Provisions
Editorial Notes
Amendments
2020—
2017—
2015—
2010—
2008—
2006—
2004—
2001—
1997—
1996—
1990—
1986—
1984—
1982—
1980—
1978—
1976—
1964—
1960—
1958—
Statutory Notes and Related Subsidiaries
Authority To Waive Certain Information Reporting Requirements
2 So in original. The words "With Respect" probably should not be capitalized.
§6031. Return of partnership income
(a) General rule
Every partnership (as defined in section 761(a)) shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, and such other information, for the purpose of carrying out the provisions of subtitle A as the Secretary may by forms and regulations prescribe, and shall include in the return the names and addresses of the individuals who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual.
(b) Copies to partners
Each partnership required to file a return under subsection (a) for any partnership taxable year shall (on or before the day on which the return for such taxable year was required to be filed) furnish to each person who is a partner or who holds an interest in such partnership as a nominee for another person at any time during such taxable year a copy of such information required to be shown on such return as may be required by regulations. Information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates, except—
(1) in the case of a partnership which has elected the application of section 6221(b) for the taxable year,
(2) as provided in the procedures under section 6225(c),
(3) with respect to statements under section 6226, or
(4) as otherwise provided by the Secretary.
(c) Nominee reporting
Any person who holds an interest in a partnership as a nominee for another person—
(1) shall furnish to the partnership, in the manner prescribed by the Secretary, the name and address of such other person, and any other information for such taxable year as the Secretary may by form and regulation prescribe, and
(2) shall furnish in the manner prescribed by the Secretary such other person the information provided by such partnership under subsection (b).
(d) Separate statement of items of unrelated business taxable income
In the case of any partnership regularly carrying on a trade or business (within the meaning of section 512(c)(1)), the information required under subsection (b) to be furnished to its partners shall include such information as is necessary to enable each partner to compute its distributive share of partnership income or loss from such trade or business in accordance with section 512(a)(1), but without regard to the modifications described in paragraphs (8) through (15) of section 512(b).
(e) Foreign partnerships
(1) Exception for foreign partnership
Except as provided in paragraph (2), the preceding provisions of this section shall not apply to a foreign partnership.
(2) Certain foreign partnerships required to file return
Except as provided in regulations prescribed by the Secretary, this section shall apply to a foreign partnership for any taxable year if for such year, such partnership has—
(A) gross income derived from sources within the United States, or
(B) gross income which is effectively connected with the conduct of a trade or business within the United States.
The Secretary may provide simplified filing procedures for foreign partnerships to which this section applies.
(f) Electing investment partnerships
In the case of any electing investment partnership (as defined in section 743(e)(6)),1 the information required under subsection (b) to be furnished to any partner to whom section 743(e)(2) applies shall include such information as is necessary to enable the partner to compute the amount of losses disallowed under section 743(e).
(Aug. 16, 1954, ch. 736,
Editorial Notes
References in Text
Section 743(e)(6), referred to in subsec. (f), was redesignated section 743(e)(5) by
Amendments
2018—Subsec. (b).
2015—Subsec. (b).
2004—Subsec. (f).
1997—Subsec. (b).
Subsec. (e).
1988—Subsec. (d).
1986—Subsec. (b).
Subsec. (c).
1982—Subsec. (a).
Subsec. (b).
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
Effective Date of 2015 Amendment
Amendment by
Effective Date of 2004 Amendment
Amendment by
Effective Date of 1997 Amendment
Amendment by section 1223(a) of
Effective Date of 1988 Amendment
Effective Date of 1986 Amendment
Amendment by section 1501(c)(16) of
Effective Date of 1982 Amendment
Amendment by
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
Returns Required From All Partnerships With United States Partners
Special Rule for Certain International Satellite Partnerships
For provision that this section is not applicable to certain international satellite partnerships, see section 406 of
1 See References in Text note below.
§6032. Returns of banks with respect to common trust funds
Every bank (as defined in section 581) maintaining a common trust fund shall make a return for each taxable year, stating specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable income if distributed and the amount of the proportionate share of each participant. The return shall be executed in the same manner as a return made by a corporation pursuant to the requirements of sections 6012 and 6062.
(Aug. 16, 1954, ch. 736,
§6033. Returns by exempt organizations
(a) Organizations required to file
(1) In general
Except as provided in paragraph (3), every organization exempt from taxation under section 501(a) shall file an annual return, stating specifically the items of gross income, receipts, and disbursements, and such other information for the purpose of carrying out the internal revenue laws as the Secretary may by forms or regulations prescribe, and shall keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Secretary may from time to time prescribe; except that, in the discretion of the Secretary, any organization described in section 401(a) may be relieved from stating in its return any information which is reported in returns filed by the employer which established such organization.
(2) Being a party to certain reportable transactions
Every tax-exempt entity described in section 4965(c) shall file (in such form and manner and at such time as determined by the Secretary) a disclosure of—
(A) such entity's being a party to any prohibited tax shelter transaction (as defined in section 4965(e)), and
(B) the identity of any other party to such transaction which is known by such tax-exempt entity.
(3) Exceptions from filing
(A) Mandatory exceptions
Paragraph (1) shall not apply to—
(i) churches, their integrated auxiliaries, and conventions or associations of churches,
(ii) any organization (other than a private foundation, as defined in section 509(a)) described in subparagraph (C), the gross receipts of which in each taxable year are normally not more than $5,000, or
(iii) the exclusively religious activities of any religious order.
(B) Discretionary exceptions
The Secretary may relieve any organization required under paragraph (1) (other than an organization described in section 509(a)(3)) to file an information return from filing such a return where he determines that such filing is not necessary to the efficient administration of the internal revenue laws.
(C) Certain organizations
The organizations referred to in subparagraph (A)(ii) are—
(i) a religious organization described in section 501(c)(3);
(ii) an educational organization described in section 170(b)(1)(A)(ii);
(iii) a charitable organization, or an organization for the prevention of cruelty to children or animals, described in section 501(c)(3), if such organization is supported, in whole or in part, by funds contributed by the United States or any State or political subdivision thereof, or is primarily supported by contributions of the general public;
(iv) an organization described in section 501(c)(3), if such organization is operated, supervised, or controlled by or in connection with a religious organization described in clause (i);
(v) an organization described in section 501(c)(8); and
(vi) an organization described in section 501(c)(1), if such organization is a corporation wholly owned by the United States or any agency or instrumentality thereof, or a wholly-owned subsidiary of such a corporation.
(b) Certain organizations described in section 501(c)(3)
Every organization described in section 501(c)(3) which is subject to the requirements of subsection (a) shall furnish annually information, at such time and in such manner as the Secretary may by forms or regulations prescribe, setting forth—
(1) its gross income for the year,
(2) its expenses attributable to such income and incurred within the year,
(3) its disbursements within the year for the purposes for which it is exempt,
(4) a balance sheet showing its assets, liabilities, and net worth as of the beginning of such year,
(5) the total of the contributions and gifts received by it during the year, and the names and addresses of all substantial contributors,
(6) the names and addresses of its foundation managers (within the meaning of section 4946(b)(1)) and highly compensated employees,
(7) the compensation and other payments made during the year to each individual described in paragraph (6),
(8) in the case of an organization with respect to which an election under section 501(h) is effective for the taxable year, the following amounts for such organization for such taxable year:
(A) the lobbying expenditures (as defined in section 4911(c)(1)),
(B) the lobbying nontaxable amount (as defined in section 4911(c)(2)),
(C) the grass roots expenditures (as defined in section 4911(c)(3)), and
(D) the grass roots nontaxable amount (as defined in section 4911(c)(4)),
(9) such other information with respect to direct or indirect transfers to, and other direct or indirect transactions and relationships with, other organizations described in section 501(c) (other than paragraph (3) thereof) or section 527 as the Secretary may require to prevent—
(A) diversion of funds from the organization's exempt purpose, or
(B) misallocation of revenues or expenses,
(10) the respective amounts (if any) of the taxes imposed on the organization, or any organization manager of the organization, during the taxable year under any of the following provisions (and the respective amounts (if any) of reimbursements paid by the organization during the taxable year with respect to taxes imposed on any such organization manager under any of such provisions):
(A) section 4911 (relating to tax on excess expenditures to influence legislation),
(B) section 4912 (relating to tax on disqualifying lobbying expenditures of certain organizations),
(C) section 4955 (relating to taxes on political expenditures of section 501(c)(3) organizations), except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded, and
(D) section 4959 (relating to taxes on failures by hospital organizations),
(11) the respective amounts (if any) of—
(A) the taxes imposed with respect to the organization on any organization manager, or any disqualified person, during the taxable year under section 4958 (relating to taxes on private excess benefit from certain charitable organizations), and
(B) reimbursements paid by the organization during the taxable year with respect to taxes imposed under such section,
except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded,
(12) such information as the Secretary may require with respect to any excess benefit transaction (as defined in section 4958),
(13) such information with respect to disqualified persons as the Secretary may prescribe,
(14) such information as the Secretary may require with respect to disaster relief activities,
(15) in the case of an organization to which the requirements of section 501(r) apply for the taxable year—
(A) a description of how the organization is addressing the needs identified in each community health needs assessment conducted under section 501(r)(3) and a description of any such needs that are not being addressed together with the reasons why such needs are not being addressed, and
(B) the audited financial statements of such organization (or, in the case of an organization the financial statements of which are included in a consolidated financial statement with other organizations, such consolidated financial statement), and
(16) such other information for purposes of carrying out the internal revenue laws as the Secretary may require.
For purposes of paragraph (8), if section 4911(f) applies to the organization for the taxable year, such organization shall furnish the amounts with respect to the affiliated group as well as with respect to such organization.
(c) Additional provisions relating to private foundations
In the case of an organization which is a private foundation (within the meaning of section 509(a))—
(1) the Secretary shall by regulations provide that the private foundation shall include in its annual return under this section such information (not required to be furnished by subsection (b) or the forms or regulations prescribed thereunder) as would have been required to be furnished under section 6056 (relating to annual reports by private foundations) as such section 6056 was in effect on January 1, 1979, and
(2) the foundation managers shall furnish copies of the annual return under this section to such State officials, at such times, and under such conditions, as the Secretary may by regulations prescribe.
Nothing in paragraph (1) shall require the inclusion of the name and address of any recipient (other than a disqualified person within the meaning of section 4946) of 1 or more charitable gifts or grants made by the foundation to such recipient as an indigent or needy person if the aggregate of such gifts or grants made by the foundation to such recipient during the year does not exceed $1,000.
(d) Section to apply to nonexempt charitable trusts and nonexempt private foundations
The following organizations shall comply with the requirements of this section in the same manner as organizations described in section 501(c)(3) which are exempt from tax under section 501(a):
(1) Nonexempt charitable trusts
A trust described in section 4947(a)(1) (relating to nonexempt charitable trusts).
(2) Nonexempt private foundations
A private foundation which is not exempt from tax under section 501(a).
(e) Special rules relating to lobbying activities
(1) Reporting requirements
(A) In general
If this subsection applies to an organization for any taxable year, such organization—
(i) shall include on any return required to be filed under subsection (a) for such year information setting forth the total expenditures of the organization to which section 162(e)(1) applies and the total amount of the dues or other similar amounts paid to the organization to which such expenditures are allocable, and
(ii) except as provided in paragraphs (2)(A)(i) and (3), shall, at the time of assessment or payment of such dues or other similar amounts, provide notice to each person making such payment which contains a reasonable estimate of the portion of such dues or other similar amounts to which such expenditures are so allocable.
(B) Organizations to which subsection applies
(i) In general
This subsection shall apply to any organization which is exempt from taxation under section 501 other than an organization described in section 501(c)(3).
(ii) Special rule for in-house expenditures
This subsection shall not apply to the in-house expenditures (within the meaning of section 162(e)(4)(B)(ii)) of an organization for a taxable year if such expenditures do not exceed $2,000. In determining whether a taxpayer exceeds the $2,000 limit under this clause, there shall not be taken into account overhead costs otherwise allocable to activities described in subparagraphs (A) and (D) of section 162(e)(1).
(iii) Coordination with section 527(f)
This subsection shall not apply to any amount on which tax is imposed by reason of section 527(f).
(C) Allocation
For purposes of this paragraph—
(i) In general
Expenditures to which section 162(e)(1) applies shall be treated as paid out of dues or other similar amounts to the extent thereof.
(ii) Carryover of lobbying expenditures in excess of dues
If expenditures to which section 162(e)(1) applies exceed the dues or other similar amounts for any taxable year, such excess shall be treated as expenditures to which section 162(e)(1) applies which are paid or incurred by the organization during the following taxable year.
(2) Tax imposed where organization does not notify
(A) In general
If an organization—
(i) elects not to provide the notices described in paragraph (1)(A) for any taxable year, or
(ii) fails to include in such notices the amount allocable to expenditures to which section 162(e)(1) applies (determined on the basis of actual amounts rather than the reasonable estimates under paragraph (1)(A)(ii)),
then there is hereby imposed on such organization for such taxable year a tax in an amount equal to the product of the highest rate of tax imposed by section 11 for the taxable year and the aggregate amount not included in such notices by reason of such election or failure.
(B) Waiver where future adjustments made
The Secretary may waive the tax imposed by subparagraph (A)(ii) for any taxable year if the organization agrees to adjust its estimates under paragraph (1)(A)(ii) for the following taxable year to correct any failures.
(C) Tax treated as income tax
For purposes of this title, the tax imposed by subparagraph (A) shall be treated in the same manner as a tax imposed by
(3) Exception where dues generally nondeductible
Paragraph (1)(A) shall not apply to an organization which establishes to the satisfaction of the Secretary that substantially all of the dues or other similar amounts paid by persons to such organization are not deductible without regard to section 162(e).
(f) Certain organizations described in section 501(c)(4)
Every organization described in section 501(c)(4) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a)—
(1) the information referred to in paragraphs (11), (12) and (13) of subsection (b) with respect to such organization, and
(2) in the case of the first such return filed by such an organization after submitting a notice to the Secretary under section 506(a), such information as the Secretary shall by regulation require in support of the organization's treatment as an organization described in section 501(c)(4).
(g) Returns required by political organizations
(1) In general
This section shall apply to a political organization (as defined by section 527(e)(1)) which has gross receipts of $25,000 or more for the taxable year. In the case of a political organization which is a qualified State or local political organization (as defined in section 527(e)(5)), the preceding sentence shall be applied by substituting "$100,000" for "$25,000".
(2) Annual returns
Political organizations described in paragraph (1) shall file an annual return—
(A) containing the information required, and complying with the other requirements, under subsection (a)(1) for organizations exempt from taxation under section 501(a), with such modifications as the Secretary considers appropriate to require only information which is necessary for the purposes of carrying out section 527, and
(B) containing such other information as the Secretary deems necessary to carry out the provisions of this subsection.
(3) Mandatory exceptions from filing
Paragraph (2) shall not apply to an organization—
(A) which is a State or local committee of a political party, or political committee of a State or local candidate,
(B) which is a caucus or association of State or local officials,
(C) which is an authorized committee (as defined in section 301(6) of the Federal Election Campaign Act of 1971) of a candidate for Federal office,
(D) which is a national committee (as defined in section 301(14) of the Federal Election Campaign Act of 1971) of a political party,
(E) which is a United States House of Representatives or United States Senate campaign committee of a political party committee,
(F) which is required to report under the Federal Election Campaign Act of 1971 as a political committee (as defined in section 301(4) of such Act), or
(G) to which section 527 applies for the taxable year solely by reason of subsection (f)(1) of such section.
(4) Discretionary exception
The Secretary may relieve any organization required under paragraph (2) to file an information return from filing such a return if the Secretary determines that such filing is not necessary to the efficient administration of the internal revenue laws.
(h) Controlling organizations
Each controlling organization (within the meaning of section 512(b)(13)) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a)—
(1) any interest, annuities, royalties, or rents received from each controlled entity (within the meaning of section 512(b)(13)),
(2) any loans made to each such controlled entity, and
(3) any transfers of funds between such controlling organization and each such controlled entity.
(i) Additional notification requirements
Any organization the gross receipts of which in any taxable year result in such organization being referred to in subsection (a)(3)(A)(ii) or (a)(3)(B)—
(1) shall furnish annually, in electronic form, and at such time and in such manner as the Secretary may by regulations prescribe, information setting forth—
(A) the legal name of the organization,
(B) any name under which such organization operates or does business,
(C) the organization's mailing address and Internet web site address (if any),
(D) the organization's taxpayer identification number,
(E) the name and address of a principal officer, and
(F) evidence of the continuing basis for the organization's exemption from the filing requirements under subsection (a)(1), and
(2) upon the termination of the existence of the organization, shall furnish notice of such termination.
(j) Loss of exempt status for failure to file return or notice
(1) In general
(A) Notice
If an organization described in subsection (a)(1) or (i) fails to file the annual return or notice required under either subsection for 2 consecutive years, the Secretary shall notify the organization—
(i) that the Internal Revenue Service has no record of such a return or notice from such organization for 2 consecutive years, and
(ii) about the revocation that will occur under subparagraph (B) if the organization fails to file such a return or notice by the due date for the next such return or notice required to be filed.
The notification under the preceding sentence shall include information about how to comply with the filing requirements under subsections (a)(1) and (i).
(B) Revocation
If an organization described in subsection (a)(1) or (i) fails to file an annual return or notice required under either subsection for 3 consecutive years, such organization's status as an organization exempt from tax under section 501(a) shall be considered revoked on and after the date set by the Secretary for the filing of the third annual return or notice. The Secretary shall publish and maintain a list of any organization the status of which is so revoked.
(2) Application necessary for reinstatement
Any organization the tax-exempt status of which is revoked under paragraph (1) must apply in order to obtain reinstatement of such status regardless of whether such organization was originally required to make such an application.
(3) Retroactive reinstatement if reasonable cause shown for failure
If, upon application for reinstatement of status as an organization exempt from tax under section 501(a), an organization described in paragraph (1) can show to the satisfaction of the Secretary evidence of reasonable cause for the failure described in such paragraph, the organization's exempt status may, in the discretion of the Secretary, be reinstated effective from the date of the revocation under such paragraph.
(k) Additional provisions relating to sponsoring organizations
Every organization described in section 4966(d)(1) shall, on the return required under subsection (a) for the taxable year—
(1) list the total number of donor advised funds (as defined in section 4966(d)(2)) it owns at the end of such taxable year,
(2) indicate the aggregate value of assets held in such funds at the end of such taxable year, and
(3) indicate the aggregate contributions to and grants made from such funds during such taxable year.
(l) Additional provisions relating to supporting organizations
Every organization described in section 509(a)(3) shall, on the return required under subsection (a)—
(1) list the supported organizations (as defined in section 509(f)(3)) with respect to which such organization provides support,
(2) indicate whether the organization meets the requirements of clause (i), (ii), or (iii) of section 509(a)(3)(B), and
(3) certify that the organization meets the requirements of section 509(a)(3)(C).
(m) Additional information required from CO–OP insurers
An organization described in section 501(c)(29) shall include on the return required under subsection (a) the following information:
(1) The amount of the reserves required by each State in which the organization is licensed to issue qualified health plans.
(2) The amount of reserves on hand.
(n) Mandatory electronic filing
Any organization required to file a return under this section shall file such return in electronic form.
(o) Cross references
For provisions relating to statements, etc., regarding exempt status of organizations, see section 6001.
For reporting requirements as to certain liquidations, dissolutions, terminations, and contractions, see section 6043(b). For provisions relating to penalties for failure to file a return required by this section, see section 6652(c).
For provisions relating to information required in connection with certain plans of deferred compensation, see section 6058.
(Aug. 16, 1954, ch. 736,
Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under
Editorial Notes
References in Text
The Federal Election Campaign Act of 1971, referred to in subsec. (g)(3)(F), is
Codification
Sections 1205(b)(1), 1223(a), (b), 1235(a)(1), and 1245(a), (b) of
Amendments
2019—Subsec. (j)(1).
Subsecs. (n), (o).
2018—Subsec. (b)(14).
Subsec. (b)(15)(B).
2017—Subsec. (e)(1)(B)(ii).
2015—Subsec. (f).
2010—Subsec. (b)(10)(D).
Subsec. (b)(15), (16).
Subsecs. (m), (n).
2008—Subsec. (b)(14), (15).
2006—Subsec. (a)(1).
Subsec. (a)(2).
Subsec. (a)(3).
Subsec. (a)(3)(B).
Subsec. (h).
Subsec. (i).
Subsec. (j).
Subsec. (k).
Subsec. (l).
Subsec. (m).
2002—Subsec. (g).
"(1) such organization shall file a return—
"(A) containing the information required, and complying with the other requirements, under subsection (a)(1) for organizations exempt from taxation under section 501(a), and
"(B) containing such other information as the Secretary deems necessary to carry out the provisions of this subsection, and
"(2) subsection (a)(2)(B) (relating to discretionary exceptions) shall apply with respect to such return."
2000—Subsecs. (g), (h).
1998—Subsec. (c).
1997—Subsec. (b)(10).
Subsec. (b)(10)(C).
Subsec. (b)(11).
1996—Subsec. (b)(10) to (14).
Subsec. (e)(1)(B)(i).
Subsec. (e)(1)(B)(iii).
Subsecs. (f), (g).
1993—Subsecs. (e), (f).
1987—Subsec. (b)(9), (10).
1986—Subsec. (e).
1980—Subsecs. (c) to (e).
1976—Subsec. (a)(1), (2).
Subsec. (b).
1974—Subsec. (c).
1969—Subsec. (a).
Subsec. (b)(3).
Subsec. (b)(4).
Subsec. (b)(5).
Subsec. (b)(6).
Subsec. (b)(7).
Subsec. (b)(8).
Subsec. (c).
1958—Subsec. (b)(8).
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
Amendment by section 3101(a) of
Effective Date of 2017 Amendment
Amendment by
Effective Date of 2015 Amendment
Amendment by
Effective Date of 2010 Amendment
Amendment by section 9007(d) of
Effective Date of 2008 Amendment
Effective Date of 2006 Amendment
Amendment by
Effective Date of 2002 Amendment
Amendment by
Effective Date of 2000 Amendment
Amendment by
Effective Date of 1998 Amendment
Amendment by
Effective Date of 1997 Amendment
Amendment by
Effective Date of 1996 Amendments
Amendment by
Effective Date of 1993 Amendment
Amendment by
Effective Date of 1987 Amendment
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1980 Amendment
Effective Date of 1976 Amendment
Amendment by section 1307(a)(4) of
Effective Date of 1974 Amendment
Amendment by
Effective Date of 1969 Amendment
Amendment by
Effective Date of 1958 Amendment
Amendment by
Savings Provision
For provisions that amendment made by section 401(d)(6)(B)(v) of
For provisions that nothing in amendment by section 401(d)(6)(B)(v) of
Secretarial Outreach Requirements
"(1)
"(A) by mail, in the case of any organization the identity and address of which is included in the list of exempt organizations maintained by the Secretary, and
"(B) by Internet or other means of outreach, in the case of any other organization.
"(2)
§6034. Returns by certain trusts
(a) Split-interest trusts
Every trust described in section 4947(a)(2) shall furnish such information with respect to the taxable year as the Secretary may by forms or regulations require.
(b) Trusts claiming certain charitable deductions
(1) In general
Every trust not required to file a return under subsection (a) but claiming a deduction under section 642(c) for the taxable year shall furnish such information with respect to such taxable year as the Secretary may by forms or regulations prescribe, including—
(A) the amount of the deduction taken under section 642(c) within such year,
(B) the amount paid out within such year which represents amounts for which deductions under section 642(c) have been taken in prior years,
(C) the amount for which such deductions have been taken in prior years but which has not been paid out at the beginning of such year,
(D) the amount paid out of principal in the current and prior years for the purposes described in section 642(c),
(E) the total income of the trust within such year and the expenses attributable thereto, and
(F) a balance sheet showing the assets, liabilities, and net worth of the trust as of the beginning of such year.
(2) Exceptions
Paragraph (1) shall not apply to a trust for any taxable year if—
(A) all the net income for such year, determined under the applicable principles of the law of trusts, is required to be distributed currently to the beneficiaries, or
(B) the trust is described in section 4947(a)(1).
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2006—
1986—Subsec. (c).
1980—
Subsec. (a).
Subsec. (b).
1976—Subsec. (a).
1969—Subsec. (a).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1969 Amendment
Amendment by
§6034A. Information to beneficiaries of estates and trusts
(a) General rule
The fiduciary of any estate or trust required to file a return under section 6012(a) for any taxable year shall, on or before the date on which such return was required to be filed, furnish to each beneficiary (or nominee thereof)—
(1) who receives a distribution from such estate or trust with respect to such taxable year, or
(2) to whom any item with respect to such taxable year is allocated,
a statement containing such information required to be shown on such return as the Secretary may prescribe.
(b) Nominee reporting
Any person who holds an interest in an estate or trust as a nominee for another person—
(1) shall furnish to the estate or trust, in the manner prescribed by the Secretary, the name and address of such other person, and any other information for the taxable year as the Secretary may by form and regulations prescribe, and
(2) shall furnish in the manner prescribed by the Secretary to such other person the information provided by the estate or trust under subsection (a).
(c) Beneficiary's return must be consistent with estate or trust return or Secretary notified of inconsistency
(1) In general
A beneficiary of any estate or trust to which subsection (a) applies shall, on such beneficiary's return, treat any reported item in a manner which is consistent with the treatment of such item on the applicable entity's return.
(2) Notification of inconsistent treatment
(A) In general
In the case of any reported item, if—
(i)(I) the applicable entity has filed a return but the beneficiary's treatment on such beneficiary's return is (or may be) inconsistent with the treatment of the item on the applicable entity's return, or
(II) the applicable entity has not filed a return, and
(ii) the beneficiary files with the Secretary a statement identifying the inconsistency,
paragraph (1) shall not apply to such item.
(B) Beneficiary receiving incorrect information
A beneficiary shall be treated as having complied with clause (ii) of subparagraph (A) with respect to a reported item if the beneficiary—
(i) demonstrates to the satisfaction of the Secretary that the treatment of the reported item on the beneficiary's return is consistent with the treatment of the item on the statement furnished under subsection (a) to the beneficiary by the applicable entity, and
(ii) elects to have this paragraph apply with respect to that item.
(3) Effect of failure to notify
In any case—
(A) described in subparagraph (A)(i)(I) of paragraph (2), and
(B) in which the beneficiary does not comply with subparagraph (A)(ii) of paragraph (2),
any adjustment required to make the treatment of the items by such beneficiary consistent with the treatment of the items on the applicable entity's return shall be treated as arising out of mathematical or clerical errors and assessed according to section 6213(b)(1). Paragraph (2) of section 6213(b) shall not apply to any assessment referred to in the preceding sentence.
(4) Definitions
For purposes of this subsection—
(A) Reported item
The term "reported item" means any item for which information is required to be furnished under subsection (a).
(B) Applicable entity
The term "applicable entity" means the estate or trust of which the taxpayer is the beneficiary.
(5) Addition to tax for failure to comply with section
For addition to tax in the case of a beneficiary's negligence in connection with, or disregard of, the requirements of this section, see part II of subchapter A of
(Added
Editorial Notes
Amendments
1997—Subsec. (c).
1986—Subsec. (a).
Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Effective Date of 1986 Amendment
Amendment by section 1501(c)(15) of
Effective Date
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
§6035. Basis information to persons acquiring property from decedent
(a) Information with respect to property acquired from decedents
(1) In general
The executor of any estate required to file a return under section 6018(a) shall furnish to the Secretary and to each person acquiring any interest in property included in the decedent's gross estate for Federal estate tax purposes a statement identifying the value of each interest in such property as reported on such return and such other information with respect to such interest as the Secretary may prescribe.
(2) Statements by beneficiaries
Each person required to file a return under section 6018(b) shall furnish to the Secretary and to each other person who holds a legal or beneficial interest in the property to which such return relates a statement identifying the information described in paragraph (1).
(3) Time for furnishing statement
(A) In general
Each statement required to be furnished under paragraph (1) or (2) shall be furnished at such time as the Secretary may prescribe, but in no case at a time later than the earlier of—
(i) the date which is 30 days after the date on which the return under section 6018 was required to be filed (including extensions, if any), or
(ii) the date which is 30 days after the date such return is filed.
(B) Adjustments
In any case in which there is an adjustment to the information required to be included on a statement filed under paragraph (1) or (2) after such statement has been filed, a supplemental statement under such paragraph shall be filed not later than the date which is 30 days after such adjustment is made.
(b) Regulations
The Secretary shall prescribe such regulations as necessary to carry out this section, including regulations relating to—
(1) the application of this section to property with regard to which no estate tax return is required to be filed, and
(2) situations in which the surviving joint tenant or other recipient may have better information than the executor regarding the basis or fair market value of the property.
(Added
Editorial Notes
Prior Provisions
A prior section 6035, act Aug. 16, 1954, ch. 736,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to property with respect to which an estate tax return is filed after July 31, 2015, see section 2004(d) of
§6036. Notice of qualification as executor or receiver
Every receiver, trustee in a case under
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1980—
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by
§6037. Return of S corporation
(a) In general
Every S corporation shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, the names and addresses of all persons owning stock in the corporation at any time during the taxable year, the number of shares of stock owned by each shareholder at all times during the taxable year, the amount of money and other property distributed by the corporation during the taxable year to each shareholder, the date of each such distribution, each shareholder's pro rata share of each item of the corporation for the taxable year, and such other information, for the purpose of carrying out the provisions of subchapter S of
(b) Copies to shareholders
Each S corporation required to file a return under subsection (a) for any taxable year shall (on or before the day on which the return for such taxable year was filed) furnish to each person who is a shareholder at any time during such taxable year a copy of such information shown on such return as may be required by regulations.
(c) Shareholder's return must be consistent with corporate return or Secretary notified of inconsistency
(1) In general
A shareholder of an S corporation shall, on such shareholder's return, treat a subchapter S item in a manner which is consistent with the treatment of such item on the corporate return.
(2) Notification of inconsistent treatment
(A) In general
In the case of any subchapter S item, if—
(i)(I) the corporation has filed a return but the shareholder's treatment on his return is (or may be) inconsistent with the treatment of the item on the corporate return, or
(II) the corporation has not filed a return, and
(ii) the shareholder files with the Secretary a statement identifying the inconsistency,
paragraph (1) shall not apply to such item.
(B) Shareholder receiving incorrect information
A shareholder shall be treated as having complied with clause (ii) of subparagraph (A) with respect to a subchapter S item if the shareholder—
(i) demonstrates to the satisfaction of the Secretary that the treatment of the subchapter S item on the shareholder's return is consistent with the treatment of the item on the schedule furnished to the shareholder by the corporation, and
(ii) elects to have this paragraph apply with respect to that item.
(3) Effect of failure to notify
In any case—
(A) described in subparagraph (A)(i)(I) of paragraph (2), and
(B) in which the shareholder does not comply with subparagraph (A)(ii) of paragraph (2),
any adjustment required to make the treatment of the items by such shareholder consistent with the treatment of the items on the corporate return shall be treated as arising out of mathematical or clerical errors and assessed according to section 6213(b)(1). Paragraph (2) of section 6213(b) shall not apply to any assessment referred to in the preceding sentence.
(4) Subchapter S item
For purposes of this subsection, the term "subchapter S item" means any item of an S corporation to the extent that regulations prescribed by the Secretary provide that, for purposes of this subtitle, such item is more appropriately determined at the corporation level than at the shareholder level.
(5) Addition to tax for failure to comply with section
For addition to tax in the case of a shareholder's negligence in connection with, or disregard of, the requirements of this section, see part II of subchapter A of
(Added
Editorial Notes
Prior Provisions
A prior section 6037 was renumbered
Amendments
1996—Subsec. (c).
1984—
1982—
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1982 Amendment
Amendment by
Effective Date
Section applicable only with respect to taxable years beginning after Dec. 31, 1957, see section 64(e) of
§6038. Information reporting with respect to certain foreign corporations and partnerships
(a) Requirement
(1) In general
Every United States person shall furnish, with respect to any foreign business entity which such person controls, such information as the Secretary may prescribe relating to—
(A) the name, the principal place of business, and the nature of business of such entity, and the country under whose laws such entity is incorporated (or organized in the case of a partnership);
(B) in the case of a foreign corporation, its post-1986 undistributed earnings (as defined in section 902(c)); 1
(C) a balance sheet for such entity listing assets, liabilities, and capital;
(D) transactions between such entity and—
(i) such person,
(ii) any corporation or partnership which such person controls, and
(iii) any United States person owning, at the time the transaction takes place—
(I) in the case of a foreign corporation, 10 percent or more of the value of any class of stock outstanding of such corporation, and
(II) in the case of a foreign partnership, at least a 10-percent interest in such partnership; and
(E)(i) in the case of a foreign corporation, a description of the various classes of stock outstanding, and a list showing the name and address of, and number of shares held by, each United States person who is a shareholder of record owning at any time during the annual accounting period 5 percent or more in value of any class of stock outstanding of such foreign corporation, and
(ii) information comparable to the information described in clause (i) in the case of a foreign partnership.
The Secretary may also require the furnishing of any other information which is similar or related in nature to that specified in the preceding sentence or which the Secretary determines to be appropriate to carry out the provisions of this title.
(2) Period for which information is to be furnished, etc.
The information required under paragraph (1) shall be furnished for the annual accounting period of the foreign business entity ending with or within the United States person's taxable year. The information so required shall be furnished at such time and in such manner as the Secretary shall prescribe.
(3) Limitation
No information shall be required to be furnished under this subsection with respect to any foreign business entity for any annual accounting period unless the Secretary has prescribed the furnishing of such information on or before the first day of such annual accounting period.
(4) Information required from certain shareholders in certain cases
If any foreign corporation is treated as a controlled foreign corporation for any purpose under subpart F of part III of subchapter N of
(5) Information required from 10-percent partner of controlled foreign partnership
In the case of a foreign partnership which is controlled by United States persons holding at least 10-percent interests (but not by any one United States person), the Secretary may require each United States person who holds a 10-percent interest in such partnership to furnish information relating to such partnership, including information relating to such partner's ownership interests in the partnership and allocations to such partner of partnership items.
(b) Dollar penalty for failure to furnish information
(1) In general
If any person fails to furnish, within the time prescribed under paragraph (2) of subsection (a), any information with respect to any foreign business entity required under paragraph (1) of subsection (a), such person shall pay a penalty of $10,000 for each annual accounting period with respect to which such failure exists.
(2) Increase in penalty where failure continues after notification
If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the United States person, such person shall pay a penalty (in addition to the amount required under paragraph (1)) of $10,000 for each 30-day period (or fraction thereof) during which such failure continues with respect to any annual accounting period after the expiration of such 90-day period. The increase in any penalty under this paragraph shall not exceed $50,000.
(c) Penalty of reducing foreign tax credit
(1) In general
If a United States person fails to furnish, within the time prescribed under paragraph (2) of subsection (a), any information with respect to any foreign business entity required under paragraph (1) of subsection (a), then—
(A) in applying section 901 (relating to taxes of foreign countries and possessions of the United States) to such United States person for the taxable year, the amount of taxes (other than taxes reduced under subparagraph (B)) paid or deemed paid (other than those deemed paid under section 904(c)) to any foreign country or possession of the United States for the taxable year shall be reduced by 10 percent, and
(B) in the case of a foreign business entity which is a foreign corporation, in applying section 960 to any such United States person which is a corporation (or to any person who acquires from any other person any portion of the interest of such other person in any such foreign corporation, but only to the extent of such portion) for any taxable year, the amount of taxes paid or deemed paid by each foreign corporation with respect to which such person is required to furnish information during the annual accounting period or periods with respect to which such information is required under paragraph (2) of subsection (a) shall be reduced by 10 percent.
If such failure continues 90 days or more after notice of such failure by the Secretary to the United States person, then the amount of the reduction under this paragraph shall be 10 percent plus an additional 5 percent for each 3-month period, or fraction thereof, during which such failure to furnish information continues after the expiration of such 90-day period.
(2) Limitation
The amount of the reduction under paragraph (1) for each failure to furnish information with respect to a foreign business entity required under subsection (a)(1) shall not exceed whichever of the following amounts is the greater:
(A) $10,000, or
(B) the income of the foreign business entity for its annual accounting period with respect to which the failure occurs.
(3) Coordination with subsection (b)
The amount of the reduction which (but for this paragraph) would be made under paragraph (1) with respect to any annual accounting period shall be reduced by the amount of the penalty imposed by subsection (b) with respect to such period.
(4) Special rules
(A) No taxes shall be reduced under this subsection more than once for the same failure.
(B) For purposes of this subsection and subsection (b), the time prescribed under paragraph (2) of subsection (a) to furnish information (and the beginning of the 90-day period after notice by the Secretary) shall be treated as being not earlier than the last day on which (as shown to the satisfaction of the Secretary) reasonable cause existed for failure to furnish such information.
(d) Two or more persons required to furnish information with respect to same foreign corporation
Where, but for this subsection, two or more United States persons would be required to furnish information under subsection (a) with respect to the same foreign business entity for the same period, the Secretary may by regulations provide that such information shall be required only from one person. To the extent practicable, the determination of which person shall furnish the information shall be made on the basis of actual ownership of stock.
(e) Definitions
For purposes of this section—
(1) Foreign business entity
The term "foreign business entity" means a foreign corporation and a foreign partnership.
(2) Control of corporation
A person is in control of a corporation if such person owns stock possessing more than 50 percent of the total combined voting power of all classes of stock entitled to vote, or more than 50 percent of the total value of shares of all classes of stock, of a corporation. If a person is in control (within the meaning of the preceding sentence) of a corporation which in turn owns more than 50 percent of the total combined voting power of all classes of stock entitled to vote of another corporation, or owns more than 50 percent of the total value of the shares of all classes of stock of another corporation, then such person shall be treated as in control of such other corporation. For purposes of this paragraph, the rules prescribed by section 318(a) for determining ownership of stock shall apply; except that—
(A) subparagraphs (A), (B), and (C) of section 318(a)(3) shall not be applied so as to consider a United States person as owning stock which is owned by a person who is not a United States person, and
(B) in applying subparagraph (C) of section 318(a)(2), the phrase "10 percent" shall be substituted for the phrase "50 percent" used in subparagraph (C).
(3) Partnership-related definitions
(A) Control
A person is in control of a partnership if such person owns directly or indirectly more than a 50 percent interest in such partnership.
(B) 50-percent interest
For purposes of subparagraph (A), a 50-percent interest in a partnership is—
(i) an interest equal to 50 percent of the capital interest, or 50 percent of the profits interest, in such partnership, or
(ii) to the extent provided in regulations, an interest to which 50 percent of the deductions or losses of such partnership are allocated.
For purposes of the preceding sentence, rules similar to the rules of section 267(c) (other than paragraph (3)) shall apply.
(C) 10-percent interest
A 10-percent interest in a partnership is an interest which would be described in subparagraph (B) if "10 percent" were substituted for "50 percent" each place it appears.
(4) Annual accounting period
The annual accounting period of a foreign business entity is the annual period on the basis of which such foreign business entity regularly computes its income in keeping its books. In the case of a specified foreign business entity (as defined in section 898), the taxable year of such foreign business entity shall be treated as its annual accounting period.
(f) Cross references
(1) For provisions relating to penalties for violations of this section, see section 7203.
(2) For definition of the term "United States person", see section 7701(a)(30).
(Added
Editorial Notes
References in Text
Section 902, referred to in subsec. (a)(1)(B), was repealed by
Prior Provisions
A prior section 6038 was renumbered
Amendments
2017—Subsec. (c)(1)(B).
Subsec. (c)(4)(C).
1998—Subsec. (a)(2).
Subsec. (a)(3).
Subsec. (e)(4).
1997—
Subsec. (a).
Subsec. (a)(1).
Subsec. (a)(2), (3).
Subsec. (a)(5).
Subsec. (b).
Subsec. (c)(1).
Subsec. (c)(2).
Subsec. (d).
Subsec. (e).
1996—Subsec. (a)(1)(E), (F).
Subsec. (e).
Subsec. (e)(2).
Subsec. (f).
1990—Subsec. (e)(2).
1989—Subsec. (a)(1).
Subsec. (a)(4).
1986—Subsec. (a)(1)(B).
Subsec. (a)(1)(F).
Subsec. (c)(4)(C).
1982—Subsec. (a)(1).
Subsec. (b).
Subsec. (c).
Subsecs. (d), (e).
1976—Subsecs. (a), (b).
Subsec. (b)(1).
Subsec. (c).
1964—Subsec. (d)(1).
1962—Subsec. (a)(1).
Subsec. (a)(2).
Subsec. (a)(3).
Subsec. (b).
Subsec. (c).
Subsec. (d).
Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Amendment by
Effective Date of 1998 Amendment
Amendment by
Effective Date of 1997 Amendment
Amendment by
Effective Date of 1990 Amendment
Amendment by
Effective Date of 1989 Amendment
Effective Date of 1986 Amendment
Amendment by section 1202(c) of
Amendment by section 1245(b)(5) of
Effective Date of 1982 Amendment
Effective Date of 1964 Amendment
Amendment by
Effective Date of 1962 Amendment
Effective Date
1 See References in Text note below.
§6038A. Information with respect to certain foreign-owned corporations
(a) Requirement
If, at any time during a taxable year, a corporation (hereinafter in this section referred to as the "reporting corporation")—
(1) is a domestic corporation, and
(2) is 25-percent foreign-owned,
such corporation shall furnish, at such time and in such manner as the Secretary shall by regulations prescribe, the information described in subsection (b) and such corporation shall maintain (in the location, in the manner, and to the extent prescribed in regulations) such records as may be appropriate to determine the correct treatment of transactions with related parties as the Secretary shall by regulations prescribe (or shall cause another person to so maintain such records).
(b) Required information
(1) In general
For purposes of subsection (a), the information described in this subsection is such information as the Secretary prescribes by regulations relating to—
(A) the name, principal place of business, nature of business, and country or countries in which organized or resident, of each person which—
(i) is a related party to the reporting corporation, and
(ii) had any transaction with the reporting corporation during its taxable year,
(B) the manner in which the reporting corporation is related to each person referred to in subparagraph (A), and
(C) transactions between the reporting corporation and each foreign person which is a related party to the reporting corporation.
(2) Additional information regarding base erosion payments
For purposes of subsection (a) and section 6038C, if the reporting corporation or the foreign corporation to whom section 6038C applies is an applicable taxpayer, the information described in this subsection shall include—
(A) such information as the Secretary determines necessary to determine the base erosion minimum tax amount, base erosion payments, and base erosion tax benefits of the taxpayer for purposes of section 59A for the taxable year, and
(B) such other information as the Secretary determines necessary to carry out such section.
For purposes of this paragraph, any term used in this paragraph which is also used in section 59A shall have the same meaning as when used in such section.
(c) Definitions
For purposes of this section—
(1) 25-percent foreign-owned
A corporation is 25-percent foreign-owned if at least 25 percent of—
(A) the total voting power of all classes of stock of such corporation entitled to vote, or
(B) the total value of all classes of stock of such corporation,
is owned at any time during the taxable year by 1 foreign person (hereinafter in this section referred to as a "25-percent foreign shareholder").
(2) Related party
The term "related party" means—
(A) any 25-percent foreign shareholder of the reporting corporation,
(B) any person who is related (within the meaning of section 267(b) or 707(b)(1)) to the reporting corporation or to a 25-percent foreign shareholder of the reporting corporation, and
(C) any other person who is related (within the meaning of section 482) to the reporting corporation.
(3) Foreign person
The term "foreign person" means any person who is not a United States person. For purposes of the preceding sentence, the term "United States person" has the meaning given to such term by section 7701(a)(30), except that any individual who is a citizen of any possession of the United States (but not otherwise a citizen of the United States) and who is not a resident of the United States shall not be treated as a United States person.
(4) Records
The term "records" includes any books, papers, or other data.
(5) Section 318 to apply
Section 318 shall apply for purposes of paragraphs (1) and (2), except that—
(A) "10 percent" shall be substituted for "50 percent" in section 318(a)(2)(C), and
(B) subparagraphs (A), (B), and (C) of section 318(a)(3) shall not be applied so as to consider a United States person as owning stock which is owned by a person who is not a United States person.
(d) Penalty for failure to furnish information or maintain records
(1) In general
If a reporting corporation—
(A) fails to furnish (within the time prescribed by regulations) any information described in subsection (b), or
(B) fails to maintain (or cause another to maintain) records as required by subsection (a),
such corporation shall pay a penalty of $25,000 for each taxable year with respect to which such failure occurs.
(2) Increase in penalty where failure continues after notification
If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the reporting corporation, such corporation shall pay a penalty (in addition to the amount required under paragraph (1)) of $25,000 for each 30-day period (or fraction thereof) during which such failure continues after the expiration of such 90-day period.
(3) Reasonable cause
For purposes of this subsection, the time prescribed by regulations to furnish information or maintain records (and the beginning of the 90-day period after notice by the Secretary) shall be treated as not earlier than the last day on which (as shown to the satisfaction of the Secretary) reasonable cause existed for failure to furnish the information or maintain the records.
(e) Enforcement of requests for certain records
(1) Agreement to treat corporation as agent
The rules of paragraph (3) shall apply to any transaction between the reporting corporation and any related party who is a foreign person unless such related party agrees (in such manner and at such time as the Secretary shall prescribe) to authorize the reporting corporation to act as such related party's limited agent solely for purposes of applying sections 7602, 7603, and 7604 with respect to any request by the Secretary to examine records or produce testimony related to any such transaction or with respect to any summons by the Secretary for such records or testimony. The appearance of persons or production of records by reason of the reporting corporation being such an agent shall not subject such persons or records to legal process for any purpose other than determining the correct treatment under this title of any transaction between the reporting corporation and such related party.
(2) Rules where information not furnished
If—
(A) for purposes of determining the correct treatment under this title of any transaction between the reporting corporation and a related party who is a foreign person, the Secretary issues a summons to such corporation to produce (either directly or as agent for such related party) any records or testimony,
(B) such summons is not quashed in a proceeding begun under paragraph (4) and is not determined to be invalid in a proceeding begun under section 7604(b) to enforce such summons, and
(C) the reporting corporation does not substantially comply in a timely manner with such summons and the Secretary has sent by certified or registered mail a notice to such reporting corporation that such reporting corporation has not so substantially complied,
the Secretary may apply the rules of paragraph (3) with respect to such transaction (whether or not the Secretary begins a proceeding to enforce such summons). If the reporting corporation fails to maintain (or cause another to maintain) records as required by subsection (a), and by reason of that failure, the summons is quashed in a proceeding described in subparagraph (B) or the reporting corporation is not able to provide the records requested in the summons, the Secretary may apply the rules of paragraph (3) with respect to any transaction to which the records relate.
(3) Applicable rules in cases of noncompliance
If the rules of this paragraph apply to any transaction—
(A) the amount of the deduction allowed under subtitle A for any amount paid or incurred by the reporting corporation to the related party in connection with such transaction, and
(B) the cost to the reporting corporation of any property acquired in such transaction from the related party (or transferred by such corporation in such transaction to the related party),
shall be the amount determined by the Secretary in the Secretary's sole discretion from the Secretary's own knowledge or from such information as the Secretary may obtain through testimony or otherwise.
(4) Judicial proceedings
(A) Proceedings to quash
Notwithstanding any law or rule of law, any reporting corporation to which the Secretary issues a summons referred to in paragraph (2)(A) shall have the right to begin a proceeding to quash such summons not later than the 90th day after such summons was issued. In any such proceeding, the Secretary may seek to compel compliance with such summons.
(B) Review of secretarial determination of noncompliance
Notwithstanding any law or rule of law, any reporting corporation which has been notified by the Secretary that the Secretary has determined that such corporation has not substantially complied with a summons referred to in paragraph (2) shall have the right to begin a proceeding to review such determination not later than the 90th day after the day on which the notice referred to in paragraph (2)(C) was mailed. If such a proceeding is not begun on or before such 90th day, such determination by the Secretary shall be binding and shall not be reviewed by any court.
(C) Jurisdiction
The United States district court for the district in which the person (to whom the summons is issued) resides or is found shall have jurisdiction to hear any proceeding brought under subparagraph (A) or (B). Any order or other determination in such a proceeding shall be treated as a final order which may be appealed.
(D) Suspension of statute of limitations
If the reporting corporation brings an action under subparagraph (A) or (B), the running of any period of limitations under section 6501 (relating to assessment and collection of tax) or under section 6531 (relating to criminal prosecutions) with respect to any affected taxable year shall be suspended for the period during which such proceeding, and appeals therein, are pending. In no event shall any such period expire before the 90th day after the day on which there is a final determination in such proceeding. For purposes of this subparagraph, the term "affected taxable year" means any taxable year if the determination of the amount of tax imposed for such taxable year is affected by the treatment of the transaction to which the summons relates.
(f) Cross reference
For provisions relating to criminal penalties for violation of this section, see section 7203.
(Added
Editorial Notes
Amendments
2017—Subsec. (b).
Subsec. (d)(1), (2).
1996—Subsec. (b)(2) to (4).
Subsec. (e)(4)(D).
1990—Subsec. (a)(1).
Subsec. (c)(3) to (6).
1989—Subsec. (a).
Subsec. (a)(2).
Subsec. (c).
Subsec. (d).
Subsecs. (e), (f).
1986—Subsec. (b)(1).
Subsec. (b)(2).
Subsec. (b)(3).
Subsec. (b)(4).
Subsec. (c)(2).
"(A) 'at least 50 percent' shall be substituted—
"(i) for 'at least 80 percent' each place it appears in section 1563(a)(1), and
"(ii) for 'more than 50 percent' each place it appears in section 1563(a)(2)(B), and
"(B) the determination shall be made without regard to subsections (a)(4), (b)(2)(C), and (e)(3)(C) of section 1563."
1984—Subsec. (c)(1).
1983—Subsec. (c)(2)(B).
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Amendment by
Effective Date of 1996 Amendment
Amendment by section 1702(c)(5) of
Effective Date of 1990 Amendment
"(1) any requirement to furnish information under section 6038C(a) of the Internal Revenue Code of 1986 (as added by this section) if the time for furnishing such information under such section is after the date of the enactment of this Act [Nov. 5, 1990],
"(2) any requirement under such section 6038C(a) to maintain records which were in existence on or after March 20, 1990,
"(3) any requirement to authorize a corporation to act as a limited agent under section 6038C(d)(1) of such Code (as so added) if the time for authorizing such action is after the date of the enactment of this Act, and
"(4) any summons issued after such date of enactment,
without regard to when the taxable year (to which the information, records, authorization, or summons relates) began."
Effective Date of 1989 Amendment
Effective Date of 1986 Amendment
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1983 Amendment
Amendment by
Effective Date
Applicability of 1989 Amendment
"(a)
"(1) any requirement to furnish information under section 6038A(a) of the Internal Revenue Code of 1986 (as amended by such section 7403) if the time for furnishing such information under such section is after the date of the enactment of this Act [Nov. 5, 1990],
"(2) any requirement under such section 6038A(a) to maintain records which were in existence on or after March 20, 1990,
"(3) any requirement to authorize a corporation to act as a limited agent under section 6038A(e)(1) of such Code (as so amended) if the time for authorizing such action is after the date of the enactment of this Act, and
"(4) any summons issued after such date of enactment,
without regard to when the taxable year (to which the information, records, authorization, or summons relates) began. Such amendments shall also apply in any case to which they would apply without regard to this section.
"(b)
§6038B. Notice of certain transfers to foreign persons
(a) In general
Each United States person who—
(1) transfers property to—
(A) a foreign corporation in an exchange described in section 332, 351, 354, 355, 356, or 361, or
(B) a foreign partnership in a contribution described in section 721 or in any other contribution described in regulations prescribed by the Secretary, or
(2) makes a distribution described in section 336 to a person who is not a United States person,
shall furnish to the Secretary, at such time and in such manner as the Secretary shall by regulations prescribe, such information with respect to such exchange or distribution as the Secretary may require in such regulations.
(b) Exceptions for certain transfers to foreign partnerships; special rule
(1) Exceptions
Subsection (a)(1)(B) shall apply to a transfer by a United States person to a foreign partnership only if—
(A) the United States person holds (immediately after the transfer) directly or indirectly at least a 10-percent interest (as defined in section 6046A(d)) in the partnership, or
(B) the value of the property transferred (when added to the value of the property transferred by such person or any related person to such partnership or a related partnership during the 12-month period ending on the date of the transfer) exceeds $100,000.
For purposes of the preceding sentence, the value of any transferred property is its fair market value at the time of its transfer.
(2) Special rule
If by reason of an adjustment under section 482 or otherwise, a contribution described in subsection (a)(1) is deemed to have been made, such contribution shall be treated for purposes of this section as having been made not earlier than the date specified by the Secretary.
(c) Penalty for failure to furnish information
(1) In general
If any United States person fails to furnish the information described in subsection (a) at the time and in the manner required by regulations, such person shall pay a penalty equal to 10 percent of the fair market value of the property at the time of the exchange (and, in the case of a contribution described in subsection (a)(1)(B), such person shall recognize gain as if the contributed property had been sold for such value at the time of such contribution).
(2) Reasonable cause exception
Paragraph (1) shall not apply to any failure if the United States person shows such failure is due to reasonable cause and not to willful neglect.
(3) Limit on penalty
The penalty under paragraph (1) with respect to any exchange shall not exceed $100,000 unless the failure with respect to such exchange was due to intentional disregard.
(Added
Editorial Notes
Amendments
2005—Subsec. (a)(1)(B).
1998—Subsec. (c).
1997—Subsec. (a)(1).
Subsec. (b).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Amendment by
Effective Date of 1998 Amendment
Amendment by
Effective Date of 1997 Amendment
Effective Date
Section applicable to transfers or exchanges after Dec. 31, 1984, in taxable years ending after such date, with special rules for certain transfers and ruling requests before Mar. 1, 1984, see section 131(g) of
Election of Retroactive Effect
§6038C. Information with respect to foreign corporations engaged in U.S. business
(a) Requirement
If a foreign corporation (hereinafter in this section referred to as the "reporting corporation") is engaged in a trade or business within the United States at any time during a taxable year—
(1) such corporation shall furnish (at such time and in such manner as the Secretary shall by regulations prescribe) the information described in subsection (b), and
(2) such corporation shall maintain (at the location, in the manner, and to the extent prescribed in regulations) such records as may be appropriate to determine the liability of such corporation for tax under this title as the Secretary shall by regulations prescribe (or shall cause another person to so maintain such records).
(b) Required information
For purposes of subsection (a), the information described in this subsection is—
(1) the information described in section 6038A(b), and
(2) such other information as the Secretary may prescribe by regulations relating to any item not directly connected with a transaction for which information is required under paragraph (1).
(c) Penalty for failure to furnish information or maintain records
The provisions of subsection (d) of section 6038A shall apply to—
(1) any failure to furnish (within the time prescribed by regulations) any information described in subsection (b), and
(2) any failure to maintain (or cause another to maintain) records as required by subsection (a),
in the same manner as if such failure were a failure to comply with the provisions of section 6038A.
(d) Enforcement of requests for certain records
(1) Agreement to treat corporation as agent
The rules of paragraph (3) shall apply to any transaction between the reporting corporation and any related party who is a foreign person unless such related party agrees (in such manner and at such time as the Secretary shall prescribe) to authorize the reporting corporation to act as such related party's limited agent solely for purposes of applying sections 7602, 7603, and 7604 with respect to any request by the Secretary to examine records or produce testimony related to any such transaction or with respect to any summons by the Secretary for such records or testimony. The appearance of persons or production of records by reason of the reporting corporation being such an agent shall not subject such persons or records to legal process for any purpose other than determining the correct treatment under this title of any transaction between the reporting corporation and such related party.
(2) Rules where information not furnished
If—
(A) for purposes of determining the amount of the reporting corporation's liability for tax under this title, the Secretary issues a summons to such corporation to produce (either directly or as an agent for a related party who is a foreign person) any records or testimony,
(B) such summons is not quashed in a proceeding begun under paragraph (4) of section 6038A(e) (as made applicable by paragraph (4) of this subsection) and is not determined to be invalid in a proceeding begun under section 7604(b) to enforce such summons, and
(C) the reporting corporation does not substantially comply in a timely manner with such summons and the Secretary has sent by certified or registered mail a notice to such reporting corporation that such reporting corporation has not so substantially complied,
the Secretary may apply the rules of paragraph (3) with respect to any transaction or item to which such summons relates (whether or not the Secretary begins a proceeding to enforce such summons). If the reporting corporation fails to maintain (or cause another to maintain) records as required by subsection (a), and by reason of that failure, the summons is quashed in a proceeding described in subparagraph (B) or the reporting corporation is not able to provide the records requested in the summons, the Secretary may apply the rules of paragraph (3) with respect to any transaction or item to which the records relate.
(3) Applicable rules
If the rules of this paragraph apply to any transaction or item, the treatment of such transaction (or the amount and treatment of any such item) shall be determined by the Secretary in the Secretary's sole discretion from the Secretary's own knowledge or from such information as the Secretary may obtain through testimony or otherwise.
(4) Judicial proceedings
The provisions of section 6038A(e)(4) shall apply with respect to any summons referred to in paragraph (2)(A); except that subparagraph (D) of such section shall be applied by substituting "transaction or item" for "transaction".
(e) Definitions
For purposes of this section, the terms "related party", "foreign person", and "records" have the respective meanings given to such terms by section 6038A(c).
(Added
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to (1) any requirement to furnish information under this section if the time for furnishing such information is after Nov. 5, 1990, (2) any requirement under subsec. (a) of this section to maintain records which were in existence on or after Mar. 20, 1990, (3) any requirement to authorize a corporation to act as a limited agent under subsec. (d)(1) of this section if the time for authorizing such action is after Nov. 5, 1990, and (4) any summons issued after Nov. 5, 1990, without regard to when the taxable year (to which the information, records, authorization, or summons relates) began, see section 11315(c) of
§6038D. Information with respect to foreign financial assets
(a) In general
Any individual who, during any taxable year, holds any interest in a specified foreign financial asset shall attach to such person's return of tax imposed by subtitle A for such taxable year the information described in subsection (c) with respect to each such asset if the aggregate value of all such assets exceeds $50,000 (or such higher dollar amount as the Secretary may prescribe).
(b) Specified foreign financial assets
For purposes of this section, the term "specified foreign financial asset" means—
(1) any financial account (as defined in section 1471(d)(2)) maintained by a foreign financial institution (as defined in section 1471(d)(4)), and
(2) any of the following assets which are not held in an account maintained by a financial institution (as defined in section 1471(d)(5))—
(A) any stock or security issued by a person other than a United States person,
(B) any financial instrument or contract held for investment that has an issuer or counterparty which is other than a United States person, and
(C) any interest in a foreign entity (as defined in section 1473).
(c) Required information
The information described in this subsection with respect to any asset is:
(1) In the case of any account, the name and address of the financial institution in which such account is maintained and the number of such account.
(2) In the case of any stock or security, the name and address of the issuer and such information as is necessary to identify the class or issue of which such stock or security is a part.
(3) In the case of any other instrument, contract, or interest—
(A) such information as is necessary to identify such instrument, contract, or interest, and
(B) the names and addresses of all issuers and counterparties with respect to such instrument, contract, or interest.
(4) The maximum value of the asset during the taxable year.
(d) Penalty for failure to disclose
(1) In general
If any individual fails to furnish the information described in subsection (c) with respect to any taxable year at the time and in the manner described in subsection (a), such person shall pay a penalty of $10,000.
(2) Increase in penalty where failure continues after notification
If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the individual, such individual shall pay a penalty (in addition to the penalties under paragraph (1)) of $10,000 for each 30-day period (or fraction thereof) during which such failure continues after the expiration of such 90-day period. The penalty imposed under this paragraph with respect to any failure shall not exceed $50,000.
(e) Presumption that value of specified foreign financial assets exceeds dollar threshold
If—
(1) the Secretary determines that an individual has an interest in one or more specified foreign financial assets, and
(2) such individual does not provide sufficient information to demonstrate the aggregate value of such assets,
then the aggregate value of such assets shall be treated as being in excess of $50,000 (or such higher dollar amount as the Secretary prescribes for purposes of subsection (a)) for purposes of assessing the penalties imposed under this section.
(f) Application to certain entities
To the extent provided by the Secretary in regulations or other guidance, the provisions of this section shall apply to any domestic entity which is formed or availed of for purposes of holding, directly or indirectly, specified foreign financial assets, in the same manner as if such entity were an individual.
(g) Reasonable cause exception
No penalty shall be imposed by this section on any failure which is shown to be due to reasonable cause and not due to willful neglect. The fact that a foreign jurisdiction would impose a civil or criminal penalty on the taxpayer (or any other person) for disclosing the required information is not reasonable cause.
(h) Regulations
The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance which provide appropriate exceptions from the application of this section in the case of—
(1) classes of assets identified by the Secretary, including any assets with respect to which the Secretary determines that disclosure under this section would be duplicative of other disclosures,
(2) nonresident aliens, and
(3) bona fide residents of any possession of the United States.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
§6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
Any foreign producer that elects to make an assignment described in section 5001(c), 5041(c), or 5051(a) shall provide such information, at such time and in such manner, as the Secretary may prescribe in order to make such assignment, including information about the controlled group structure of such foreign producer.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
§6039. Returns required in connection with certain options
(a) Requirement of reporting
Every corporation—
(1) which in any calendar year transfers to any person a share of stock pursuant to such person's exercise of an incentive stock option, or
(2) which in any calendar year records (or has by its agent recorded) a transfer of the legal title of a share of stock acquired by the transferor pursuant to his exercise of an option described in section 423(c) (relating to special rule where option price is between 85 percent and 100 percent of value of stock),
shall, for such calendar year, make a return at such time and in such manner, and setting forth such information, as the Secretary may by regulations prescribe.
(b) Statements to be furnished to persons with respect to whom information is reported
Every corporation making a return under subsection (a) shall furnish to each person whose name is set forth in such return a written statement setting forth such information as the Secretary may by regulations prescribe. The written statement required under the preceding sentence shall be furnished to such person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.
(c) Special rules
For purposes of this section—
(1) Treatment by employer to be determinative
Any option which the corporation treats as an incentive stock option or an option granted under an employee stock purchase plan shall be deemed to be such an option.
(2) Subsection (a)(2) applies only to first transfer described therein
A statement is required by reason of a transfer described in subsection (a)(2) of a share only with respect to the first transfer of such share by the person who exercised the option.
(3) Identification of stock
Any corporation which transfers any share of stock pursuant to the exercise of any option described in subsection (a)(2) shall identify such stock in a manner adequate to carry out the purposes of this section.
(d) Cross references
For definition of—
(1) the term "incentive stock option", see section 422(b), and
(2) the term "employee stock purchase plan", see section 423(b).
(Added
Editorial Notes
Prior Provisions
A prior section 6039 was renumbered
Amendments
2018—Subsec. (d)(2).
2006—
Subsec. (a).
Subsecs. (b) to (d).
1998—Subsec. (a)(1).
1990—Subsec. (a)(1), (2).
"(1) which in any calendar year transfers a share of stock to any person pursuant to such person's exercise of a qualified stock option, an incentive stock option, or a restricted stock option, or
"(2) which in any calendar year records (or has by its agent recorded) a transfer of the legal title of a share of stock—
"(A) acquired by the transfer or pursuant to his exercise of an option described in section 423(c) (relating to special rule where option price is between 85 percent and 100 percent of value of stock), or
"(B) acquired by the transferor pursuant to his exercise of a restricted stock option described in section 424(c)(1) (relating to options under which option price is between 85 percent and 95 percent of value of stock),".
Subsec. (b)(1).
Subsec. (c).
1981—Subsec. (a)(1).
Subsec. (b)(1).
Subsec. (c)(4).
1979—Subsec. (a).
Subsec. (b).
Subsec. (c).
Subsec. (d).
1976—Subsecs. (a), (b).
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Effective Date of 1981 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by
Effective Date
Section applicable to stock transferred pursuant to options exercised on or after Jan. 1, 1964, See section 221(e) of
Savings Provision
For provisions that nothing in amendment by
[§6039A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299 ]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal and Revival of Prior Law
Repeal applicable in respect of decedents dying after Dec. 31, 1976, and, except for certain elections, this title to be applied and administered as if this section had not been enacted, see section 401(b), (e) of
[§6039B. Repealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658 ]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective Oct. 22, 1986, see section 1311(f) of
§6039C. Returns with respect to foreign persons holding direct investments in United States real property interests
(a) General rule
To the extent provided in regulations, any foreign person holding direct investments in United States real property interests for the calendar year shall make a return setting forth—
(1) the name and address of such person,
(2) a description of all United States real property interests held by such person at any time during the calendar year, and
(3) such other information as the Secretary may by regulations prescribe.
(b) Definition of foreign persons holding direct investments in United States real property interests
For purposes of this section, a foreign person shall be treated as holding direct investments in United States real property interests during any calendar year if—
(1) such person did not engage in a trade or business in the United States at any time during such calendar year, and
(2) the fair market value of the United States real property interests held directly by such person at any time during such year equals or exceeds $50,000.
(c) Definitions and special rules
For purposes of this section—
(1) United States real property interest
The term "United States real property interest" has the meaning given to such term by section 897(c).
(2) Foreign person
The term "foreign person" means any person who is not a United States person.
(3) Attribution of ownership
For purposes of subsection (b)(2)—
(A) Interests held by partnerships, etc.
United States real property interests held by a partnership, trust, or estate shall be treated as owned proportionately by its partners or beneficiaries.
(B) Interests held by family members
United States real property interests held by the spouse or any minor child of an individual shall be treated as owned by such individual.
(4) Time and manner of filing return
All returns required to be made under this section shall be made at such time and in such manner as the Secretary shall by regulations prescribe.
(d) Special rule for United States interest and Virgin Islands interest
A nonresident alien individual or foreign corporation subject to tax under section 897(a) (and any person required to withhold tax under section 1445) shall pay any tax and file any return required by this title—
(1) to the United States, in the case of any interest in real property located in the United States and an interest (other than an interest solely as a creditor) in a domestic corporation (with respect to the United States) described in section 897(c)(1)(A)(ii), and
(2) to the Virgin Islands, in the case of any interest in real property located in the Virgin Islands and an interest (other than an interest solely as a creditor) in a domestic corporation (with respect to the Virgin Islands) described in section 897(c)(1)(A)(ii).
(Added
Editorial Notes
Amendments
1986—Subsec. (d).
1984—
1981—Subsec. (b)(4)(C).
Subsec. (f).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1984 Amendment
Effective Date of 1981 Amendment
Amendment by
Effective Date
Section applicable to 1980 and subsequent calendar years, with 1980 being treated as beginning on June 19, 1980, and ending on Dec. 31, 1980, see section 1125(b) of
§6039D. Returns and records with respect to certain fringe benefit plans
(a) In general
Every employer maintaining a specified fringe benefit plan during any year for any portion of which the applicable exclusion applies, shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) with respect to such plan showing for such year—
(1) the number of employees of the employer,
(2) the number of employees of the employer eligible to participate under the plan,
(3) the number of employees participating under the plan,
(4) the total cost of the plan during the year,
(5) the name, address, and taxpayer identification number of the employer and the type of business in which the employer is engaged, and
(6) the number of highly compensated employees among the employees described in paragraphs (1), (2), and (3).
(b) Recordkeeping requirement
Each employer maintaining a specified fringe benefit plan during any year shall keep such records as may be necessary for purposes of determining whether the requirements of the applicable exclusion are met.
(c) Additional information when required by the Secretary
Any employer—
(1) who maintains a specified fringe benefit plan during any year for which a return is required under subsection (a), and
(2) who is required by the Secretary to file an additional return for such year,
shall file such additional return. Such additional return shall be filed at such time and in such manner as the Secretary shall prescribe and shall contain such information as the Secretary shall prescribe. The Secretary may require returns under this subsection only from a representative group of employers.
(d) Definitions and special rules
For purposes of this section—
(1) Specified fringe benefit plan
The term "specified fringe benefit plan" means any plan under section 79, 105, 106, 125, 127, 129, or 137.
(2) Applicable exclusion
The term "applicable exclusion" means, with respect to any specified fringe benefit plan, the section specified under paragraph (1) under which benefits under such plan are excludable from gross income.
(3) Special rule for multiemployer plans
In the case of a multiemployer plan, the plan shall be required to provide any information required by this section which the Secretary determines, on the basis of the agreement between the plan and employer, is held by the plan (and not the employer).
(Added
Editorial Notes
Codification
Another section 6039D, added
Amendments
2014—Subsec. (a).
Subsec. (d)(1).
1997—Subsec. (d)(1).
1990—Subsec. (d)(3).
1988—Subsec. (c).
Subsec. (d).
Subsec. (d)(3).
1986—Subsec. (a)(6).
Subsec. (c).
Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by
Effective Date of 1997 Amendment
Amendment by
Effective Date of 1988 Amendment
Amendment by section 1011B(a)(24) of
Effective Date of 1986 Amendment
Amendment by section 1151(h) of
Amendment by section 1879(d)(1) of
Effective Date
Section effective Jan. 1, 1985, see section 1(g)(2) of
Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990
No monies appropriated by
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
§6039E. Information concerning resident status
(a) General rule
Notwithstanding any other provision of law, any individual who—
(1) applies for a United States passport (or a renewal thereof), or
(2) applies to be lawfully accorded the privilege of residing permanently in the United States as an immigrant in accordance with the immigration laws,
shall include with any such application a statement which includes the information described in subsection (b).
(b) Information to be provided
Information required under subsection (a) shall include—
(1) the taxpayer's TIN (if any),
(2) in the case of a passport applicant, any foreign country in which such individual is residing,
(3) in the case of an individual seeking permanent residence, information with respect to whether such individual is required to file a return of the tax imposed by
(4) such other information as the Secretary may prescribe.
(c) Penalty
Any individual failing to provide a statement required under subsection (a) shall be subject to a penalty equal to $500 for each such failure, unless it is shown that such failure is due to reasonable cause and not to willful neglect.
(d) Information to be provided to Secretary
Notwithstanding any other provision of law, any agency of the United States which collects (or is required to collect) the statement under subsection (a) shall—
(1) provide any such statement to the Secretary, and
(2) provide to the Secretary the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a).
Nothing in the preceding sentence shall be construed to require the disclosure of information which is subject to section 245A of the Immigration and Nationality Act (as in effect on the date of the enactment of this sentence).
(e) Exemption
The Secretary may by regulations exempt any class of individuals from the requirements of this section if he determines that applying this section to such individuals is not necessary to carry out the purposes of this section.
(Added
Editorial Notes
References in Text
Section 245A of the Immigration and Nationality Act, referred to in subsec. (d), is classified to
The date of the enactment of this sentence, referred to in subsec. (d), is the date of enactment of
Amendments
1988—Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
Effective Date
§6039F. Notice of large gifts received from foreign persons
(a) In general
If the value of the aggregate foreign gifts received by a United States person (other than an organization described in section 501(c) and exempt from tax under section 501(a)) during any taxable year exceeds $10,000, such United States person shall furnish (at such time and in such manner as the Secretary shall prescribe) such information as the Secretary may prescribe regarding each foreign gift received during such year.
(b) Foreign gift
For purposes of this section, the term "foreign gift" means any amount received from a person other than a United States person which the recipient treats as a gift or bequest. Such term shall not include any qualified transfer (within the meaning of section 2503(e)(2)) or any distribution properly disclosed in a return under section 6048(c).
(c) Penalty for failure to file information
(1) In general
If a United States person fails to furnish the information required by subsection (a) with respect to any foreign gift within the time prescribed therefor (including extensions)—
(A) the tax consequences of the receipt of such gift shall be determined by the Secretary, and
(B) such United States person shall pay (upon notice and demand by the Secretary and in the same manner as tax) an amount equal to 5 percent of the amount of such foreign gift for each month for which the failure continues (not to exceed 25 percent of such amount in the aggregate).
(2) Reasonable cause exception
Paragraph (1) shall not apply to any failure to report a foreign gift if the United States person shows that the failure is due to reasonable cause and not due to willful neglect.
(d) Cost-of-living adjustment
In the case of any taxable year beginning after December 31, 1996, the $10,000 amount under subsection (a) shall be increased by an amount equal to the product of such amount and the cost-of-living adjustment for such taxable year under section 1(f)(3), except that subparagraph (A)(ii) thereof shall be applied by substituting "1995" for "2016".
(e) Regulations
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.
(Added
Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under
Editorial Notes
Codification
Another section 6039F was renumbered
Amendments
2017—Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Amendment by
Effective Date
§6039G. Information on individuals losing United States citizenship
(a) In general
Notwithstanding any other provision of law, any individual to whom section 877(b) or 877A applies for any taxable year shall provide a statement for such taxable year which includes the information described in subsection (b).
(b) Information to be provided
Information required under subsection (a) shall include—
(1) the taxpayer's TIN,
(2) the mailing address of such individual's principal foreign residence,
(3) the foreign country in which such individual is residing,
(4) the foreign country of which such individual is a citizen,
(5) information detailing the income, assets, and liabilities of such individual,
(6) the number of days during any portion of which that the individual was physically present in the United States during the taxable year, and
(7) such other information as the Secretary may prescribe.
(c) Penalty
If—
(1) an individual is required to file a statement under subsection (a) for any taxable year, and
(2) fails to file such a statement with the Secretary on or before the date such statement is required to be filed or fails to include all the information required to be shown on the statement or includes incorrect information,
such individual shall pay a penalty of $10,000 unless it is shown that such failure is due to reasonable cause and not to willful neglect.
(d) Information to be provided to Secretary
Notwithstanding any other provision of law—
(1) any Federal agency or court which collects (or is required to collect) the statement under subsection (a) shall provide to the Secretary—
(A) a copy of any such statement, and
(B) the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a),
(2) the Secretary of State shall provide to the Secretary a copy of each certificate as to the loss of American nationality under section 358 of the Immigration and Nationality Act which is approved by the Secretary of State, and
(3) the Federal agency primarily responsible for administering the immigration laws shall provide to the Secretary the name of each lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned.
Notwithstanding any other provision of law, not later than 30 days after the close of each calendar quarter, the Secretary shall publish in the Federal Register the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary receives information under the preceding sentence during such quarter.
(Added
Editorial Notes
References in Text
Section 358 of the Immigration and Nationality Act, referred to in subsec. (d)(2), is classified to
Amendments
2008—Subsec. (a).
Subsec. (d).
2004—Subsec. (a).
"(1) provided not later than the earliest date of any act referred to in subsection (c), and
"(2) provided to the person or court referred to in subsection (c) with respect to such act."
Subsec. (b).
Subsec. (c).
"(1) the individual's renunciation of his United States nationality before a diplomatic or consular officer of the United States pursuant to paragraph (5) of section 349(a) of the Immigration and Nationality Act (
"(2) the individual's furnishing to the United States Department of State a signed statement of voluntary relinquishment of United States nationality confirming the performance of an act of expatriation specified in paragraph (1), (2), (3), or (4) of section 349(a) of the Immigration and Nationality Act (
"(3) the issuance by the United States Department of State of a certificate of loss of nationality to the individual, or
"(4) the cancellation by a court of the United States of a naturalized citizen's certificate of naturalization."
Subsec. (d).
"(1) 5 percent of the tax required to be paid under section 877 for the taxable year ending during such year, or
"(2) $1,000,
unless it is shown that such failure is due to reasonable cause and not to willful neglect."
Subsec. (e).
Subsec. (f).
Subsec. (g).
1997—
Statutory Notes and Related Subsidiaries
Effective Date of 2008 Amendment
Amendment by
Effective Date of 2004 Amendment
Amendment by
Effective Date
For special rule relating to application of this section to certain individuals who performed an act of expatriation specified in section 1481(a)(1)–(4) of Title 8, Aliens and Nationality, before Feb. 6, 1995, see section 511(g)(3) of
"(1) individuals losing United States citizenship (within the meaning of section 877 of the Internal Revenue Code of 1986) on or after February 6, 1995, and
"(2) long-term residents of the United States with respect to whom an event described in [former] subparagraph (A) or (B) of section 877(e)(1) of such Code occurs on or after such date.
In no event shall any statement required by such amendments be due before the 90th day after the date of the enactment of this Act [Aug. 21, 1996]."
§6039H. Information with respect to Alaska Native Settlement Trusts and Native Corporations
(a) Requirement
The fiduciary of an electing Settlement Trust (as defined in section 646(h)(1)) shall include with the return of income of the trust a statement containing the information required under subsection (c).
(b) Application with other requirements
The filing of any statement under this section shall be in lieu of the reporting requirements under section 6034A to furnish any statement to a beneficiary regarding amounts distributed to such beneficiary (and such other reporting rules as the Secretary deems appropriate).
(c) Required information
The information required under this subsection shall include—
(1) the amount of distributions made during the taxable year to each beneficiary,
(2) the treatment of such distribution under the applicable provision of section 646, including the amount that is excludable from the recipient beneficiary's gross income under section 646, and
(3) the amount (if any) of any distribution during such year that is deemed to have been made by the sponsoring Native Corporation (as defined in section 646(h)(5)).
(d) Sponsoring Native Corporation
(1) In general
The electing Settlement Trust shall, on or before the date on which the statement under subsection (a) is required to be filed, furnish such statement to the sponsoring Native Corporation (as so defined).
(2) Distributees
The sponsoring Native Corporation shall furnish each recipient of a distribution described in section 646(e)(3) a statement containing the amount deemed to have been distributed to such recipient by such corporation for the taxable year.
(e) Deductible contributions by Native Corporations to Alaska Native Settlement Trusts
(1) In general
Any Native Corporation (as defined in subsection (m) of section 3 of the Alaska Native Claims Settlement Act (
(2) Content of statement
The statement described in paragraph (1) shall include—
(A) the total amount of contributions to which the election under subsection (e) of section 247 applies,
(B) for each contribution, whether such contribution was in cash,
(C) for each contribution which consists of property other than cash, the date that such property was acquired by the Native Corporation and the adjusted basis and fair market value of such property on the date such property was contributed to the Settlement Trust,
(D) the date on which each contribution was made to the Settlement Trust, and
(E) such information as the Secretary determines to be necessary or appropriate for the identification of each contribution and the accurate inclusion of income relating to such contributions by the Settlement Trust.
(Added
Editorial Notes
Amendments
2017—
Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Effective Date
Section applicable to taxable years ending after June 7, 2001, and to contributions made to electing Settlement Trusts for such year or any subsequent year, see section 671(d) of
§6039I. Returns and records with respect to employer-owned life insurance contracts
(a) In general
Every applicable policyholder owning 1 or more employer-owned life insurance contracts issued after the date of the enactment of this section shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) showing for each year such contracts are owned—
(1) the number of employees of the applicable policyholder at the end of the year,
(2) the number of such employees insured under such contracts at the end of the year,
(3) the total amount of insurance in force at the end of the year under such contracts,
(4) the name, address, and taxpayer identification number of the applicable policyholder and the type of business in which the policyholder is engaged, and
(5) that the applicable policyholder has a valid consent for each insured employee (or, if all such consents are not obtained, the number of insured employees for whom such consent was not obtained).
(b) Recordkeeping requirement
Each applicable policyholder owning 1 or more employer-owned life insurance contracts during any year shall keep such records as may be necessary for purposes of determining whether the requirements of this section and section 101(j) are met.
(c) Definitions
Any term used in this section which is used in section 101(j) shall have the same meaning given such term by section 101(j).
(Added
Editorial Notes
References in Text
The date of the enactment of this section, referred to in subsec. (a), is the date of enactment of
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after such date pursuant to an exchange described in
§6039J. Information reporting with respect to Commodity Credit Corporation transactions
(a) Requirement of reporting
The Commodity Credit Corporation, through the Secretary of Agriculture, shall make a return, according to the forms and regulations prescribed by the Secretary of the Treasury, setting forth any market gain realized by a taxpayer during the taxable year in relation to the repayment of a loan issued by the Commodity Credit Corporation, without regard to the manner in which such loan was repaid.
(b) Statements to be furnished to persons with respect to whom information is required
The Secretary of Agriculture shall furnish to each person whose name is required to be set forth in a return required under subsection (a) a written statement showing the amount of market gain reported in such return.
(Added
Editorial Notes
Codification
Statutory Notes and Related Subsidiaries
Effective Date
Enactment of this section and repeal of
[
§6040. Cross references
(1) For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.
(2) For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.
(3) For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.
(4) For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).
(5) For receipts, constituting information returns, required to be furnished to employees, see section 6051.
[(6) Repealed.
(7) For information required with respect to the redemption of stamps, see section 6805.
(8) For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.
(9) For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1970—Par. (2).
1965—Par. (6).
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Amendment by
Effective Date of 1965 Amendment
Amendment by
Subpart B—Information Concerning Transactions With Other Persons
Editorial Notes
Amendments
2022—
2018—
2017—
2008—
2006—
2004—
2002—
1998—
1997—
1996—
1994—
1993—
1989—
1988—
1986—
1984—
1983—
1982—
1980—
1979—
1978—
1976—
1969—
1962—
1960—
§6041. Information at source
(a) Payments of $600 or more
All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section 6042(a)(1), 6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), or 6045), of $600 or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment.
(b) Collection of foreign items
In the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign corporations by any person undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange, such person shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the amount paid and the name and address of the recipient of each such payment.
(c) Recipient to furnish name and address
When necessary to make effective the provisions of this section, the name and address of the recipient of income shall be furnished upon demand of the person paying the income.
(d) Statements to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each person with respect to whom such a return is required a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) the aggregate amount of payments to the person required to be shown on the return.
The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. To the extent provided in regulations prescribed by the Secretary, this subsection shall also apply to persons required to make returns under subsection (b).
(e) Section does not apply to certain tips
This section shall not apply to tips with respect to which section 6053(a) (relating to reporting of tips) applies.
(f) Section does not apply to certain health arrangements
This section shall not apply to any payment for medical care (as defined in section 213(d)) made under—
(1) a flexible spending arrangement (as defined in section 106(c)(2)), or
(2) a health reimbursement arrangement which is treated as employer-provided coverage under an accident or health plan for purposes of section 106.
(g) Nonqualified deferred compensation
Subsection (a) shall apply to—
(1) any deferrals for the year under a nonqualified deferred compensation plan (within the meaning of section 409A(d)), whether or not paid, except that this paragraph shall not apply to deferrals which are required to be reported under section 6051(a)(13) (without regard to any de minimis exception), and
(2) any amount includible under section 409A and which is not treated as wages under section 3401(a).
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2011—Subsec. (a).
Subsec. (h).
Subsecs. (i), (j).
"(i)
"(j)
2010—Subsec. (a).
Subsec. (h).
Subsec. (i).
Subsec. (j).
2004—Subsec. (g).
2003—Subsec. (f).
1996—Subsec. (d)(1).
1986—Subsec. (a).
Subsec. (d).
1984—Subsec. (a).
1982—Subsec. (a).
1981—Subsecs. (d), (e).
1978—Subsecs. (c), (d).
1976—Subsecs. (a), (b).
1962—Subsec. (a).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2011 Amendment
Effective Date of 2010 Amendment
Effective Date of 2004 Amendment
Amendment by
Effective Date of 2003 Amendment
Effective Date of 1996 Amendment
Effective Date of 1986 Amendment
Amendment by section 1501(c)(1) of
Amendment by section 1523(b)(2) of
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1981 Amendment
Amendment by
Effective Date of 1978 Amendment
Amendment by
Effective Date of 1962 Amendment
Amendment by
Allowance of Electronic 1099's
Employer's Duties in Connection With Recording and Reporting of Tips
"(a)
"(1) without regard to Revenue Rulings 75–400 and 76–231, and
"(2) in accordance with the manner in which such law was administered before the issuance of such rulings.
"(b)
§6041A. Returns regarding payments of remuneration for services and direct sales
(a) Returns regarding remuneration for services
If—
(1) any service-recipient engaged in a trade or business pays in the course of such trade or business during any calendar year remuneration to any person for services performed by such person, and
(2) the aggregate of such remuneration paid to such person during such calendar year is $600 or more,
then the service-recipient shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments and the name and address of the recipient of such payments. For purposes of the preceding sentence, the term "service-recipient" means the person for whom the service is performed.
(b) Direct sales of $5,000 or more
(1) In general
If—
(A) any person engaged in a trade or business in the course of such trade or business during any calendar year sells consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary prescribes by regulations, for resale (by the buyer or any other person) in the home or otherwise than in a permanent retail establishment, and
(B) the aggregate amount of the sales to such buyer during such calendar year is $5,000 or more,
then such person shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth the name and address of the buyer to whom such sales are made.
(2) Definitions
For purposes of paragraph (1)—
(A) Buy-sell basis
A transaction is on a buy-sell basis if the buyer performing the services is entitled to retain part or all of the difference between the price at which the buyer purchases the product and the price at which the buyer sells the product as part or all of the buyer's remuneration for the services, and
(B) Deposit-commission basis
A transaction is on a deposit-commission basis if the buyer performing the services is entitled to retain part or all of a purchase deposit paid by the consumer in connection with the transaction as part or all of the buyer's remuneration for the services.
(c) Certain services not included
No return shall be required under subsection (a) or (b) if a statement with respect to the services is required to be furnished under section 6051, 6052, or 6053.
(d) Applications to governmental units
(1) Treated as persons
The term "person" includes any governmental unit (and any agency or instrumentality thereof).
(2) Special rules
In the case of any payment by a governmental entity or any agency or instrumentality thereof—
(A) subsection (a) shall be applied without regard to the trade or business requirement contained therein, and
(B) any return under this section shall be made by the officer or employee having control of the payment or appropriately designated for the purpose of making such return.
(3) Payments to corporations by Federal executive agencies
(A) In general
Notwithstanding any regulation prescribed by the Secretary before the date of the enactment of this paragraph, subsection (a) shall apply to remuneration paid to a corporation by any Federal executive agency (as defined in section 6050M(b)).
(B) Exception
Subparagraph (A) shall not apply to—
(i) services under contracts described in section 6050M(e)(3) with respect to which the requirements of section 6050M(e)(2) are met, and
(ii) such other services as the Secretary may specify in regulations prescribed after the date of the enactment of this paragraph.
(e) Statements to be furnished to persons with respect to whom information is required to be furnished
Every person required to make a return under subsection (a) or (b) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) in the case of subsection (a), the aggregate amount of payments to the person required to be shown on such return.
The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.
(f) Recipient to furnish name, address, and identification number; inclusion on return
(1) Furnishing of information
Any person with respect to whom a return or statement is required under this section to be made by another person shall furnish to such other person his name, address, and identification number at such time and in such manner as the Secretary may prescribe by regulations.
(2) Inclusion on return
The person to whom an identification number is furnished under paragraph (1) shall include such number on any return which such person is required to file under this section and to which such identification number relates.
(Added
Editorial Notes
References in Text
The date of the enactment of this paragraph, referred to in subsec. (d)(3), is the date of enactment of
Amendments
1997—Subsec. (d)(3).
1996—Subsec. (e)(1).
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Effective Date of 1996 Amendment
Amendment by
Effective Date
§6042. Returns regarding payments of dividends and corporate earnings and profits
(a) Requirement of reporting
(1) In general
Every person—
(A) who makes payments of dividends aggregating $10 or more to any other person during any calendar year, or
(B) who receives payments of dividends as a nominee and who makes payments aggregating $10 or more during any calendar year to any other person with respect to the dividends so received,
shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments and the name and address of the person to whom paid.
(2) Returns required by the Secretary
Every person who makes payments of dividends aggregating less than $10 to any other person during any calendar year shall, when required by the Secretary, make a return setting forth the aggregate amount of such payments, and the name and address of the person to whom paid.
(b) Dividend defined
(1) General rule
For purposes of this section, the term "dividend" means—
(A) any distribution by a corporation which is a dividend (as defined in section 316); and
(B) any payment made by a stockbroker to any person as a substitute for a dividend (as so defined).
(2) Exceptions
For purposes of this section, the term "dividend" does not include any distribution or payment—
(A) to the extent provided in regulations prescribed by the Secretary—
(i) by a foreign corporation, or
(ii) to a foreign corporation, a nonresident alien, or a partnership not engaged in a trade or business in the United States and composed in whole or in part of nonresident aliens, or
(B) except to the extent otherwise provided in regulations prescribed by the Secretary, to any person described in section 6049(b)(4).
(3) Special rule
If the person making any payment described in subsection (a)(1)(A) or (B) is unable to determine the portion of such payment which is a dividend or is paid with respect to a dividend, he shall, for purposes of subsection (a)(1), treat the entire amount of such payment as a dividend or as an amount paid with respect to a dividend.
(c) Statements to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) the aggregate amount of payments to the person required to be shown on the return.
The written statement required under the preceding sentence shall be furnished (either in person or in a statement mailing by first-class mail which includes adequate notice that the statement is enclosed) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made and shall be in such form as the Secretary may prescribe by regulations.
(d) Statements to be furnished by corporations to Secretary
Every corporation shall, when required by the Secretary—
(1) furnish to the Secretary a statement stating the name and address of each shareholder, and the number of shares owned by each shareholder;
(2) furnish to the Secretary a statement of such facts as will enable him to determine the portion of the earnings and profits of the corporation (including gains, profits, and income not taxed) accumulated during such periods as the Secretary may specify, which have been distributed or ordered to be distributed, respectively, to its shareholders during such taxable years as the Secretary may specify; and
(3) furnish to the Secretary a statement of its accumulated earnings and profits and the names and addresses of the individuals or shareholders who would be entitled to such accumulated earnings and profits if divided or distributed, and of the amounts that would be payable to each.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1996—Subsec. (c)(1).
1986—Subsec. (c).
1984—Subsec. (b)(2).
1983—
1982—Subsecs. (a)(1), (c), (e).
Subsec. (b)(2).
1976—
1962—
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1983 Amendment
Amendment by section 108(b) of
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1962 Amendment
"(1)
"(2)
§6043. Liquidating, etc., transactions
(a) Corporate liquidating, etc., transactions
Every corporation shall—
(1) Within 30 days after the adoption by the corporation of a resolution or plan for the dissolution of the corporation or for the liquidation of the whole or any part of its capital stock, make a return setting forth the terms of such resolution or plan and such other information as the Secretary shall by forms or regulations prescribe; and
(2) When required by the Secretary, make a return regarding its distributions in liquidation, stating the name and address of, the number and class of shares owned by, and the amount paid to, each shareholder, or, if the distribution is in property other than money, the fair market value (as of the date the distribution is made) of the property distributed to each shareholder.
(b) Exempt organizations
Every organization which for any of its last 5 taxable years preceding its liquidation, dissolution, termination, or substantial contraction was exempt from taxation under section 501(a) shall file such return and other information with respect to such liquidation, dissolution, termination, or substantial contraction as the Secretary shall by forms or regulations prescribe; except that—
(1) no return shall be required under this subsection from churches, their integrated auxiliaries, conventions or associations of churches, or any organization which is not a private foundation (as defined in section 509(a)) and the gross receipts of which in each taxable year are normally not more than $5,000, and
(2) the Secretary may relieve any organization from such filing where he determines that such filing is not necessary to the efficient administration of the internal revenue laws or, with respect to an organization described in section 401(a), where the employer who established such organization files such a return.
(c) Changes in control and recapitalizations
If—
(1) control (as defined in section 304(c)(1)) of a corporation is acquired by any person (or group of persons) in a transaction (or series of related transactions), or
(2) there is a recapitalization of a corporation or other substantial change in the capital structure of a corporation,
when required by the Secretary, such corporation shall make a return (at such time and in such manner as the Secretary may prescribe) setting forth the identity of the parties to the transaction, the fees involved, the changes in the capital structure involved, and such other information as the Secretary may require with respect to such transaction.
(d) Cross references
For provisions relating to penalties for failure to file—
(1) a return under subsection (b), see section 6652(c), or
(2) a return under subsection (c), see section 6652(1).1
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1996—
1989—
Subsec. (a).
Subsecs. (c), (d).
1986—Subsec. (c).
1976—
1969—
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1969 Amendment
Amendment by
1 So in original. Probably should be section "6652(l)."
§6043A. Returns relating to taxable mergers and acquisitions
(a) In general
According to the forms or regulations prescribed by the Secretary, the acquiring corporation in any taxable acquisition shall make a return setting forth—
(1) a description of the acquisition,
(2) the name and address of each shareholder of the acquired corporation who is required to recognize gain (if any) as a result of the acquisition,
(3) the amount of money and the fair market value of other property transferred to each such shareholder as part of such acquisition, and
(4) such other information as the Secretary may prescribe.
To the extent provided by the Secretary, the requirements of this section applicable to the acquiring corporation shall be applicable to the acquired corporation and not to the acquiring corporation.
(b) Nominees
According to the forms or regulations prescribed by the Secretary:
(1) Reporting
Any person who holds stock as a nominee for another person shall furnish in the manner prescribed by the Secretary to such other person the information provided by the corporation under subsection (d).
(2) Reporting to nominees
In the case of stock held by any person as a nominee, references in this section (other than in subsection (c)) to a shareholder shall be treated as a reference to the nominee.
(c) Taxable acquisition
For purposes of this section, the term "taxable acquisition" means any acquisition by a corporation of stock in or property of another corporation if any shareholder of the acquired corporation is required to recognize gain (if any) as a result of such acquisition.
(d) Statements to be furnished to shareholders
According to the forms or regulations prescribed by the Secretary, every person required to make a return under subsection (a) shall furnish to each shareholder whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return,
(2) the information required to be shown on such return with respect to such shareholder, and
(3) such other information as the Secretary may prescribe.
The written statement required under the preceding sentence shall be furnished to the shareholder on or before January 31 of the year following the calendar year during which the taxable acquisition occurred.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
§6044. Returns regarding payments of patronage dividends
(a) Requirement of reporting
(1) In general
Except as otherwise provided in this section, every cooperative to which part I of subchapter T of
(2) Returns required by the Secretary
Every such cooperative which makes payments of amounts described in subsection (b) aggregating less than $10 to any person during any calendar year shall, when required by the Secretary, make a return setting forth the aggregate amount of such payments and the name and address of the person to whom paid.
(b) Amounts subject to reporting
(1) General rule
Except as otherwise provided in this section, the amounts subject to reporting under subsection (a) are—
(A) the amount of any patronage dividend (as defined in section 1388(a)) which is paid in money, qualified written notices of allocation (as defined in section 1388(c)), or other property (except nonqualified written notices of allocation as defined in section 1388(d)),
(B) any amount described in section 1382(c)(2)(A) (relating to certain nonpatronage distributions) which is paid in money, qualified written notices of allocation, or other property (except nonqualified written notices of allocation) by an organization exempt from tax under section 521 (relating to exemption of farmers' cooperatives from tax),
(C) any amount described in section 1382(b)(2) (relating to redemption of nonqualified written notices of allocation) and, in the case of an organization described in section 1381(a)(1), any amount described in section 1382(c)(2)(B) (relating to redemption of nonqualified written notices of allocation paid with respect to earnings derived from sources other than patronage), and
(D) the amount of any per-unit retain allocation (as defined in section 1388(f)) which is paid in qualified per-unit retain certificates (as defined in section 1388(h)), and
(E) any amount described in section 1382(b)(4) (relating to redemption of nonqualified per-unit retain certificates).
(2) Exceptions
The provisions of subsection (a) shall not apply, to the extent provided in regulations prescribed by the Secretary, to any payment—
(A) by a foreign corporation, or
(B) to a foreign corporation, a nonresident alien, or a partnership not engaged in trade or business in the United States and composed in whole or in part of nonresident aliens.
(c) Exemption for certain consumer cooperatives
A cooperative which the Secretary determines is primarily engaged in selling at retail goods or services of a type that are generally for personal, living, or family use shall, upon application to the Secretary, be granted exemption from the reporting requirements imposed by subsection (a). Application for exemption under this subsection shall be made in accordance with regulations prescribed by the Secretary.
(d) Determination of amount paid
For purposes of this section, in determining the amount of any payment—
(1) property (other than a qualified written notice of allocation or a qualified per-unit retain certificate) shall be taken into account at its fair market value, and
(2) a qualified written notice of allocation or a qualified per-unit retain certificate shall be taken into account at its stated dollar amount.
(e) Statements to be furnished to persons with respect to whom information is required
Every cooperative required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the cooperative required to make such return, and
(2) the aggregate amount of payments to the person required to be shown on the return.
The written statement required under the preceding sentence shall be furnished (either in person or in a statement mailing by first-class mail which includes adequate notice that the statement is enclosed) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made and shall be in such form as the Secretary may prescribe by regulations.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1996—Subsec. (e)(1).
1986—Subsec. (e).
1983—
1982—Subsecs. (a)(1), (b)(1), (e), (f).
1976—
1966—Subsec. (b)(1).
Subsec. (d).
1962—
"(a)
"(1) The name and address of each patron to whom it has made such allocations amounting to $100 or more during the calendar year; and
"(2) The amount of such allocations to each patron.
"(b)
"(c)
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1983 Amendment
Amendment by section 108(c) of
Effective Date of 1966 Amendment
Amendment by
Effective Date of 1962 Amendment
Amendment by
§6045. Returns of brokers
(a) General rule
Every person doing business as a broker shall, when required by the Secretary, make a return, in accordance with such regulations as the Secretary may prescribe, showing the name and address of each customer, with such details regarding gross proceeds and such other information as the Secretary may by forms or regulations require with respect to such business.
(b) Statements to be furnished to customers
Every person required to make a return under subsection (a) shall furnish to each customer whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) the information required to be shown on such return with respect to such customer.
The written statement required under the preceding sentence shall be furnished to the customer on or before February 15 of the year following the calendar year for which the return under subsection (a) was required to be made. In the case of a consolidated reporting statement (as defined in regulations) with respect to any customer, any statement which would otherwise be required to be furnished on or before January 31 of a calendar year with respect to any item reportable to the taxpayer shall instead be required to be furnished on or before February 15 of such calendar year if furnished with such consolidated reporting statement.
(c) Definitions
For purposes of this section—
(1) Broker
The term "broker" includes—
(A) a dealer,
(B) a barter exchange,
(C) any person who (for consideration) regularly acts as a middleman with respect to property or services, and
(D) any person who (for consideration) is responsible for regularly providing any service effectuating transfers of digital assets on behalf of another person.
A person shall not be treated as a broker with respect to activities consisting of managing a farm on behalf of another person.
(2) Customer
The term "customer" means any person for whom the broker has transacted any business.
(3) Barter exchange
The term "barter exchange" means any organization of members providing property or services who jointly contract to trade or barter such property or services.
(4) Person
The term "person" includes any governmental unit and any agency or instrumentality thereof.
(d) Statements required in case of certain substitute payments
If any broker—
(1) transfers securities of a customer for use in a short sale or similar transaction, and
(2) receives (on behalf of the customer) a payment in lieu of—
(A) a dividend,
(B) tax-exempt interest, or
(C) such other items as the Secretary may prescribe by regulations,
during the period such short sale or similar transaction is open, the broker shall furnish such customer a written statement (in the manner as the Secretary shall prescribe by regulations) identifying such payment as being in lieu of the dividend, tax-exempt interest, or such other item. The written statement required under the preceding sentence shall be furnished on or before February 15 of the year following the calendar year in which the payment was made. The Secretary may prescribe regulations which require the broker to make a return which includes the information contained in such written statement.
(e) Return required in the case of real estate transactions
(1) In general
In the case of a real estate transaction, the real estate reporting person shall file a return under subsection (a) and a statement under subsection (b) with respect to such transaction.
(2) Real estate reporting person
For purposes of this subsection, the term "real estate reporting person" means any of the following persons involved in a real estate transaction in the following order:
(A) the person (including any attorney or title company) responsible for closing the transaction,
(B) the mortgage lender,
(C) the seller's broker,
(D) the buyer's broker, or
(E) such other person designated in regulations prescribed by the Secretary.
Any person treated as a real estate reporting person under the preceding sentence shall be treated as a broker for purposes of subsection (c)(1).
(3) Prohibition of separate charge for filing return
It shall be unlawful for any real estate reporting person to separately charge any customer for complying with any requirement of paragraph (1). Nothing in this paragraph shall be construed to prohibit the real estate reporting person from taking into account its cost of complying with such requirement in establishing its charge (other than a separate charge for complying with such requirement) to any customer for performing services in the case of a real estate transaction.
(4) Additional information required
In the case of a real estate transaction involving a residence, the real estate reporting person shall include the following information on the return under subsection (a) and on the statement under subsection (b):
(A) The portion of any real property tax which is treated as a tax imposed on the purchaser by reason of section 164(d)(1)(B).
(B) Whether or not the financing (if any) of the seller was federally-subsidized indebtedness (as defined in section 143(m)(3)).
(5) Exception for sales or exchanges of certain principal residences
(A) In general
Paragraph (1) shall not apply to any sale or exchange of a residence for $250,000 or less if the person referred to in paragraph (2) receives written assurance in a form acceptable to the Secretary from the seller that—
(i) such residence is the principal residence (within the meaning of section 121) of the seller,
(ii) if the Secretary requires the inclusion on the return under subsection (a) of information as to whether there is federally subsidized mortgage financing assistance with respect to the mortgage on residences, that there is no such assistance with respect to the mortgage on such residence, and
(iii) the full amount of the gain on such sale or exchange is excludable from gross income under section 121.
If such assurance includes an assurance that the seller is married, the preceding sentence shall be applied by substituting "$500,000" for "$250,000". The Secretary may by regulation increase the dollar amounts under this subparagraph if the Secretary determines that such an increase will not materially reduce revenues to the Treasury.
(B) Seller
For purposes of this paragraph, the term "seller" includes the person relinquishing the residence in an exchange.
(f) Return required in the case of payments to attorneys
(1) In general
Any person engaged in a trade or business and making a payment (in the course of such trade or business) to which this subsection applies shall file a return under subsection (a) and a statement under subsection (b) with respect to such payment.
(2) Application of subsection
(A) In general
This subsection shall apply to any payment to an attorney in connection with legal services (whether or not such services are performed for the payor).
(B) Exception
This subsection shall not apply to the portion of any payment which is required to be reported under section 6041(a) (or would be so required but for the dollar limitation contained therein) or section 6051.
(g) Additional information required in the case of securities transactions, etc.
(1) In general
If a broker is otherwise required to make a return under subsection (a) with respect to the gross proceeds of the sale of a covered security, the broker shall include in such return the information described in paragraph (2).
(2) Additional information required
(A) In general
The information required under paragraph (1) to be shown on a return with respect to a covered security of a customer shall include the customer's adjusted basis in such security and whether any gain or loss with respect to such security is long-term or short-term (within the meaning of section 1222).
(B) Determination of adjusted basis
For purposes of subparagraph (A)—
(i) In general
The customer's adjusted basis shall be determined—
(I) in the case of any security (other than any stock for which an average basis method is permissible under section 1012), in accordance with the first-in first-out method unless the customer notifies the broker by means of making an adequate identification of the stock sold or transferred, and
(II) in the case of any stock for which an average basis method is permissible under section 1012, in accordance with the broker's default method unless the customer notifies the broker that he elects another acceptable method under section 1012 with respect to the account in which such stock is held.
(ii) Exception for wash sales
Except as otherwise provided by the Secretary, the customer's adjusted basis shall be determined without regard to section 1091 (relating to loss from wash sales of stock or securities) unless the transactions occur in the same account with respect to identical securities.
(iii) Treatment of uncorrected de minimis errors
Except as otherwise provided by the Secretary, the customer's adjusted basis shall be determined by treating any incorrect dollar amount which is not required to be corrected by reason of section 6721(c)(3) or section 6722(c)(3) as the correct amount.
(3) Covered security
For purposes of this subsection—
(A) In general
The term "covered security" means any specified security acquired on or after the applicable date if such security—
(i) was acquired through a transaction in the account in which such security is held, or
(ii) was transferred to such account from an account in which such security was a covered security, but only if the broker received a statement under section 6045A with respect to the transfer.
(B) Specified security
The term "specified security" means—
(i) any share of stock in a corporation,
(ii) any note, bond, debenture, or other evidence of indebtedness,
(iii) any commodity, or contract or derivative with respect to such commodity, if the Secretary determines that adjusted basis reporting is appropriate for purposes of this subsection,
(iv) any digital asset, and
(v) any other financial instrument with respect to which the Secretary determines that adjusted basis reporting is appropriate for purposes of this subsection.
(C) Applicable date
The term "applicable date" means—
(i) January 1, 2011, in the case of any specified security which is stock in a corporation (other than any stock described in clause (ii)),
(ii) January 1, 2012, in the case of any stock for which an average basis method is permissible under section 1012,
(iii) January 1, 2023, in the case of any specified security which is a digital asset, and
(iv) January 1, 2013, or such later date determined by the Secretary in the case of any other specified security.
(D) Digital asset
Except as otherwise provided by the Secretary, the term "digital asset" means any digital representation of value which is recorded on a cryptographically secured distributed ledger or any similar technology as specified by the Secretary.
(4) Treatment of S corporations
In the case of the sale of a covered security acquired by an S corporation (other than a financial institution) after December 31, 2011, such S corporation shall be treated in the same manner as a partnership for purposes of this section.
(5) Special rules for short sales
In the case of a short sale, reporting under this section shall be made for the year in which such sale is closed.
(6) Special rule for certain stock held in connection with dividend reinvestment plan
For purposes of this subsection, stock acquired before January 1, 2012, in connection with a dividend reinvestment plan shall be treated as stock described in clause (ii) of paragraph (3)(C) (unless the broker with respect to such stock elects not to have this paragraph apply with respect to such stock).
(h) Application to options on securities
(1) Exercise of option
For purposes of this section, if a covered security is acquired or disposed of pursuant to the exercise of an option that was granted or acquired in the same account as the covered security, the amount received with respect to the grant or paid with respect to the acquisition of such option shall be treated as an adjustment to gross proceeds or as an adjustment to basis, as the case may be.
(2) Lapse or closing transaction
In the case of the lapse (or closing transaction (as defined in section 1234(b)(2)(A))) of an option on a specified security or the exercise of a cash-settled option on a specified security, reporting under subsections (a) and (g) with respect to such option shall be made for the calendar year which includes the date of such lapse, closing transaction, or exercise.
(3) Prospective application
Paragraphs (1) and (2) shall not apply to any option which is granted or acquired before January 1, 2013.
(4) Definitions
For purposes of this subsection, the terms "covered security" and "specified security" shall have the meanings given such terms in subsection (g)(3).
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2021—Subsec. (c)(1)(C).
Subsec. (c)(1)(D).
Subsec. (g)(3)(B)(iv), (v).
Subsec. (g)(3)(C)(iii), (iv).
Subsec. (g)(3)(D).
2015—Subsec. (g)(2)(B)(iii).
2014—Subsec. (g)(6).
2008—Subsec. (b).
Subsec. (d).
Subsecs. (g), (h).
2005—Subsec. (e)(5)(A).
1997—Subsec. (e)(5).
Subsec. (f).
1996—Subsec. (b)(1).
Subsec. (e)(3).
1992—Subsec. (e)(4).
1990—Subsec. (e)(4).
1989—Subsec. (e)(3), (4).
1988—Subsec. (c)(1).
Subsec. (e)(1).
Subsec. (e)(2).
Subsec. (e)(3).
1986—Subsec. (b).
Subsec. (e).
1984—Subsec. (c)(4).
Subsec. (d).
1982—
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment
Effective Date of 2015 Amendment
Effective Date of 2014 Amendment
Amendment by
Effective Date of 2008 Amendment
Amendment by
Effective Date of 1997 Amendment
Amendment by section 312(c) of
Effective Date of 1996 Amendments
Amendment by
Effective Date of 1992 Amendment
Effective Date of 1989 Amendment
Amendment by
Effective Date of 1988 Amendment
Amendment by section 1015(e)(3) of
Amendment by section 4005(g)(3) of
Effective Date of 1986 Amendment
Amendment by section 1501(c)(4) of
Effective Date of 1984 Amendment
Amendment by section 714(e)(1) of
Effective Date of 1982 Amendment
"(A) regulations relating to reporting by commodities and securities brokers shall be issued under section 6045 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by this Act) within 6 months after the date of the enactment of this Act [Sept. 3, 1982], and
"(B) such regulations shall not apply to transactions occurring before January 1, 1983."
Rule of Construction
"(1) whether any person is a broker under section 6045(c)(1) of the Internal Revenue Code of 1986, or
"(2) whether any digital asset is property which is a specified security under section 6045(g)(3)(B) of such Code."
No Penalty for Payments Before January 1, 1985
§6045A. Information required in connection with transfers of covered securities to brokers
(a) Furnishing of information
Every applicable person which transfers to a broker (as defined in section 6045(c)(1)) a covered security (as defined in section 6045(g)(3)) in the hands of such applicable person shall furnish to such broker a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such broker to meet the requirements of section 6045(g).
(b) Applicable person
For purposes of subsection (a), the term "applicable person" means—
(1) any broker (as defined in section 6045(c)(1)), and
(2) any other person as provided by the Secretary in regulations.
(c) Time for furnishing statement
Except as otherwise provided by the Secretary, any statement required by subsection (a) shall be furnished not later than 15 days after the date of the transfer described in such subsection.
(d) Return requirement for certain transfers of digital assets not otherwise subject to reporting
Any broker, with respect to any transfer (which is not part of a sale or exchange executed by such broker) during a calendar year of a covered security which is a digital asset from an account maintained by such broker to an account which is not maintained by, or an address not associated with, a person that such broker knows or has reason to know is also a broker, shall make a return for such calendar year, in such form as determined by the Secretary, showing the information otherwise required to be furnished with respect to transfers subject to subsection (a).
(Added
Editorial Notes
Amendments
2021—Subsec. (a).
Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment
Amendment by
Effective Date
Section effective Jan. 1, 2011, see section 403(e)(1) of
§6045B. Returns relating to actions affecting basis of specified securities
(a) In general
According to the forms or regulations prescribed by the Secretary, any issuer of a specified security shall make a return setting forth—
(1) a description of any organizational action which affects the basis of such specified security of such issuer,
(2) the quantitative effect on the basis of such specified security resulting from such action, and
(3) such other information as the Secretary may prescribe.
(b) Time for filing return
Any return required by subsection (a) shall be filed not later than the earlier of—
(1) 45 days after the date of the action described in subsection (a), or
(2) January 15 of the year following the calendar year during which such action occurred.
(c) Statements to be furnished to holders of specified securities or their nominees
According to the forms or regulations prescribed by the Secretary, every person required to make a return under subsection (a) with respect to a specified security shall furnish to the nominee with respect to the specified security (or certificate holder if there is no nominee) a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return,
(2) the information required to be shown on such return with respect to such security, and
(3) such other information as the Secretary may prescribe.
The written statement required under the preceding sentence shall be furnished to the holder on or before January 15 of the year following the calendar year during which the action described in subsection (a) occurred.
(d) Specified security
For purposes of this section, the term "specified security" has the meaning given such term by section 6045(g)(3)(B). No return shall be required under this section with respect to actions described in subsection (a) with respect to a specified security which occur before the applicable date (as defined in section 6045(g)(3)(C)) with respect to such security.
(e) Public reporting in lieu of return
The Secretary may waive the requirements under subsections (a) and (c) with respect to a specified security, if the person required to make the return under subsection (a) makes publicly available, in such form and manner as the Secretary determines necessary to carry out the purposes of this section—
(1) the name, address, phone number, and email address of the information contact of such person, and
(2) the information described in paragraphs (1), (2), and (3) of subsection (a).
(Added
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Jan. 1, 2011, see section 403(e)(1) of
§6046. Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
(a) Requirement of return
(1) In general
A return complying with the requirements of subsection (b) shall be made by—
(A) each United States citizen or resident who becomes an officer or director of a foreign corporation if a United States person (as defined in section 7701(a)(30)) meets the stock ownership requirements of paragraph (2) with respect to such corporation,
(B) each United States person—
(i) who acquires stock which, when added to any stock owned on the date of such acquisition, meets the stock ownership requirements of paragraph (2) with respect to a foreign corporation, or
(ii) who acquires stock which, without regard to stock owned on the date of such acquisition, meets the stock ownership requirements of paragraph (2) with respect to a foreign corporation,
(C) each person (not described in subparagraph (B)) who is treated as a United States shareholder under section 953(c) with respect to a foreign corporation, and
(D) each person who becomes a United States person while meeting the stock ownership requirements of paragraph (2) with respect to stock of a foreign corporation.
In the case of a foreign corporation with respect to which any person is treated as a United States shareholder under section 953(c), subparagraph (A) shall be treated as including a reference to each United States person who is an officer or director of such corporation.
(2) Stock ownership requirements
A person meets the stock ownership requirements of this paragraph with respect to any corporation if such person owns 10 percent or more of—
(A) the total combined voting power of all classes of stock of such corporation entitled to vote, or
(B) the total value of the stock of such corporation.
(b) Form and contents of returns
The returns required by subsection (a) shall be in such form and shall set forth, in respect of the foreign corporation, such information as the Secretary prescribes by forms or regulations as necessary for carrying out the provisions of the income tax laws, except that in the case of persons described only in subsection (a)(1)(A) the information required shall be limited to the names and addresses of persons described in subparagraph (B) or (C) of subsection (a)(1).
(c) Ownership of stock
For purposes of subsection (a), stock owned directly or indirectly by a person (including, in the case of an individual, stock owned by members of his family) shall be taken into account. For purposes of the preceding sentence, the family of an individual shall be considered as including only his brothers and sisters (whether by the whole or half blood), spouse, ancestors, and lineal descendants.
(d) Time for filing
Any return required by subsection (a) shall be filed on or before the 90th day after the day on which, under any provision of subsection (a), the United States citizen, resident, or person becomes liable to file such return (or on or before such later day as the Secretary may by forms or regulations prescribe).
(e) Limitation
No information shall be required to be furnished under this section with respect to any foreign corporation unless such information was required to be furnished under regulations which have been in effect for at least 90 days before the date on which the United States citizen, resident, or person becomes liable to file a return required under subsection (a).
(f) Cross reference
For provisions relating to penalties for violations of this section, sections 6679 and 7203.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2007—Subsec. (b).
1997—Subsec. (a).
"(1) each United States citizen or resident who is on January 1, 1963, an officer or director of a foreign corporation, 5 percent or more in value of the stock of which is owned by a United States person (as defined in section 7701(a)(30)), or who becomes such an officer or director at any time after such date,
"(2) each United States person who on January 1, 1963, owns 5 percent or more in value of the stock of a foreign corporation, or who, at any time after such date—
"(A) acquires stock which, when added to any stock owned on January 1, 1963, has a value equal to 5 percent or more of the value of the stock of a foreign corporation, or
"(B) acquires an additional 5 percent or more in value of the stock of a foreign corporation,
"(3) each person (not described in paragraph (2)) who, at any time after January 1, 1987, is treated as a United States shareholder under section 953(c) with respect to a foreign corporation, and
"(4) each person who at any time after January 1, 1963, becomes a United States person while owning 5 percent or more in value of the stock of a foreign corporation.
In the case of a foreign corporation with respect to which any person is treated as a United States shareholder under section 953(c), paragraph (1) shall be treated as including a reference to each United States person who is an officer or director of such corporation."
1988—Subsec. (a).
Subsec. (a)(3), (4).
Subsec. (b).
1982—Subsec. (d).
1976—Subsec. (b).
Subsec. (e).
1962—
Subsec. (a).
"(a)
"(1) Each United States citizen or resident who was an officer or director of the corporation at any time within 60 days after the creation or organization, or reorganization thereof, and
"(2) Each United States shareholder of the corporation by or for whom, at any time within 60 days after the creation or organization or reorganization of the corporation, 5 percent or more in value of the stock of the corporation outstanding was owned directly or indirectly (including, in the case of an individual, stock owned by members of his family),
shall make a return in compliance with the provisions of subsection (b)."
Subsec. (b).
Subsec. (c).
Subsecs. (d) to (f).
1960—
Subsec. (a).
Subsec. (b).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Effective Date of 1988 Amendment
Amendment by
Effective Date of 1982 Amendment
Effective Date of 1962 Amendment
Effective Date of 1960 Amendment
§6046A. Returns as to interests in foreign partnerships
(a) Requirement of return
Any United States person, except to the extent otherwise provided by regulations—
(1) who acquires any interest in a foreign partnership,
(2) who disposes of any portion of his interest in a foreign partnership, or
(3) whose proportional interest in a foreign partnership changes substantially,
shall file a return. Paragraphs (1) and (2) shall apply to any acquisition or disposition only if the United States person directly or indirectly holds at least a 10-percent interest in such partnership either before or after such acquisition or disposition, and paragraph (3) shall apply to any change only if the change is equivalent to at least a 10-percent interest in such partnership.
(b) Form and contents of return
Any return required by subsection (a) shall be in such form and set forth such information as the Secretary shall by regulations prescribe.
(c) Time for filing return
Any return required by subsection (a) shall be filed on or before the 90th day (or on or before such later day as the Secretary may by regulations prescribe) after the day on which the United States person becomes liable to file such return.
(d) 10-percent interest
For purposes of subsection (a), a 10-percent interest in a partnership is an interest described in section 6038(e)(3)(C).
(e) Cross reference
For provisions relating to penalties for violations of this section, see sections 6679 and 7203.
(Added
Editorial Notes
Amendments
1997—Subsec. (a).
Subsecs. (d), (e).
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Effective Date
Special Rule for Certain International Satellite Partnerships
For provision that this section is not applicable to certain international satellite partnerships, see section 406 of
§6047. Information relating to certain trusts and annuity plans
(a) Trustees and insurance companies
The trustee of a trust described in section 401(a) which is exempt from tax under section 501(a) to which contributions have been paid under a plan on behalf of any owner-employee (as defined in section 401(c)(3)), and each insurance company or other person which is the issuer of a contract purchased by such a trust, or purchased under a plan described in section 403(a), contributions for which have been paid on behalf of any owner-employee, shall file such returns (in such form and at such times), keep such records, make such identification of contracts and funds (and accounts within such funds), and supply such information, as the Secretary shall by forms or regulations prescribe.
(b) Owner-employees
Every individual on whose behalf contributions have been paid as an owner-employee (as defined in section 401(c)(3))—
(1) to a trust described in section 401(a) which is exempt from tax under section 501(a), or
(2) to an insurance company or other person under a plan described in section 403(a),
shall furnish the trustee, insurance company, or other person, as the case may be, such information at such times and in such form and manner as the Secretary shall prescribe by forms or regulations.
(c) Other programs
To the extent provided by regulations prescribed by the Secretary, the provisions of this section apply with respect to any payment described in section 219 and to transactions of any trust described in section 408(a) or under an individual retirement annuity described in section 408(b).
(d) Reports by employers, plan administrators, etc.
(1) In general
The Secretary shall by forms or regulations require that—
(A) the employer maintaining, or the plan administrator (within the meaning of section 414(g)) of, a plan from which designated distributions (as defined in section 3405(e)(1)) may be made, and
(B) any person issuing any contract under which designated distributions (as so defined) may be made,
make returns and reports regarding such plan (or contract) to the Secretary, to the participants and beneficiaries of such plan (or contract), and to such other persons as the Secretary may by regulations prescribe. No return or report may be required under the preceding sentence with respect to distributions to any person during any year unless such distributions aggregate $10 or more.
(2) Form, etc., of reports
Such reports shall be in such form, made at such time, and contain such information as the Secretary may prescribe by forms or regulations.
(e) Employee stock ownership plans
The Secretary shall require—
(1) any employer maintaining, or the plan administrator (within the meaning of section 414(g)) of, an employee stock ownership plan which holds stock with respect to which section 404(k) applies to dividends paid on such stock, or
(2) both such employer or plan administrator,
to make returns and reports regarding such plan, transaction, or loan to the Secretary and to such other persons as the Secretary may prescribe. Such returns and reports shall be made in such form, shall be made at such time, and shall contain such information as the Secretary may prescribe.
(f) Designated Roth contributions
The Secretary shall require the plan administrator of each applicable retirement plan (as defined in section 402A) to make such returns and reports regarding designated Roth contributions (as defined in section 402A) to the Secretary, participants and beneficiaries of the plan, and such other persons as the Secretary may prescribe.
(g) Information relating to life insurance contract transactions
This section shall not apply to any information which is required to be reported under section 6050Y.
(h) Cross references
(1) For provisions relating to penalties for failures to file returns and reports required under this section, see sections 6652(e), 6721, and 6722.
(2) For criminal penalty for furnishing fraudulent information, see section 7207.
(3) For provisions relating to penalty for failure to comply with the provisions of subsection (d), see section 6704.
(4) For provisions requiring reporting of information relating to certain life insurance contract transactions, see section 6050Y.
(Added
Editorial Notes
Amendments
2017—Subsec. (g).
Subsec. (h).
Subsec. (h)(4).
2001—Subsecs. (f), (g).
1996—Subsec. (d)(1).
Subsec. (e)(1) to (3).
"(1) any employer maintaining, or the plan administrator (within the meaning of section 414(g)) of, an employee stock ownership plan—
"(A) which acquired stock in a transaction to which section 133 applies, or
"(B) which holds stock with respect to which section 404(k) applies to dividends paid on such stock,
"(2) any person making or holding a loan to which section 133 applies, or
"(3) both such employer or plan administrator and such person,".
Subsec. (f)(1).
1992—Subsec. (d)(1)(A).
1989—Subsecs. (e), (f).
1986—Subsec. (e)(1).
Subsec. (e)(3).
1984—
Subsecs. (c) to (f).
1983—Subsec. (d).
1982—Subsecs. (e), (f).
1981—Subsec. (d).
1976—Subsecs. (a) to (d).
Subsec. (d).
1974—Subsec. (d).
Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
"(1) reportable policy sales (as defined in section 6050Y(d)(2) of the Internal Revenue Code of 1986 (as added by subsection (a)) after December 31, 2017, and
"(2) reportable death benefits (as defined in section 6050Y(d)(4) of such Code (as added by subsection (a)) paid after December 31, 2017."
Effective Date of 2001 Amendment
Amendment by
Effective Date of 1996 Amendment
Amendment by section 1455(b)(2), (d)(1) of
Amendment by section 1602(b)(6) of
Effective Date of 1992 Amendment
Amendment by
Effective Date of 1989 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by section 1501(d)(1)(D) of
Amendment by section 1848(e)(2) of
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1983 Amendment
Amendment by
Effective Date of 1982 Amendment
Amendment by
Effective Date of 1981 Amendment
Amendment by
Effective Date of 1976 Amendment
Amendment by section 1501(b)(9) of
Effective Date of 1974 Amendment
Amendment by section 1031(c)(3) of
Amendment by section 2002(g)(8) of
Effective Date
Section applicable to taxable years beginning after Dec. 31, 1962, see section 8 of
Plan Amendments Not Required Until January 1, 1998
For provisions directing that if any amendments made by subtitle D [§§1401–1465] of title I of
Plan Amendments Not Required Until January 1, 1994
For provisions directing that if any amendments made by subtitle B [§§521–523] of title V of
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
§6048. Information with respect to certain foreign trusts
(a) Notice of certain events
(1) General rule
On or before the 90th day (or such later day as the Secretary may prescribe) after any reportable event, the responsible party shall provide written notice of such event to the Secretary in accordance with paragraph (2).
(2) Contents of notice
The notice required by paragraph (1) shall contain such information as the Secretary may prescribe, including—
(A) the amount of money or other property (if any) transferred to the trust in connection with the reportable event, and
(B) the identity of the trust and of each trustee and beneficiary (or class of beneficiaries) of the trust.
(3) Reportable event
For purposes of this subsection—
(A) In general
The term "reportable event" means—
(i) the creation of any foreign trust by a United States person,
(ii) the transfer of any money or property (directly or indirectly) to a foreign trust by a United States person, including a transfer by reason of death, and
(iii) the death of a citizen or resident of the United States if—
(I) the decedent was treated as the owner of any portion of a foreign trust under the rules of subpart E of part I of subchapter J of
(II) any portion of a foreign trust was included in the gross estate of the decedent.
(B) Exceptions
(i) Fair market value sales
Subparagraph (A)(ii) shall not apply to any transfer of property to a trust in exchange for consideration of at least the fair market value of the transferred property. For purposes of the preceding sentence, consideration other than cash shall be taken into account at its fair market value and the rules of section 679(a)(3) shall apply.
(ii) Deferred compensation and charitable trusts
Subparagraph (A) shall not apply with respect to a trust which is—
(I) described in section 402(b), 404(a)(4), or 404A, or
(II) determined by the Secretary to be described in section 501(c)(3).
(4) Responsible party
For purposes of this subsection, the term "responsible party" means—
(A) the grantor in the case of the creation of an inter vivos trust,
(B) the transferor in the case of a reportable event described in paragraph (3)(A)(ii) other than a transfer by reason of death, and
(C) the executor of the decedent's estate in any other case.
(b) United States owner of foreign trust
(1) In general
If, at any time during any taxable year of a United States person, such person is treated as the owner of any portion of a foreign trust under the rules of subpart E of part I of subchapter J of
(A) such trust makes a return for such year which sets forth a full and complete accounting of all trust activities and operations for the year, the name of the United States agent for such trust, and such other information as the Secretary may prescribe, and
(B) such trust furnishes such information as the Secretary may prescribe to each United States person (i) who is treated as the owner of any portion of such trust or (ii) who receives (directly or indirectly) any distribution from the trust.
(2) Trusts not having United States agent
(A) In general
If the rules of this paragraph apply to any foreign trust, the determination of amounts required to be taken into account with respect to such trust by a United States person under the rules of subpart E of part I of subchapter J of
(B) United States agent required
The rules of this paragraph shall apply to any foreign trust to which paragraph (1) applies unless such trust agrees (in such manner, subject to such conditions, and at such time as the Secretary shall prescribe) to authorize a United States person to act as such trust's limited agent solely for purposes of applying sections 7602, 7603, and 7604 with respect to—
(i) any request by the Secretary to examine records or produce testimony related to the proper treatment of amounts required to be taken into account under the rules referred to in subparagraph (A), or
(ii) any summons by the Secretary for such records or testimony.
The appearance of persons or production of records by reason of a United States person being such an agent shall not subject such persons or records to legal process for any purpose other than determining the correct treatment under this title of the amounts required to be taken into account under the rules referred to in subparagraph (A). A foreign trust which appoints an agent described in this subparagraph shall not be considered to have an office or a permanent establishment in the United States, or to be engaged in a trade or business in the United States, solely because of the activities of such agent pursuant to this subsection.
(C) Other rules to apply
Rules similar to the rules of paragraphs (2) and (4) of section 6038A(e) shall apply for purposes of this paragraph.
(c) Reporting by United States beneficiaries of foreign trusts
(1) In general
If any United States person receives (directly or indirectly) during any taxable year of such person any distribution from a foreign trust, such person shall make a return with respect to such trust for such year which includes—
(A) the name of such trust,
(B) the aggregate amount of the distributions so received from such trust during such taxable year, and
(C) such other information as the Secretary may prescribe.
(2) Inclusion in income if records not provided
(A) In general
If adequate records are not provided to the Secretary to determine the proper treatment of any distribution from a foreign trust, such distribution shall be treated as an accumulation distribution includible in the gross income of the distributee under
(B) Application of accumulation distribution rules
For purposes of applying section 668 in a case to which subparagraph (A) applies, the applicable number of years for purposes of section 668(a) shall be ½ of the number of years the trust has been in existence.
(d) Special rules
(1) Determination of whether United States person makes transfer or receives distribution
For purposes of this section, in determining whether a United States person makes a transfer to, or receives a distribution from, a foreign trust, the fact that a portion of such trust is treated as owned by another person under the rules of subpart E of part I of subchapter J of
(2) Domestic trusts with foreign activities
To the extent provided in regulations, a trust which is a United States person shall be treated as a foreign trust for purposes of this section and section 6677 if such trust has substantial activities, or holds substantial property, outside the United States.
(3) Time and manner of filing information
Any notice or return required under this section shall be made at such time and in such manner as the Secretary shall prescribe.
(4) Modification of return requirements
The Secretary is authorized to suspend or modify any requirement of this section if the Secretary determines that the United States has no significant tax interest in obtaining the required information.
(5) United States person's return must be consistent with trust return or Secretary notified of inconsistency
Rules similar to the rules of section 6034A(c) shall apply to items reported by a trust under subsection (b)(1)(B) and to United States persons referred to in such subsection.
(Added
Editorial Notes
Amendments
2010—Subsec. (b)(1).
1997—Subsec. (b).
Subsec. (d)(5).
1996—
1982—Subsec. (a).
1976—
Subsec. (b).
Subsecs. (c), (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Effective Date of 1997 Amendment
Amendment by section 1027(b) of
Amendment by section 1601(i)(1) of
Effective Date of 1996 Amendment
"(1)
"(2)
"(3)
Effective Date of 1982 Amendment
Amendment by
§6049. Returns regarding payments of interest
(a) Requirement of reporting
Every person—
(1) who makes payments of interest (as defined in subsection (b)) aggregating $10 or more to any other person during any calendar year, or
(2) who receives payments of interest (as so defined) as a nominee and who makes payments aggregating $10 or more during any calendar year to any other person with respect to the interest so received,
shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments and the name and address of the person to whom paid.
(b) Interest defined
(1) General rule
For purposes of subsection (a), the term "interest" means—
(A) interest on any obligation—
(i) issued in registered form, or
(ii) of a type offered to the public,
other than any obligation with a maturity (at issue) of not more than 1 year which is held by a corporation,
(B) interest on deposits with persons carrying on the banking business,
(C) amounts (whether or not designated as interest) paid by a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or similar organization, in respect of deposits, investment certificates, or withdrawable or repurchasable shares,
(D) interest on amounts held by an insurance company under an agreement to pay interest thereon,
(E) interest on deposits with brokers (as defined in section 6045(c)),
(F) interest paid on amounts held by investment companies (as defined in section 3 of the Investment Company Act of 1940 (
(G) to the extent provided in regulations prescribed by the Secretary, any other interest (which is not described in paragraph (2)).
(2) Exceptions
For purposes of subsection (a), the term "interest" does not include—
(A) interest on any obligation issued by a natural person,
(B) except to the extent otherwise provided in regulations—
(i) any amount paid to any person described in paragraph (4), or
(ii) any amount described in paragraph (5), and
(C) except to the extent otherwise provided in regulations, any amount not described in subparagraph (B) of this paragraph which is income from sources outside the United States or which is paid by—
(i) a foreign government or international organization or any agency or instrumentality thereof,
(ii) a foreign central bank of issue,
(iii) a foreign corporation not engaged in a trade or business in the United States,
(iv) a foreign corporation, the interest payments of which would be exempt from withholding under subchapter A of
(v) a partnership not engaged in a trade or business in the United States and composed in whole of nonresident alien individuals and persons described in clause (i), (ii), or (iii).
(3) Payments by United States nominees, etc., of United States person
If, within the United States, a United States person—
(A) collects interest (or otherwise acts as a middleman between the payor and payee) from a foreign person described in paragraph (2)(D) or collects interest from a United States person which is income from sources outside the United States for a second person who is a United States person, or
(B) makes payments of such interest to such second United States person,
notwithstanding paragraph (2)(D), such payment shall be subject to the requirements of subsection (a) with respect to such second United States person.
(4) Persons described in this paragraph
A person is described in this paragraph if such person is—
(A) a corporation,
(B) an organization exempt from taxation under section 501(a) or an individual retirement plan,
(C) the United States or any wholly owned agency or instrumentality thereof,
(D) a State, the District of Columbia, a possession of the United States, any political subdivision of any of the foregoing, or any wholly owned agency or instrumentality of any one or more of the foregoing,
(E) a foreign government, a political subdivision of a foreign government, or any wholly owned agency or instrumentality of any one or more of the foregoing,
(F) an international organization or any wholly owned agency or instrumentality thereof,
(G) a foreign central bank of issue,
(H) a dealer in securities or commodities required to register as such under the laws of the United States or a State, the District of Columbia, or a possession of the United States,
(I) a real estate investment trust (as defined in section 856),
(J) an entity registered at all times during the taxable year under the Investment Company Act of 1940,
(K) a common trust fund (as defined in section 584(a)), or
(L) any trust which—
(i) is exempt from tax under section 664(c), or
(ii) is described in section 4947(a)(1).
(5) Amounts described in this paragraph
An amount is described in this paragraph if such amount—
(A) is subject to withholding under subchapter A of
(B) would be subject to withholding under subchapter A of
(i) such amount is income from sources outside the United States,
(ii) the payor thereof is exempt from the application of section 1441(a) by reason of section 1441(c) or a tax treaty,
(iii) such amount is original issue discount (within the meaning of section 1273(a)), or
(iv) such amount is described in section 871(i)(2).
(c) Statements to be furnished to persons with respect to whom information is required
(1) In general
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(A) the name, address, and phone number of the information contact of the person required to make such return, and
(B) the aggregate amount of payments to, or the aggregate amount includible in the gross income of, the person required to be shown on the return.
(2) Time and form of statement
The written statement under paragraph (1)—
(A) shall be furnished (either in person or in a statement mailing by first-class mail which includes adequate notice that the statement is enclosed) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, and
(B) shall be in such form as the Secretary may prescribe by regulations.
(d) Definitions and special rules
For purposes of this section—
(1) Person
The term "person" includes any governmental unit and any agency or instrumentality thereof and any international organization and any agency or instrumentality thereof.
(2) Obligation
The term "obligation" includes bonds, debentures, notes, certificates, and other evidences of indebtedness.
(3) Payments by governmental units
In the case of payments made by any governmental unit or any agency or instrumentality thereof, the officer or employee having control of the payment of interest (or the person appropriately designated for purposes of this section) shall make the returns and statements required by this section.
(4) Financial institutions, brokers, etc., collecting interest may be substituted for payor
To the extent and in the manner provided by regulations, in the case of any obligation—
(A) a financial institution, broker, or other person specified in such regulations which collects interest on such obligation for the payee (or otherwise acts as a middleman between the payor and the payee) shall comply with the requirements of subsections (a) and (c), and
(B) no other person shall be required to comply with the requirements of subsections (a) and (c) with respect to any interest on such obligation for which reporting is required pursuant to subparagraph (A).
(5) Interest on certain obligations may be treated on a transactional basis
(A) In general
To the extent and in the manner provided in regulations, this section shall apply with respect to—
(i) any person described in paragraph (4)(A), and
(ii) in the case of any United States savings bonds, any Federal agency making payments thereon,
on any transactional basis rather than on an annual aggregation basis.
(B) Separate returns and statements
If subparagraph (A) applies to interest on any obligation, the return under subsection (a) and the statement furnished under subsection (c) with respect to such transaction may be made separately, but any such statement shall be furnished to the payee at such time as the Secretary may prescribe by regulations but not later than January 31 of the next calendar year.
(C) Statement to payee required in case of transactions involving $10 or more
In the case of any transaction to which this paragraph applies which involves the payment of $10 or more of interest, a statement of the transaction may be provided to the payee of such interest in lieu of the statement required under subsection (c). Such statement shall be provided during January of the year following the year in which such payment is made.
(6) Treatment of original issue discount
(A) In general
Original issue discount on any obligation shall be reported—
(i) as if paid at the time it is includible in gross income under section 1272 (except that for such purpose the amount reportable with respect to any subsequent holder shall be determined as if he were the original holder), and
(ii) if section 1272 does not apply to the obligation, at maturity (or, if earlier, on redemption).
In the case of any obligation not in registered form issued before January 1, 1983, clause (ii) and not clause (i) shall apply.
(B) Original issue discount
For purposes of this paragraph, the term "original issue discount" has the meaning given to such term by section 1273(a).
(7) Interests in REMIC's and certain other debt instruments
(A) In general
For purposes of subsection (a), the term "interest" includes amounts includible in gross income with respect to regular interests in REMIC's (and such amounts shall be treated as paid when includible in gross income under section 860B(b)).
(B) Reporting to corporations, etc.
Except as otherwise provided in regulations, in the case of any interest described in subparagraph (A) of this paragraph and any other debt instrument to which section 1272(a)(6) applies, subsection (b)(4) of this section shall be applied without regard to subparagraphs (A), (H), (I), (J), (K), and (L)(i).
(C) Additional information
Except as otherwise provided in regulations, any return or statement required to be filed or furnished under this section with respect to interest income described in subparagraph (A) and interest on any other debt instrument to which section 1272(a)(6) applies shall also provide information setting forth the adjusted issue price of the interest to which the return or statement relates at the beginning of each accrual period with respect to which interest income is required to be reported on such return or statement and information necessary to compute accrual of market discount.
(D) Regulatory authority
The Secretary may prescribe such regulations as are necessary or appropriate to carry out the purposes of this paragraph, including regulations which require more frequent or more detailed reporting.
(8) Reporting of credit on clean renewable energy bonds
(A) In general
For purposes of subsection (a), the term "interest" includes amounts includible in gross income under section 54(g) 1 and such amounts shall be treated as paid on the credit allowance date (as defined in section 54(b)(4)).1
(B) Reporting to corporations, etc.
Except as otherwise provided in regulations, in the case of any interest described in subparagraph (A), subsection (b)(4) shall be applied without regard to subparagraphs (A), (H), (I), (J), (K), and (L)(i) of such subsection.
(C) Regulatory authority
The Secretary may prescribe such regulations as are necessary or appropriate to carry out the purposes of this paragraph, including regulations which require more frequent or more detailed reporting.
(9) Reporting of credit on qualified tax credit bonds
(A) In general
For purposes of subsection (a), the term "interest" includes amounts includible in gross income under section 54A 1 and such amounts shall be treated as paid on the credit allowance date (as defined in section 54A(e)(1)).1
(B) Reporting to corporations, etc.
Except as otherwise provided in regulations, in the case of any interest described in subparagraph (A) of this paragraph, subsection (b)(4) of this section shall be applied without regard to subparagraphs (A), (H), (I), (J), (K), and (L)(i).
(C) Regulatory authority
The Secretary may prescribe such regulations as are necessary or appropriate to carry out the purposes of this paragraph, including regulations which require more frequent or more detailed reporting.
(Added
Editorial Notes
References in Text
The Investment Company Act of 1940, referred to in subsec. (b)(4)(J), is title I of act Aug. 22, 1940, ch. 686,
Section 54, referred to in subsec. (d)(8)(A), was repealed by
Section 54A, referred to in subsec (d)(9)(A), was repealed by
Codification
Amendments
2018—Subsec. (d)(8)(A).
2008—Subsec. (d)(9).
2006—Subsec. (b)(2)(B).
Subsec. (b)(2)(C).
Subsec. (b)(2)(D).
2005—Subsec. (d)(8).
Subsec. (d)(8)(A).
1996—Subsec. (c)(1)(A).
1988—Subsec. (d)(7)(A).
Subsec. (d)(7)(C).
1986—Subsec. (b)(5)(B)(iii).
Subsec. (b)(5)(B)(iv).
Subsec. (c).
Subsec. (d)(7).
1984—Subsec. (b)(2)(E).
Subsec. (d)(6)(A).
Subsec. (d)(6)(B).
1983—Subsec. (a).
Subsec. (b)(2)(B).
Subsec. (b)(2)(C).
Subsec. (b)(4), (5).
Subsec. (c)(1)(C).
Subsec. (c)(2).
Subsec. (e).
1982—Subsec. (a).
Subsec. (b).
Subsec. (c).
Subsec. (d).
Subsec. (e).
1976—Subsec. (a).
Subsec. (b)(1), (2)(A), (B).
1969—Subsec. (a)(1)(C).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2008 Amendment
Amendment of this section and repeal of
Effective Date of 2006 Amendment
Effective Date of 2005 Amendment
"(1)
"(2)
"(1)
"(2)
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1988 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by section 674 of
Amendment by section 1214(c)(4) of
Amendment by section 1501(c)(5) of
Amendment by section 1803(a)(14)(C) of
Effective Date of 1984 Amendment
Amendment by section 42(a)(14) of
Amendment by section 474(r)(29)(J) of
Effective Date of 1983 Amendment
Amendment by section 102(a), (e) of
Amendment by section 108(a) of
Effective Date of 1982 Amendment
Effective Date of 1969 Amendment
Effective Date
Section applicable to payments of dividends and interest made on or after Jan. 1, 1963, and to payments of amounts described in
Savings Provision
For provisions that amendment made by
For provisions that nothing in amendment by
Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
For nonapplication of amendment by section 1214(c)(4) of
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
1 See References in Text note below.
[§6050. Repealed. Pub. L. 96–167, §5(a), Dec. 29, 1979, 93 Stat. 1276 ]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
§6050A. Reporting requirements of certain fishing boat operators
(a) Reports
The operator of a boat on which one or more individuals, during a calendar year, perform services described in section 3121(b)(20) shall submit to the Secretary (at such time, and in such manner and form, as the Secretary shall by regulations prescribe) information respecting—
(1) the identity of each individual performing such services;
(2) the percentage of each such individual's share of the catches of fish or other forms of aquatic animal life, and the percentage of the operator's share of such catches;
(3) if such individual receives his share in kind, the type and weight of such share, together with such other information as the Secretary may prescribe by regulations reasonably necessary to determine the value of such share;
(4) if such individual receives a share of the proceeds of such catches, the amount so received; and
(5) any cash remuneration described in section 3121(b)(20)(A).
(b) Written statement
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing the information relating to such person required to be contained in such return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(Added
Editorial Notes
Amendments
1996—Subsec. (a)(5).
1986—Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendments by
Effective Date of 1986 Amendment
Amendment by
Effective Date
Section effective for calendar years beginning after Oct. 4, 1976, see section 1207(f)(4)(A) of
§6050B. Returns relating to unemployment compensation
(a) Requirement of reporting
Every person who makes payments of unemployment compensation aggregating $10 or more to any individual during any calendar year shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amounts of such payments and the name and address of the individual to whom paid.
(b) Statements to be furnished to individuals with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) the aggregate amount of payments to the individual required to be shown on such return.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(c) Definitions
For purposes of this section—
(1) Unemployment compensation
The term "unemployment compensation" has the meaning given to such term by section 85(b).
(2) Person
The term "person" means the officer or employee having control of the payment of the unemployment compensation, or the person appropriately designated for purposes of this section.
(Added
Editorial Notes
Amendments
1996—Subsec. (b)(1).
Subsec. (c)(1).
1986—Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by
Effective Date
Section applicable to payments of unemployment compensation made after Dec. 31, 1978, in taxable years ending after such date, but not applicable to payments made for weeks of unemployment ending before Dec. 1, 1978, see section 112(d) of
Waiver of Statute of Limitations
For provisions relating to credit or refund of overpayment of tax resulting from 1984 amendment to section 112(d) of
[§6050C. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 ]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of
§6050D. Returns relating to energy grants and financing
(a) In general
Every person who administers a Federal, State, or local program a principal purpose of which is to provide subsidized financing or grants for projects to conserve or produce energy shall, to the extent required under regulations prescribed by the Secretary, make a return setting forth the name and address of each taxpayer receiving financing or a grant under such program and the aggregate amount so received by such individual.
(b) Definition of person
For purposes of this section, the term "person" means the officer or employee having control of the program, or the person appropriately designated for purposes of this section.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
§6050E. State and local income tax refunds
(a) Requirement of reporting
Every person who, with respect to any individual, during any calendar year makes payments of refunds of State or local income taxes (or allows credits or offsets with respect to such taxes) aggregating $10 or more shall make a return according to forms or regulations prescribed by the Secretary setting forth the aggregate amount of such payments, credits, or offsets, and the name and address of the individual with respect to whom such payment, credit, or offset was made.
(b) Statements to be furnished to individuals with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name of the State or political subdivision thereof, and
(2) the information required to be shown on the return with respect to refunds, credits, and offsets to the individual.
The written statement required under the preceding sentence shall be furnished to the individual during January of the calendar year following the calendar year for which the return under subsection (a) was required to be made. No statement shall be required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim itemized deductions under
(c) Person defined
For purposes of this section, the term "person" means the officer or employee having control of the payment of the refunds (or the allowance of the credits or offsets) or the person appropriately designated for purposes of this section.
(Added
Editorial Notes
Amendments
1986—Subsec. (b).
1984—Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1984 Amendment
Effective Date
§6050F. Returns relating to social security benefits
(a) Requirement of reporting
The appropriate Federal official shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
(1) the—
(A) aggregate amount of social security benefits paid with respect to any individual during any calendar year,
(B) aggregate amount of social security benefits repaid by such individual during such calendar year, and
(C) aggregate reductions under section 224 of the Social Security Act (or under section 3(a)(1) of the Railroad Retirement Act of 1974) in benefits which would otherwise have been paid to such individual during the calendar year on account of amounts received under a workmen's compensation act, and
(2) the name and address of such individual.
(b) Statements to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name of the agency making the payments, and
(2) the aggregate amount of payments, of repayments, and of reductions, with respect to the individual required to be shown on such return.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(c) Definitions
For purposes of this section
(1) Appropriate Federal official
The term "appropriate Federal official" means—
(A) the Commissioner of Social Security in the case of social security benefits described in section 86(d)(1)(A), and
(B) the Railroad Retirement Board in the case of social security benefits described in section 86(d)(1)(B).
(2) Social security benefit
The term "social security benefit" has the meaning given to such term by section 86(d)(1).
(Added
Editorial Notes
References in Text
Section 224 of the Social Security Act, referred to in subsec. (a)(1)(C), is classified to
Section 3(a)(1) of the Railroad Retirement Act of 1974, referred to in subsec. (a)(1)(C), is classified to
Amendments
1994—Subsec. (c)(1)(A).
1989—Subsecs. (a), (b)(1), (2), (c)(1)(A).
1988—Subsec. (a).
Subsec. (b)(1).
Subsec. (b)(2).
Subsec. (c)(1)(A).
1986—Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1994 Amendment
Amendment by
Effective Date of 1989 Amendment
Amendment by
Effective Date of 1988 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by
Effective Date
Section applicable to benefits received after Dec. 31, 1983, in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received after Dec. 31, 1983, if the generally applicable payment date for such portion was before Jan. 1, 1984, see section 121(g) of
Repeal of Supplemental Medicare Premium and Federal Hospital Insurance Catastrophic Coverage Reserve Fund
§6050G. Returns relating to certain railroad retirement benefits
(a) In general
The Railroad Retirement Board shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
(1) the aggregate amount of benefits paid under the Railroad Retirement Act of 1974 (other than tier 1 railroad retirement benefits, as defined in section 86(d)(4)) to any individual during any calendar year,
(2) the employee contributions which are treated as having been paid for purposes of section 72(r),
(3) the name and address of such individual, and
(4) such other information as the Secretary may require.
(b) Statements to be furnished to persons with respect to whom information is required
The Railroad Retirement Board shall furnish to each individual whose name is required to be set forth in the return under subsection (a) a written statement showing—
(1) the aggregate amount of payments to such individual, and of employee contributions with respect thereto, required to be shown on the return, and
(2) such other information as the Secretary may require.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(Added
Editorial Notes
References in Text
The Railroad Retirement Act of 1974, referred to in subsec. (a)(1), is act Aug. 29, 1935, ch. 812, as amended generally by
Amendments
2018—Subsec. (a)(2).
1986—Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by
Effective Date
Enactment of section applicable to benefits received after Dec. 31, 1983, in taxable years ending after such date, except for portions of lump-sum payments received after Dec. 31, 1983, if the generally applicable payment date for such portion was before Jan. 1, 1984, see section 227(b) of
Savings Provision
For provisions that nothing in amendment by
§6050H. Returns relating to mortgage interest received in trade or business from individuals
(a) Mortgage interest of $600 or more
Any person—
(1) who is engaged in a trade or business, and
(2) who, in the course of such trade or business, receives from any individual interest aggregating $600 or more for any calendar year on any mortgage,
shall make the return described in subsection (b) with respect to each individual from whom such interest was received at such time as the Secretary may by regulations prescribe.
(b) Form and manner of returns
A return is described in this subsection if such return—
(1) is in such form as the Secretary may prescribe,
(2) contains—
(A) the name and address of the individual from whom the interest described in subsection (a)(2) was received,
(B) the amount of such interest (other than points) received for the calendar year,
(C) the amount of points on the mortgage received during the calendar year and whether such points were paid directly by the borrower,
(D) the amount of outstanding principal on the mortgage as of the beginning of such calendar year,
(E) the date of the origination of the mortgage,
(F) the address (or other description in the case of property without an address) of the property which secures the mortgage, and
(G) such other information as the Secretary may prescribe.
(c) Application to governmental units
For purposes of subsection (a)—
(1) Treated as persons
The term "person" includes any governmental unit (and any agency or instrumentality thereof).
(2) Special rules
In the case of a governmental unit or any agency or instrumentality thereof—
(A) subsection (a) shall be applied without regard to the trade or business requirement contained therein, and
(B) any return required under subsection (a) shall be made by the officer or employee appropriately designated for the purpose of making such return.
(d) Statements to be furnished to individuals with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) the aggregate amount of interest described in subsection (a)(2) (other than points) received by the person required to make such return from the individual to whom the statement is required to be furnished (and the information required under subparagraphs (C), (D), (E), and (F) of subsection (b)(2)).
The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(e) Mortgage defined
For purposes of this section, except as provided in regulations prescribed by the Secretary, the term "mortgage" means any obligation secured by real property.
(f) Returns which would be required to be made by 2 or more persons
Except to the extent provided in regulations prescribed by the Secretary, in the case of interest received by any person on behalf of another person, only the person first receiving such interest shall be required to make the return under subsection (a).
(g) Special rules for cooperative housing corporations
For purposes of subsection (a), an amount received by a cooperative housing corporation from a tenant-stockholder shall be deemed to be interest received on a mortgage in the course of a trade or business engaged in by such corporation, to the extent of the tenant-stockholder's proportionate share of interest described in section 216(a)(2). Terms used in the preceding sentence shall have the same meanings as when used in section 216.
(h) Returns relating to mortgage insurance premiums
(1) In general
The Secretary may prescribe, by regulations, that any person who, in the course of a trade or business, receives from any individual premiums for mortgage insurance aggregating $600 or more for any calendar year, shall make a return with respect to each such individual. Such return shall be in such form, shall be made at such time, and shall contain such information as the Secretary may prescribe.
(2) Statement to be furnished to individuals with respect to whom information is required
Every person required to make a return under paragraph (1) shall furnish to each individual with respect to whom a return is made a written statement showing such information as the Secretary may prescribe. Such written statement shall be furnished on or before January 31 of the year following the calendar year for which the return under paragraph (1) was required to be made.
(3) Special rules
For purposes of this subsection—
(A) rules similar to the rules of subsection (c) shall apply, and
(B) the term "mortgage insurance" means—
(i) mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and
(ii) private mortgage insurance (as defined by section 2 of the Homeowners Protection Act of 1998 (
(Added
Editorial Notes
References in Text
The date of the enactment of this subsection, referred to in subsec. (h)(3)(B)(ii), is the date of enactment of
Amendments
2018—Subsec. (h)(3)(B)(i).
2015—Subsec. (b)(2)(D) to (G).
Subsec. (d)(2).
2006—Subsec. (h).
1996—Subsec. (b)(2)(B).
Subsec. (d)(1).
1989—Subsec. (b)(2)(B).
Subsec. (b)(2)(C), (D).
Subsec. (d)(2).
1986—Subsec. (d).
Subsec. (g).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Effective Date of 2006 Amendment
Amendment by
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1989 Amendment
Effective Date of 1986 Amendment
Amendment by section 1501(c)(11) of
Amendment by section 1811(a)(1) of
Effective Date
"(1)
"(2)
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
§6050I. Returns relating to cash received in trade or business, etc.
(a) Cash receipts of more than $10,000
Any person—
(1) who is engaged in a trade or business, and
(2) who, in the course of such trade or business, receives more than $10,000 in cash in 1 transaction (or 2 or more related transactions),
shall make the return described in subsection (b) with respect to such transaction (or related transactions) at such time as the Secretary may by regulations prescribe.
(b) Form and manner of returns
A return is described in this subsection if such return—
(1) is in such form as the Secretary may prescribe,
(2) contains—
(A) the name, address, and TIN of the person from whom the cash was received,
(B) the amount of cash received,
(C) the date and nature of the transaction, and
(D) such other information as the Secretary may prescribe.
(c) Exceptions
(1) Cash received by financial institutions
Subsection (a) shall not apply to—
(A) cash received in a transaction reported under
(B) cash received by any financial institution (as defined in subparagraphs (A), (B), (C), (D), (E), (F), (G), (J), (K), (R), and (S) of
(2) Transactions occurring outside the United States
Except to the extent provided in regulations prescribed by the Secretary, subsection (a) shall not apply to any transaction if the entire transaction occurs outside the United States.
(d) Cash includes foreign currency and certain monetary instruments
For purposes of this section, the term "cash" includes—
(1) foreign currency,
(2) to the extent provided in regulations prescribed by the Secretary, any monetary instrument (whether or not in bearer form) with a face amount of not more than $10,000, and
(3) any digital asset (as defined in section 6045(g)(3)(D)).
Paragraph (2) shall not apply to any check drawn on the account of the writer in a financial institution referred to in subsection (c)(1)(B).
(e) Statements to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) the aggregate amount of cash described in subsection (a) received by the person required to make such return.
The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(f) Structuring transactions to evade reporting requirements prohibited
(1) In general
No person shall for the purpose of evading the return requirements of this section—
(A) cause or attempt to cause a trade or business to fail to file a return required under this section,
(B) cause or attempt to cause a trade or business to file a return required under this section that contains a material omission or misstatement of fact, or
(C) structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more trades or businesses.
(2) Penalties
A person violating paragraph (1) of this subsection shall be subject to the same civil and criminal sanctions applicable to a person which fails to file or completes a false or incorrect return under this section.
(g) Cash received by criminal court clerks
(1) In general
Every clerk of a Federal or State criminal court who receives more than $10,000 in cash as bail for any individual charged with a specified criminal offense shall make a return described in paragraph (2) (at such time as the Secretary may by regulations prescribe) with respect to the receipt of such bail.
(2) Return
A return is described in this paragraph if such return—
(A) is in such form as the Secretary may prescribe, and
(B) contains—
(i) the name, address, and TIN of—
(I) the individual charged with the specified criminal offense, and
(II) each person posting the bail (other than a person licensed as a bail bondsman),
(ii) the amount of cash received,
(iii) the date the cash was received, and
(iv) such other information as the Secretary may prescribe.
(3) Specified criminal offense
For purposes of this subsection, the term "specified criminal offense" means—
(A) any Federal criminal offense involving a controlled substance,
(B) racketeering (as defined in
(C) money laundering (as defined in section 1956 or 1957 of such title), and
(D) any State criminal offense substantially similar to an offense described in subparagraph (A), (B), or (C).
(4) Information to Federal prosecutors
Each clerk required to include on a return under paragraph (1) the information described in paragraph (2)(B) with respect to an individual described in paragraph (2)(B)(i)(I) shall furnish (at such time as the Secretary may by regulations prescribe) a written statement showing such information to the United States Attorney for the jurisdiction in which such individual resides and the jurisdiction in which the specified criminal offense occurred.
(5) Information to payors of bail
Each clerk required to make a return under paragraph (1) shall furnish (at such time as the Secretary may by regulations prescribe) to each person whose name is required to be set forth in such return by reason of paragraph (2)(B)(i)(II) a written statement showing—
(A) the name and address of the clerk's office required to make the return, and
(B) the aggregate amount of cash described in paragraph (1) received by such clerk.
(Added
Editorial Notes
Amendments
2021—Subsec. (d)(3).
1996—Subsec. (e)(1).
1994—
Subsec. (g).
1990—Subsec. (d).
Subsec. (f).
1988—Subsec. (f).
1986—Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment
Amendment by
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1994 Amendment
Effective Date of 1990 Amendment
"(1) The amendments made by subsections (a) and (b) [amending this section and
"(2) The amendment made by subsection (c) [amending this section] shall take effect on the date of the enactment of this Act.
"(3) Not later than June 1, 1991, the Secretary of the Treasury or his delegate shall prescribe regulations under section 6050I(d)(2) of the Internal Revenue Code of 1986 (as amended by this section)."
Effective Date of 1988 Amendment
Effective Date of 1986 Amendment
Amendment by
Effective Date
Regulations
Reports on Uses Made of Currency Transaction Reports
For requirement of Secretary of the Treasury to report to Congress on number of reports filed under this section yearly, the rate of compliance with reporting requirements, the manner in which Federal agencies collect, organize and analyze such data, and sanctions imposed and indictments filed for failure to comply, see section 101 of
No Inference To Be Drawn From Amendment
§6050J. Returns relating to foreclosures and abandonments of security
(a) In general
Any person who, in connection with a trade or business conducted by such person, lends money secured by property and who—
(1) in full or partial satisfaction of any indebtedness, acquires an interest in any property which is security for such indebtedness, or
(2) has reason to know that the property in which such person has a security interest has been abandoned,
shall make a return described in subsection (c) with respect to each of such acquisitions or abandonments, at such time as the Secretary may by regulations prescribe.
(b) Exception
Subsection (a) shall not apply to any loan to an individual secured by an interest in tangible personal property which is not held for investment and which is not used in a trade or business.
(c) Form and manner of return
The return required under subsection (a) with respect to any acquisition or abandonment of property—
(1) shall be in such form as the Secretary may prescribe,
(2) shall contain—
(A) the name and address of each person who is a borrower with respect to the indebtedness which is secured,
(B) a general description of the nature of such property and such indebtedness,
(C) in the case of a return required under subsection (a)(1)—
(i) the amount of such indebtedness at the time of such acquisition, and
(ii) the amount of indebtedness satisfied in such acquisition,
(D) in the case of a return required under subsection (a)(2), the amount of such indebtedness at the time of such abandonment, and
(E) such other information as the Secretary may prescribe.
(d) Applications to governmental units
For purposes of this section—
(1) Treated as persons
The term "person" includes any governmental unit (and any agency or instrumentality thereof).
(2) Special rules
In the case of a governmental unit or any agency or instrumentality thereof—
(A) subsection (a) shall be applied without regard to the trade or business requirement contained therein, and
(B) any return under this section shall be made by the officer or employee appropriately designated for the purpose of making such return.
(e) Statements to be furnished to persons with respect to whom information is required to be furnished
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing the name, address, and phone number of the information contact of the person required to make such return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.
(f) Treatment of other dispositions
To the extent provided by regulations prescribed by the Secretary, any transfer of the property which secures the indebtedness to a person other than the lender shall be treated as an abandonment of such property.
(Added
Editorial Notes
Amendments
1996—Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by
Effective Date
§6050K. Returns relating to exchanges of certain partnership interests
(a) In general
Except as provided in regulations prescribed by the Secretary, if there is an exchange described in section 751(a) of any interest in a partnership during any calendar year, such partnership shall make a return for such calendar year stating—
(1) the name and address of the transferee and transferor in such exchange, and
(2) such other information as the Secretary may by regulations prescribe.
Such return shall be made at such time and in such manner as the Secretary may require by regulations.
(b) Statements to be furnished to transferor and transferee
Every partnership required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the partnership required to make such return, and
(2) the information required to be shown on the return with respect to such person.
The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(c) Requirement that transferor notify partnership
(1) In general
In the case of any exchange described in subsection (a), the transferor of the partnership interest shall promptly notify the partnership of such exchange.
(2) Partnership not required to make return until notice
A partnership shall not be required to make a return under this section with respect to any exchange until the partnership is notified of such exchange.
(Added
Editorial Notes
Amendments
1996—Subsec. (b)(1).
1986—Subsec. (b).
Subsec. (c)(2).
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by section 1501(c)(13) of
Amendment by section 1811(b)(2) of
Amendment by section 1811(b)(2) of
Effective Date
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
§6050L. Returns relating to certain donated property
(a) Dispositions of donated property
(1) In general
If the donee of any charitable deduction property sells, exchanges, or otherwise disposes of such property within 3 years after its receipt, the donee shall make a return (in accordance with forms and regulations prescribed by the Secretary) showing—
(A) the name, address, and TIN of the donor,
(B) a description of the property,
(C) the date of the contribution,
(D) the amount received on the disposition,
(E) the date of such disposition,
(F) a description of the donee's use of the property, and
(G) a statement indicating whether the use of the property was related to the purpose or function constituting the basis for the donee's exemption under section 501.
In any case in which the donee indicates that the use of applicable property (as defined in section 170(e)(7)(C)) was related to the purpose or function constituting the basis for the exemption of the donee under section 501 under subparagraph (G), the donee shall include with the return the certification described in section 170(e)(7)(D) if such certification is made under section 170(e)(7).
(2) Definitions
For purposes of this subsection:
(A) Charitable deduction property
The term "charitable deduction property" means any property (other than publicly traded securities) contributed in a contribution for which a deduction was claimed under section 170 if the claimed value of such property (plus the claimed value of all similar items of property donated by the donor to 1 or more donees) exceeds $5,000.
(B) Publicly traded securities
The term "publicly traded securities" means securities for which (as of the date of the contribution) market quotations are readily available on an established securities market.
(b) Qualified intellectual property contributions
(1) In general
Each donee with respect to a qualified intellectual property contribution shall make a return (at such time and in such form and manner as the Secretary may by regulations prescribe) with respect to each specified taxable year of the donee showing—
(A) the name, address, and TIN of the donor,
(B) a description of the qualified intellectual property contributed,
(C) the date of the contribution, and
(D) the amount of net income of the donee for the taxable year which is properly allocable to the qualified intellectual property (determined without regard to paragraph (10)(B) of section 170(m) and with the modifications described in paragraphs (5) and (6) of such section).
(2) Definitions
For purposes of this subsection:
(A) In general
Terms used in this subsection which are also used in section 170(m) have the respective meanings given such terms in such section.
(B) Specified taxable year
The term "specified taxable year" means, with respect to any qualified intellectual property contribution, any taxable year of the donee any portion of which is part of the 10-year period beginning on the date of such contribution.
(c) Statement to be furnished to donors
Every person making a return under subsection (a) or (b) shall furnish a copy of such return to the donor at such time and in such manner as the Secretary may by regulations prescribe.
(Added
Editorial Notes
Amendments
2006—Subsec. (a)(1).
2004—
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Effective Date of 2004 Amendment
Amendment by
Effective Date
§6050M. Returns relating to persons receiving contracts from Federal executive agencies
(a) Requirement of reporting
The head of every Federal executive agency which enters into any contract shall make a return (at such time and in such form as the Secretary may by regulations prescribe) setting forth—
(1) the name, address, and TIN of each person with which such agency entered into a contract during the calendar year, and
(2) such other information as the Secretary may require.
(b) Federal executive agency
For purposes of this section, the term "Federal executive agency" means—
(1) any Executive agency (as defined in
(2) any military department (as defined in section 102 of such title), and
(3) the United States Postal Service and the Postal Regulatory Commission.
(c) Authority to extend reporting to licenses and subcontracts
To the extent provided in regulations, this section also shall apply to—
(1) licenses granted by Federal executive agencies, and
(2) subcontracts under contracts to which subsection (a) applies.
(d) Authority to prescribe minimum amounts
This section shall not apply to contracts or licenses in any class which are below a minimum amount or value which may be prescribed by the Secretary by regulations for such class.
(e) Exception for certain classified or confidential contracts
(1) In general
Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3).
(2) Reporting requirement
Each Federal executive agency which has entered into a contract described in paragraph (3) shall, upon a request of the Secretary which identifies a particular person, acknowledge whether such person has entered into such a contract with such agency and, if so, provide to the Secretary—
(A) the information required under this section with respect to such person, and
(B) such other information with respect to such person which the Secretary and the head of such Federal executive agency agree is appropriate.
(3) Description of contract
For purposes of this subsection, a contract between a Federal executive agency and another person is described in this paragraph if—
(A) the fact of the existence of such contract or the subject matter of such contract has been designated and clearly marked or clearly represented, pursuant to the provisions of Federal law or an Executive order, as requiring a specific degree of protection against unauthorized disclosure for reasons of national security, or
(B) the head of such Federal executive agency (or his designee) pursuant to regulations issued by such agency determines, in writing, that filing the required return under this section would interfere with the effective conduct of a confidential law enforcement or foreign counterintelligence activity.
(Added
Editorial Notes
Amendments
2006—Subsec. (b)(3).
2005—Subsec. (b)(1).
1988—Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by
Effective Date
§6050N. Returns regarding payments of royalties
(a) Requirement of reporting
Every person—
(1) who makes payments of royalties (or similar amounts) aggregating $10 or more to any other person during any calendar year, or
(2) who receives payments of royalties (or similar amounts) as a nominee and who makes payments aggregating $10 or more during any calendar year to any other person with respect to the royalties (or similar amounts) so received,
shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments and the name and address of the person to whom paid.
(b) Statements to be furnished to persons with respect to whom information is furnished
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) the aggregate amount of payments to the person required to be shown on such return.
The written statement required under the preceding sentence shall be furnished (either in person or in a statement mailing by first-class mail which includes adequate notice that the statement is enclosed) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made and shall be in such form as the Secretary may prescribe by regulations.
(c) Exception for payments to certain persons
Except to the extent otherwise provided in regulations, this section shall not apply to any amount paid to a person described in subparagraph (A), (B), (C), (D), (E), or (F) of section 6049(b)(4).
(Added
Editorial Notes
Amendments
1996—Subsec. (b)(1).
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by
Effective Date
§6050P. Returns relating to the cancellation of indebtedness by certain entities
(a) In general
Any applicable entity which discharges (in whole or in part) the indebtedness of any person during any calendar year shall make a return (at such time and in such form as the Secretary may by regulations prescribe) setting forth—
(1) the name, address, and TIN of each person whose indebtedness was discharged during such calendar year,
(2) the date of the discharge and the amount of the indebtedness discharged, and
(3) such other information as the Secretary may prescribe.
(b) Exception
Subsection (a) shall not apply to any discharge of less than $600.
(c) Definitions and special rules
For purposes of this section—
(1) Applicable entity
The term "applicable entity" means—
(A) an executive, judicial, or legislative agency (as defined in
(B) an applicable financial entity.
(2) Applicable financial entity
The term "applicable financial entity" means—
(A) any financial institution described in section 581 or 591(a) and any credit union,
(B) the Federal Deposit Insurance Corporation, the Resolution Trust Corporation, the National Credit Union Administration, and any other Federal executive agency (as defined in section 6050M), and any successor or subunit of any of the foregoing,
(C) any other corporation which is a direct or indirect subsidiary of an entity referred to in subparagraph (A) but only if, by virtue of being affiliated with such entity, such other corporation is subject to supervision and examination by a Federal or State agency which regulates entities referred to in subparagraph (A), and
(D) any organization a significant trade or business of which is the lending of money.
(3) Governmental units
In the case of an entity described in paragraph (1)(A) or (2)(B), any return under this section shall be made by the officer or employee appropriately designated for the purpose of making such return.
(d) Statements to be furnished to persons with respect to whom information is required to be furnished
Every applicable entity required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(1) the name and address of the entity required to make such return, and
(2) the information required to be shown on the return with respect to such person.
The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.
(e) Alternative procedure
In lieu of making a return required under subsection (a), an agency described in subsection (c)(1)(A) may submit to the Secretary (at such time and in such form as the Secretary may by regulations prescribe) information sufficient for the Secretary to complete such a return on behalf of such agency. Upon receipt of such information, the Secretary shall complete such return and provide a copy of such return to such agency.
(Added
Editorial Notes
Amendments
1999—Subsec. (c)(2)(D).
1996—
Subsec. (a).
Subsec. (c).
Subsec. (d).
Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 1999 Amendment
Effective Date
"(1)
"(2)
§6050Q. Certain long-term care benefits
(a) Requirement of reporting
Any person who pays long-term care benefits shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth—
(1) the aggregate amount of such benefits paid by such person to any individual during any calendar year,
(2) whether or not such benefits are paid in whole or in part on a per diem or other periodic basis without regard to the expenses incurred during the period to which the payments relate,
(3) the name, address, and TIN of such individual, and
(4) the name, address, and TIN of the chronically ill or terminally ill individual on account of whose condition such benefits are paid.
(b) Statements to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person making the payments, and
(2) the aggregate amount of long-term care benefits paid to the individual which are required to be shown on such return.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(c) Long-term care benefits
For purposes of this section, the term "long-term care benefit" means—
(1) any payment under a product which is advertised, marketed, or offered as long-term care insurance, and
(2) any payment which is excludable from gross income by reason of section 101(g).
(Added
Editorial Notes
Amendments
1997—Subsec. (b)(1).
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Amendment by
Effective Date
§6050R. Returns relating to certain purchases of fish
(a) Requirement of reporting
Every person—
(1) who is engaged in the trade or business of purchasing fish for resale from any person engaged in the trade or business of catching fish; and
(2) who makes payments in cash in the course of such trade or business to such a person of $600 or more during any calendar year for the purchase of fish,
shall make a return (at such times as the Secretary may prescribe) described in subsection (b) with respect to each person to whom such a payment was made during such calendar year.
(b) Return
A return is described in this subsection if such return—
(1) is in such form as the Secretary may prescribe, and
(2) contains—
(A) the name, address, and TIN of each person to whom a payment described in subsection (a)(2) was made during the calendar year,
(B) the aggregate amount of such payments made to such person during such calendar year and the date and amount of each such payment, and
(C) such other information as the Secretary may require.
(c) Statement to be furnished with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such a return, and
(2) the aggregate amount of payments to the person required to be shown on the return.
The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made.
(d) Definitions
For purposes of this section:
(1) Cash
The term "cash" has the meaning given such term by section 6050I(d).
(2) Fish
The term "fish" includes other forms of aquatic life.
(Added
Editorial Notes
Amendments
1998—Subsec. (b)(2)(A).
1997—
Subsec. (c)(1).
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Amendment by
Effective Date
§6050S. Returns relating to higher education tuition and related expenses
(a) In general
Any person—
(1) which is an eligible educational institution which enrolls any individual for any academic period;
(2) which is engaged in a trade or business of making payments to any individual under an insurance arrangement as reimbursements or refunds (or similar amounts) of qualified tuition and related expenses; or
(3) except as provided in regulations, which is engaged in a trade or business and, in the course of which, receives from any individual interest aggregating $600 or more for any calendar year on one or more qualified education loans,
shall make the return described in subsection (b) with respect to the individual at such time as the Secretary may by regulations prescribe.
(b) Form and manner of returns
A return is described in this subsection if such return—
(1) is in such form as the Secretary may prescribe, and
(2) contains—
(A) the name, address, and TIN of any individual—
(i) who is or has been enrolled at the institution and with respect to whom transactions described in subparagraph (B) are made during the calendar year, or
(ii) with respect to whom payments described in subsection (a)(2) or (a)(3) were made or received,
(B) the—
(i) aggregate amount of payments received for qualified tuition and related expenses with respect to the individual described in subparagraph (A) during the calendar year,
(ii) aggregate amount of grants received by such individual for payment of costs of attendance that are administered and processed by the institution during such calendar year,
(iii) amount of any adjustments to the aggregate amounts reported by the institution pursuant to clause (i) or (ii) with respect to such individual for a prior calendar year,
(iv) aggregate amount of reimbursements or refunds (or similar amounts) paid to such individual during the calendar year by a person engaged in a trade or business described in subsection (a)(2), and
(v) aggregate amount of interest received for the calendar year from such individual,
(C) the employer identification number of the institution, and
(D) such other information as the Secretary may prescribe.
(c) Application to governmental units
For purposes of this section—
(1) a governmental unit or any agency or instrumentality thereof shall be treated as a person, and
(2) any return required under subsection (a) by such governmental entity shall be made by the officer or employee appropriately designated for the purpose of making such return.
(d) Statements to be furnished to individuals with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return under subparagraph (A) of subsection (b)(2) a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) the information required by subsection (b)(2).
The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(e) Definitions
For purposes of this section, the terms "eligible educational institution" and "qualified tuition and related expenses" have the meanings given such terms by section 25A (without regard to subsection (g)(2) thereof), and except as provided in regulations, the term "qualified education loan" has the meaning given such term by section 221(d)(1).
(f) Returns which would be required to be made by 2 or more persons
Except to the extent provided in regulations prescribed by the Secretary, in the case of any amount received by any person on behalf of another person, only the person first receiving such amount shall be required to make the return under subsection (a).
(g) Regulations
The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this section. No penalties shall be imposed under part II of subchapter B of
(Added and amended
Editorial Notes
Amendments
2015—Subsec. (b)(2)(B)(i).
Subsec. (b)(2)(C), (D).
Subsec. (d)(2).
2002—Subsec. (a)(1).
"(A) which receives payments for qualified tuition and related expenses with respect to any individual for any calendar year; or
"(B) which makes reimbursements or refunds (or similar amounts) to any individual of qualified tuition and related expenses;".
Subsec. (b)(1).
Subsec. (b)(2)(A).
Subsec. (b)(2)(B).
"(i) aggregate amount of payments for qualified tuition and related expenses received with respect to the individual described in subparagraph (A) during the calendar year,
"(ii) the amount of any grant received by such individual for payment of costs of attendance and processed by the person making such return during such calendar year,
"(iii) aggregate amount of reimbursements or refunds (or similar amounts) paid to such individual during the calendar year by the person making such return, and and
"(iv) aggregate amount of interest received for the calendar year from such individual, and".
Subsec. (b)(2)(C), (D).
Subsec. (d).
Subsec. (d)(2).
2001—Subsec. (e).
1998—Subsec. (a).
"(1) which is an eligible educational institution which receives payments for qualified tuition and related expenses with respect to any individual for any calendar year, or
"(2) which is engaged in a trade or business and which, in the course of such trade or business—
"(A) makes payments during any calendar year to any individual which constitutes reimbursements or refunds (or similar amounts) of qualified tuition and related expenses of such individual, or
"(B) except as provided in regulations, receives from any individual interest aggregating $600 or more for any calendar year on 1 or more qualified education loans,
shall make the return described in subsection (b) with respect to the individual at such time as the Secretary may by regulations prescribe."
Subsec. (b)(2)(C)(ii).
Subsec. (b)(2)(C)(iii).
Subsec. (b)(2)(C)(iv).
Subsec. (d)(2).
Subsec. (e).
1997—Subsec. (a)(2).
Subsec. (b)(2)(A).
Subsec. (b)(2)(C)(iii).
Subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Amendment by
Effective Date of 2002 Amendment
Effective Date of 2001 Amendment
Amendment by
Effective Date of 1998 Amendment
Amendment by section 6004(a)(2) of
Effective Date of 1997 Amendment
Amendment by section 202(c) of
Effective Date
Section applicable to expenses paid after Dec. 31, 1997 (in taxable years ending after such date) for education furnished in academic periods beginning after such date, see section 201(f) of
§6050T. Returns relating to credit for health insurance costs of eligible individuals
(a) Requirement of reporting
Every person who is entitled to receive payments for any month of any calendar year under section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals) with respect to any certified individual (as defined in section 7527(c)) shall, at such time as the Secretary may prescribe, make the return described in subsection (b) with respect to each such individual.
(b) Form and manner of returns
A return is described in this subsection if such return—
(1) is in such form as the Secretary may prescribe, and
(2) contains—
(A) the name, address, and TIN of each individual referred to in subsection (a),
(B) the number of months for which amounts were entitled to be received with respect to such individual under section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals),
(C) the amount entitled to be received for each such month, and
(D) such other information as the Secretary may prescribe.
(c) Statements to be furnished to individuals with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name and address of the person required to make such return and the phone number of the information contact for such person, and
(2) the information required to be shown on the return with respect to such individual.
The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
Construction
Nothing in title II of
§6050U. Charges or payments for qualified long-term care insurance contracts under combined arrangements
(a) Requirement of reporting
Any person who makes a charge against the cash value of an annuity contract, or the cash surrender value of a life insurance contract, which is excludible from gross income under section 72(e)(11) shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth—
(1) the amount of the aggregate of such charges against each such contract for the calendar year,
(2) the amount of the reduction in the investment in each such contract by reason of such charges, and
(3) the name, address, and TIN of the individual who is the holder of each such contract.
(b) Statements to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the person making the payments, and
(2) the information required to be shown on the return with respect to such individual.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to contracts issued after Dec. 31, 1996, but only with respect to taxable years beginning after Dec. 31, 2009, and to charges made after Dec. 31, 2009, see section 844(g)(1), (3) of
§6050V. Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
(a) In general
Each applicable exempt organization which makes a reportable acquisition shall make the return described in subsection (c).
(b) Time for making return
Any applicable exempt organization required to make a return under subsection (a) shall file such return at such time as may be established by the Secretary.
(c) Form and manner of returns
A return is described in this subsection if such return—
(1) is in such form as the Secretary prescribes,
(2) contains the name, address, and taxpayer identification number of the applicable exempt organization and the issuer of the applicable insurance contract, and
(3) contains such other information as the Secretary may prescribe.
(d) Definitions
For purposes of this section—
(1) Reportable acquisition
The term "reportable acquisition" means the acquisition by an applicable exempt organization of a direct or indirect interest in any applicable insurance contract in any case in which such acquisition is a part of a structured transaction involving a pool of such contracts.
(2) Applicable insurance contract
(A) In general
The term "applicable insurance contract" means any life insurance, annuity, or endowment contract with respect to which both an applicable exempt organization and a person other than an applicable exempt organization have directly or indirectly held an interest in the contract (whether or not at the same time).
(B) Exceptions
Such term shall not include a life insurance, annuity, or endowment contract if—
(i) all persons directly or indirectly holding any interest in the contract (other than applicable exempt organizations) have an insurable interest in the insured under the contract independent of any interest of an applicable exempt organization in the contract,
(ii) the sole interest in the contract of an applicable exempt organization or each person other than an applicable exempt organization is as a named beneficiary, or
(iii) the sole interest in the contract of each person other than an applicable exempt organization is—
(I) as a beneficiary of a trust holding an interest in the contract, but only if the person's designation as such beneficiary was made without consideration and solely on a purely gratuitous basis, or
(II) as a trustee who holds an interest in the contract in a fiduciary capacity solely for the benefit of applicable exempt organizations or persons otherwise described in subclause (I) or clause (i) or (ii).
(3) Applicable exempt organization
The term "applicable exempt organization" means—
(A) an organization described in section 170(c),
(B) an organization described in section 168(h)(2)(A)(iv), or
(C) an organization not described in paragraph (1) or (2) which is described in section 2055(a) or section 2522(a).
(e) Termination
This section shall not apply to reportable acquisitions occurring after the date which is 2 years after the date of the enactment of this section.
(Added
Editorial Notes
References in Text
The date of the enactment of this section, referred to in subsec. (e), is the date of enactment of
Codification
Section 1211(a)(1) of
Statutory Notes and Related Subsidiaries
Effective Date
§6050W. Returns relating to payments made in settlement of payment card and third party network transactions
(a) In general
Each payment settlement entity shall make a return for each calendar year setting forth—
(1) the name, address, and TIN of each participating payee to whom one or more payments in settlement of reportable payment transactions are made, and
(2) the gross amount of the reportable payment transactions with respect to each such participating payee.
Such return shall be made at such time and in such form and manner as the Secretary may require by regulations.
(b) Payment settlement entity
For purposes of this section—
(1) In general
The term "payment settlement entity" means—
(A) in the case of a payment card transaction, the merchant acquiring entity, and
(B) in the case of a third party network transaction, the third party settlement organization.
(2) Merchant acquiring entity
The term "merchant acquiring entity" means the bank or other organization which has the contractual obligation to make payment to participating payees in settlement of payment card transactions.
(3) Third party settlement organization
The term "third party settlement organization" means the central organization which has the contractual obligation to make payment to participating payees of third party network transactions.
(4) Special rules related to intermediaries
For purposes of this section—
(A) Aggregated payees
In any case where reportable payment transactions of more than one participating payee are settled through an intermediary—
(i) such intermediary shall be treated as the participating payee for purposes of determining the reporting obligations of the payment settlement entity with respect to such transactions, and
(ii) such intermediary shall be treated as the payment settlement entity with respect to the settlement of such transactions with the participating payees.
(B) Electronic payment facilitators
In any case where an electronic payment facilitator or other third party makes payments in settlement of reportable payment transactions on behalf of the payment settlement entity, the return under subsection (a) shall be made by such electronic payment facilitator or other third party in lieu of the payment settlement entity.
(c) Reportable payment transaction
For purposes of this section—
(1) In general
The term "reportable payment transaction" means any payment card transaction and any third party network transaction.
(2) Payment card transaction
The term "payment card transaction" means any transaction in which a payment card is accepted as payment.
(3) Third party network transaction
The term "third party network transaction" means any transaction described in subsection (d)(3)(A)(iii) which is settled through a third party payment network.
(d) Other definitions
For purposes of this section—
(1) Participating payee
(A) In general
The term "participating payee" means—
(i) in the case of a payment card transaction, any person who accepts a payment card as payment, and
(ii) in the case of a third party network transaction, any person who accepts payment from a third party settlement organization in settlement of such transaction.
(B) Exclusion of foreign persons
Except as provided by the Secretary in regulations or other guidance, such term shall not include any person with a foreign address. Notwithstanding the preceding sentence, a person with only a foreign address shall not be treated as a participating payee with respect to any payment settlement entity solely because such person receives payments from such payment settlement entity in dollars.
(C) Inclusion of governmental units
The term "person" includes any governmental unit (and any agency or instrumentality thereof).
(2) Payment card
The term "payment card" means any card which is issued pursuant to an agreement or arrangement which provides for—
(A) one or more issuers of such cards,
(B) a network of persons unrelated to each other, and to the issuer, who agree to accept such cards as payment, and
(C) standards and mechanisms for settling the transactions between the merchant acquiring entities and the persons who agree to accept such cards as payment.
The acceptance as payment of any account number or other indicia associated with a payment card shall be treated for purposes of this section in the same manner as accepting such payment card as payment.
(3) Third party payment network
The term "third party payment network" means any agreement or arrangement—
(A) which involves the establishment of accounts with a central organization by a substantial number of persons who—
(i) are unrelated to such organization,
(ii) provide goods or services, and
(iii) have agreed to settle transactions for the provision of such goods or services pursuant to such agreement or arrangement,
(B) which provides for standards and mechanisms for settling such transactions, and
(C) which guarantees persons providing goods or services pursuant to such agreement or arrangement that such persons will be paid for providing such goods or services.
Such term shall not include any agreement or arrangement which provides for the issuance of payment cards.
(e) De minimis exception for third party settlement organizations
A third party settlement organization shall not be required to report any information under subsection (a) with respect to third party network transactions of any participating payee if the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions does not exceed $600.
(f) Statements to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each person with respect to whom such a return is required a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return, and
(2) the gross amount of the reportable payment transactions with respect to the person required to be shown on the return.
The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. Such statement may be furnished electronically, and if so, the email address of the person required to make such return may be shown in lieu of the phone number.
(g) Regulations
The Secretary may prescribe such regulations or other guidance as may be necessary or appropriate to carry out this section, including rules to prevent the reporting of the same transaction more than once.
(Added
Editorial Notes
Amendments
2021—Subsec. (c)(3).
Subsec. (e).
2018—Subsec. (d)(1)(B).
Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment
"(1)
"(2)
Effective Date of 2018 Amendment
Effective Date
Section applicable to returns for calendar years beginning after Dec. 31, 2010, with exception for purposes of carrying out any TIN matching program, see section 3091(e) of
§6050X. Information with respect to certain fines, penalties, and other amounts
(a) Requirement of reporting
(1) In general
The appropriate official of any government or any entity described in section 162(f)(5) which is involved in a suit or agreement described in paragraph (2) shall make a return in such form as determined by the Secretary setting forth—
(A) the amount required to be paid as a result of the suit or agreement to which paragraph (1) of section 162(f) applies,
(B) any amount required to be paid as a result of the suit or agreement which constitutes restitution or remediation of property, and
(C) any amount required to be paid as a result of the suit or agreement for the purpose of coming into compliance with any law which was violated or involved in the investigation or inquiry.
(2) Suit or agreement described
(A) In general
A suit or agreement is described in this paragraph if—
(i) it is—
(I) a suit with respect to a violation of any law over which the government or entity has authority and with respect to which there has been a court order, or
(II) an agreement which is entered into with respect to a violation of any law over which the government or entity has authority, or with respect to an investigation or inquiry by the government or entity into the potential violation of any law over which such government or entity has authority, and
(ii) the aggregate amount involved in all court orders and agreements with respect to the violation, investigation, or inquiry is $600 or more.
(B) Adjustment of reporting threshold
The Secretary shall adjust the $600 amount in subparagraph (A)(ii) as necessary in order to ensure the efficient administration of the internal revenue laws.
(3) Time of filing
The return required under this subsection shall be filed at the time the agreement is entered into, as determined by the Secretary.
(b) Statements to be furnished to individuals involved in the settlement
Every person required to make a return under subsection (a) shall furnish to each person who is a party to the suit or agreement a written statement showing—
(1) the name of the government or entity, and
(2) the information supplied to the Secretary under subsection (a)(1).
The written statement required under the preceding sentence shall be furnished to the person at the same time the government or entity provides the Secretary with the information required under subsection (a).
(c) Appropriate official defined
For purposes of this section, the term "appropriate official" means the officer or employee having control of the suit, investigation, or inquiry or the person appropriately designated for purposes of this section.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
§6050Y. Returns relating to certain life insurance contract transactions
(a) Requirement of reporting of certain payments
(1) In general
Every person who acquires a life insurance contract or any interest in a life insurance contract in a reportable policy sale during any taxable year shall make a return for such taxable year (at such time and in such manner as the Secretary shall prescribe) setting forth—
(A) the name, address, and TIN of such person,
(B) the name, address, and TIN of each recipient of payment in the reportable policy sale,
(C) the date of such sale,
(D) the name of the issuer of the life insurance contract sold and the policy number of such contract, and
(E) the amount of each payment.
(2) Statement to be furnished to persons with respect to whom information is required
Every person required to make a return under this subsection shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(A) the name, address, and phone number of the information contact of the person required to make such return, and
(B) the information required to be shown on such return with respect to such person, except that in the case of an issuer of a life insurance contract, such statement is not required to include the information specified in paragraph (1)(E).
(b) Requirement of reporting of seller's basis in life insurance contracts
(1) In general
Upon receipt of the statement required under subsection (a)(2) or upon notice of a transfer of a life insurance contract to a foreign person, each issuer of a life insurance contract shall make a return (at such time and in such manner as the Secretary shall prescribe) setting forth—
(A) the name, address, and TIN of the seller who transfers any interest in such contract in such sale,
(B) the investment in the contract (as defined in section 72(e)(6)) with respect to such seller, and
(C) the policy number of such contract.
(2) Statement to be furnished to persons with respect to whom information is required
Every person required to make a return under this subsection shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(A) the name, address, and phone number of the information contact of the person required to make such return, and
(B) the information required to be shown on such return with respect to each seller whose name is required to be set forth in such return.
(c) Requirement of reporting with respect to reportable death benefits
(1) In general
Every person who makes a payment of reportable death benefits during any taxable year shall make a return for such taxable year (at such time and in such manner as the Secretary shall prescribe) setting forth—
(A) the name, address, and TIN of the person making such payment,
(B) the name, address, and TIN of each recipient of such payment,
(C) the date of each such payment,
(D) the gross amount of each such payment, and
(E) such person's estimate of the investment in the contract (as defined in section 72(e)(6)) with respect to the buyer.
(2) Statement to be furnished to persons with respect to whom information is required
Every person required to make a return under this subsection shall furnish to each person whose name is required to be set forth in such return a written statement showing—
(A) the name, address, and phone number of the information contact of the person required to make such return, and
(B) the information required to be shown on such return with respect to each recipient of payment whose name is required to be set forth in such return.
(d) Definitions
For purposes of this section:
(1) Payment
The term "payment" means, with respect to any reportable policy sale, the amount of cash and the fair market value of any consideration transferred in the sale.
(2) Reportable policy sale
The term "reportable policy sale" has the meaning given such term in section 101(a)(3)(B).
(3) Issuer
The term "issuer" means any life insurance company that bears the risk with respect to a life insurance contract on the date any return or statement is required to be made under this section.
(4) Reportable death benefits
The term "reportable death benefits" means amounts paid by reason of the death of the insured under a life insurance contract that has been transferred in a reportable policy sale.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to reportable policy sales (as defined in subsection (d)(2) of this section) after Dec. 31, 2017, and reportable death benefits (as defined in subsection (d)(4) of this section) paid after Dec. 31, 2017, see section 13520(d) of
§6050Z. Reports relating to long-term care premium statements
(a) Requirement of reporting
Any issuer of certified long-term care insurance (as defined in section 401(a)(39)(C)) who provides a long-term care premium statement with respect to any purchaser pursuant to section 401(a)(39)(E) for a calendar year, shall make a return not later than February 1 of the succeeding calendar year, according to forms or regulations prescribed by the Secretary, setting forth with respect to each such purchaser—
(1) the name and taxpayer identification number of such issuer,
(2) a statement that the coverage is certified long-term care insurance as defined in section 401(a)(39)(C),
(3) the name of the owner of such coverage,
(4) identification of the individual covered and such individual's relationship to the owner,
(5) the premiums paid for the coverage for the calendar year, and
(6) such other information as the Secretary may require.
(b) Statement to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name, address, and phone number of the information contact of the issuer of the contract or coverage, and
(2) the aggregate amount of premiums and charges paid under the contract or coverage covering the insured individual during the calendar year.
The written statement required under the preceding sentence shall be furnished to the individual or individuals on or before January 31 of the year following the calendar year for which the return required under subsection (a) was required to be made.
(c) Contracts or coverage covering more than one insured
In the case of contracts or coverage covering more than one insured, the return and statement required by subsections (a) and (b) shall identify only the portion of the premium that is properly allocable to the insured in respect of whom the return or statement is made.
(d) Statement to be furnished on request
If any individual to whom a return is required to be furnished under subsection (b) requests that such a return be furnished at any time before the close of the calendar year, the person required to make the return under subsection (b) shall comply with such request and shall furnish to the Secretary at such time a copy of the return so provided.
(Added
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to distributions made after the date which is 3 years after Dec. 29, 2022, see section 334(e) of
Subpart C—Information Regarding Wages Paid Employees
Editorial Notes
Amendments
1965—
1964—
§6051. Receipts for employees
(a) Requirement
Every person required to deduct and withhold from an employee a tax under section 3101 or 3402, or who would have been required to deduct and withhold a tax under section 3402 (determined without regard to subsection (n)) if the employee had claimed no more than one withholding exemption, or every employer engaged in a trade or business who pays remuneration for services performed by an employee, including the cash value of such remuneration paid in any medium other than cash, shall furnish to each such employee in respect of the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, within 30 days after the date of receipt of a written request from the employee if such 30-day period ends before January 31, a written statement showing the following:
(1) the name of such person,
(2) the name of the employee (and an identifying number for the employee if wages as defined in section 3121(a) have been paid),
(3) the total amount of wages as defined in section 3401(a),
(4) the total amount deducted and withheld as tax under section 3402,
(5) the total amount of wages as defined in section 3121(a),
(6) the total amount deducted and withheld as tax under section 3101,
[(7) Repealed.
(8) the total amount of elective deferrals (within the meaning of section 402(g)(3)) and compensation deferred under section 457, including the amount of designated Roth contributions (as defined in section 402A),
(9) the total amount incurred for dependent care assistance with respect to such employee under a dependent care assistance program described in section 129(d),
(10) in the case of an employee who is a member of the Armed Forces of the United States, such employee's earned income as determined for purposes of section 32 (relating to earned income credit),
(11) the amount contributed to any Archer MSA (as defined in section 220(d)) of such employee or such employee's spouse,
(12) the amount contributed to any health savings account (as defined in section 223(d)) of such employee or such employee's spouse,
(13) the total amount of deferrals for the year under a nonqualified deferred compensation plan (within the meaning of section 409A(d)),
(14) the aggregate cost (determined under rules similar to the rules of section 4980B(f)(4)) of applicable employer-sponsored coverage (as defined in subsection (g)), except that this paragraph shall not apply to—
(A) coverage to which paragraphs (11) and (12) apply, or
(B) the amount of any salary reduction contributions to a flexible spending arrangement (within the meaning of section 125),
(15) the total amount of permitted benefit (as defined in section 9831(d)(3)(C)) for the year under a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2)) with respect to the employee,
(16) the amount includible in gross income under subparagraph (A) of section 83(i)(1) with respect to an event described in subparagraph (B) of such section which occurs in such calendar year, and
(17) the aggregate amount of income which is being deferred pursuant to elections under section 83(i), determined as of the close of the calendar year.
In the case of compensation paid for service as a member of a uniformed service, the statement shall show, in lieu of the amount required to be shown by paragraph (5), the total amount of wages as defined in section 3121(a), computed in accordance with such section and section 3121(i)(2). In the case of compensation paid for service as a volunteer or volunteer leader within the meaning of the Peace Corps Act, the statement shall show, in lieu of the amount required to be shown by paragraph (5), the total amount of wages as defined in section 3121(a), computed in accordance with such section and section 3121(i)(3). In the case of tips received by an employee in the course of his employment, the amounts required to be shown by paragraphs (3) and (5) shall include only such tips as are included in statements furnished to the employer pursuant to section 6053(a). The amounts required to be shown by paragraph (5) shall not include wages which are exempted pursuant to sections 3101(c) and 3111(c) from the taxes imposed by sections 3101 and 3111. In the case of the amounts required to be shown by paragraph (13), the Secretary may (by regulation) establish a minimum amount of deferrals below which paragraph (13) does not apply.
(b) Special rule as to compensation of members of Armed Forces
In the case of compensation paid for service as a member of the Armed Forces, the statement required by subsection (a) shall be furnished if any tax was withheld during the calendar year under section 3402, or if any of the compensation paid during such year is includible in gross income under
(c) Additional requirements
The statements required to be furnished pursuant to this section in respect of any remuneration shall be furnished at such other times, shall contain such other information, and shall be in such form as the Secretary may by regulations prescribe. The statements required under this section shall also show the proportion of the total amount withheld as tax under section 3101 which is for financing the cost of hospital insurance benefits under part A of title XVIII of the Social Security Act.
(d) Statements to constitute information returns
A duplicate of any statement made pursuant to this section and in accordance with regulations prescribed by the Secretary shall, when required by such regulations, be filed with the Secretary.
(e) Railroad employees
(1) Additional requirement
Every person required to deduct and withhold tax under section 3201 from an employee shall include on or with the statement required to be furnished such employee under subsection (a) a notice concerning the provisions of this title with respect to the allowance of a credit or refund of the tax on wages imposed by section 3101(b) and the tax on compensation imposed by section 3201 or 3211 which is treated as a tax on wages imposed by section 3101(b).
(2) Information to be supplied to employees
Each person required to deduct and withhold tax under section 3201 during any year from an employee who has also received wages during such year subject to the tax imposed by section 3101(b) shall, upon request of such employee, furnish to him a written statement showing—
(A) the total amount of compensation with respect to which the tax imposed by section 3201 was deducted,
(B) the total amount deducted as tax under section 3201, and
(C) the portion of the total amount deducted as tax under section 3201 which is for financing the cost of hospital insurance under part A of title XVIII of the Social Security Act.
(f) Statements required in case of sick pay paid by third parties
(1) Statements required from payor
(A) In general
If, during any calendar year, any person makes a payment of third-party sick pay to an employee, such person shall, on or before January 15 of the succeeding year, furnish a written statement to the employer in respect of whom such payment was made showing—
(i) the name and, if there is withholding under section 3402(o), the social security number of such employee,
(ii) the total amount of the third-party sick pay paid to such employee during the calendar year, and
(iii) the total amount (if any) deducted and withheld from such sick pay under section 3402.
For purposes of the preceding sentence, the term "third-party sick pay" means any sick pay (as defined in section 3402(o)(2)(C)) which does not constitute wages for purposes of
(B) Special rules
(i) Statements are in lieu of other reporting requirements
The reporting requirements of subparagraph (A) with respect to any payments shall, with respect to such payments, be in lieu of the requirements of subsection (a) and of section 6041.
(ii) Penalties made applicable
For purposes of sections 6674 and 7204, the statements required to be furnished by subparagraph (A) shall be treated as statements required under this section to be furnished to employees.
(2) Information required to be furnished by employer
Every employer who receives a statement under paragraph (1)(A) with respect to sick pay paid to any employee during any calendar year shall, on or before January 31 of the succeeding year, furnish a written statement to such employee showing—
(A) the information shown on the statement furnished under paragraph (1)(A), and
(B) if any portion of the sick pay is excludable from gross income under section 104(a)(3), the portion which is not so excludable and the portion which is so excludable.
To the extent practicable, the information required under the preceding sentence shall be furnished on or with the statement (if any) required under subsection (a).
(g) Applicable employer-sponsored coverage
For purposes of subsection (a)(14)—
(1) In general
The term "applicable employer-sponsored coverage" means, with respect to any employee, coverage under any group health plan made available to the employee by an employer which is excludable from the employee's gross income under section 106, or would be so excludable if it were employer-provided coverage (within the meaning of such section 106).
(2) Exceptions
The term "applicable employer-sponsored coverage" shall not include—
(A) any coverage (whether through insurance or otherwise) described in section 9832(c)(1) (other than subparagraph (G) thereof) or for long-term care,
(B) any coverage under a separate policy, certificate, or contract of insurance which provides benefits substantially all of which are for treatment of the mouth (including any organ or structure within the mouth) or for treatment of the eye, or
(C) any coverage described in section 9832(c)(3) the payment for which is not excludable from gross income and for which a deduction under section 162(l) is not allowable.
(3) Coverage includes employee paid portion
Coverage shall be treated as applicable employer-sponsored coverage without regard to whether the employer or employee pays for the coverage.
(4) Governmental plans included
Applicable employer-sponsored coverage shall include coverage under any group health plan established and maintained primarily for its civilian employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any such government.
(Aug. 16, 1954, ch. 736,
Editorial Notes
References in Text
The Peace Corps Act, referred to in subsec. (a), is
The Social Security Act, referred to in subsecs. (c) and (e)(2)(C), is act Aug. 14, 1935, ch. 531,
Amendments
2019—Subsec. (a)(14).
Subsec. (g).
2017—Subsec. (a)(16), (17).
2016—Subsec. (a)(15).
2015—Subsec. (a)(2).
2010—Subsec. (a)(7).
Subsec. (a)(14).
2004—Subsec. (a).
Subsec. (a)(13).
2003—Subsec. (a)(12).
2001—Subsec. (a)(8).
2000—Subsec. (a)(11).
1996—Subsec. (a)(11).
1994—Subsec. (a)(10).
1988—Subsec. (a)(7).
Subsec. (a)(9).
1986—Subsec. (a)(8).
1983—Subsec. (f)(1)(A).
1982—Subsec. (a).
Subsec. (f)(1)(A).
1980—Subsec. (f).
1978—Subsec. (a)(7).
1977—Subsec. (a).
1976—Subsec. (a).
Subsecs. (c), (d).
1974—Subsec. (a).
1972—Subsec. (a).
Subsec. (c).
Subsec. (e).
1969—Subsec. (a).
1968—Subsec. (a).
Subsec. (c).
1965—Subsec. (a).
Subsec. (c).
1961—Subsec. (a).
1956—Subsec. (a). Act Aug. 1, 1956, §412(a), inserted provisions prescribing contents of statement in the case of compensation paid for service as a member of the uniformed services.
Subsec. (b). Act Aug. 1, 1956, §412(b), required the furnishing of a statement if during the calendar year any amount was required to be withheld as tax under
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
Effective Date of 2017 Amendment
Amendment by
Effective Date of 2016 Amendment
Amendment by
Effective Date of 2015 Amendment
Effective Date of 2010 Amendment
Amendment by
Effective Date of 2004 Amendment
Amendment by
Effective Date of 2003 Amendment
Amendment by
Effective Date of 2001 Amendment
Amendment by
Effective Date of 1996 Amendment
Amendment by
Effective Date of 1994 Amendment
Effective Date of 1988 Amendment
Amendment by section 1011B(c)(2)(B) of
Amendment by section 1018(u)(33) of
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1982 Amendment
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1978 Amendment
Effective Date of 1974 Amendment
Amendment by
Effective Date of 1972 Amendment
Effective Date of 1969 Amendment
Amendment by
Effective Date of 1968 Amendment
Effective Date of 1965 Amendment
Amendment by section 313(e)(1) of
Effective Date of 1961 Amendment
Amendment by
Effective Date of 1956 Amendment
Amendment by act Aug. 1, 1956, effective Jan. 1, 1957, see section 603(a) of act Aug. 1, 1956, ch. 837, title VI,
Repeals; Amendments and Application of Amendments Unaffected
Section 202(a)(4) of
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
§6052. Returns regarding payment of wages in the form of group-term life insurance
(a) Requirement of reporting
Every employer who during any calendar year provides group-term life insurance on the life of an employee during part or all of such calendar year under a policy (or policies) carried directly or indirectly by such employer shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the cost of such insurance and the name and address of the employee on whose life such insurance is provided, but only to the extent that the cost of such insurance is includible in the employee's gross income under section 79(a). For purposes of this section, the extent to which the cost of group-term life insurance is includible in the employee's gross income under section 79(a) shall be determined as if the employer were the only employer paying such employee remuneration in the form of such insurance.
(b) Statements to be furnished to employees with respect to whom information is required
Every employer required to make a return under subsection (a) shall furnish to each employee whose name is required to be set forth in such return a written statement showing the cost of the group-term life insurance shown on such return. The written statement required under the preceding sentence shall be furnished to the employee on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(Added
Editorial Notes
Amendments
1986—Subsec. (b).
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by
Effective Date
Section applicable to group-term life insurance provided after Dec. 31, 1963, in taxable years ending after such date, see section 204(d) of
§6053. Reporting of tips
(a) Reports by employees
Every employee who, in the course of his employment by an employer, receives in any calendar month tips which are wages (as defined in section 3121(a) or section 3401(a)) or which are compensation (as defined in section 3231(e)) shall report all such tips in one or more written statements furnished to his employer on or before the 10th day following such month. Such statements shall be furnished by the employee under such regulations, at such other times before such 10th day, and in such form and manner, as may be prescribed by the Secretary.
(b) Statements furnished by employers
If the tax imposed by section 3101 or section 3201 (as the case may be) with respect to tips reported by an employee pursuant to subsection (a) exceeds the tax which can be collected by the employer pursuant to section 3102 or section 3202 (as the case may be), the employer shall furnish to the employee a written statement showing the amount of such excess. The statement required to be furnished pursuant to this subsection shall be furnished at such time, shall contain such other information, and shall be in such form as the Secretary may by regulations prescribe. When required by such regulations, a duplicate of any such statement shall be filed with the Secretary.
(c) Reporting requirements relating to certain large food or beverage establishments
(1) Report to Secretary
In the case of a large food or beverage establishment, each employer shall report to the Secretary, at such time and manner as the Secretary may prescribe by regulation, the following information with respect to each calendar year:
(A) The gross receipts of such establishment from the provision of food and beverages (other than nonallocable receipts).
(B) The aggregate amount of charge receipts (other than nonallocable receipts).
(C) The aggregate amount of charged tips shown on such charge receipts.
(D) The sum of—
(i) the aggregate amount reported by employees to the employer under subsection (a), plus
(ii) the amount the employer is required to report under section 6051 with respect to service charges of less than 10 percent.
(E) With respect to each employee, the amount allocated to such employee under paragraph (3).
(2) Furnishing of statement to employees
Each employer described in paragraph (1) shall furnish, in such manner as the Secretary may prescribe by regulations, to each employee of the large food or beverage establishment a written statement for each calendar year showing the following information:
(A) The name and address of such employer.
(B) The name of the employee.
(C) The amount allocated to the employee under paragraph (3) for all payroll periods ending within the calendar year.
Any statement under this paragraph shall be furnished to the employee during January of the calendar year following the calendar year for which such statement is made.
(3) Employee allocation of 8 percent of gross receipts
(A) In general
For purposes of paragraphs (1)(E) and (2)(C), the employer of a large food or beverage establishment shall allocate (as tips for purposes of the requirements of this subsection) among employees performing services during any payroll period who customarily receive tip income an amount equal to the excess of—
(i) 8 percent of the gross receipts (other than nonallocable receipts) of such establishment for the payroll period, over
(ii) the aggregate amount reported by such employees to the employer under subsection (a) for such period.
(B) Method of allocation
The employer shall allocate the amount under subparagraph (A)—
(i) on the basis of a good faith agreement by the employer and the employees, or
(ii) in the absence of an agreement under clause (i), in the manner determined under regulations prescribed by the Secretary.
(C) The Secretary may lower the percentage required to be allocated
Upon the petition of the employer or the majority of employees of such employer, the Secretary may reduce (but not below 2 percent) the percentage of gross receipts required to be allocated under subparagraph (A) where he determines that the percentage of gross receipts constituting tips is less than 8 percent.
(4) Large food or beverage establishment
For purposes of this subsection, the term "large food or beverage establishment" means any trade or business (or portion thereof)—
(A) which provides food or beverages,
(B) with respect to which the tipping of employees serving food or beverages by customers is customary, and
(C) which normally employed more than 10 employees on a typical business day during the preceding calendar year.
For purposes of subparagraph (C), rules similar to the rules of subsections (a) and (b) of section 52 shall apply under regulations prescribed by the Secretary, and an individual who owns 50 percent or more in value of the stock of the corporation operating the establishment shall not be treated as an employee.
(5) Employer not to be liable for wrong allocations
The employer shall not be liable to any person if any amount is improperly allocated under paragraph (3)(B) if such allocation is done in accordance with the regulations prescribed under paragraph (3)(B).
(6) Nonallocable receipts defined
For purposes of this subsection, the term "nonallocable receipts" means receipts which are allocable to—
(A) carryout sales, or
(B) services with respect to which a service charge of 10 percent or more is added.
(7) Application to new businesses
The Secretary shall prescribe regulations for the application of this subsection to new businesses.
(8) Certified professional employer organizations
For purposes of any report required by this subsection, in the case of a certified professional employer organization that is treated under section 3511 as the employer of a work site employee, the customer with respect to whom a work site employee performs services shall be the employer for purposes of reporting under this section and the certified professional employer organization shall furnish to the customer and the Secretary any information the Secretary prescribes as necessary to complete such reporting no later than such time as the Secretary shall prescribe.
(Added
Editorial Notes
Amendments
2014—Subsec. (c)(8).
1984—Subsec. (c)(3)(C).
Subsec. (c)(4).
1982—Subsec. (c).
1976—
1965—Subsec. (a).
Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by
Effective Date of 1984 Amendment
Effective Date of 1982 Amendment
"(1)
"(2)
"(A) amounts described in subparagraphs (A), (B), (C), and (D) of section 6053(c)(1) of such Code, and
"(B) the name, and identification number, wages paid to, and tips reported by, each tipped employee."
Effective Date of 1965 Amendment
Amendment by
Effective Date
Regulations
Threat of Audit Prohibited To Coerce Tip Reporting Alternative Commitment Agreements
Modification of Tips Allocation Method
Study of Tip Compliance
Subpart D—Information Regarding Health Insurance Coverage
Editorial Notes
Prior Provisions
A prior subpart D, consisting of section 6056, related to information concerning private foundations, prior to repeal by
Amendments
2010—
§6055. Reporting of health insurance coverage
(a) In general
Every person who provides minimum essential coverage to an individual during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
(b) Form and manner of return
(1) In general
A return is described in this subsection if such return—
(A) is in such form as the Secretary may prescribe, and
(B) contains—
(i) the name, address and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy,
(ii) the dates during which such individual was covered under minimum essential coverage during the calendar year,
(iii) in the case of minimum essential coverage which consists of health insurance coverage, information concerning—
(I) whether or not the coverage is a qualified health plan offered through an Exchange established under section 1311 of the Patient Protection and Affordable Care Act, and
(II) in the case of a qualified health plan, the amount (if any) of any advance payment under section 1412 of the Patient Protection and Affordable Care Act of any cost-sharing reduction under section 1402 of such Act or of any premium tax credit under section 36B with respect to such coverage, and
(iv) such other information as the Secretary may require.
(2) Information relating to employer-provided coverage
If minimum essential coverage provided to an individual under subsection (a) consists of health insurance coverage of a health insurance issuer provided through a group health plan of an employer, a return described in this subsection shall include—
(A) the name, address, and employer identification number of the employer maintaining the plan,
(B) the portion of the premium (if any) required to be paid by the employer, and
(C) if the health insurance coverage is a qualified health plan in the small group market offered through an Exchange, such other information as the Secretary may require for administration of the credit under section 45R (relating to credit for employee health insurance expenses of small employers).
(c) Statements to be furnished to individuals with respect to whom information is reported
(1) In general
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(A) the name and address of the person required to make such return and the phone number of the information contact for such person, and
(B) the information required to be shown on the return with respect to such individual.
(2) Time for furnishing statements
The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(d) Coverage provided by governmental units
In the case of coverage provided by any governmental unit or any agency or instrumentality thereof, the officer or employee who enters into the agreement to provide such coverage (or the person appropriately designated for purposes of this section) shall make the returns and statements required by this section.
(e) Minimum essential coverage
For purposes of this section, the term "minimum essential coverage" has the meaning given such term by section 5000A(f).
(Added
Editorial Notes
References in Text
Sections 1311, 1402, and 1412 of the Patient Protection and Affordable Care Act, referred to in subsec. (b)(1)(B)(iii), are classified to sections 18031, 18071, and 18082, respectively, of Title 42, The Public Health and Welfare.
Statutory Notes and Related Subsidiaries
Effective Date
§6056. Certain employers required to report on health insurance coverage
(a) In general
Every applicable large employer required to meet the requirements of section 4980H with respect to its full-time employees during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
(b) Form and manner of return
A return is described in this subsection if such return—
(1) is in such form as the Secretary may prescribe, and
(2) contains—
(A) the name, date, and employer identification number of the employer,
(B) a certification as to whether the employer offers to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan (as defined in section 5000A(f)(2)),
(C) if the employer certifies that the employer did offer to its full-time employees (and their dependents) the opportunity to so enroll—
(i) the length of any waiting period (as defined in section 2701(b)(4) of the Public Health Service Act) with respect to such coverage,
(ii) the months during the calendar year for which coverage under the plan was available,
(iii) the monthly premium for the lowest cost option in each of the enrollment categories under the plan, and
(iv) the employer share of the total allowed costs of benefits provided under the plan,
(D) the number of full-time employees for each month during the calendar year,
(E) the name, address, and TIN of each full-time employee during the calendar year and the months (if any) during which such employee (and any dependents) were covered under any such health benefits plans, and
(F) such other information as the Secretary may require.
The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer's share under paragraph (2)(C)(iv).
(c) Statements to be furnished to individuals with respect to whom information is reported
(1) In general
Every person required to make a return under subsection (a) shall furnish to each full-time employee whose name is required to be set forth in such return under subsection (b)(2)(E) a written statement showing—
(A) the name and address of the person required to make such return and the phone number of the information contact for such person, and
(B) the information required to be shown on the return with respect to such individual.
(2) Time for furnishing statements
The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(d) Coordination with other requirements
To the maximum extent feasible, the Secretary may provide that—
(1) any return or statement required to be provided under this section may be provided as part of any return or statement required under section 6051 or 6055, and
(2) in the case of an applicable large employer offering health insurance coverage of a health insurance issuer, the employer may enter into an agreement with the issuer to include information required under this section with the return and statement required to be provided by the issuer under section 6055.
(e) Coverage provided by governmental units
In the case of any applicable large employer which is a governmental unit or any agency or instrumentality thereof, the person appropriately designated for purposes of this section shall make the returns and statements required by this section.
(f) Definitions
For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.
(Added and amended
Editorial Notes
References in Text
Section 2701 of the Public Health Service Act, referred to in subsec. (b)(2)(C)(i), was classified to
Prior Provisions
A prior section 6056, added
Amendments
2011—Subsec. (a).
Subsec. (b)(2)(C).
Subsecs. (d)(2), (e).
Subsec. (f).
2010—
Subsec. (a).
Subsec. (b).
Subsec. (b)(2)(C)(i).
Subsec. (b)(2)(C)(iii).
Subsec. (b)(2)(C)(iv).
Subsec. (b)(2)(C)(v).
Subsecs. (d)(2), (e).
Subsec. (f).
Statutory Notes and Related Subsidiaries
Effective Date of 2011 Amendment
Amendment by
Effective Date of 2010 Amendment
Effective Date
Subpart E—Registration of and Information Concerning Pension, Etc., Plans
Editorial Notes
Amendments
1974—
1 So in original. Does not conform to section catchline.
§6057. Annual registration, etc.
(a) Annual registration
(1) General rule
Within such period after the end of a plan year as the Secretary may by regulations prescribe, the plan administrator (within the meaning of section 414(g)) of each plan to which the vesting standards of section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 applies for such plan year shall file a registration statement with the Secretary.
(2) Contents
The registration statement required by paragraph (1) shall set forth—
(A) the name of the plan,
(B) the name and address of the plan administrator,
(C) the name and taxpayer identifying number of each participant in the plan—
(i) who, during such plan year, separated from the service covered by the plan,
(ii) who is entitled to a deferred vested benefit under the plan as of the end of such plan year, and
(iii) with respect to whom retirement benefits were not paid under the plan during such plan year,
(D) the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and
(E) such other information as the Secretary may require.
At the time he files the registration statement under this subsection, the plan administrator shall furnish evidence satisfactory to the Secretary that he has complied with the requirement contained in subsection (e).
(b) Notification of change in status
Any plan administrator required to register under subsection (a) shall also notify the Secretary, at such time as may be prescribed by regulations, of—
(1) any change in the name of the plan,
(2) any change in the name or address of the plan administrator,
(3) the termination of the plan, or
(4) the merger or consolidation of the plan with any other plan or its division into two or more plans.
(c) Voluntary reports
To the extent provided in regulations prescribed by the Secretary, the Secretary may receive from—
(1) any plan to which subsection (a) applies, and
(2) any other plan (including any governmental plan or church plan (within the meaning of section 414)),
such information (including information relating to plan years beginning before January 1, 1974) as the plan administrator may wish to file with respect to the deferred vested benefit rights of any participant separated from the service covered by the plan during any plan year.
(d) Transmission of information to Commissioner of Social Security
The Secretary shall transmit copies of any statements, notifications, reports, or other information obtained by him under this section to the Commissioner of Social Security.
(e) Individual statement to participant
Each plan administrator required to file a registration statement under subsection (a) shall, before the expiration of the time prescribed for the filing of such registration statement, also furnish to each participant described in subsection (a)(2)(C) an individual statement setting forth the information with respect to such participant required to be contained in such registration statement. Such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date.
(f) Regulations
(1) In general
The Secretary, after consultation with the Commissioner of Social Security, may prescribe such regulations as may be necessary to carry out the provisions of this section.
(2) Plans to which more than one employer contributes
This section shall apply to any plan to which more than one employer is required to contribute only to the extent provided in regulations prescribed under this subsection.
(g) 403(b) multiple employer plans treated as one plan
In the case of annuity contracts to which this section applies and to which section 403(b) applies by reason of the plan under which such contracts are purchased meeting the requirements of paragraph (15) thereof, such plan shall be treated as a single plan for purposes of this section.
(h) Cross references
For provisions relating to penalties for failure to register or furnish statements required by this section, see section 6652(d) and section 6690.
For coordination between Department of the Treasury and the Department of Labor with regard to administration of this section, see section 3004 of the Employee Retirement Income Security Act of 1974.
(Added
Editorial Notes
References in Text
Section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(1), is classified to
Amendments
2022—Subsecs. (g), (h).
1994—Subsecs. (d), (f)(1).
1986—Subsec. (g).
1984—Subsec. (d).
Subsec. (e).
Subsec. (f).
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Amendment by
Effective Date of 1994 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1984 Amendments
Amendment by
Amendment by
Effective Date
"(1) the requirements of section 6059 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall apply only with respect to plan years to which part I of this title applies. [For description of plan years to which part I applies, see section 1017 of
"(2) the requirements of section 6057 of such Code shall apply only with respect to plan years beginning after December 31, 1975,
"(3) the requirements of section 6058(a) of such Code shall apply only with respect to plan years beginning after the date of the enactment of this Act [Sept. 2, 1974], and
"(4) the amendments made by section 1032 [enacting
§6058. Information required in connection with certain plans of deferred compensation
(a) In general
Every employer who maintains a pension, annuity, stock bonus, profit-sharing, or other funded plan of deferred compensation described in part I of subchapter D of
(b) Actuarial statement in case of mergers, etc.
Not less than 30 days before a merger, consolidation, or transfer of assets or liabilities of a plan described in subsection (a) to another plan, the plan administrator (within the meaning of section 414(g)) shall file an actuarial statement of valuation evidencing compliance with the requirements of section 401(a)(12).
(c) Employer
For purposes of this section, the term "employer" includes a person described in section 401(c)(4) and an individual who establishes an individual retirement plan.
(d) Coordination with income tax returns, etc.
An individual who establishes an individual retirement plan shall not be required to file a return under this section with respect to such plan for any taxable year for which there is—
(1) no special IRP tax, and
(2) no plan activity other than—
(A) the making of contributions (other than rollover contributions), and
(B) the making of distributions.
(e) Special IRP tax defined
For purposes of this section, the term "special IRP tax" means a tax imposed by—
(1) section 4973, or
(2) section 4974.
(f) 403(b) multiple employer plans treated as one plan
In the case of annuity contracts to which this section applies and to which section 403(b) applies by reason of the plan under which such contracts are purchased meeting the requirements of paragraph (15) thereof, such plan shall be treated as a single plan for purposes of this section.
(g) Cross references
For provisions relating to penalties for failure to file a return required by this section, see section 6652(e).
For coordination between the Department of the Treasury and the Department of Labor with respect to the information required under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.
(Added
Editorial Notes
References in Text
Section 3004 of title III of the Employee Retirement Income Security Act of 1974, referred to in subsec. (f), is classified to
Amendments
2022—Subsecs. (f), (g).
2018—Subsec. (e).
1986—Subsec. (f).
1984—Subsec. (e).
1978—Subsec. (c).
Subsecs. (d) to (f).
1976—Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1978 Amendment
Effective Date
Section effective Sept. 2, 1974, except that the requirements of subsec. (a) shall apply only with respect to plan years beginning after Sept. 2, 1974, see section 1034 of
Updated Forms
"(A) separate reporting of the aggregate amount of contributions received by the plan during the year under section 6433 of the Internal Revenue Code of 1986 (as added by this section), and
"(B) similar reporting with respect to individual retirement accounts (as defined in section 408 of such Code) and individual retirement annuities (as defined in section 408(b) of such Code)."
[
Combined Annual Report for Group of Plans
"(a)
"(1) all members of a group of plans described in subsection (c) may file a single aggregated annual return or report satisfying the requirements of both such sections; and
"(2) any opinions required by section 103(a)(3) of the Employee Retirement Income Security Act of 1974 (
"(b)
"(c)
"(1) are individual account plans or defined contribution plans (as defined in section 3(34) of the Employee Retirement Income Security Act of 1974 (
"(2) have—
"(A) the same trustee (as described in section 403(a) of such Act (
"(B) the same one or more named fiduciaries (as described in section 402(a) of such Act (
"(C) the same administrator (as defined in section 3(16)(A) of such Act (
"(D) plan years beginning on the same date; and
"(3) provide the same investments or investment options to participants and beneficiaries.
A plan not subject to title I of the Employee Retirement Income Security Act of 1974 [
"(e)
[
Reporting Simplification
"(a)
"(1)
"(2)
"(A) on the first day of the plan year—
"(i) the plan covered only one individual (or the individual and the individual's spouse) and the individual owned 100 percent of the plan sponsor (whether or not incorporated), or
"(ii) the plan covered only one or more partners (or partners and their spouses) in the plan sponsor;
"(B) the plan meets the minimum coverage requirements of section 410(b) of the Internal Revenue Code of 1986 without being combined with any other plan of the business that covers the employees of the business;
"(C) the plan does not provide benefits to anyone except the individual (and the individual's spouse) or the partners (and their spouses);
"(D) the plan does not cover a business that is a member of an affiliated service group, a controlled group of corporations, or a group of businesses under common control; and
"(E) the plan does not cover a business that uses the services of leased employees (within the meaning of section 414(n) of such Code).
For purposes of this paragraph, the term 'partner' includes a 2-percent shareholder (as defined in section 1372(b) of such Code) of an S corporation.
"(3)
"(4)
"(b)
§6059. Periodic report of actuary
(a) General rule
The actuarial report described in subsection (b) shall be filed by the plan administrator (as defined in section 414(g) of each defined benefit plan to which section 412 applies, for the first plan year for which section 412 applies to the plan and for each third plan year thereafter (or more frequently if the Secretary determines that more frequent reports are necessary).
(b) Actuarial report
The actuarial report of a plan required by subsection (a) shall be prepared and signed by an enrolled actuary (within the meaning of section 7701(a)(35)) and shall contain—
(1) a description of the funding method and actuarial assumptions used to determine costs under the plan,
(2) a certification of the contribution necessary to reduce the minimum required contribution determined under section 430, the accumulated funding deficiency under section 433, or the accumulated funding deficiency determined under section 431, to zero,
(3) a statement—
(A) that to the best of his knowledge the report is complete and accurate, and
(B) that the requirements for reasonable actuarial assumptions under section 430(h)(1), 431(c)(3), or 433(c)(3), whichever are applicable, have been complied with,
(4) such other information as may be necessary to fully and fairly disclose the actuarial position of the plan, and
(5) such other information regarding the plan as the Secretary may by regulations require.
(c) Time and manner of filing
The actuarial report and statement required by this section shall be filed at the time and in the manner provided by regulations prescribed by the Secretary.
(d) Cross reference
For coordination between the Department of the Treasury and the Department of Labor with respect to the report required to be filed under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.
(Added
Editorial Notes
References in Text
Section 3004 of title III of the Employee Retirement Income Security Act of 1974, referred to in subsec. (d), is classified to
Amendments
2018—Subsec. (b)(3)(B).
2014—Subsec. (b)(2).
Subsec. (b)(3)(B).
2006—Subsec. (b)(2).
Subsec. (b)(3)(B).
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by
Effective Date of 2006 Amendment
Amendment by
Effective Date
Requirements of section applicable only with respect to plan years to which part I of subtitle A of title II of
Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280
For special rules on applicability of amendments by subtitles A (§§101–108) and B (§§111–116) of title I of
Consolidation of Actuarial Reports
Subpart F—Information Concerning Tax Return Preparers
Editorial Notes
Amendments
2007—
1976—
§6060. Information returns of tax return preparers
(a) General rule
Any person who employs a tax return preparer to prepare any return or claim for refund other than for such person at any time during a return period shall make a return setting forth the name, taxpayer identification number, and place of work of each tax return preparer employed by him at any time during such period. For purposes of this section, any individual who in acting as a tax return preparer is not the employee of another tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such manner as the Secretary may by regulations prescribe, on or before the first July 31 following the end of such return period.
(b) Alternative reporting
In lieu of the return required by subsection (a), the Secretary may approve an alternative reporting method if he determines that the necessary information is available to him from other sources.
(c) Return period defined
For purposes of subsection (a), the term "return period" means the 12-month period beginning on July 1 of each year.
(Added
Editorial Notes
Amendments
2014—Subsec. (c).
2007—
Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by
Effective Date of 2007 Amendment
Effective Date
Section applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of
PART IV—SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
§6061. Signing of returns and other documents
(a) General rule
Except as otherwise provided by subsection (b) and sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.
(b) Electronic signatures
(1) In general
The Secretary shall develop procedures for the acceptance of signatures in digital or other electronic form. Until such time as such procedures are in place, the Secretary may—
(A) waive the requirement of a signature for; or
(B) provide for alternative methods of signing or subscribing,
a particular type or class of return, declaration, statement, or other document required or permitted to be made or written under internal revenue laws and regulations.
(2) Treatment of alternative methods
Notwithstanding any other provision of law, any return, declaration, statement, or other document filed and verified, signed, or subscribed under any method adopted under paragraph (1)(B) shall be treated for all purposes (both civil and criminal, including penalties for perjury) in the same manner as though signed or subscribed.
(3) Published guidance
(A) In general
The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).
(B) Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners
Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers' signatures appearing in electronic form with respect to any request for disclosure of a taxpayer's return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner.
(C) Practitioner
For purposes of subparagraph (B), the term "practitioner" means any individual in good standing who is regulated under
(Aug. 16, 1954, ch. 736,
Editorial Notes
References in Text
The date of the enactment of this subparagraph, referred to in subsec. (b)(3)(B), is the date of enactment of
Amendments
2019—Subsec. (b)(3).
1998—
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
§6062. Signing of corporation returns
The return of a corporation with respect to income shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. In the case of a return made for a corporation by a fiduciary pursuant to the provisions of section 6012(b)(3), such fiduciary shall sign the return. The fact that an individual's name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the corporation.
(Aug. 16, 1954, ch. 736,
§6063. Signing of partnership returns
The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.
(Aug. 16, 1954, ch. 736,
§6064. Signature presumed authentic
The fact that an individual's name is signed to a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him.
(Aug. 16, 1954, ch. 736,
§6065. Verification of returns
Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Amendment by
PART V—TIME FOR FILING RETURNS AND OTHER DOCUMENTS
Editorial Notes
Amendments
1988—
1984—
1980—
1976—
1968—
1964—
§6071. Time for filing returns and other documents
(a) General rule
When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.
(b) Electronically filed information returns
Returns made under subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation) which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.
(c) Returns and statements relating to employee wage information and nonemployee compensation
Forms W–2 and W–3 and any returns or statements required by the Secretary to report nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.
(d) Special taxes
For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2015—Subsec. (b).
Subsecs. (c), (d).
2005—Subsec. (c).
1998—Subsecs. (b), (c).
1976—Subsec. (a).
1958—Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
"(1)
"(2)
Effective Date of 2005 Amendment
Amendment by
Effective Date of 1998 Amendment
Effective Date of 1958 Amendment
Amendment by
§6072. Time for filing income tax returns
(a) General rule
In the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.
(b) Returns of partnerships and S corporations
Returns of partnerships under section 6031 and returns of S corporations under sections 6012 and 6037 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year. Returns required for a taxable year by section 6011(c)(2) (relating to returns of a DISC) shall be filed on or before the fifteenth day of the ninth month following the close of the taxable year.
(c) Returns by certain nonresident alien individuals and foreign corporations
Returns made by nonresident alien individuals (other than those whose wages are subject to withholding under
(d) Returns of cooperative associations
In the case of an income tax return of—
(1) an exempt cooperative association described in section 1381(a)(1), or
(2) an organization described in section 1381(a)(2) which is under an obligation to pay patronage dividends (as defined in section 1388(a)) in an amount equal to at least 50 percent of its net earnings from business done with or for its patrons, or which paid patronage dividends in such an amount out of the net earnings from business done with or for patrons during the most recent taxable year for which it had such net earnings,
a return made on the basis of a calendar year shall be filed on or before the 15th day of September following the close of the calendar year, and a return made on the basis of a fiscal year shall be filed on or before the 15th day of the 9th month following the close of the fiscal year.
(e) Organizations exempt from taxation under section 501(a)
In the case of an income tax return of an organization exempt from taxation under section 501(a) (other than an employees' trust described in section 401(a)), a return shall be filed on or before the 15th day of the 5th month following the close of the taxable year.
(Aug. 16, 1954, ch. 736,
Editorial Notes
References in Text
The FSC Repeal and Extraterritorial Income Exclusion Act of 2000, referred to in subsec. (c), is
Amendments
2015—Subsec. (a).
Subsec. (b).
2014—Subsec. (b).
2007—Subsec. (c).
1984—Subsec. (c).
1978—Subsec. (e).
1976—Subsec. (e).
1971—Subsec. (b).
1962—Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Amendment by
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1978 Amendment
Effective Date of 1976 Amendment
Amendment by section 1053(d)(3) of
Effective Date of 1971 Amendment
Amendment by
Effective Date of 1962 Amendment
Amendment by
Filing of Income Tax Returns for 1958 by Life Insurance Companies
[§6073. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2), July 18, 1984, 98 Stat. 792 ]
Section, acts Aug. 16, 1954, ch. 736,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of
[§6074. Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260 ]
Section, acts Aug. 16, 1954, ch. 736,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of
§6075. Time for filing estate and gift tax returns
(a) Estate tax returns
Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent's death.
(b) Gift tax returns
(1) General rule
Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year.
(2) Extension where taxpayer granted extension for filing income tax return
Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section 6019 for such calendar year.
(3) Coordination with due date for estate tax return
Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2010—Subsecs. (a), (b)(3).
2001—Subsec. (a).
Subsec. (b)(3).
1981—Subsec. (b).
1979—Subsec. (b)(1).
Subsec. (b)(2).
Subsec. (b)(3), (4).
1976—Subsec. (b).
1970—Subsec. (a).
Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by
Effective Date of 2001 Amendment
Amendment by
Effective Date of 1981 Amendment
Amendment by
Effective Date of 1979 Amendment
Effective Date of 1976 Amendment
Effective Date of 1970 Amendment
Amendment by
Amendment by
Extension of Time For Performing Certain Acts
"(A) filing any return under section 6018 of the Internal Revenue Code of 1986 (including any election required to be made on such a return) as such section is in effect after the date of the enactment of this Act without regard to any election under subsection (c),
"(B) making any payment of tax under
"(C) making any disclaimer described in section 2518(b) of such Code of an interest in property passing by reason of the death of such decedent,
"shall not be earlier than the date which is 9 months after the date of the enactment of this Act."
[§6076. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 ]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of
PART VI—EXTENSION OF TIME FOR FILING RETURNS
§6081. Extension of time for filing returns
(a) General rule
The Secretary may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
(b) Automatic extension for corporation income tax returns
An extension of 6 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax; but this extension may be terminated at any time by the Secretary by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice. In the case of any return for a taxable year of a C corporation which ends on December 31 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting "5 months" for "6 months". In the case of any return for a taxable year of a C corporation which ends on June 30 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting "7 months" for "6 months".
(c) Cross references
For time for performing certain acts postponed by reason of war, see section 7508, and by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2015—Subsec. (b).
2002—Subsec. (c).
1982—Subsec. (b).
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Effective Date of 2002 Amendment
Effective Date of 1982 Amendment
Amendment by
Modification of Due Dates by Regulation
"(1) The maximum extension for the returns of partnerships filing Form 1065 shall be a 6-month period ending on September 15 for calendar year taxpayers.
"(2) The maximum extension for the returns of trusts filing Form 1041 shall be a 5½-month period ending on September 30 for calendar year taxpayers.
"[(3) Repealed.
"(4) The maximum extension for the returns of organizations exempt from income tax filing Form 990 (series) shall be an automatic 6-month period ending on November 15 for calendar year filers.
"(5) The maximum extension for the returns of organizations exempt from income tax that are required to file Form 4720 returns of excise taxes shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any extensions).
"(6) The maximum extension for the returns of trusts required to file Form 5227 shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any extensions).
"(7) The maximum extension for filing Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction, shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any extensions).
"(8) The maximum extension for a taxpayer required to file Form 8870 shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any extensions).
"(9) The due date of Form 3520–A, Annual Information Return of a Foreign Trust with a United States Owner, shall be the 15th day of the 3d month after the close of the trust's taxable year, and the maximum extension shall be a 6-month period beginning on such day.
"(10) The due date of Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, for calendar year filers shall be April 15 with a maximum extension for a 6-month period ending on October 15.
"(11) The due date of FinCEN Report 114 (relating to Report of Foreign Bank and Financial Accounts) shall be April 15 with a maximum extension for a 6-month period ending on October 15 and with provision for an extension under rules similar to the rules in Treas. Reg. section 1.6081–5. For any taxpayer required to file such Form for the first time, any penalty for failure to timely request for, or file, an extension, may be waived by the Secretary."
[
PART VII—PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
§6091. Place for filing returns or other documents
(a) General rule
When not otherwise provided for by this title, the Secretary shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations.
(b) Tax returns
In the case of returns of tax required under authority of part II of this subchapter—
(1) Persons other than corporations
(A) General rule
Except as provided in subparagraph (B), a return (other than a corporation return) shall be made to the Secretary—
(i) in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or
(ii) at a service center serving the internal revenue district referred to in clause (i),
as the Secretary may by regulations designate.
(B) Exception
Returns of—
(i) persons who have no legal residence or principal place of business in any internal revenue district,
(ii) citizens of the United States whose principal place of abode for the period with respect to which the return is filed is outside the United States,
(iii) persons who claim the benefits of section 911 (relating to citizens or residents of the United States living abroad), section 931 (relating to income from sources within Guam, American Samoa, or the Northern Mariana Islands), or section 933 (relating to income from sources within Puerto Rico),
(iv) nonresident alien persons, and
(v) persons with respect to whom an assessment was made under section 6851(a) or 6852(a) (relating to termination assessments) with respect to the taxable year,
shall be made at such place as the Secretary may by regulations designate.
(2) Corporations
(A) General rule
Except as provided in subparagraph (B), a return of a corporation shall be made to the Secretary—
(i) in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or
(ii) at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.
(B) Exception
Returns of—
(i) corporations which have no principal place of business or principal office or agency in any internal revenue district,
(ii) foreign corporations, and
(iii) corporations with respect to which an assessment was made under section 6851(a) (relating to termination assessments) with respect to the taxable year,
shall be made at such place as the Secretary may by regulations designate.
(3) Estate tax returns
(A) General rule
Except as provided in subparagraph (B), returns of estate tax required under section 6018 shall be made to the Secretary—
(i) in the internal revenue district in which was the domicile of the decedent at the time of his death, or
(ii) at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.
(B) Exception
If the domicile of the decedent was not in an internal revenue district, or if he had no domicile, the estate tax return required under section 6018 shall be made at such place as the Secretary may by regulations designate.
(4) Hand-carried returns
Notwithstanding paragraph (1), (2), or (3), a return to which paragraph (1)(A), (2)(A), or (3)(A) would apply, but for this paragraph, which is made to the Secretary by handcarrying shall, under regulations prescribed by the Secretary, be made in the internal revenue district referred to in paragraph (1)(A)(i), (2)(A)(i), or (3)(A)(i), as the case may be.
(5) Exceptional cases
Notwithstanding paragraph (1), (2), (3), or (4) of this subsection, the Secretary may permit a return to be filed in any internal revenue district, and may require the return of any officer or employee of the Treasury Department to be filed in any internal revenue district selected by the Secretary.
(6) Alcohol, tobacco, and firearms returns, etc.
In the case of any return of tax imposed by section 4181 or subtitle E (relating to taxes on alcohol, tobacco, and firearms), subsection (a) shall apply (and this subsection shall not apply).
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2018—Subsec. (b)(2)(B)(ii).
Subsec. (b)(2)(B)(iii), (iv).
1989—Subsec. (b)(6).
1987—Subsec. (b)(1)(B)(v).
1986—Subsec. (b)(1)(B)(iii).
Subsec. (b)(6).
1981—Subsec. (b)(1)(B)(iii).
1978—Subsec. (b)(1)(B)(iii).
1976—Subsec. (a).
Subsec. (b)(1)(B).
Subsec. (b)(2)(B).
1970—Subsec. (b)(3).
Subsec. (b)(4).
1966—Subsec. (b)(1).
Subsec. (b)(2).
Subsec. (b)(4), (5).
Statutory Notes and Related Subsidiaries
Effective Date of 1987 Amendment
Effective Date of 1986 Amendment
Amendment by section 1272(d)(10) of
Effective Date of 1981 Amendment
Amendment by
Effective Date of 1978 Amendment; Election of Prior Law
Amendment by
Effective Date of 1976 Amendment
Amendment by section 1051(h)(4) of
Amendment by section 1052(c)(6) of
Amendment by section 1053(d)(4) of
Amendment by section 1204(c)(3) of
Effective Date of 1970 Amendment
Amendment by
Effective Date of 1966 Amendment
Savings Provision
For provisions that nothing in amendment by section 401(d)(1)(D)(xviii) of
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
PART VIII—DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
Editorial Notes
Amendments
1966—
§6096. Designation by individuals
(a) In general
Every individual (other than a nonresident alien) whose income tax liability for the taxable year is $3 or more may designate that $3 shall be paid over to the Presidential Election Campaign Fund in accordance with the provisions of section 9006(a). In the case of a joint return of husband and wife having an income tax liability of $6 or more, each spouse may designate that $3 shall be paid to the fund.
(b) Income tax liability
For purposes of subsection (a), the income tax liability of an individual for any taxable year is the amount of the tax imposed by
(c) Manner and time of designation
A designation under subsection (a) may be made with respect to any taxable year—
(1) at the time of filing the return of the tax imposed by
(2) at any other time (after the time of filing the return of the tax imposed by
Such designation shall be made in such manner as the Secretary prescribes by regulations except that, if such designation is made at the time of filing the return of the tax imposed by
(Added
Editorial Notes
Amendments
1993—Subsec. (a).
1984—Subsec. (b).
1983—Subsec. (b).
1981—Subsec. (b).
1980—Subsec. (b).
1978—Subsec. (b).
1977—Subsec. (b).
1976—Subsec. (b).
Subsec. (c).
1975—Subsec. (b).
1973—Subsec. (a).
Subsec. (b).
Subsec. (c).
1971—Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 1993 Amendment
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1983 Amendment
Amendment by
Effective Date of 1981 Amendment
Amendment by section 221(c)(1) of
Amendment by section 331(e)(1) of
Effective Date of 1980 Amendment
Amendment by section 231(b)(2) of
Amendment by section 232(b)(3)(C) of
Effective Date of 1978 Amendment
Amendment by
Effective Date of 1977 Amendment
Amendment by
Effective and Termination Dates of 1976 Amendment
Amendment by section 401(a)(2)(C) of
Amendment by section 504(c)(2) of
Effective and Termination Dates of 1975 Amendment
Amendment by
Effective Date of 1973 Amendment; Designation to the Presidential Election Campaign Fund
Effective Date of Section and Effective Date of 1971 Amendment
Provisions of this section, together with amendment of subsec. (a) of this section by
Effective Date
Short Title
Adoption of Guidelines
"(a) Funds which become available under the Presidential Election Campaign Fund Act of 1966 [this section and section 971 et seq. of former Title 31, Money and Finance] shall be appropriated and disbursed only after the adoption by law of guidelines governing their distribution. Section 6096 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall become applicable only after the adoption by law of such guidelines.
"(b) Guidelines adopted in accordance with this section shall state expressly that they are intended to comply with this section."
Subchapter B—Miscellaneous Provisions
Editorial Notes
Amendments
2011—
2007—
2004—
2000—
1993—
1988—
1987—
1984—
1976—
1968—
1966—
1961—
1 Section repealed by
§6101. Period covered by returns or other documents
When not otherwise provided for by this title, the Secretary may by regulations prescribe the period for which, or the date as of which, any return, statement, or other document required by this title or by regulations, shall be made.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1976—
§6102. Computations on returns or other documents
(a) Amounts shown on internal revenue forms
The Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either—
(1) the fractional part of a dollar shall be disregarded; or
(2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of a dollar) shall be increased by $1.
(b) Election not to use whole dollar amounts
Any person making a return, statement, or other document shall be allowed, under regulations prescribed by the Secretary, to make such return, statement, or other document without regard to subsection (a).
(c) Inapplicability to computation of amount
The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1976—Subsecs. (a), (b).
§6103. Confidentiality and disclosure of returns and return information
(a) General rule
Returns and return information shall be confidential, and except as authorized by this title—
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and
(3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),
shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term "officer or employee" includes a former officer or employee.
(b) Definitions
For purposes of this section—
(1) Return
The term "return" means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(2) Return information
The term "return information" means—
(A) a taxpayer's identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense,
(B) any part of any written determination or any background file document relating to such written determination (as such terms are defined in section 6110(b)) which is not open to public inspection under section 6110,
(C) any advance pricing agreement entered into by a taxpayer and the Secretary and any background information related to such agreement or any application for an advance pricing agreement, and
(D) any agreement under section 7121, and any similar agreement, and any background information related to such an agreement or request for such an agreement,
but such term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. Nothing in the preceding sentence, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining such standards, if the Secretary determines that such disclosure will seriously impair assessment, collection, or enforcement under the internal revenue laws.
(3) Taxpayer return information
The term "taxpayer return information" means return information as defined in paragraph (2) which is filed with, or furnished to, the Secretary by or on behalf of the taxpayer to whom such return information relates.
(4) Tax administration
The term "tax administration"—
(A) means—
(i) the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or related statutes (or equivalent laws and statutes of a State) and tax conventions to which the United States is a party, and
(ii) the development and formulation of Federal tax policy relating to existing or proposed internal revenue laws, related statutes, and tax conventions, and
(B) includes assessment, collection, enforcement, litigation, publication, and statistical gathering functions under such laws, statutes, or conventions.
(5) State
(A) In general
The term "State" means—
(i) any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands,
(ii) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any municipality—
(I) with a population in excess of 250,000 (as determined under the most recent decennial United States census data available),
(II) which imposes a tax on income or wages, and
(III) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure, and
(iii) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any governmental entity—
(I) which is formed and operated by a qualified group of municipalities, and
(II) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure.
(B) Regional income tax agencies
For purposes of subparagraph (A)(iii)—
(i) Qualified group of municipalities
The term "qualified group of municipalities" means, with respect to any governmental entity, 2 or more municipalities—
(I) each of which imposes a tax on income or wages,
(II) each of which, under the authority of a State statute, administers the laws relating to the imposition of such taxes through such entity, and
(III) which collectively have a population in excess of 250,000 (as determined under the most recent decennial United States census data available).
(ii) References to State law, etc.
For purposes of applying subparagraph (A)(iii) to the subsections referred to in such subparagraph, any reference in such subsections to State law, proceedings, or tax returns shall be treated as references to the law, proceedings, or tax returns, as the case may be, of the municipalities which form and operate the governmental entity referred to in such subparagraph.
(iii) Disclosure to contractors and other agents
Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a governmental entity referred to in subparagraph (A)(iii) unless such entity, to the satisfaction of the Secretary—
(I) has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of subsection (p)(4)) to protect the confidentiality of such returns or return information,
(II) agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements,
(III) submits the findings of the most recent review conducted under subclause (II) to the Secretary as part of the report required by subsection (p)(4)(E), and
(IV) certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.
The certification required by subclause (IV) shall include the name and address of each contractor and other agent, a description of the contract or agreement with such contractor or other agent, and the duration of such contract or agreement. The requirements of this clause shall not apply to disclosures pursuant to subsection (n) for purposes of Federal tax administration and a rule similar to the rule of subsection (p)(8)(B) shall apply for purposes of this clause.
(6) Taxpayer identity
The term "taxpayer identity" means the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number (as described in section 6109), or a combination thereof.
(7) Inspection
The terms "inspected" and "inspection" mean any examination of a return or return information.
(8) Disclosure
The term "disclosure" means the making known to any person in any manner whatever a return or return information.
(9) Federal agency
The term "Federal agency" means an agency within the meaning of
(10) Chief executive officer
The term "chief executive officer" means, with respect to any municipality, any elected official and the chief official (even if not elected) of such municipality.
(11) Terrorist incident, threat, or activity
The term "terrorist incident, threat, or activity" means an incident, threat, or activity involving an act of domestic terrorism (as defined in
(c) Disclosure of returns and return information to designee of taxpayer
The Secretary may, subject to such requirements and conditions as he may prescribe by regulations, disclose the return of any taxpayer, or return information with respect to such taxpayer, to such person or persons as the taxpayer may designate in a request for or consent to such disclosure, or to any other person at the taxpayer's request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. However, return information shall not be disclosed to such person or persons if the Secretary determines that such disclosure would seriously impair Federal tax administration. Persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the taxpayer.
(d) Disclosure to State tax officials and State and local law enforcement agencies
(1) In general
Returns and return information with respect to taxes imposed by chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, and 52 and subchapter D of
(2) Disclosure to State audit agencies
(A) In general
Any returns or return information obtained under paragraph (1) by any State agency, body, or commission may be open to inspection by, or disclosure to, officers and employees of the State audit agency for the purpose of, and only to the extent necessary in, making an audit of the State agency, body, or commission referred to in paragraph (1).
(B) State audit agency
For purposes of subparagraph (A), the term "State audit agency" means any State agency, body, or commission which is charged under the laws of the State with the responsibility of auditing State revenues and programs.
(3) Exception for reimbursement under section 7624
Nothing in this section shall be construed to prevent the Secretary from disclosing to any State or local law enforcement agency which may receive a payment under section 7624 the amount of the recovered taxes with respect to which such a payment may be made.
(4) Availability and use of death information
(A) In general
No returns or return information may be disclosed under paragraph (1) to any agency, body, or commission of any State (or any legal representative thereof) during any period during which a contract meeting the requirements of subparagraph (B) is not in effect between such State and the Secretary of Health and Human Services.
(B) Contractual requirements
A contract meets the requirements of this subparagraph if—
(i) such contract requires the State to furnish the Secretary of Health and Human Services information concerning individuals with respect to whom death certificates (or equivalent documents maintained by the State or any subdivision thereof) have been officially filed with it, and
(ii) such contract does not include any restriction on the use of information obtained by such Secretary pursuant to such contract, except that such contract may provide that such information is only to be used by the Secretary (or any other Federal agency) for purposes of ensuring that Federal benefits or other payments are not erroneously paid to deceased individuals.
Any information obtained by the Secretary of Health and Human Services under such a contract shall be exempt from disclosure under
(C) Special exception
The provisions of subparagraph (A) shall not apply to any State which on July 1, 1993, was not, pursuant to a contract, furnishing the Secretary of Health and Human Services information concerning individuals with respect to whom death certificates (or equivalent documents maintained by the State or any subdivision thereof) have been officially filed with it.
(5) Disclosure for combined employment tax reporting
(A) In general
The Secretary may disclose taxpayer identity information and signatures to any agency, body, or commission of any State for the purpose of carrying out with such agency, body, or commission a combined Federal and State employment tax reporting program approved by the Secretary. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.
(B) Termination
The Secretary may not make any disclosure under this paragraph after December 31, 2007.
(6) Limitation on disclosure regarding regional income tax agencies treated as States
For purposes of paragraph (1), inspection by or disclosure to an entity described in subsection (b)(5)(A)(iii) shall be for the purpose of, and only to the extent necessary in, the administration of the laws of the member municipalities in such entity relating to the imposition of a tax on income or wages. Such entity may not redisclose any return or return information received pursuant to paragraph (1) to any such member municipality.
(e) Disclosure to persons having material interest
(1) In general
The return of a person shall, upon written request, be open to inspection by or disclosure to—
(A) in the case of the return of an individual—
(i) that individual,
(ii) the spouse of that individual if the individual and such spouse have signified their consent to consider a gift reported on such return as made one-half by him and one-half by the spouse pursuant to the provisions of section 2513; or
(iii) the child of that individual (or such child's legal representative) to the extent necessary to comply with the provisions of section 1(g);
(B) in the case of an income tax return filed jointly, either of the individuals with respect to whom the return is filed;
(C) in the case of the return of a partnership, any person who was a member of such partnership during any part of the period covered by the return;
(D) in the case of the return of a corporation or a subsidiary thereof—
(i) any person designated by resolution of its board of directors or other similar governing body,
(ii) any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other officer,
(iii) any bona fide shareholder of record owning 1 percent or more of the outstanding stock of such corporation,
(iv) if the corporation was an S corporation, any person who was a shareholder during any part of the period covered by such return during which an election under section 1362(a) was in effect, or
(v) if the corporation has been dissolved, any person authorized by applicable State law to act for the corporation or any person who the Secretary finds to have a material interest which will be affected by information contained therein;
(E) in the case of the return of an estate—
(i) the administrator, executor, or trustee of such estate, and
(ii) any heir at law, next of kin, or beneficiary under the will, of the decedent, but only if the Secretary finds that such heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained therein; and
(F) in the case of the return of a trust—
(i) the trustee or trustees, jointly or separately, and
(ii) any beneficiary of such trust, but only if the Secretary finds that such beneficiary has a material interest which will be affected by information contained therein.
(2) Incompetency
If an individual described in paragraph (1) is legally incompetent, the applicable return shall, upon written request, be open to inspection by or disclosure to the committee, trustee, or guardian of his estate.
(3) Deceased individuals
The return of a decedent shall, upon written request, be open to inspection by or disclosure to—
(A) the administrator, executor, or trustee of his estate, and
(B) any heir at law, next of kin, or beneficiary under the will, of such decedent, or a donee of property, but only if the Secretary finds that such heir at law, next of kin, beneficiary, or donee has a material interest which will be affected by information contained therein.
(4) Title 11 cases and receivership proceedings
If—
(A) there is a trustee in a title 11 case in which the debtor is the person with respect to whom the return is filed, or
(B) substantially all of the property of the person with respect to whom the return is filed is in the hands of a receiver,
such return or returns for prior years of such person shall, upon written request, be open to inspection by or disclosure to such trustee or receiver, but only if the Secretary finds that such trustee or receiver, in his fiduciary capacity, has a material interest which will be affected by information contained therein.
(5) Individual's title 11 case
(A) In general
In any case to which section 1398 applies (determined without regard to section 1398(b)(1)), any return of the debtor for the taxable year in which the case commenced or any preceding taxable year shall, upon written request, be open to inspection by or disclosure to the trustee in such case.
(B) Return of estate available to debtor
Any return of an estate in a case to which section 1398 applies shall, upon written request, be open to inspection by or disclosure to the debtor in such case.
(C) Special rule for involuntary cases
In an involuntary case, no disclosure shall be made under subparagraph (A) until the order for relief has been entered by the court having jurisdiction of such case unless such court finds that such disclosure is appropriate for purposes of determining whether an order for relief should be entered.
(6) Attorney in fact
Any return to which this subsection applies shall, upon written request, also be open to inspection by or disclosure to the attorney in fact duly authorized in writing by any of the persons described in paragraph (1), (2), (3), (4), (5), (8), or (9) to inspect the return or receive the information on his behalf, subject to the conditions provided in such paragraphs.
(7) Return information
Return information with respect to any taxpayer may be open to inspection by or disclosure to any person authorized by this subsection to inspect any return of such taxpayer if the Secretary determines that such disclosure would not seriously impair Federal tax administration.
(8) Disclosure of collection activities with respect to joint return
If any deficiency of tax with respect to a joint return is assessed and the individuals filing such return are no longer married or no longer reside in the same household, upon request in writing by either of such individuals, the Secretary shall disclose in writing to the individual making the request whether the Secretary has attempted to collect such deficiency from such other individual, the general nature of such collection activities, and the amount collected. The preceding sentence shall not apply to any deficiency which may not be collected by reason of section 6502.
(9) Disclosure of certain information where more than 1 person subject to penalty under section 6672
If the Secretary determines that a person is liable for a penalty under section 6672(a) with respect to any failure, upon request in writing of such person, the Secretary shall disclose in writing to such person—
(A) the name of any other person whom the Secretary has determined to be liable for such penalty with respect to such failure, and
(B) whether the Secretary has attempted to collect such penalty from such other person, the general nature of such collection activities, and the amount collected.
(10) Limitation on certain disclosures under this subsection
In the case of an inspection or disclosure under this subsection relating to the return of a partnership, S corporation, trust, or an estate, the information inspected or disclosed shall not include any supporting schedule, attachment, or list which includes the taxpayer identity information of a person other than the entity making the return or the person conducting the inspection or to whom the disclosure is made.
(11) Disclosure of information regarding status of investigation of violation of this section
In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person's designee)—
(A) whether an investigation based on the person's provision of such information has been initiated and whether it is open or closed,
(B) whether any such investigation substantiated such a violation by any individual, and
(C) whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual).
(f) Disclosure to Committees of Congress
(1) Committee on Ways and Means, Committee on Finance, and Joint Committee on Taxation
Upon written request from the chairman of the Committee on Ways and Means of the House of Representatives, the chairman of the Committee on Finance of the Senate, or the chairman of the Joint Committee on Taxation, the Secretary shall furnish such committee with any return or return information specified in such request, except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
(2) Chief of Staff of Joint Committee on Taxation
Upon written request by the Chief of Staff of the Joint Committee on Taxation, the Secretary shall furnish him with any return or return information specified in such request. Such Chief of Staff may submit such return or return information to any committee described in paragraph (1), except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
(3) Other committees
Pursuant to an action by, and upon written request by the chairman of, a committee of the Senate or the House of Representatives (other than a committee specified in paragraph (1)) specially authorized to inspect any return or return information by a resolution of the Senate or the House of Representatives or, in the case of a joint committee (other than the joint committee specified in paragraph (1)) by concurrent resolution, the Secretary shall furnish such committee, or a duly authorized and designated subcommittee thereof, sitting in closed executive session, with any return or return information which such resolution authorizes the committee or subcommittee to inspect. Any resolution described in this paragraph shall specify the purpose for which the return or return information is to be furnished and that such information cannot reasonably be obtained from any other source.
(4) Agents of committees and submission of information to Senate or House of Representatives
(A) Committees described in paragraph (1)
Any committee described in paragraph (1) or the Chief of Staff of the Joint Committee on Taxation shall have the authority, acting directly, or by or through such examiners or agents as the chairman of such committee or such chief of staff may designate or appoint, to inspect returns and return information at such time and in such manner as may be determined by such chairman or chief of staff. Any return or return information obtained by or on behalf of such committee pursuant to the provisions of this subsection may be submitted by the committee to the Senate or the House of Representatives, or to both. The Joint Committee on Taxation may also submit such return or return information to any other committee described in paragraph (1), except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
(B) Other committees
Any committee or subcommittee described in paragraph (3) shall have the right, acting directly, or by or through no more than four examiners or agents, designated or appointed in writing in equal numbers by the chairman and ranking minority member of such committee or subcommittee, to inspect returns and return information at such time and in such manner as may be determined by such chairman and ranking minority member. Any return or return information obtained by or on behalf of such committee or subcommittee pursuant to the provisions of this subsection may be submitted by the committee to the Senate or the House of Representatives, or to both, except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer, shall be furnished to the Senate or the House of Representatives only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
(5) Disclosure by whistleblower
Any person who otherwise has or had access to any return or return information under this section may disclose such return or return information to a committee referred to in paragraph (1) or any individual authorized to receive or inspect information under paragraph (4)(A) if such person believes such return or return information may relate to possible misconduct, maladministration, or taxpayer abuse.
(g) Disclosure to President and certain other persons
(1) In general
Upon written request by the President, signed by him personally, the Secretary shall furnish to the President, or to such employee or employees of the White House Office as the President may designate by name in such request, a return or return information with respect to any taxpayer named in such request. Any such request shall state—
(A) the name and address of the taxpayer whose return or return information is to be disclosed,
(B) the kind of return or return information which is to be disclosed,
(C) the taxable period or periods covered by such return or return information, and
(D) the specific reason why the inspection or disclosure is requested.
(2) Disclosure of return information as to Presidential appointees and certain other Federal Government appointees
The Secretary may disclose to a duly authorized representative of the Executive Office of the President or to the head of any Federal agency, upon written request by the President or head of such agency, or to the Federal Bureau of Investigation on behalf of and upon written request by the President or such head, return information with respect to an individual who is designated as being under consideration for appointment to a position in the executive or judicial branch of the Federal Government. Such return information shall be limited to whether such individual—
(A) has filed returns with respect to the taxes imposed under
(B) has failed to pay any tax within 10 days after notice and demand, or has been assessed any penalty under this title for negligence, in the current year or immediately preceding 3 years;
(C) has been or is under investigation for possible criminal offenses under the internal revenue laws and the results of any such investigation; or
(D) has been assessed any civil penalty under this title for fraud.
Within 3 days of the receipt of any request for any return information with respect to any individual under this paragraph, the Secretary shall notify such individual in writing that such information has been requested under the provisions of this paragraph.
(3) Restriction on disclosure
The employees to whom returns and return information are disclosed under this subsection shall not disclose such returns and return information to any other person except the President or the head of such agency without the personal written direction of the President or the head of such agency.
(4) Restriction on disclosure to certain employees
Disclosure of returns and return information under this subsection shall not be made to any employee whose annual rate of basic pay is less than the annual rate of basic pay specified for positions subject to
(5) Reporting requirements
Within 30 days after the close of each calendar quarter, the President and the head of any agency requesting returns and return information under this subsection shall each file a report with the Joint Committee on Taxation setting forth the taxpayers with respect to whom such requests were made during such quarter under this subsection, the returns or return information involved, and the reasons for such requests. The President shall not be required to report on any request for returns and return information pertaining to an individual who was an officer or employee of the executive branch of the Federal Government at the time such request was made. Reports filed pursuant to this paragraph shall not be disclosed unless the Joint Committee on Taxation determines that disclosure thereof (including identifying details) would be in the national interest. Such reports shall be maintained by the Joint Committee on Taxation for a period not exceeding 2 years unless, within such period, the Joint Committee on Taxation determines that a disclosure to the Congress is necessary.
(h) Disclosure to certain Federal officers and employees for purposes of tax administration, etc.
(1) Department of the Treasury
Returns and return information shall, without written request, be open to inspection by or disclosure to officers and employees of the Department of the Treasury whose official duties require such inspection or disclosure for tax administration purposes.
(2) Department of Justice
In a matter involving tax administration, a return or return information shall be open to inspection by or disclosure to officers and employees of the Department of Justice (including United States attorneys) personally and directly engaged in, and solely for their use in, any proceeding before a Federal grand jury or preparation for any proceeding (or investigation which may result in such a proceeding) before a Federal grand jury or any Federal or State court, but only if—
(A) the taxpayer is or may be a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer's civil or criminal liability, or the collection of such civil liability in respect of any tax imposed under this title;
(B) the treatment of an item reflected on such return is or may be related to the resolution of an issue in the proceeding or investigation; or
(C) such return or return information relates or may relate to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer which affects, or may affect, the resolution of an issue in such proceeding or investigation.
(3) Form of request
In any case in which the Secretary is authorized to disclose a return or return information to the Department of Justice pursuant to the provisions of this subsection—
(A) if the Secretary has referred the case to the Department of Justice, or if the proceeding is authorized by subchapter B of
(B) if the Secretary receives a written request from the Attorney General, the Deputy Attorney General, or an Assistant Attorney General for a return of, or return information relating to, a person named in such request and setting forth the need for the disclosure, the Secretary shall disclose return or return the information so requested.
(4) Disclosure in judicial and administrative tax proceedings
A return or return information may be disclosed in a Federal or State judicial or administrative proceeding pertaining to tax administration, but only—
(A) if the taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer's civil or criminal liability, or the collection of such civil liability, in respect of any tax imposed under this title;
(B) if the treatment of an item reflected on such return is directly related to the resolution of an issue in the proceeding;
(C) if such return or return information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding; or
(D) to the extent required by order of a court pursuant to
However, such return or return information shall not be disclosed as provided in subparagraph (A), (B), or (C) if the Secretary determines that such disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.
(5) Withholding of tax from social security benefits
Upon written request of the payor agency, the Secretary may disclose available return information from the master files of the Internal Revenue Service with respect to the address and status of an individual as a nonresident alien or as a citizen or resident of the United States to the Social Security Administration or the Railroad Retirement Board (whichever is appropriate) for purposes of carrying out its responsibilities for withholding tax under section 1441 from social security benefits (as defined in section 86(d)).
(6) Internal Revenue Service Oversight Board
(A) In general
Notwithstanding paragraph (1), and except as provided in subparagraph (B), no return or return information may be disclosed to any member of the Oversight Board described in subparagraph (A) or (D) of section 7802(b)(1) or to any employee or detailee of such Board by reason of their service with the Board. Any request for information not permitted to be disclosed under the preceding sentence, and any contact relating to a specific taxpayer, made by any such individual to an officer or employee of the Internal Revenue Service shall be reported by such officer or employee to the Secretary, the Treasury Inspector General for Tax Administration, and the Joint Committee on Taxation.
(B) Exception for reports to the Board
If—
(i) the Commissioner or the Treasury Inspector General for Tax Administration prepares any report or other matter for the Oversight Board in order to assist the Board in carrying out its duties; and
(ii) the Commissioner or such Inspector General determines it is necessary to include any return or return information in such report or other matter to enable the Board to carry out such duties,
such return or return information (other than information regarding taxpayer identity) may be disclosed to members, employees, or detailees of the Board solely for the purpose of carrying out such duties.
(i) Disclosure to Federal officers or employees for administration of Federal laws not relating to tax administration
(1) Disclosure of returns and return information for use in criminal investigations
(A) In general
Except as provided in paragraph (6), any return or return information with respect to any specified taxable period or periods shall, pursuant to and upon the grant of an ex parte order by a Federal district court judge or magistrate judge under subparagraph (B), be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any Federal agency who are personally and directly engaged in—
(i) preparation for any judicial or administrative proceeding pertaining to the enforcement of a specifically designated Federal criminal statute (not involving tax administration) to which the United States or such agency is or may be a party, or pertaining to the case of a missing or exploited child,
(ii) any investigation which may result in such a proceeding, or
(iii) any Federal grand jury proceeding pertaining to enforcement of such a criminal statute to which the United States or such agency is or may be a party, or to such a case of a missing or exploited child,
solely for the use of such officers and employees in such preparation, investigation, or grand jury proceeding.
(B) Application for order
The Attorney General, the Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, any United States attorney, any special prosecutor appointed under
(i) there is reasonable cause to believe, based upon information believed to be reliable, that a specific criminal act has been committed,
(ii) there is reasonable cause to believe that the return or return information is or may be relevant to a matter relating to the commission of such act, and
(iii) the return or return information is sought exclusively for use in a Federal criminal investigation or proceeding concerning such act (or any criminal investigation or proceeding, in the case of a matter relating to a missing or exploited child), and the information sought to be disclosed cannot reasonably be obtained, under the circumstances, from another source.
(C) Disclosure to state and local law enforcement agencies in the case of matters pertaining to a missing or exploited child
(i) In general
In the case of an investigation pertaining to a missing or exploited child, the head of any Federal agency, or his designee, may disclose any return or return information obtained under subparagraph (A) to officers and employees of any State or local law enforcement agency, but only if—
(I) such State or local law enforcement agency is part of a team with the Federal agency in such investigation, and
(II) such information is disclosed only to such officers and employees who are personally and directly engaged in such investigation.
(ii) Limitation on use of information
Information disclosed under this subparagraph shall be solely for the use of such officers and employees in locating the missing child, in a grand jury proceeding, or in any preparation for, or investigation which may result in, a judicial or administrative proceeding.
(iii) Missing child
For purposes of this subparagraph, the term "missing child" shall have the meaning given such term by section 403 of the Missing Children's Assistance Act (
(iv) Exploited child
For purposes of this subparagraph, the term "exploited child" means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration and Notification Act (
(2) Disclosure of return information other than taxpayer return information for use in criminal investigations
(A) In general
Except as provided in paragraph (6), upon receipt by the Secretary of a request which meets the requirements of subparagraph (B) from the head of any Federal agency or the Inspector General thereof, or, in the case of the Department of Justice, the Attorney General, the Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, the Director of the Federal Bureau of Investigation, the Administrator of the Drug Enforcement Administration, any United States attorney, any special prosecutor appointed under
(i) preparation for any judicial or administrative proceeding described in paragraph (1)(A)(i),
(ii) any investigation which may result in such a proceeding, or
(iii) any grand jury proceeding described in paragraph (1)(A)(iii),
solely for the use of such officers and employees in such preparation, investigation, or grand jury proceeding.
(B) Requirements
A request meets the requirements of this subparagraph if the request is in writing and sets forth—
(i) the name and address of the taxpayer with respect to whom the requested return information relates;
(ii) the taxable period or periods to which such return information relates;
(iii) the statutory authority under which the proceeding or investigation described in subparagraph (A) is being conducted; and
(iv) the specific reason or reasons why such disclosure is, or may be, relevant to such proceeding or investigation.
(C) Taxpayer identity
For purposes of this paragraph, a taxpayer's identity shall not be treated as taxpayer return information.
(3) Disclosure of return information to apprise appropriate officials of criminal or terrorist activities or emergency circumstances
(A) Possible violations of Federal criminal law
(i) In general
Except as provided in paragraph (6), the Secretary may disclose in writing return information (other than taxpayer return information) which may constitute evidence of a violation of any Federal criminal law (not involving tax administration) to the extent necessary to apprise the head of the appropriate Federal agency charged with the responsibility of enforcing such law. The head of such agency may disclose such return information to officers and employees of such agency to the extent necessary to enforce such law.
(ii) Taxpayer identity
If there is return information (other than taxpayer return information) which may constitute evidence of a violation by any taxpayer of any Federal criminal law (not involving tax administration), such taxpayer's identity may also be disclosed under clause (i).
(B) Emergency circumstances
(i) Danger of death or physical injury
Under circumstances involving an imminent danger of death or physical injury to any individual, the Secretary may disclose return information to the extent necessary to apprise appropriate officers or employees of any Federal or State law enforcement agency of such circumstances.
(ii) Flight from Federal prosecution
Under circumstances involving the imminent flight of any individual from Federal prosecution, the Secretary may disclose return information to the extent necessary to apprise appropriate officers or employees of any Federal law enforcement agency of such circumstances.
(C) Terrorist activities, etc.
(i) In general
Except as provided in paragraph (6), the Secretary may disclose in writing return information (other than taxpayer return information) that may be related to a terrorist incident, threat, or activity to the extent necessary to apprise the head of the appropriate Federal law enforcement agency responsible for investigating or responding to such terrorist incident, threat, or activity. The head of the agency may disclose such return information to officers and employees of such agency to the extent necessary to investigate or respond to such terrorist incident, threat, or activity.
(ii) Disclosure to the Department of Justice
Returns and taxpayer return information may also be disclosed to the Attorney General under clause (i) to the extent necessary for, and solely for use in preparing, an application under paragraph (7)(D).
(iii) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity shall not be treated as taxpayer return information.
(4) Use of certain disclosed returns and return information in judicial or administrative proceedings
(A) Returns and taxpayer return information
Except as provided in subparagraph (C), any return or taxpayer return information obtained under paragraph (1) or (7)(C) may be disclosed in any judicial or administrative proceeding pertaining to enforcement of a specifically designated Federal criminal statute or related civil forfeiture (not involving tax administration) to which the United States or a Federal agency is a party—
(i) if the court finds that such return or taxpayer return information is probative of a matter in issue relevant in establishing the commission of a crime or the guilt or liability of a party, or
(ii) to the extent required by order of the court pursuant to
(B) Return information (other than taxpayer return information)
Except as provided in subparagraph (C), any return information (other than taxpayer return information) obtained under paragraph (1), (2), (3)(A) or (C), or (7) may be disclosed in any judicial or administrative proceeding pertaining to enforcement of a specifically designated Federal criminal statute or related civil forfeiture (not involving tax administration) to which the United States or a Federal agency is a party.
(C) Confidential informant; impairment of investigations
No return or return information shall be admitted into evidence under subparagraph (A)(i) or (B) if the Secretary determines and notifies the Attorney General or his delegate or the head of the Federal agency that such admission would identify a confidential informant or seriously impair a civil or criminal tax investigation.
(D) Consideration of confidentiality policy
In ruling upon the admissibility of returns or return information, and in the issuance of an order under subparagraph (A)(ii), the court shall give due consideration to congressional policy favoring the confidentiality of returns and return information as set forth in this title.
(E) Reversible error
The admission into evidence of any return or return information contrary to the provisions of this paragraph shall not, as such, constitute reversible error upon appeal of a judgment in the proceeding.
(5) Disclosure to locate fugitives from justice
(A) In general
Except as provided in paragraph (6), the return of an individual or return information with respect to such individual shall, pursuant to and upon the grant of an ex parte order by a Federal district court judge or magistrate judge under subparagraph (B), be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any Federal agency exclusively for use in locating such individual.
(B) Application for order
Any person described in paragraph (1)(B) may authorize an application to a Federal district court judge or magistrate judge for an order referred to in subparagraph (A). Upon such application, such judge or magistrate judge may grant such order if he determines on the basis of the facts submitted by the applicant that—
(i) a Federal arrest warrant relating to the commission of a Federal felony offense has been issued for an individual who is a fugitive from justice,
(ii) the return of such individual or return information with respect to such individual is sought exclusively for use in locating such individual, and
(iii) there is reasonable cause to believe that such return or return information may be relevant in determining the location of such individual.
(6) Confidential informants; impairment of investigations
The Secretary shall not disclose any return or return information under paragraph (1), (2), (3)(A) or (C), (5), (7), or (8) if the Secretary determines (and, in the case of a request for disclosure pursuant to a court order described in paragraph (1)(B) or (5)(B), certifies to the court) that such disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.
(7) Disclosure upon request of information relating to terrorist activities, etc.
(A) Disclosure to law enforcement agencies
(i) In general
Except as provided in paragraph (6), upon receipt by the Secretary of a written request which meets the requirements of clause (iii), the Secretary may disclose return information (other than taxpayer return information) to officers and employees of any Federal law enforcement agency who are personally and directly engaged in the response to or investigation of any terrorist incident, threat, or activity.
(ii) Disclosure to State and local law enforcement agencies
The head of any Federal law enforcement agency may disclose return information obtained under clause (i) to officers and employees of any State or local law enforcement agency but only if such agency is part of a team with the Federal law enforcement agency in such response or investigation and such information is disclosed only to officers and employees who are personally and directly engaged in such response or investigation.
(iii) Requirements
A request meets the requirements of this clause if—
(I) the request is made by the head of any Federal law enforcement agency (or his delegate) involved in the response to or investigation of any terrorist incident, threat, or activity, and
(II) the request sets forth the specific reason or reasons why such disclosure may be relevant to a terrorist incident, threat, or activity.
(iv) Limitation on use of information
Information disclosed under this subparagraph shall be solely for the use of the officers and employees to whom such information is disclosed in such response or investigation.
(v) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity shall not be treated as taxpayer return information.
(B) Disclosure to intelligence agencies
(i) In general
Except as provided in paragraph (6), upon receipt by the Secretary of a written request which meets the requirements of clause (ii), the Secretary may disclose return information (other than taxpayer return information) to those officers and employees of the Department of Justice, the Department of the Treasury, and other Federal intelligence agencies who are personally and directly engaged in the collection or analysis of intelligence and counterintelligence information or investigation concerning any terrorist incident, threat, or activity. For purposes of the preceding sentence, the information disclosed under the preceding sentence shall be solely for the use of such officers and employees in such investigation, collection, or analysis.
(ii) Requirements
A request meets the requirements of this subparagraph if the request—
(I) is made by an individual described in clause (iii), and
(II) sets forth the specific reason or reasons why such disclosure may be relevant to a terrorist incident, threat, or activity.
(iii) Requesting individuals
An individual described in this subparagraph is an individual—
(I) who is an officer or employee of the Department of Justice or the Department of the Treasury who is appointed by the President with the advice and consent of the Senate or who is the Director of the United States Secret Service, and
(II) who is responsible for the collection and analysis of intelligence and counterintelligence information concerning any terrorist incident, threat, or activity.
(iv) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity shall not be treated as taxpayer return information.
(C) Disclosure under ex parte orders
(i) In general
Except as provided in paragraph (6), any return or return information with respect to any specified taxable period or periods shall, pursuant to and upon the grant of an ex parte order by a Federal district court judge or magistrate under clause (ii), be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any Federal law enforcement agency or Federal intelligence agency who are personally and directly engaged in any investigation, response to, or analysis of intelligence and counterintelligence information concerning any terrorist incident, threat, or activity. Return or return information opened to inspection or disclosure pursuant to the preceding sentence shall be solely for the use of such officers and employees in the investigation, response, or analysis, and in any judicial, administrative, or grand jury proceedings, pertaining to such terrorist incident, threat, or activity.
(ii) Application for order
The Attorney General, the Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, or any United States attorney may authorize an application to a Federal district court judge or magistrate for the order referred to in clause (i). Upon such application, such judge or magistrate may grant such order if he determines on the basis of the facts submitted by the applicant that—
(I) there is reasonable cause to believe, based upon information believed to be reliable, that the return or return information may be relevant to a matter relating to such terrorist incident, threat, or activity, and
(II) the return or return information is sought exclusively for use in a Federal investigation, analysis, or proceeding concerning any terrorist incident, threat, or activity.
(D) Special rule for ex parte disclosure by the IRS
(i) In general
Except as provided in paragraph (6), the Secretary may authorize an application to a Federal district court judge or magistrate for the order referred to in subparagraph (C)(i). Upon such application, such judge or magistrate may grant such order if he determines on the basis of the facts submitted by the applicant that the requirements of subparagraph (C)(ii)(I) are met.
(ii) Limitation on use of information
Information disclosed under clause (i)—
(I) may be disclosed only to the extent necessary to apprise the head of the appropriate Federal law enforcement agency responsible for investigating or responding to a terrorist incident, threat, or activity, and
(II) shall be solely for use in a Federal investigation, analysis, or proceeding concerning any terrorist incident, threat, or activity.
The head of such Federal agency may disclose such information to officers and employees of such agency to the extent necessary to investigate or respond to such terrorist incident, threat, or activity.
(8) Comptroller General
(A) Returns available for inspection
Except as provided in subparagraph (C), upon written request by the Comptroller General of the United States, returns and return information shall be open to inspection by, or disclosure to, officers and employees of the Government Accountability Office for the purpose of, and to the extent necessary in, making—
(i) an audit of the Internal Revenue Service, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or the Tax and Trade Bureau, Department of the Treasury, which may be required by
(ii) any audit authorized by subsection (p)(6),
except that no such officer or employee shall, except to the extent authorized by subsection (f) or (p)(6), disclose to any person, other than another officer or employee of such office whose official duties require such disclosure, any return or return information described in section 4424(a) in a form which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer, nor shall such officer or employee disclose any other return or return information, except as otherwise expressly provided by law, to any person other than such other officer or employee of such office in a form which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
(B) Audits of other agencies
(i) In general
Nothing in this section shall prohibit any return or return information obtained under this title by any Federal agency (other than an agency referred to in subparagraph (A)) or by a Trustee as defined in the District of Columbia Retirement Protection Act of 1997, for use in any program or activity from being open to inspection by, or disclosure to, officers and employees of the Government Accountability Office if such inspection or disclosure is—
(I) for purposes of, and to the extent necessary in, making an audit authorized by law of such program or activity, and
(II) pursuant to a written request by the Comptroller General of the United States to the head of such Federal agency.
(ii) Information from Secretary
If the Comptroller General of the United States determines that the returns or return information available under clause (i) are not sufficient for purposes of making an audit of any program or activity of a Federal agency (other than an agency referred to in subparagraph (A)), upon written request by the Comptroller General to the Secretary, returns and return information (of the type authorized by subsection (l) or (m) to be made available to the Federal agency for use in such program or activity) shall be open to inspection by, or disclosure to, officers and employees of the Government Accountability Office for the purpose of, and to the extent necessary in, making such audit.
(iii) Requirement of notification upon completion of audit
Within 90 days after the completion of an audit with respect to which returns or return information were opened to inspection or disclosed under clause (i) or (ii), the Comptroller General of the United States shall notify in writing the Joint Committee on Taxation of such completion. Such notice shall include—
(I) a description of the use of the returns and return information by the Federal agency involved,
(II) such recommendations with respect to the use of returns and return information by such Federal agency as the Comptroller General deems appropriate, and
(III) a statement on the impact of any such recommendations on confidentiality of returns and return information and the administration of this title.
(iv) Certain restrictions made applicable
The restrictions contained in subparagraph (A) on the disclosure of any returns or return information open to inspection or disclosed under such subparagraph shall also apply to returns and return information open to inspection or disclosed under this subparagraph.
(C) Disapproval by Joint Committee on Taxation
Returns and return information shall not be open to inspection or disclosed under subparagraph (A) or (B) with respect to an audit—
(i) unless the Comptroller General of the United States notifies in writing the Joint Committee on Taxation of such audit, and
(ii) if the Joint Committee on Taxation disapproves such audit by a vote of at least two-thirds of its members within the 30-day period beginning on the day the Joint Committee on Taxation receives such notice.
(j) Statistical use
(1) Department of Commerce
Upon request in writing by the Secretary of Commerce, the Secretary shall furnish—
(A) such returns, or return information reflected thereon, to officers and employees of the Bureau of the Census, and
(B) such return information reflected on returns of corporations to officers and employees of the Bureau of Economic Analysis,
as the Secretary may prescribe by regulation for the purpose of, but only to the extent necessary in, the structuring of censuses and national economic accounts and conducting related statistical activities authorized by law.
(2) Federal Trade Commission
Upon request in writing by the Chairman of the Federal Trade Commission, the Secretary shall furnish such return information reflected on any return of a corporation with respect to the tax imposed by
(3) Department of Treasury
Returns and return information shall be open to inspection by or disclosure to officers and employees of the Department of the Treasury whose official duties require such inspection or disclosure for the purpose of, but only to the extent necessary in, preparing economic or financial forecasts, projections, analyses, and statistical studies and conducting related activities. Such inspection or disclosure shall be permitted only upon written request which sets forth the specific reason or reasons why such inspection or disclosure is necessary and which is signed by the head of the bureau or office of the Department of the Treasury requesting the inspection or disclosure.
(4) Anonymous form
No person who receives a return or return information under this subsection shall disclose such return or return information to any person other than the taxpayer to whom it relates except in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
(5) Department of Agriculture
Upon request in writing by the Secretary of Agriculture, the Secretary shall furnish such returns, or return information reflected thereon, as the Secretary may prescribe by regulation to officers and employees of the Department of Agriculture whose official duties require access to such returns or information for the purpose of, but only to the extent necessary in, structuring, preparing, and conducting the census of agriculture pursuant to the Census of Agriculture Act of 1997 (
(6) Congressional Budget Office
Upon written request by the Director of the Congressional Budget Office, the Secretary shall furnish to officers and employees of the Congressional Budget Office return information for the purpose of, but only to the extent necessary for, long-term models of the social security and medicare programs.
(k) Disclosure of certain returns and return information for tax administration purposes
(1) Disclosure of accepted offers-in-compromise
Return information shall be disclosed to members of the general public to the extent necessary to permit inspection of any accepted offer-in-compromise under section 7122 relating to the liability for a tax imposed by this title.
(2) Disclosure of amount of outstanding lien
If a notice of lien has been filed pursuant to section 6323(f), the amount of the outstanding obligation secured by such lien may be disclosed to any person who furnishes satisfactory written evidence that he has a right in the property subject to such lien or intends to obtain a right in such property.
(3) Disclosure of return information to correct misstatements of fact
The Secretary may, but only following approval by the Joint Committee on Taxation, disclose such return information or any other information with respect to any specific taxpayer to the extent necessary for tax administration purposes to correct a misstatement of fact published or disclosed with respect to such taxpayer's return or any transaction of the taxpayer with the Internal Revenue Service.
(4) Disclosure to competent authority under tax convention
A return or return information may be disclosed to a competent authority of a foreign government which has an income tax or gift and estate tax convention, or other convention or bilateral agreement relating to the exchange of tax information, with the United States but only to the extent provided in, and subject to the terms and conditions of, such convention or bilateral agreement.
(5) State agencies regulating tax return preparers
Taxpayer identity information with respect to any tax return preparer, and information as to whether or not any penalty has been assessed against such tax return preparer under section 6694, 6695, or 7216, may be furnished to any agency, body, or commission lawfully charged under any State or local law with the licensing, registration, or regulation of tax return preparers. Such information may be furnished only upon written request by the head of such agency, body, or commission designating the officers or employees to whom such information is to be furnished. Information may be furnished and used under this paragraph only for purposes of the licensing, registration, or regulation of tax return preparers.
(6) Disclosure by certain officers and employees for investigative purposes
An internal revenue officer or employee and an officer or employee of the Office of Treasury Inspector General for Tax Administration may, in connection with his official duties relating to any audit, collection activity, or civil or criminal tax investigation or any other offense under the internal revenue laws, disclose return information to the extent that such disclosure is necessary in obtaining information, which is not otherwise reasonably available, with respect to the correct determination of tax, liability for tax, or the amount to be collected or with respect to the enforcement of any other provision of this title. Such disclosures shall be made only in such situations and under such conditions as the Secretary may prescribe by regulation. This paragraph shall not apply to any disclosure to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) which is made under paragraph (13)(A).
(7) Disclosure of excise tax registration information
To the extent the Secretary determines that disclosure is necessary to permit the effective administration of subtitle D, the Secretary may disclose—
(A) the name, address, and registration number of each person who is registered under any provision of subtitle D (and, in the case of a registered terminal operator, the address of each terminal operated by such operator), and
(B) the registration status of any person.
(8) Levies on certain government payments
(A) Disclosure of return information in levies on Financial Management Service
In serving a notice of levy, or release of such levy, with respect to any applicable government payment, the Secretary may disclose to officers and employees of the Financial Management Service—
(i) return information, including taxpayer identity information,
(ii) the amount of any unpaid liability under this title (including penalties and interest), and
(iii) the type of tax and tax period to which such unpaid liability relates.
(B) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) may be used by officers and employees of the Financial Management Service only for the purpose of, and to the extent necessary in, transferring levied funds in satisfaction of the levy, maintaining appropriate agency records in regard to such levy or the release thereof, notifying the taxpayer and the agency certifying such payment that the levy has been honored, or in the defense of any litigation ensuing from the honor of such levy.
(C) Applicable government payment
For purposes of this paragraph, the term "applicable government payment" means—
(i) any Federal payment (other than a payment for which eligibility is based on the income or assets (or both) of a payee) certified to the Financial Management Service for disbursement, and
(ii) any other payment which is certified to the Financial Management Service for disbursement and which the Secretary designates by published notice.
(9) Disclosure of information to administer section 6311
The Secretary may disclose returns or return information to financial institutions and others to the extent the Secretary deems necessary for the administration of section 6311. Disclosures of information for purposes other than to accept payments by checks or money orders shall be made only to the extent authorized by written procedures promulgated by the Secretary.
(10) Disclosure of certain returns and return information to certain prison officials
(A) In general
Under such procedures as the Secretary may prescribe, the Secretary may disclose to officers and employees of the Federal Bureau of Prisons and of any State agency charged with the responsibility for administration of prisons any returns or return information with respect to individuals incarcerated in Federal or State prison systems whom the Secretary has determined may have filed or facilitated the filing of a false or fraudulent return to the extent that the Secretary determines that such disclosure is necessary to permit effective Federal tax administration.
(B) Disclosure to contractor-run prisons
Under such procedures as the Secretary may prescribe, the disclosures authorized by subparagraph (A) may be made to contractors responsible for the operation of a Federal or State prison on behalf of such Bureau or agency.
(C) Restrictions on use of disclosed information
Any return or return information received under this paragraph shall be used only for the purposes of and to the extent necessary in taking administrative action to prevent the filing of false and fraudulent returns, including administrative actions to address possible violations of administrative rules and regulations of the prison facility and in administrative and judicial proceedings arising from such administrative actions.
(D) Restrictions on redisclosure and disclosure to legal representatives
Notwithstanding subsection (h)—
(i) Restrictions on redisclosure
Except as provided in clause (ii), any officer, employee, or contractor of the Federal Bureau of Prisons or of any State agency charged with the responsibility for administration of prisons shall not disclose any information obtained under this paragraph to any person other than an officer or employee or contractor of such Bureau or agency personally and directly engaged in the administration of prison facilities on behalf of such Bureau or agency.
(ii) Disclosure to legal representatives
The returns and return information disclosed under this paragraph may be disclosed to the duly authorized legal representative of the Federal Bureau of Prisons, State agency, or contractor charged with the responsibility for administration of prisons, or of the incarcerated individual accused of filing the false or fraudulent return who is a party to an action or proceeding described in subparagraph (C), solely in preparation for, or for use in, such action or proceeding.
(11) Disclosure of return information to Department of State for purposes of passport revocation under section 7345
(A) In general
The Secretary shall, upon receiving a certification described in section 7345, disclose to the Secretary of State return information with respect to a taxpayer who has a seriously delinquent tax debt described in such section. Such return information shall be limited to—
(i) the taxpayer identity information with respect to such taxpayer, and
(ii) the amount of such seriously delinquent tax debt.
(B) Restriction on disclosure
Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of State for the purposes of, and to the extent necessary in, carrying out the requirements of section 32101 of the FAST Act.
(12) Qualified tax collection contractors
Persons providing services pursuant to a qualified tax collection contract under section 6306 may, if speaking to a person who has identified himself or herself as having the name of the taxpayer to which a tax receivable (within the meaning of such section) relates, identify themselves as contractors of the Internal Revenue Service and disclose the business name of the contractor, and the nature, subject, and reason for the contact. Disclosures under this paragraph shall be made only in such situations and under such conditions as have been approved by the Secretary.
(13) Disclosure to whistleblowers
(A) In general
The Secretary may disclose, to any individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a), return information related to the investigation of any taxpayer with respect to whom the individual has provided such information, but only to the extent that such disclosure is necessary in obtaining information, which is not otherwise reasonably available, with respect to the correct determination of tax liability for tax, or the amount to be collected with respect to the enforcement of any other provision of this title.
(B) Updates on whistleblower investigations
The Secretary shall disclose to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) the following:
(i) Not later than 60 days after a case for which the individual has provided information has been referred for an audit or examination, a notice with respect to such referral.
(ii) Not later than 60 days after a taxpayer with respect to whom the individual has provided information has made a payment of tax with respect to tax liability to which such information relates, a notice with respect to such payment.
(iii) Subject to such requirements and conditions as are prescribed by the Secretary, upon a written request by such individual—
(I) information on the status and stage of any investigation or action related to such information, and
(II) in the case of a determination of the amount of any award under section 7623(b), the reasons for such determination.
Clause (iii) shall not apply to any information if the Secretary determines that disclosure of such information would seriously impair Federal tax administration. Information described in clauses (i), (ii), and (iii) may be disclosed to a designee of the individual providing such information in accordance with guidance provided by the Secretary.
(14) Disclosure of return information for purposes of cybersecurity and the prevention of identity theft tax refund fraud
(A) In general
Under such procedures and subject to such conditions as the Secretary may prescribe, the Secretary may disclose specified return information to specified ISAC participants to the extent that the Secretary determines such disclosure is in furtherance of effective Federal tax administration relating to the detection or prevention of identity theft tax refund fraud, validation of taxpayer identity, authentication of taxpayer returns, or detection or prevention of cybersecurity threats.
(B) Specified ISAC participants
For purposes of this paragraph—
(i) In general
The term "specified ISAC participant" means—
(I) any person designated by the Secretary as having primary responsibility for a function performed with respect to the information sharing and analysis center described in section 2003(a) of the Taxpayer First Act, and
(II) any person subject to the requirements of section 7216 and which is a participant in such information sharing and analysis center.
(ii) Information sharing agreement
Such term shall not include any person unless such person has entered into a written agreement with the Secretary setting forth the terms and conditions for the disclosure of information to such person under this paragraph, including requirements regarding the protection and safeguarding of such information by such person.
(C) Specified return information
For purposes of this paragraph, the term "specified return information" means—
(i) in the case of a return which is in connection with a case of potential identity theft refund fraud—
(I) in the case of such return filed electronically, the internet protocol address, device identification, email domain name, speed of completion, method of authentication, refund method, and such other return information related to the electronic filing characteristics of such return as the Secretary may identify for purposes of this subclause, and
(II) in the case of such return prepared by a tax return preparer, identifying information with respect to such tax return preparer, including the preparer taxpayer identification number and electronic filer identification number of such preparer,
(ii) in the case of a return which is in connection with a case of a identity theft refund fraud which has been confirmed by the Secretary (pursuant to such procedures as the Secretary may provide), the information referred to in subclauses (I) and (II) of clause (i), the name and taxpayer identification number of the taxpayer as it appears on the return, and any bank account and routing information provided for making a refund in connection with such return, and
(iii) in the case of any cybersecurity threat to the Internal Revenue Service, information similar to the information described in subclauses (I) and (II) of clause (i) with respect to such threat.
(D) Restriction on use of disclosed information
(i) Designated third parties
Any return information received by a person described in subparagraph (B)(i)(I) shall be used only for the purposes of and to the extent necessary in—
(I) performing the function such person is designated to perform under such subparagraph,
(II) facilitating disclosures authorized under subparagraph (A) to persons described in subparagraph (B)(i)(II), and
(III) facilitating disclosures authorized under subsection (d) to participants in such information sharing and analysis center.
(ii) Return preparers
Any return information received by a person described in subparagraph (B)(i)(II) shall be treated for purposes of section 7216 as information furnished to such person for, or in connection with, the preparation of a return of the tax imposed under
(E) Data protection and safeguards
Return information disclosed under this paragraph shall be subject to such protections and safeguards as the Secretary may require in regulations or other guidance or in the written agreement referred to in subparagraph (B)(ii). Such written agreement shall include a requirement that any unauthorized access to information disclosed under this paragraph, and any breach of any system in which such information is held, be reported to the Treasury Inspector General for Tax Administration.
(15) Disclosures to Social Security Administration to identify tax receivables not eligible for collection pursuant to qualified tax collection contracts
In the case of any individual involved with a tax receivable which the Secretary has identified for possible collection pursuant to a qualified tax collection contract (as defined in section 6306(b)), the Secretary may disclose the taxpayer identity and date of birth of such individual to officers, employees, and contractors of the Social Security Administration to determine if such tax receivable is not eligible for collection pursuant to such a qualified tax collection contract by reason of section 6306(d)(3)(E).
(l) Disclosure of returns and return information for purposes other than tax administration
(1) Disclosure of certain returns and return information to Social Security Administration and Railroad Retirement Board
The Secretary may, upon written request, disclose returns and return information with respect to—
(A) taxes imposed by chapters 2, 21, and 24, to the Social Security Administration for purposes of its administration of the Social Security Act;
(B) a plan to which part I of subchapter D of
(C) taxes imposed by
(2) Disclosure of returns and return information to the Department of Labor and Pension Benefit Guaranty Corporation
The Secretary may, upon written request, furnish returns and return information to the proper officers and employees of the Department of Labor and the Pension Benefit Guaranty Corporation for purposes of, but only to the extent necessary in, the administration of titles I and IV of the Employee Retirement Income Security Act of 1974.
(3) Disclosure that applicant for Federal loan has tax delinquent account
(A) In general
Upon written request, the Secretary may disclose to the head of the Federal agency administering any included Federal loan program whether or not an applicant for a loan under such program has a tax delinquent account.
(B) Restriction on disclosure
Any disclosure under subparagraph (A) shall be made only for the purpose of, and to the extent necessary in, determining the creditworthiness of the applicant for the loan in question.
(C) Included Federal loan program defined
For purposes of this paragraph, the term "included Federal loan program" means any program under which the United States or a Federal agency makes, guarantees, or insures loans.
(4) Disclosure of returns and return information for use in personnel or claimant representative matters
The Secretary may disclose returns and return information—
(A) upon written request—
(i) to an employee or former employee of the Department of the Treasury, or to the duly authorized legal representative of such employee or former employee, who is or may be a party to any administrative action or proceeding affecting the personnel rights of such employee or former employee; or
(ii) to any person, or to the duly authorized legal representative of such person, whose rights are or may be affected by an administrative action or proceeding under
solely for use in the action or proceeding, or in preparation for the action or proceeding, but only to the extent that the Secretary determines that such returns or return information is or may be relevant and material to the action or proceeding; or
(B) to officers and employees of the Department of the Treasury for use in any action or proceeding described in subparagraph (A), or in preparation for such action or proceeding, to the extent necessary to advance or protect the interests of the United States.
(5) Social Security Administration
Upon written request by the Commissioner of Social Security, the Secretary may disclose information returns filed pursuant to part III of subchapter A of
(A) carrying out, in accordance with an agreement entered into pursuant to section 232 of the Social Security Act, an effective return processing program; or
(B) providing information regarding the mortality status of individuals for epidemiological and similar research in accordance with section 1106(d) of the Social Security Act.
(6) Disclosure of return information to Federal, State, and local child support enforcement agencies
(A) Return information from Internal Revenue Service
The Secretary may, upon written request, disclose to the appropriate Federal, State, or local child support enforcement agency—
(i) available return information from the master files of the Internal Revenue Service relating to the social security account number (or numbers, if the individual involved has more than one such number), address, filing status, amounts and nature of income, and the number of dependents reported on any return filed by, or with respect to, any individual with respect to whom child support obligations are sought to be established or enforced pursuant to the provisions of part D of title IV of the Social Security Act and with respect to any individual to whom such support obligations are owing, and
(ii) available return information reflected on any return filed by, or with respect to, any individual described in clause (i) relating to the amount of such individual's gross income (as defined in section 61) or consisting of the names and addresses of payors of such income and the names of any dependents reported on such return, but only if such return information is not reasonably available from any other source.
(B) Disclosure to certain agents
The following information disclosed to any child support enforcement agency under subparagraph (A) with respect to any individual with respect to whom child support obligations are sought to be established or enforced may be disclosed by such agency to any agent of such agency which is under contract with such agency to carry out the purposes described in subparagraph (C):
(i) The address and social security account number (or numbers) of such individual.
(ii) The amount of any reduction under section 6402(c) (relating to offset of past-due support against overpayments) in any overpayment otherwise payable to such individual.
(C) Restriction on disclosure
Information may be disclosed under this paragraph only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.
(7) Disclosure of return information to Federal, State, and local agencies administering certain programs under the Social Security Act, the Food and Nutrition Act of 2008, or title 38, United States Code , or certain housing assistance programs
(A) Return information from Social Security Administration
The Commissioner of Social Security shall, upon written request, disclose return information from returns with respect to net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income, which have been disclosed to the Social Security Administration as provided by paragraph (1) or (5) of this subsection, to any Federal, State, or local agency administering a program listed in subparagraph (D).
(B) Return information from Internal Revenue Service
The Secretary shall, upon written request, disclose current return information from returns with respect to unearned income from the Internal Revenue Service files to any Federal, State, or local agency administering a program listed in subparagraph (D).
(C) Restriction on disclosure
The Commissioner of Social Security and the Secretary shall disclose return information under subparagraphs (A) and (B) only for purposes of, and to the extent necessary in, determining eligibility for, or the correct amount of, benefits under a program listed in subparagraph (D).
(D) Programs to which rule applies
The programs to which this paragraph applies are:
(i) a State program funded under part A of title IV of the Social Security Act;
(ii) medical assistance provided under a State plan approved under title XIX of the Social Security Act or subsidies provided under section 1860D–14 of such Act;
(iii) supplemental security income benefits provided under title XVI of the Social Security Act, and federally administered supplementary payments of the type described in section 1616(a) of such Act (including payments pursuant to an agreement entered into under section 212(a) of
(iv) any benefits provided under a State plan approved under title I, X, XIV, or XVI of the Social Security Act (as those titles apply to Puerto Rico, Guam, and the Virgin Islands);
(v) unemployment compensation provided under a State law described in
(vi) assistance provided under the Food and Nutrition Act of 2008;
(vii) State-administered supplementary payments of the type described in section 1616(a) of the Social Security Act (including payments pursuant to an agreement entered into under section 212(a) of
(viii)(I) any needs-based pension provided under
(II) parents' dependency and indemnity compensation provided under
(III) health-care services furnished under sections 1710(a)(2)(G), 1710(a)(3), and 1710(b) of such title; and
(IV) compensation paid under
(ix) any housing assistance program administered by the Department of Housing and Urban Development that involves initial and periodic review of an applicant's or participant's income, except that return information may be disclosed under this clause only on written request by the Secretary of Housing and Urban Development and only for use by officers and employees of the Department of Housing and Urban Development with respect to applicants for and participants in such programs.
Only return information from returns with respect to net earnings from self-employment and wages may be disclosed under this paragraph for use with respect to any program described in clause (viii)(IV).
(8) Disclosure of certain return information by Social Security Administration to Federal, State, and local child support enforcement agencies
(A) In general
Upon written request, the Commissioner of Social Security shall disclose directly to officers and employees of a Federal or State or local child support enforcement agency return information from returns with respect to social security account numbers, net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income which have been disclosed to the Social Security Administration as provided by paragraph (1) or (5) of this subsection.
(B) Restriction on disclosure
The Commissioner of Social Security shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations. For purposes of the preceding sentence, the term "child support obligations" only includes obligations which are being enforced pursuant to a plan described in section 454 of the Social Security Act which has been approved by the Secretary of Health and Human Services under part D of title IV of such Act.
(C) State or local child support enforcement agency
For purposes of this paragraph, the term "State or local child support enforcement agency" means any agency of a State or political subdivision thereof operating pursuant to a plan described in subparagraph (B).
(9) Disclosure of alcohol fuel producers to administrators of State alcohol laws
Notwithstanding any other provision of this section, the Secretary may disclose—
(A) the name and address of any person who is qualified to produce alcohol for fuel use under section 5181, and
(B) the location of any premises to be used by such person in producing alcohol for fuel,
to any State agency, body, or commission, or its legal representative, which is charged under the laws of such State with responsibility for administration of State alcohol laws solely for use in the administration of such laws.
(10) Disclosure of certain information to agencies requesting a reduction under subsection (c), (d), (e), or (f) of section 6402
(A) Return information from Internal Revenue Service
The Secretary may, upon receiving a written request, disclose to officers and employees of any agency seeking a reduction under subsection (c), (d), (e), or (f) of section 6402, to officers and employees of the Department of Labor for purposes of facilitating the exchange of data in connection with a notice submitted under subsection (f)(5)(C) of section 6402, and to officers and employees of the Department of the Treasury in connection with such reduction—
(i) taxpayer identity information with respect to the taxpayer against whom such a reduction was made or not made and with respect to any other person filing a joint return with such taxpayer,
(ii) the fact that a reduction has been made or has not been made under such subsection with respect to such taxpayer,
(iii) the amount of such reduction,
(iv) whether such taxpayer filed a joint return, and
(v) the fact that a payment was made (and the amount of the payment) to the spouse of the taxpayer on the basis of a joint return.
(B) Restriction on use of disclosed information
(i) Any officers and employees of an agency receiving return information under subparagraph (A) shall use such information only for the purposes of, and to the extent necessary in, establishing appropriate agency records, locating any person with respect to whom a reduction under subsection (c), (d), (e), or (f) of section 6402 is sought for purposes of collecting the debt with respect to which the reduction is sought, or in the defense of any litigation or administrative procedure ensuing from a reduction made under subsection (c), (d), (e), or (f) of section 6402.
(ii) Notwithstanding clause (i), return information disclosed to officers and employees of the Department of Labor may be accessed by agents who maintain and provide technological support to the Department of Labor's Interstate Connection Network (ICON) solely for the purpose of providing such maintenance and support.
(11) Disclosure of return information to carry out Federal Employees' Retirement System
(A) In general
The Commissioner of Social Security shall, on written request, disclose to the Office of Personnel Management return information from returns with respect to net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income, which have been disclosed to the Social Security Administration as provided by paragraph (1) or (5).
(B) Restriction on disclosure
The Commissioner of Social Security shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, the administration of chapters 83 and 84 of
(12) Disclosure of certain taxpayer identity information for verification of employment status of medicare beneficiary and spouse of medicare beneficiary
(A) Return information from Internal Revenue Service
The Secretary shall, upon written request from the Commissioner of Social Security, disclose to the Commissioner available filing status and taxpayer identity information from the individual master files of the Internal Revenue Service relating to whether any medicare beneficiary identified by the Commissioner was a married individual (as defined in section 7703) for any specified year after 1986, and, if so, the name of the spouse of such individual and such spouse's TIN.
(B) Return information from Social Security Administration
The Commissioner of Social Security shall, upon written request from the Administrator of the Centers for Medicare & Medicaid Services, disclose to the Administrator the following information:
(i) The name and TIN of each medicare beneficiary who is identified as having received wages (as defined in section 3401(a)), above an amount (if any) specified by the Secretary of Health and Human Services, from a qualified employer in a previous year.
(ii) For each medicare beneficiary who was identified as married under subparagraph (A) and whose spouse is identified as having received wages, above an amount (if any) specified by the Secretary of Health and Human Services, from a qualified employer in a previous year—
(I) the name and TIN of the medicare beneficiary, and
(II) the name and TIN of the spouse.
(iii) With respect to each such qualified employer, the name, address, and TIN of the employer and the number of individuals with respect to whom written statements were furnished under section 6051 by the employer with respect to such previous year.
(C) Disclosure by Centers for Medicare & Medicaid Services
With respect to the information disclosed under subparagraph (B), the Administrator of the Centers for Medicare & Medicaid Services may disclose—
(i) to the qualified employer referred to in such subparagraph the name and TIN of each individual identified under such subparagraph as having received wages from the employer (hereinafter in this subparagraph referred to as the "employee") for purposes of determining during what period such employee or the employee's spouse may be (or have been) covered under a group health plan of the employer and what benefits are or were covered under the plan (including the name, address, and identifying number of the plan),
(ii) to any group health plan which provides or provided coverage to such an employee or spouse, the name of such employee and the employee's spouse (if the spouse is a medicare beneficiary) and the name and address of the employer, and, for the purpose of presenting a claim to the plan—
(I) the TIN of such employee if benefits were paid under title XVIII of the Social Security Act with respect to the employee during a period in which the plan was a primary plan (as defined in section 1862(b)(2)(A) of the Social Security Act), and
(II) the TIN of such spouse if benefits were paid under such title with respect to the spouse during such period, and
(iii) to any agent of such Administrator the information referred to in subparagraph (B) for purposes of carrying out clauses (i) and (ii) on behalf of such Administrator.
(D) Special rules
(i) Restrictions on disclosure
Information may be disclosed under this paragraph only for purposes of, and to the extent necessary in, determining the extent to which any medicare beneficiary is covered under any group health plan.
(ii) Timely response to requests
Any request made under subparagraph (A) or (B) shall be complied with as soon as possible but in no event later than 120 days after the date the request was made.
(E) Definitions
For purposes of this paragraph—
(i) Medicare beneficiary
The term "medicare beneficiary" means an individual entitled to benefits under part A, or enrolled under part B, of title XVIII of the Social Security Act, but does not include such an individual enrolled in part A under section 1818.
(ii) Group health plan
The term "group health plan" means any group health plan (as defined in section 5000(b)(1)).
(iii) Qualified employer
The term "qualified employer" means, for a calendar year, an employer which has furnished written statements under section 6051 with respect to at least 20 individuals for wages paid in the year.
(13) Disclosure of return information to carry out the Higher Education Act of 1965
(A) Applications and recertifications for income-contingent or income-based repayment
The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, or repayment obligations under, income-contingent or income-based repayment plans under title IV of the Higher Education Act of 1965 with respect to loans under part D of such title, the following return information from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(2) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure:
(i) Taxpayer identity information.
(ii) Filing status.
(iii) Adjusted gross income.
(iv) Total number of exemptions claimed, if applicable.
(v) Number of dependents taken into account in determining the credit allowed under section 24.
(vi) If applicable, the fact that there was no return filed.
(B) Discharge of loan based on total and permanent disability
The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) monitoring and reinstating loans under title IV of the Higher Education Act of 1965 that were discharged based on a total and permanent disability (within the meaning of section 437(a) of such Act), the following return information from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(3) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure:
(i) The return information described in clauses (i), (ii), and (vi) of subparagraph (A).
(ii) The return information described in subparagraph (C)(ii).
(C) Federal student financial aid
The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, and amount of, Federal student financial aid under a program authorized under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965 the following return information from returns (for the taxable year used for purposes of section 480(a) of such Act) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(1) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure:
(i) Return information described in clauses (i) through (vi) of subparagraph (A).
(ii) The amount of any net earnings from self-employment (as defined in section 1402(a)), wages (as defined in section 3121(a) or 3401(a)), and taxable income from a farming business (as defined in section 263A(e)(4)).
(iii) Amount of total income tax.
(iv) Amount of any credit allowed under section 25A.
(v) Amount of individual retirement account distributions not included in adjusted gross income.
(vi) Amount of individual retirement account contributions and payments to self-employed SEP, Keogh, and other qualified plans which were deducted from income.
(vii) Amount of tax-exempt interest received.
(viii) Amounts from retirement pensions and annuities not included in adjusted gross income.
(ix) If applicable, the fact that any of the following schedules (or equivalent successor schedules) were filed with the return:
(I) Schedule A.
(II) Schedule B.
(III) Schedule D.
(IV) Schedule E.
(V) Schedule F.
(VI) Schedule H.
(x) If applicable, the amount reported on Schedule C (or an equivalent successor schedule) as net profit or loss.
(D) Additional uses of disclosed information
(i) In general
In addition to the purposes for which information is disclosed under subparagraphs (A), (B), and (C), return information so disclosed may be used by an authorized person, with respect to income-contingent or income-based repayment plans, awards of Federal student financial aid under a program authorized under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965, and discharges of loans based on a total and permanent disability (within the meaning of section 437(a) of such Act), for purposes of—
(I) reducing the net cost of improper payments under such plans, relating to such awards, or relating to such discharges,
(II) oversight activities by the Office of Inspector General of the Department of Education as authorized by the Inspector General Act of 1978, and
(III) conducting analyses and forecasts for estimating costs related to such plans, awards, or discharges.
(ii) Limitation
The purposes described in clause (i) shall not include the conduct of criminal investigations or prosecutions.
(iii) Redisclosure to institutions of higher education, State higher education agencies, and designated scholarship organizations
Authorized persons may redisclose return information received under subparagraph (C), solely for the use in the application, award, and administration of financial aid awarded by the Federal government or awarded by a person described in subclause (I), (II), or (III), to the following persons:
(I) An institution of higher education participating in a program under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965.
(II) A State higher education agency.
(III) A scholarship organization which is an entity designated (prior to the date of the enactment of this clause) by the Secretary of Education under section 483(a)(3)(E) of such Act.
This clause shall only apply to the extent that the taxpayer with respect to whom the return information relates provides written consent for such redisclosure to the Secretary of Education. Under such terms and conditions as may be prescribed by the Secretary, after consultation with the Department of Education, an institution of higher education described in subclause (I) or a State higher education agency described in subclause (II) may designate a contractor of such institution or state agency to receive return information on behalf of such institution or state agency to administer aspects of the institution's or state agency's activities for the application, award, and administration of such financial aid.
(iv) Redisclosure to Office of Inspector General, independent auditors, and contractors
Any return information which is redisclosed under clause (iii)—
(I) may be further disclosed by persons described in subclauses (I), (II), or (III) of clause (iii) or persons designated in the last sentence of clause (iii) to the Office of Inspector General of the Department of Education and independent auditors conducting audits of such person's administration of the programs for which the return information was received, and
(II) may be further disclosed by persons described in subclauses (I), (II), or (III) of clause (iii) to contractors of such entities,
but only to the extent necessary in carrying out the purposes described in such clause (iii).
(v) Redisclosure to family members
In addition to the purposes for which information is disclosed and used under subparagraphs (A) and (C), or redisclosed under clause (iii), any return information so disclosed or redisclosed may be further disclosed to any individual certified by the Secretary of Education as having provided approval under paragraph (1) or (2) of section 494(a) of the Higher Education Act of 1965, as the case may be, for disclosure related to the income-contingent or income-based repayment plan under subparagraph (A) or the eligibility for, and amount of, Federal student financial aid described in subparagraph (C).
(vi) Redisclosure of FAFSA information
Return information received under subparagraph (C) may be redisclosed in accordance with subsection (c) of section 494 of the Higher Education Act of 1965 (as in effect on the date of enactment of the COVID-related Tax Relief Act of 2020) to carry out the purposes specified in such subsection.
(E) Authorized person
For purposes of this paragraph, the term "authorized person" means, with respect to information disclosed under subparagraph (A), (B), or (C), any person who—
(i) is an officer, employee, or contractor, of the Department of Education, and
(ii) is specifically authorized and designated by the Secretary of Education for purposes of such subparagraph (applied separately with respect to each such subparagraph).
(F) Joint returns
In the case of a joint return, any disclosure authorized under subparagraph (A), (B), or (C), and any redisclosure authorized under clause (iii), (iv) 2 (v), or (vi) of subparagraph (D), with respect to an individual shall be treated for purposes of this paragraph as applying with respect to the taxpayer.
(14) Disclosure of return information to United States Customs Service
The Secretary may, upon written request from the Commissioner of the United States Customs Service, disclose to officers and employees of the Department of the Treasury such return information with respect to taxes imposed by chapters 1 and 6 as the Secretary may prescribe by regulations, solely for the purpose of, and only to the extent necessary in—
(A) ascertaining the correctness of any entry in audits as provided for in section 509 of the Tariff Act of 1930 (
(B) other actions to recover any loss of revenue, or to collect duties, taxes, and fees, determined to be due and owing pursuant to such audits.
(15) Disclosure of returns filed under section 6050I
The Secretary may, upon written request, disclose to officers and employees of—
(A) any Federal agency,
(B) any agency of a State or local government, or
(C) any agency of the government of a foreign country,
information contained on returns filed under section 6050I. Any such disclosure shall be made on the same basis, and subject to the same conditions, as apply to disclosures of information on reports filed under
(16) Disclosure of return information for purposes of administering the District of Columbia Retirement Protection Act of 1997
(A) In general
Upon written request available return information (including such information disclosed to the Social Security Administration under paragraph (1) or (5) of this subsection), relating to the amount of wage income (as defined in section 3121(a) or 3401(a)), the name, address, and identifying number assigned under section 6109, of payors of wage income, taxpayer identity (as defined in section 6103(b)(6)), and the occupational status reflected on any return filed by, or with respect to, any individual with respect to whom eligibility for, or the correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997, is sought to be determined, shall be disclosed by the Commissioner of Social Security, or to the extent not available from the Social Security Administration, by the Secretary, to any duly authorized officer or employee of the Department of the Treasury, or a Trustee or any designated officer or employee of a Trustee (as defined in the District of Columbia Retirement Protection Act of 1997), or any actuary engaged by a Trustee under the terms of the District of Columbia Retirement Protection Act of 1997, whose official duties require such disclosure, solely for the purpose of, and to the extent necessary in, determining an individual's eligibility for, or the correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997.
(B) Disclosure for use in judicial or administrative proceedings
Return information disclosed to any person under this paragraph may be disclosed in a judicial or administrative proceeding relating to the determination of an individual's eligibility for, or the correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997.
(17) Disclosure to National Archives and Records Administration
The Secretary shall, upon written request from the Archivist of the United States, disclose or authorize the disclosure of returns and return information to officers and employees of the National Archives and Records Administration for purposes of, and only to the extent necessary in, the appraisal of records for destruction or retention. No such officer or employee shall, except to the extent authorized by subsection (f), (i)(8), or (p), disclose any return or return information disclosed under the preceding sentence to any person other than to the Secretary, or to another officer or employee of the National Archives and Records Administration whose official duties require such disclosure for purposes of such appraisal.
(18) Disclosure of return information for purposes of carrying out a program for advance payment of credit for health insurance costs of eligible individuals
The Secretary may disclose to providers of health insurance for any certified individual (as defined in section 7527(c)) return information with respect to such certified individual only to the extent necessary to carry out the program established by section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals).
(19) Disclosure of return information for purposes of providing transitional assistance under medicare discount card program
(A) In general
The Secretary, upon written request from the Secretary of Health and Human Services pursuant to carrying out section 1860D–31 of the Social Security Act, shall disclose to officers, employees, and contractors of the Department of Health and Human Services with respect to a taxpayer for the applicable year—
(i)(I) whether the adjusted gross income, as modified in accordance with specifications of the Secretary of Health and Human Services for purposes of carrying out such section, of such taxpayer and, if applicable, such taxpayer's spouse, for the applicable year, exceeds the amounts specified by the Secretary of Health and Human Services in order to apply the 100 and 135 percent of the poverty lines under such section, (II) whether the return was a joint return, and (III) the applicable year, or
(ii) if applicable, the fact that there is no return filed for such taxpayer for the applicable year.
(B) Definition of applicable year
For the purposes of this subsection, the term "applicable year" means the most recent taxable year for which information is available in the Internal Revenue Service's taxpayer data information systems, or, if there is no return filed for such taxpayer for such year, the prior taxable year.
(C) Restriction on use of disclosed information
Return information disclosed under this paragraph may be used only for the purposes of determining eligibility for and administering transitional assistance under section 1860D–31 of the Social Security Act.
(20) Disclosure of return information to carry out Medicare part B premium subsidy adjustment and part D base beneficiary premium increase
(A) In general
The Secretary shall, upon written request from the Commissioner of Social Security, disclose to officers, employees, and contractors of the Social Security Administration return information of a taxpayer whose premium (according to the records of the Secretary) may be subject to adjustment under section 1839(i) or increase under section 1860D–13(a)(7) of the Social Security Act. Such return information shall be limited to—
(i) taxpayer identity information with respect to such taxpayer,
(ii) the filing status of such taxpayer,
(iii) the adjusted gross income of such taxpayer,
(iv) the amounts excluded from such taxpayer's gross income under sections 135 and 911 to the extent such information is available,
(v) the interest received or accrued during the taxable year which is exempt from the tax imposed by
(vi) the amounts excluded from such taxpayer's gross income by sections 931 and 933 to the extent such information is available,
(vii) such other information relating to the liability of the taxpayer as is prescribed by the Secretary by regulation as might indicate in the case of a taxpayer who is an individual described in subsection (i)(4)(B)(iii) of section 1839 of the Social Security Act that the amount of the premium of the taxpayer under such section may be subject to adjustment under subsection (i) of such section or increase under section 1860D–13(a)(7) of such Act and the amount of such adjustment, and
(viii) the taxable year with respect to which the preceding information relates.
(B) Restriction on use of disclosed information
(i) In general
Return information disclosed under subparagraph (A) may be used by officers, employees, and contractors of the Social Security Administration only for the purposes of, and to the extent necessary in, establishing the appropriate amount of any premium adjustment under such section 1839(i) or increase under such section 1860D–13(a)(7) or for the purpose of resolving taxpayer appeals with respect to any such premium adjustment or increase.
(ii) Disclosure to other agencies
Officers, employees, and contractors of the Social Security Administration may disclose—
(I) the taxpayer identity information and the amount of the premium subsidy adjustment or premium increase with respect to a taxpayer described in subparagraph (A) to officers, employees, and contractors of the Centers for Medicare and Medicaid Services, to the extent that such disclosure is necessary for the collection of the premium subsidy amount or the increased premium amount,
(II) the taxpayer identity information and the amount of the premium subsidy adjustment or the increased premium amount with respect to a taxpayer described in subparagraph (A) to officers and employees of the Office of Personnel Management and the Railroad Retirement Board, to the extent that such disclosure is necessary for the collection of the premium subsidy amount or the increased premium amount,
(III) return information with respect to a taxpayer described in subparagraph (A) to officers and employees of the Department of Health and Human Services to the extent necessary to resolve administrative appeals of such premium subsidy adjustment or increased premium, and
(IV) return information with respect to a taxpayer described in subparagraph (A) to officers and employees of the Department of Justice for use in judicial proceedings to the extent necessary to carry out the purposes described in clause (i).
(21) Disclosure of return information to carry out eligibility requirements for certain programs
(A) In general
The Secretary, upon written request from the Secretary of Health and Human Services, shall disclose to officers, employees, and contractors of the Department of Health and Human Services return information of any taxpayer whose income is relevant in determining any premium tax credit under section 36B or any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act or eligibility for participation in a State medicaid program under title XIX of the Social Security Act, a State's children's health insurance program under title XXI of the Social Security Act, or a basic health program under section 1331 of Patient Protection and Affordable Care Act. Such return information shall be limited to—
(i) taxpayer identity information with respect to such taxpayer,
(ii) the filing status of such taxpayer,
(iii) the number of individuals for whom a deduction is allowed under section 151 with respect to the taxpayer (including the taxpayer and the taxpayer's spouse),
(iv) the modified adjusted gross income (as defined in section 36B) of such taxpayer and each of the other individuals included under clause (iii) who are required to file a return of tax imposed by
(v) such other information as is prescribed by the Secretary by regulation as might indicate whether the taxpayer is eligible for such credit or reduction (and the amount thereof), and
(vi) the taxable year with respect to which the preceding information relates or, if applicable, the fact that such information is not available.
(B) Information to exchange and State agencies
The Secretary of Health and Human Services may disclose to an Exchange established under the Patient Protection and Affordable Care Act or its contractors, or to a State agency administering a State program described in subparagraph (A) or its contractors, any inconsistency between the information provided by the Exchange or State agency to the Secretary and the information provided to the Secretary under subparagraph (A).
(C) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) or (B) may be used by officers, employees, and contractors of the Department of Health and Human Services, an Exchange, or a State agency only for the purposes of, and to the extent necessary in—
(i) establishing eligibility for participation in the Exchange, and verifying the appropriate amount of, any credit or reduction described in subparagraph (A),
(ii) determining eligibility for participation in the State programs described in subparagraph (A).
(22) Disclosure of return information to Department of Health and Human Services for purposes of enhancing Medicare program integrity
(A) In general
The Secretary shall, upon written request from the Secretary of Health and Human Services, disclose to officers and employees of the Department of Health and Human Services return information with respect to a taxpayer who has applied to enroll, or reenroll, as a provider of services or supplier under the Medicare program under title XVIII of the Social Security Act. Such return information shall be limited to—
(i) the taxpayer identity information with respect to such taxpayer;
(ii) the amount of the delinquent tax debt owed by that taxpayer; and
(iii) the taxable year to which the delinquent tax debt pertains.
(B) Restriction on disclosure
Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of Health and Human Services for the purposes of, and to the extent necessary in, establishing the taxpayer's eligibility for enrollment or reenrollment in the Medicare program, or in any administrative or judicial proceeding relating to, or arising from, a denial of such enrollment or reenrollment, or in determining the level of enhanced oversight to be applied with respect to such taxpayer pursuant to section 1866(j)(3) of the Social Security Act.
(C) Delinquent tax debt
For purposes of this paragraph, the term "delinquent tax debt" means an outstanding debt under this title for which a notice of lien has been filed pursuant to section 6323, but the term does not include a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122, or a debt with respect to which a collection due process hearing under section 6330 is requested, pending, or completed and no payment is required.
(m) Disclosure of taxpayer identity information
(1) Tax refunds
The Secretary may disclose taxpayer identity information to the press and other media for purposes of notifying persons entitled to tax refunds when the Secretary, after reasonable effort and lapse of time, has been unable to locate such persons.
(2) Federal claims
(A) In general
Except as provided in subparagraph (B), the Secretary may, upon written request, disclose the mailing address of a taxpayer for use by officers, employees, or agents of a Federal agency for purposes of locating such taxpayer to collect or compromise a Federal claim against the taxpayer in accordance with
(B) Special rule for consumer reporting agency
In the case of an agent of a Federal agency which is a consumer reporting agency (within the meaning of section 603(f) of the Fair Credit Reporting Act (
(3) National Institute for Occupational Safety and Health
Upon written request, the Secretary may disclose the mailing address of taxpayers to officers and employees of the National Institute for Occupational Safety and Health solely for the purpose of locating individuals who are, or may have been, exposed to occupational hazards in order to determine the status of their health or to inform them of the possible need for medical care and treatment.
(4) Individuals who owe an overpayment of Federal Pell Grants or who have defaulted on student loans administered by the Department of Education
(A) In general
Upon written request by the Secretary of Education, the Secretary may disclose the mailing address of any taxpayer—
(i) who owes an overpayment of a grant awarded to such taxpayer under subpart 1 of part A of title IV of the Higher Education Act of 1965, or
(ii) who has defaulted on a loan—
(I) made under part B, D, or E of title IV of the Higher Education Act of 1965, or
(II) made pursuant to section 3(a)(1) of the Migration and Refugee Assistance Act of 1962 to a student at an institution of higher education,
for use only by officers, employees, or agents of the Department of Education for purposes of locating such taxpayer for purposes of collecting such overpayment or loan.
(B) Disclosure to educational institutions, etc.
Any mailing address disclosed under subparagraph (A)(i) may be disclosed by the Secretary of Education to—
(i) any lender, or any State or nonprofit guarantee agency, which is participating under part B or D of title IV of the Higher Education Act of 1965, or
(ii) any educational institution with which the Secretary of Education has an agreement under subpart 1 of part A, or part D or E, of title IV of such Act,
for use only by officers, employees, or agents of such lender, guarantee agency, or institution whose duties relate to the collection of student loans for purposes of locating individuals who have defaulted on student loans made under such loan programs for purposes of collecting such loans.
(5) Individuals who have defaulted on student loans administered by the Department of Health and Human Services
(A) In general
Upon written request by the Secretary of Health and Human Services, the Secretary may disclose the mailing address of any taxpayer who has defaulted on a loan made under part C 1 of title VII of the Public Health Service Act or under subpart II of part B of title VIII of such Act, for use only by officers, employees, or agents of the Department of Health and Human Services for purposes of locating such taxpayer for purposes of collecting such loan.
(B) Disclosure to schools and eligible lenders
Any mailing address disclosed under subparagraph (A) may be disclosed by the Secretary of Health and Human Services to—
(i) any school with which the Secretary of Health and Human Services has an agreement under subpart II 1 of part C of title VII of the Public Health Service Act or subpart II 1 of part B of title VIII of such Act, or
(ii) any eligible lender (within the meaning of section 737(4) 1 of such Act) participating under subpart I 1 of part C of title VII of such Act,
for use only by officers, employees, or agents of such school or eligible lender whose duties relate to the collection of student loans for purposes of locating individuals who have defaulted on student loans made under such subparts for the purposes of collecting such loans.
(6) Blood Donor Locator Service
(A) In general
Upon written request pursuant to section 1141 of the Social Security Act, the Secretary shall disclose the mailing address of taxpayers to officers and employees of the Blood Donor Locator Service in the Department of Health and Human Services.
(B) Restriction on disclosure
The Secretary shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, assisting under the Blood Donor Locator Service authorized persons (as defined in section 1141(h)(1) of the Social Security Act) in locating blood donors who, as indicated by donated blood or products derived therefrom or by the history of the subsequent use of such blood or blood products, have or may have the virus for acquired immune deficiency syndrome, in order to inform such donors of the possible need for medical care and treatment.
(C) Safeguards
The Secretary shall destroy all related blood donor records (as defined in section 1141(h)(2) of the Social Security Act) in the possession of the Department of the Treasury upon completion of their use in making the disclosure required under subparagraph (A), so as to make such records undisclosable.
(7) Social security account statement furnished by Social Security Administration
Upon written request by the Commissioner of Social Security, the Secretary may disclose the mailing address of any taxpayer who is entitled to receive a social security account statement pursuant to section 1143(c) of the Social Security Act, for use only by officers, employees or agents of the Social Security Administration for purposes of mailing such statement to such taxpayer.
(n) Certain other persons
Pursuant to regulations prescribed by the Secretary, returns and return information may be disclosed to any person, including any person described in section 7513(a), to the extent necessary in connection with the processing, storage, transmission, and reproduction of such returns and return information, the programming, maintenance, repair, testing, and procurement of equipment, and the providing of other services, for purposes of tax administration.
(o) Disclosure of returns and return information with respect to certain taxes
(1) Taxes imposed by subtitle E
(A) In general
Returns and return information with respect to taxes imposed by subtitle E (relating to taxes on alcohol, tobacco, and firearms) shall be open to inspection by or disclosure to officers and employees of a Federal agency whose official duties require such inspection or disclosure.
(B) Use in certain proceedings
Returns and return information disclosed to a Federal agency under subparagraph (A) may be used in an action or proceeding (or in preparation for such action or proceeding) brought under section 625 of the American Jobs Creation Act of 2004 for the collection of any unpaid assessment or penalty arising under such Act.
(2) Taxes imposed by chapter 35
Returns and return information with respect to taxes imposed by
(3) Taxes imposed by section 4481
Returns and return information with respect to taxes imposed by section 4481 shall be open to inspection by or disclosure to officers and employees of United States Customs and Border Protection of the Department of Homeland Security whose official duties require such inspection or disclosure for purposes of administering such section.
(p) Procedure and recordkeeping
(1) Manner, time, and place of inspections
Requests for the inspection or disclosure of a return or return information and such inspection or disclosure shall be made in such manner and at such time and place as shall be prescribed by the Secretary.
(2) Procedure
(A) Reproduction of returns
A reproduction or certified reproduction of a return shall, upon written request, be furnished to any person to whom disclosure or inspection of such return is authorized under this section. A reasonable fee may be prescribed for furnishing such reproduction or certified reproduction.
(B) Disclosure of return information
Return information disclosed to any person under the provisions of this title may be provided in the form of written documents, reproductions of such documents, films or photoimpressions, or electronically produced tapes, disks, or records, or by any other mode or means which the Secretary determines necessary or appropriate. A reasonable fee may be prescribed for furnishing such return information.
(C) Use of reproductions
Any reproduction of any return, document, or other matter made in accordance with this paragraph shall have the same legal status as the original, and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding as if it were the original, whether or not the original is in existence.
(3) Records of inspection and disclosure
(A) System of recordkeeping
Except as otherwise provided by this paragraph, the Secretary shall maintain a permanent system of standardized records or accountings of all requests for inspection or disclosure of returns and return information (including the reasons for and dates of such requests) and of returns and return information inspected or disclosed under this section and section 6104(c). Notwithstanding the provisions of
(B) Report by the Secretary
The Secretary shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation a report with respect to, or summary of, the records or accountings described in subparagraph (A) in such form and containing such information as such joint committee or the Chief of Staff of such joint committee may designate. Such report or summary shall not, however, include a record or accounting of any request by the President under subsection (g) for, or the disclosure in response to such request of, any return or return information with respect to any individual who, at the time of such request, was an officer or employee of the executive branch of the Federal Government. Such report or summary, or any part thereof, may be disclosed by such joint committee to such persons and for such purposes as the joint committee may, by record vote of a majority of the members of the joint committee, determine.
(C) Public report on disclosures
The Secretary shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation for disclosure to the public a report with respect to the records or accountings described in subparagraph (A) which—
(i) provides with respect to each Federal agency, each agency, body, or commission described in subsection (d), (i)(3)(B)(i) or (7)(A)(ii), or (l)(6), and the Government Accountability Office the number of—
(I) requests for disclosure of returns and return information,
(II) instances in which returns and return information were disclosed pursuant to such requests or otherwise,
(III) taxpayers whose returns, or return information with respect to whom, were disclosed pursuant to such requests, and
(ii) describes the general purposes for which such requests were made.
(4) Safeguards
Any Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (10), (11), or (15), (l)(1), (2), (3), (5), (10), (11), (13)(A), (13)(B), (13)(C), (13)(D)(i), (14), (17), or (22), (o)(1)(A), or (o)(3), the Government Accountability Office, the Congressional Budget Office, or any agency, body, or commission described in subsection (d), (i)(1)(C), (3)(B)(i), or (7)(A)(ii), or (k)(10), (l)(6), (7), (8), (9), (12), (15), or (16), any appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15), subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any entity described in subsection (l)(21), shall, as a condition for receiving returns or return information—
(A) establish and maintain, to the satisfaction of the Secretary, a permanent system of standardized records with respect to any request, the reason for such request, and the date of such request made by or of it and any disclosure of return or return information made by or to it;
(B) establish and maintain, to the satisfaction of the Secretary, a secure area or place in which such returns or return information shall be stored;
(C) restrict, to the satisfaction of the Secretary, access to the returns or return information only to persons whose duties or responsibilities require access and to whom disclosure may be made under the provisions of this title;
(D) provide such other safeguards which the Secretary determines (and which he prescribes in regulations) to be necessary or appropriate to protect the confidentiality of the returns or return information;
(E) furnish a report to the Secretary, at such time and containing such information as the Secretary may prescribe, which describes the procedures established and utilized by such agency, body, or commission, the Government Accountability Office, or the Congressional Budget Office for ensuring the confidentiality of returns and return information required by this paragraph; and
(F) upon completion of use of such returns or return information—
(i) in the case of an agency, body, or commission described in subsection (d), (i)(3)(B)(i), (k)(10), or (l)(6), (7), (8), (9), or (16), any appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) return to the Secretary such returns or return information (along with any copies made therefrom) or make such returns or return information undisclosable in any manner and furnish a written report to the Secretary describing such manner,
(ii) in the case of an agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5) or (7), (j)(1), (2), or (5), (k)(8), (10), (11), or (15), (l)(1), (2), (3), (5), (10), (11), (12), (13)(A), (13)(B), (13)(C), (13)(D)(i), (14), (15), (17), or (22),,3 (o)(1)(A), or (o)(3) or any entity described in subsection (l)(21), the Government Accountability Office, or the Congressional Budget Office, either—
(I) return to the Secretary such returns or return information (along with any copies made therefrom),
(II) otherwise make such returns or return information undisclosable, or
(III) to the extent not so returned or made undisclosable, ensure that the conditions of subparagraphs (A), (B), (C), (D), and (E) of this paragraph continue to be met with respect to such returns or return information, and
(iii) in the case of the Department of Health and Human Services for purposes of subsection (m)(6), destroy all such return information upon completion of its use in providing the notification for which the information was obtained, so as to make such information undisclosable;
except that the conditions of subparagraphs (A), (B), (C), (D), and (E) shall cease to apply with respect to any return or return information if, and to the extent that, such return or return information is disclosed in the course of any judicial or administrative proceeding and made a part of the public record thereof. If the Secretary determines that any such agency, body, or commission, including an agency, an appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) or any entity described in subsection (l)(21), or the Government Accountability Office or the Congressional Budget Office, has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency, an appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) or any entity described in subsection (l)(21), or the Government Accountability Office or the Congressional Budget Office, until he determines that such requirements have been or will be met. In the case of any agency which receives any mailing address under paragraph (2), (4), (6), or (7) of subsection (m) and which discloses any such mailing address to any agent or which receives any information under paragraph (6)(A), (10), (12)(B), or (16) of subsection (l) and which discloses any such information to any agent, or any person including an agent described in subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), or (16), this paragraph shall apply to such agency and each such agent or other person (except that, in the case of an agent, or any person including an agent described in subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), or (16), any report to the Secretary or other action with respect to the Secretary shall be made or taken through such agency). For purposes of applying this paragraph in any case to which subsection (m)(6) applies, the term "return information" includes related blood donor records (as defined in section 1141(h)(2) of the Social Security Act).
(5) Report on procedures and safeguards
After the close of each calendar year, the Secretary shall furnish to each committee described in subsection (f)(1) a report which describes the procedures and safeguards established and utilized by such agencies, bodies, or commissions, the Government Accountability Office, and the Congressional Budget Office for ensuring the confidentiality of returns and return information as required by this subsection. Such report shall also describe instances of deficiencies in, and failure to establish or utilize, such procedures.
(6) Audit of procedures and safeguards
(A) Audit by Comptroller General
The Comptroller General may audit the procedures and safeguards established by such agencies, bodies, or commissions and the Congressional Budget Office pursuant to this subsection to determine whether such safeguards and procedures meet the requirements of this subsection and ensure the confidentiality of returns and return information. The Comptroller General shall notify the Secretary before any such audit is conducted.
(B) Records of inspection and reports by the Comptroller General
The Comptroller General shall—
(i) maintain a permanent system of standardized records and accountings of returns and return information inspected by officers and employees of the Government Accountability Office under subsection (i)(8)(A)(ii) and shall, within 90 days after the close of each calendar year, furnish to the Secretary a report with respect to, or summary of, such records or accountings in such form and containing such information as the Secretary may prescribe, and
(ii) furnish an annual report to each committee described in subsection (f) and to the Secretary setting forth his findings with respect to any audit conducted pursuant to subparagraph (A).
The Secretary may disclose to the Joint Committee any report furnished to him under clause (i).
(7) Administrative review
The Secretary shall by regulations prescribe procedures which provide for administrative review of any determination under paragraph (4) that any agency, body, or commission described in subsection (d) has failed to meet the requirements of such paragraph.
(8) State law requirements
(A) Safeguards
Notwithstanding any other provision of this section, no return or return information shall be disclosed after December 31, 1978, to any officer or employee of any State which requires a taxpayer to attach to, or include in, any State tax return a copy of any portion of his Federal return, or information reflected on such Federal return, unless such State adopts provisions of law which protect the confidentiality of the copy of the Federal return (or portion thereof) attached to, or the Federal return information reflected on, such State tax return.
(B) Disclosure of returns or return information in State returns
Nothing in subparagraph (A) or paragraph (9) shall be construed to prohibit the disclosure by an officer or employee of any State of any copy of any portion of a Federal return or any information on a Federal return which is required to be attached or included in a State return to another officer or employee of such State (or political subdivision of such State) if such disclosure is specifically authorized by State law.
(9) Disclosure to contractors and other agents
Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary—
(A) has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information,
(B) agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements,
(C) submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and
(D) certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.
The certification required by subparagraph (D) shall include the name and address of each contractor or other agent, a description of the contract or agreement with such contractor or other agent, and the duration of such contract or agreement. The requirements of this paragraph shall not apply to disclosures pursuant to subsection (n) for purposes of Federal tax administration.
(q) Regulations
The Secretary is authorized to prescribe such other regulations as are necessary to carry out the provisions of this section.
(Aug. 16, 1954, ch. 736,
Editorial Notes
References in Text
The Federal Rules of Criminal Procedure, referred to in subsecs. (h)(4)(D) and (i)(4)(A)(ii), are set out in the Appendix to Title 18, Crimes and Criminal Procedure.
Section 403 of the Missing Children's Assistance Act, referred to in subsec. (i)(1)(C)(iii), is section 403 of title IV of
Section 111 of the Sex Offender Registration and Notification Act, referred to in subsec. (i)(1)(C)(iv), is section 111 of title I of
The District of Columbia Retirement Protection Act of 1997, referred to in subsecs. (i)(7)(B)(i) and (l)(16), is subtitle A (§§11001–11087) of title XI of
The Census of Agriculture Act of 1997, referred to in subsec. (j)(5), is
Section 32101 of the FAST Act, referred to in subsec. (k)(11)(B), is section 32101 of
Section 2003(a) of the Taxpayer First Act, referred to in subsec. (k)(14)(B)(i)(I), is section 2003(a) of
The Social Security Act, referred to in subsecs. (l)(1)(A), (B), (5), (6)(A)(i), (7), (8)(B), (12)(C)(ii)(I), (E)(i), (19)(A), (C), (20)(A), (B)(i), (21)(A), (22)(A), (B), (m)(6), (7), and (p)(4), is act Aug. 14, 1935, ch. 531,
The Railroad Retirement Act, referred to in subsec. (l)(1)(C), probably means the Railroad Retirement Act of 1974, which is act Aug. 29, 1935, ch. 812, as amended generally by
The Employee Retirement Income Security Act of 1974, referred to in subsec. (l)(2), is
Section 212(a) of
The Food and Nutrition Act of 2008, referred to in subsec. (l)(7)(D)(vi), is
The Higher Education Act of 1965, referred to in subsecs. (l)(13)(A)–(D) and (m)(4)(A)(i), (ii)(I), (B)(i), (ii), is
The date of enactment of this paragraph, referred to in subsec. (l)(13)(A)–(C), and the date of the enactment of this clause, referred to in subsec. (l)(13)(D)(iii)(III), is the date of the enactment of
The Inspector General Act of 1978, referred to in subsec. (l)(13)(D)(i)(II), is
The date of enactment of the COVID-related Tax Relief Act of 2020, referred to in subsec. (l)(13)(D)(vi), means the date of enactment of subtitle B (§271 et seq.) of title II of div. N of
The Patient Protection and Affordable Care Act, referred to in subsec. (l)(21)(A), (B), is
Section 3(a)(1) of the Migration and Refugee Assistance Act of 1962, referred to in subsec. (m)(4)(A)(ii)(II), is classified to
The Public Health Service Act, referred to in subsec. (m)(5), is act July 1, 1944, ch. 373,
The American Jobs Creation Act of 2004, referred to in subsec. (o)(1)(B), is
Codification
Section 1224(b)(1) to (3) of
Amendments
2020—Subsec. (a)(3).
Subsec. (k)(15).
Subsec. (l)(13)(C)(ii).
Subsec. (l)(13)(D)(iii).
Subsec. (l)(13)(D)(iv) to (vi).
Subsec. (l)(13)(F).
Subsec. (p)(3)(A).
Subsec. (p)(4).
2019—Subsec. (a)(3).
Subsec. (c).
Subsec. (k)(6).
Subsec. (k)(13).
Subsec. (k)(14).
Subsec. (l)(13).
Subsec. (o)(3).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(8)(B).
Subsec. (p)(9).
2018—Subsec. (l)(7).
Subsec. (l)(10)(A).
Subsec. (l)(10)(B).
Subsec. (l)(16)(A).
Subsec. (p)(3)(A).
Subsec. (p)(3)(C)(ii).
Subsec. (p)(4).
Subsec. (p)(4)(F)(ii).
2016—Subsec. (a)(2).
Subsec. (i)(1)(A)(i).
Subsec. (i)(1)(A)(iii).
Subsec. (i)(1)(B)(iii).
Subsec. (i)(1)(C).
Subsec. (p)(4).
2015—Subsec. (e)(11).
Subsec. (k)(11).
Subsec. (k)(12).
Subsec. (p)(4).
2013—Subsec. (a)(3).
Subsec. (k)(10).
Subsec. (p)(4).
Subsec. (p)(4)(F)(i).
2010—Subsec. (a)(3).
Subsec. (k)(10).
Subsec. (k)(10)(A).
Subsec. (k)(10)(B).
Subsec. (l)(20).
Subsec. (l)(20)(A).
Subsec. (l)(20)(A)(vii).
Subsec. (l)(20)(B).
Subsec. (l)(21).
Subsec. (l)(21)(A)(iv).
Subsec. (l)(22).
Subsec. (p)(4).
Subsec. (p)(4)(F)(ii).
2009—Subsec. (o)(1).
Subsec. (p)(4).
Subsec. (p)(4)(F)(ii).
2008—Subsec. (a)(3).
Subsec. (i)(3)(C)(iv).
Subsec. (i)(7)(E).
Subsec. (k)(10).
Subsec. (l)(7).
Subsec. (l)(7)(D)(vi).
Subsec. (l)(7)(D)(viii)(III).
Subsec. (l)(10).
Subsec. (l)(10)(A).
Subsec. (l)(10)(B).
Subsec. (p)(4).
Subsec. (p)(4)(F)(i).
Subsec. (p)(4)(F)(ii).
2007—Subsec. (b)(5)(A)(i).
Subsec. (e)(10).
Subsec. (k)(5).
2006—Subsec. (a)(2).
Subsec. (b)(5).
"(A) any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and
"(B) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p) any municipality—
"(i) with a population in excess of 250,000 (as determined under the most recent decennial United States census data available),
"(ii) which imposes a tax on income or wages, and
"(iii) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure."
Subsec. (d)(5)(B).
Subsec. (d)(6).
Subsec. (i)(3)(C)(iv), (7)(E).
Subsec. (l)(13)(D).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(4)(F)(i).
2005—Subsec. (d)(5)(B).
Subsec. (i)(3)(C)(iv).
Subsec. (i)(7)(E).
Subsec. (i)(8)(A), (B)(i), (ii).
Subsec. (l)(13)(D).
Subsec. (l)(17).
Subsec. (p)(3)(C)(i).
Subsec. (p)(4).
Subsec. (p)(4)(F)(i).
Subsec. (p)(5), (6)(B)(i).
2004—Subsec. (d)(5).
Subsec. (e)(1)(D)(iv) to (vi).
Subsec. (i)(3)(C)(iv).
Subsec. (i)(7)(A)(v).
Subsec. (i)(7)(E).
Subsec. (l)(13)(D).
Subsec. (p)(4).
2003—Subsec. (a)(3).
Subsec. (l)(7)(D)(ii).
Subsec. (l)(12)(B).
Subsec. (l)(12)(C).
Subsec. (l)(13)(D).
Subsec. (l)(19).
Subsec. (l)(20).
Subsec. (p)(4).
2002—Subsec. (a)(2).
Subsec. (b)(11).
Subsec. (i)(3).
Subsec. (i)(3)(C).
Subsec. (i)(4)(A).
Subsec. (i)(4)(B).
Subsec. (i)(6).
Subsec. (i)(7).
Subsec. (i)(8).
Subsec. (i)(8)(A)(i).
Subsec. (l)(7)(D).
Subsec. (l)(8).
Subsec. (l)(8)(A).
Subsec. (l)(18).
Subsec. (p)(3)(A).
Subsec. (p)(3)(C)(i).
Subsec. (p)(4).
Subsec. (p)(4)(F)(ii).
Subsec. (p)(6)(B)(i).
2000—Subsec. (b)(2)(D).
Subsec. (e)(1)(D)(v).
Subsec. (j)(6).
Subsec. (k)(6).
Subsec. (p)(4).
Subsec. (p)(4)(E).
Subsec. (p)(4)(F)(ii).
Subsec. (p)(5).
Subsec. (p)(6)(A).
1999—Subsec. (b)(2)(C).
1998—Subsec. (d)(5).
Subsec. (e)(1)(A)(ii) to (iv).
Subsec. (e)(6).
Subsec. (f)(5).
Subsec. (h)(4)(A).
Subsec. (h)(5).
Subsec. (h)(6).
Subsec. (j)(5).
Subsec. (k)(8), (9).
Subsec. (l)(10).
Subsec. (l)(13)(D).
Subsec. (l)(17).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(4)(F)(ii).
1997—Subsec. (a)(3).
Subsec. (d)(5).
Subsec. (e)(1)(A)(iv).
Subsec. (h)(5), (6).
Subsec. (i)(7)(B)(i).
Subsec. (k)(8).
Subsec. (l)(7)(D).
Subsec. (l)(10).
Subsec. (l)(12)(F).
"(i) any request made after September 30, 1998, and
"(ii) any request made before such date for information relating to—
"(I) 1997 or thereafter in the case of subparagraph (A), or
"(II) 1998 or thereafter in the case of subparagraph (B)."
Subsec. (l)(16).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(4)(F)(i).
1996—Subsec. (a)(3).
Subsec. (c).
Subsec. (e)(1)(A)(iv).
Subsec. (e)(8).
Subsec. (e)(9).
Subsec. (i)(8).
"(8)
Subsec. (l)(3)(C).
"(i) under which the United States or a Federal agency makes, guarantees, or insures loans, and
"(ii) with respect to which there is in effect a determination by the Director of the Office of Management and Budget (which has been published in the Federal Register) that the application of this paragraph to such program will substantially prevent or reduce future delinquencies under such program."
Subsec. (l)(6)(B).
Subsec. (l)(6)(C).
Subsec. (l)(7)(D)(i).
Subsec. (l)(10).
Subsec. (l)(10)(A).
Subsec. (l)(10)(B).
Subsec. (l)(15).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(4)(F)(ii).
1994—Subsec. (l)(5).
1993—Subsec. (d)(4).
Subsec. (l)(7).
Subsec. (l)(7)(D).
Subsec. (l)(7)(D)(ix).
Subsec. (l)(12)(B)(i).
Subsec. (l)(12)(B)(ii).
Subsec. (l)(12)(E)(ii).
"(I) any group health plan (as defined in section 5000(b)(1)), and
"(II) any large group health plan (as defined in section 5000(b)(2))."
Subsec. (l)(12)(F)(i).
Subsec. (l)(12)(F)(ii)(I).
Subsec. (l)(12)(F)(ii)(II).
Subsec. (l)(13).
Subsec. (l)(14).
Subsec. (m)(4).
Subsec. (m)(4)(A).
"(i) made under part B or E of title IV of the Higher Education Act of 1965, or
"(ii) made pursuant to section 3(a)(1) of the Migration and Refugee Assistance Act of 1962 to a student at an institution of higher education,
for use only by officers, employees, or agents of the Department of Education for purposes of locating such taxpayer for purposes of collecting such loan."
Subsec. (m)(4)(B)(i).
Subsec. (m)(4)(B)(ii).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(4)(F)(ii).
1992—Subsec. (l)(7)(D).
Subsec. (l)(7)(D)(viii)(II), (III).
1990—Subsec. (e)(1)(A)(iv).
Subsec. (k)(7).
Subsec. (l)(7).
Subsec. (l)(12)(F).
Subsec. (m)(7).
Subsec. (n).
Subsec. (p)(4).
1989—Subsec. (a)(3).
Subsec. (d)(1).
Subsec. (l)(12).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(4)(F)(ii).
1988—Subsec. (b)(5)(A).
Subsec. (b)(5)(B)(i).
Subsec. (d).
Subsec. (d)(3).
Subsec. (e)(1)(A)(iv).
Subsec. (i)(8).
Subsec. (k)(4).
Subsec. (l)(10).
"(A)
"(i) the fact that a reduction has been made or has not been made under such subsection with respect to any person;
"(ii) the amount of such reduction; and
"(iii) taxpayer identifying information of the person against whom a reduction was made or not made.
"(B)
Subsec. (l)(11), (12).
Subsec. (m)(6).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(4)(F)(i).
Subsec. (p)(4)(F)(ii).
Subsec. (p)(4)(F)(iii).
1986—Subsec. (b)(5).
Subsec. (b)(10).
Subsec. (e)(1)(A)(iv).
Subsec. (l)(7)(D)(v).
Subsec. (l)(12).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(5).
1985—Subsec. (m)(4).
Subsec. (m)(5).
1984—Subsec. (a)(2).
Subsec. (d)(1).
Subsec. (l)(5).
Subsec. (l)(6)(A)(i).
Subsec. (l)(7).
Subsec. (l)(8).
Subsec. (l)(8)(A).
Subsec. (l)(9).
Subsec. (l)(10).
Subsec. (l)(11).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(4)(F)(i).
Subsec. (p)(4)(F)(ii).
1983—Subsec. (h)(6).
Subsec. (m)(2).
Subsec. (p)(4).
Subsec. (p)(4)(F)(ii).
1982—Subsec. (a)(3).
Subsec. (i)(1) to (5).
Subsec. (i)(6).
Subsec. (i)(7).
Subsec. (l)(3).
Subsec. (l)(4)(A)(ii).
Subsec. (m)(2).
Subsec. (p)(3)(A).
Subsec. (p)(3)(C)(i).
Subsec. (p)(3)(C)(i)(II).
Subsec. (p)(4).
Subsec. (p)(6)(B)(i).
1981—Subsec. (b)(2).
1980—Subsec. (d).
Subsec. (e)(4).
Subsec. (e)(5).
Subsec. (e)(6).
Subsec. (e)(7).
Subsec. (l)(7).
Subsec. (l)(8).
Subsec. (m)(4)(A).
Subsec. (m)(4)(B).
Subsec. (p)(3)(A).
Subsec. (p)(4).
Subsec. (p)(4)(F)(i).
1978—Subsec. (a)(3).
Subsec. (d).
Subsec. (h)(2).
Subsec. (h)(2)(A).
Subsec. (h)(4)(A).
Subsec. (i)(2), (3).
Subsec. (k)(4).
Subsec. (m).
1977—Subsec. (m).
1976—
Subsec. (g).
1974—Subsec. (g).
1966—
1965—Subsec. (a)(2).
1964—Subsec. (a)(2).
Statutory Notes and Related Subsidiaries
Change of Name
Words "magistrate judge" substituted for "magistrate" wherever appearing in subsec. (i) pursuant to section 321 of
Effective Date of 2020 Amendment
Effective Date of 2019 Amendment
Effective Date of 2016 Amendment
Effective Date of 2015 Amendment
Effective Date of 2013 Amendment
Effective Date of 2010 Amendment
Effective Date of 2009 Amendment
Except as otherwise provided, amendment by
Effective Date of 2008 Amendment
Amendment by
Amendment of this section and repeal of
Amendment by section 4002(b)(1)(B), (H), (2)(O) of
Effective Date of 2007 Amendment
Amendment by
Effective Date of 2006 Amendment
Effective Date of 2005 Amendment
Effective Date of 2004 Amendments
Amendment by
"(1)
"(2)
Effective Date of 2003 Amendment
Effective Date of 2002 Amendments
Amendment by
Effective Date of 2000 Amendment
Amendment by section 1(a)(7) [title III, §304(a)] of
Amendment by section 1(a)(7) [title III, §313(c)] of
Effective Date of 1999 Amendment
Effective Date of 1998 Amendments
Amendment by section 4002(a), (h) of
Amendment by section 1101(b) of
Amendment by section 6023(22) of
Amendment by sections 6007(f)(4), 6009(d), and 6012(b)(2), (4) of
Effective Date of 1997 Amendments
Amendment by section 1201(b)(2) of
Amendment by section 5514(a)(1), (2) of
Amendment by section 11024(b)(1)–(7) of
Effective Date of 1996 Amendments
Amendment by section 110(l)(2), (4), (5) of
For effective date of amendment by section 316(g)(4) of
Effective Date of 1994 Amendment
Amendment by section 108(h)(6) of
Effective Date of 1993 Amendments
"(1)
"(2)
"(A) under the law of such State as in effect on the date of the enactment of this Act, it is impossible for such State to enter into an agreement meeting the requirements of section 6103(d)(4)(B) of the Internal Revenue Code of 1986 (as added by subsection (a)), and
"(B) it is likely that such State will enter into such an agreement during the extension period under this paragraph."
Effective Date of 1990 Amendment
[
Amendment by section 11101(d)(6) of
Amendment by section 11212(b)(3) of
Effective Date of 1989 Amendment
Effective Date of 1988 Amendments
Amendment by section 1014(e)(4) of
"(A)
"(B)
Effective Date of 1986 Amendment
Amendment by section 1411(b) of
Effective Date of 1985 Amendment
Amendment by
Effective Date of 1984 Amendments
Amendment by section 453(a)–(b)(3), (6) of
Amendment by section 2651(k) of
Amendment by section 2653(b)(3) of
Amendment by section 2663(j)(5)(E) of
Effective Date of 1983 Amendment
Amendment by
Effective Date of 1982 Amendments
Effective Date of 1981 Amendment
Effective Date of 1980 Amendments
Amendment by
Effective Date of 1978 Amendment
"(A) Except as provided in subparagraph (B), the amendments made by this subsection [amending this section and
"(B) The amendments made by paragraph (7) [amending
Effective Date of 1976 Amendment
Effective Date of 1974 Amendment
Effective Date of 1966 Amendment
Amendment by
Effective Date of 1965 Amendment
Regulations
Construction of 2002 Amendment
Nothing in amendment by
Transfer of Functions
For transfer of the functions, personnel, assets, and obligations of the United States Secret Service, including the functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see
Requirement To Designate the Inspector General of the Department of Education as an Authorized Person
Report to Treasury
"(1) regarding redisclosures of return information under subparagraph (D)(iii) of section 6103(l)(13) of the Internal Revenue Code of 1986, including the number of such redisclosures; and
"(2) regarding any unauthorized use, access, or disclosure of return information disclosed under such section."
Report to Congress
Disclosure of Taxpayer Information for Third-Party Income Verification
"(a)
"(1) is fully automated and accomplished through the internet; and
"(2) is accomplished in as close to real-time as is practicable.
"(b)
"(c)
"(d)
"(1)
"(2)
Annual Report Regarding Advance Pricing Agreements
"(1)
"(2)
"(A) Information about the structure, composition, and operation of the advance pricing agreement program office.
"(B) A copy of each model advance pricing agreement.
"(C) The number of—
"(i) applications filed during such calendar year for advance pricing agreements;
"(ii) advance pricing agreements executed cumulatively to date and during such calendar year;
"(iii) renewals of advance pricing agreements issued;
"(iv) pending requests for advance pricing agreements;
"(v) pending renewals of advance pricing agreements;
"(vi) for each of the items in clauses (ii) through (v), the number that are unilateral, bilateral, and multilateral, respectively;
"(vii) advance pricing agreements revoked or canceled, and the number of withdrawals from the advance pricing agreement program; and
"(viii) advance pricing agreements finalized or renewed by industry.
"(D) General descriptions of—
"(i) the nature of the relationships between the related organizations, trades, or businesses covered by advance pricing agreements;
"(ii) the covered transactions and the business functions performed and risks assumed by such organizations, trades, or businesses;
"(iii) the related organizations, trades, or businesses whose prices or results are tested to determine compliance with transfer pricing methodologies prescribed in advance pricing agreements;
"(iv) methodologies used to evaluate tested parties and transactions and the circumstances leading to the use of those methodologies;
"(v) critical assumptions made and sources of comparables used;
"(vi) comparable selection criteria and the rationale used in determining such criteria;
"(vii) the nature of adjustments to comparables or tested parties;
"(viii) the nature of any ranges agreed to, including information regarding when no range was used and why, when interquartile ranges were used, and when there was a statistical narrowing of the comparables;
"(ix) adjustment mechanisms provided to rectify results that fall outside of the agreed upon advance pricing agreement range;
"(x) the various term lengths for advance pricing agreements, including rollback years, and the number of advance pricing agreements with each such term length;
"(xi) the nature of documentation required; and
"(xii) approaches for sharing of currency or other risks.
"(E) Statistics regarding the amount of time taken to complete new and renewal advance pricing agreements.
"(F) A detailed description of the Secretary of the Treasury's efforts to ensure compliance with existing advance pricing agreements.
"(3)
"(A) which would not be permitted to be disclosed under section 6110(c) of such Code if such report were a written determination as defined in section 6110 of such Code; or
"(B) which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
"(4)
Procedures for Authorizing Disclosure Electronically
Electronic Access to Account Information
"(a)
"(b)
Confidentiality of Tax Return Information
"(1) the present protections for taxpayer privacy;
"(2) any need for third parties to use tax return information;
"(3) whether greater levels of voluntary compliance may be achieved by allowing the public to know who is legally required to file tax returns, but does not file tax returns;
"(4) the interrelationship of the taxpayer confidentiality provisions in the Internal Revenue Code of 1986 with such provisions in other Federal law, including
"(5) the impact on taxpayer privacy of the sharing of income tax return information for purposes of enforcement of State and local tax laws other than income tax laws, and including the impact on the taxpayer privacy intended to be protected at the Federal, State, and local levels under
"(6) whether the public interest would be served by greater disclosure of information relating to tax exempt organizations described in section 501 of the Internal Revenue Code of 1986."
Combined Employment Tax Reporting Demonstration Project
"(a)
"(b)
"(1) carried out between the Internal Revenue Service and the State of Montana for a period ending with the date which is 5 years after the date of the enactment of this Act [Aug. 5, 1997],
"(2) limited to the reporting of employment taxes, and
"(3) limited to the disclosure of the taxpayer identity (as defined in section 6103(b)(6) of such Code) and the signature of the taxpayer."
Procedures and Policies To Safeguard Confidentiality of Taxpayer Information
Confidentiality of Tax Return Information
"(a)
"(b)
Clarification of Congressional Intent as to Scope of Amendments by Section 2653 of Pub. L. 98–369
For provisions that nothing in amendments by section 2653 of
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 [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of
Reimbursement of Costs of Supplying Information Necessary for Administration of Federal Retirement Systems
"(1) information under section 6103(l)(12) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]; and
"(2) such other information agreed upon by the Director of the Office of Personnel Management and the Secretary of Health and Human Services, which is required in the administration of chapters 83 and 84 of
Section 1106(b) and (c) of the Social Security Act [
Taxpayer Identifying Number; Persons Applying For Loans Under Federal Loan Programs Required To Furnish
Individuals Exposed to Occupational Hazards During Military Service; Procedures Applicable for Locating
Executive Documents
Inspection of Tax Returns
The Executive orders listed below authorized inspection of returns for certain specified purposes:
| Ex. Ord. No. | Date | Federal Register |
|---|---|---|
| 10699 | Feb. 19, 1957 | 22 F.R. 1059 |
| 10701 | Mar. 14, 1957 | 22 F.R. 1629 |
| 10703 | Mar. 17, 1957 | 22 F.R. 1797 |
| 10706 | Apr. 25, 1957 | 22 F.R. 3027 |
| 10712 | May 17, 1957 | 22 F.R. 3499 |
| 10738 | Nov. 15, 1957 | 22 F.R. 9205 |
| 10801 | Jan. 21, 1959 | 24 F.R. 521 |
| 10806 | Mar. 10, 1959 | 24 F.R. 1823 |
| 10808 | Mar. 19, 1959 | 24 F.R. 2221 |
| 10815 | Apr. 29, 1959 | 24 F.R. 3474 |
| 10818 | May 8, 1959 | 24 F.R. 3799 |
| 10846 | Oct. 13, 1959 | 24 F.R. 8318 |
| 10855 | Nov. 27, 1959 | 24 F.R. 9565 |
| 10871 | Mar. 15, 1960 | 25 F.R. 2251 |
| 10876 | Apr. 22, 1960 | 25 F.R. 3569 |
| 10906 | Jan. 18, 1961 | 26 F.R. 508 |
| 10916 | Jan. 25, 1961 | 26 F.R. 781 |
| 10935 | Apr. 22, 1961 | 26 F.R. 3507 |
| 10947 | June 12, 1961 | 26 F.R. 5283 |
| 10954 | July 26, 1961 | 26 F.R. 6759 |
| 10962 | Aug. 23, 1961 | 26 F.R. 8001 |
| 10966 | Oct. 11, 1961 | 26 F.R. 9667 |
| 10981 | Dec. 28, 1961 | 26 F.R. 12749 |
| 11020 | May 8, 1962 | 27 F.R. 4407 |
| 11055 | Oct. 9, 1962 | 27 F.R. 9981 |
| 11065 | Nov. 21, 1962 | 27 F.R. 11581 |
| 11080 | Jan. 29, 1963 | 28 F.R. 903 |
| 11082 | Feb. 4, 1963 | 28 F.R. 1131 |
| 11083 | Feb. 6, 1963 | 28 F.R. 1245 |
| 11099 | Mar. 14, 1963 | 28 F.R. 2619 |
| 11102 | Apr. 4, 1963 | 28 F.R. 3373 |
| 11109 | May 28, 1963 | 28 F.R. 5351 |
| 11133 | Dec. 17, 1963 | 28 F.R. 13835 |
| 11153 | Apr. 17, 1964 | 29 F.R. 5335 |
| 11176 | Sept. 3, 1964 | 29 F.R. 12607 |
| 11192 | Jan. 13, 1965 | 30 F.R. 521 |
| 11194 | Jan. 26, 1965 | 30 F.R. 877 |
| 11201 | Mar. 4, 1965 | 30 F.R. 2921 |
| 11204 | Mar. 12, 1965 | 30 F.R. 3417 |
| 11206 | Mar. 18, 1965 | 30 F.R. 3741 |
| 11213 | Apr. 2, 1965 | 30 F.R. 4389 |
| 11217 | Apr. 24, 1965 | 30 F.R. 5819 |
| 11235 | July 21, 1965 | 30 F.R. 9199 |
| 11332 | Mar. 7, 1967 | 32 F.R. 3877 |
| 11337 | Mar. 25, 1967 | 32 F.R. 5245 |
| 11358 | June 6, 1967 | 32 F.R. 8227 |
| 11370 | Aug. 30, 1967 | 32 F.R. 12665 |
| 11383 | Nov. 30, 1967 | 32 F.R. 17421 |
| 11454 | Feb. 7, 1969 | 34 F.R. 1935 |
| 11457 | Mar. 4, 1969 | 34 F.R. 3793 |
| 11461 | Mar. 27, 1969 | 34 F.R. 5901 |
| 11465 | Apr. 10, 1969 | 34 F.R. 6415 |
| 11483 | Sept. 23, 1969 | 34 F.R. 14757 |
| 11505 | Jan. 21, 1970 | 35 F.R. 939 |
| 11535 | June 12, 1970 | 35 F.R. 9809 |
| 11584 | Mar. 3, 1971 | 36 F.R. 4365 |
| 11611 | July 26, 1971 | 36 F.R. 13889 |
| 11624 | Oct. 12, 1971 | 36 F.R. 19965 |
| 11631 | Nov. 9, 1971 | 36 F.R. 21575 |
| 11650 | Feb. 16, 1972 | 37 F.R. 3739 |
| 11655 | Mar. 14, 1972 | 37 F.R. 5477 |
| 11656 | Mar. 14, 1972 | 37 F.R. 5479 |
| 11682 | Aug. 29, 1972 | 37 F.R. 17701 |
| 11697 | Jan. 17, 1973 | 38 F.R. 1723 |
| 11706 | Mar. 8, 1973 | 38 F.R. 6663 |
| 11709 | Mar. 27, 1973 | 38 F.R. 8131 |
| 11711 | Apr. 13, 1973 | 38 F.R. 9483 |
| 11719 | May 17, 1973 | 38 F.R. 13315 |
| 11720 | May 17, 1973 | 38 F.R. 13317 |
| 11722 | June 9, 1973 | 38 F.R. 15437 |
| 11786 | June 7, 1974 | 39 F.R. 20473 |
| 11859 | May 7, 1975 | 40 F.R. 20265 |
| 11900 | Jan. 22, 1976 | 41 F.R. 3461 |
Executive Orders 10738, 10906, 10954, 10962, 11102, 11206, 11213, 11650, and 11706, listed above, were revoked by Ex. Ord. No. 12553, Feb. 25, 1986, 51 F.R. 7237.
Executive Order No. 11805
Ex. Ord. No. 11805, Sept. 20, 1974, 39 F.R. 34261, which related to inspection of tax returns by the President and certain designated employees of the White House Office, was revoked by Ex. Ord. No. 12553, Feb. 25, 1986, 51 F.R. 7237.
1 See References in Text note below.
2 So in original. Probably should be followed by a comma.
§6104. Publicity of information required from certain exempt organizations and certain trusts
(a) Inspection of applications for tax exemption or notice of status
(1) Public inspection
(A) Organizations described in section 501 or 527
If an organization described in section 501(c) or (d) is exempt from taxation under section 501(a) for any taxable year or a political organization is exempt from taxation under section 527 for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section 501(a) or notice of status filed by the organization under section 527(i), together with any papers submitted in support of such application or notice, and any letter or other document issued by the Internal Revenue Service with respect to such application or notice shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application or notice filed after the date of the enactment of this subparagraph, a copy of such application or notice and such letter or document shall be open to public inspection at the appropriate field office of the Internal Revenue Service (determined under regulations prescribed by the Secretary). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary shall by regulations prescribe. After the application of any organization for exemption from taxation under section 501(a) has been opened to public inspection under this subparagraph, the Secretary shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section 501 which it has been determined describes such organization.
(B) Pension, etc., plans
The following shall be open to public inspection at such times and in such places as the Secretary may prescribe:
(i) any application filed with respect to the qualification of a pension, profit-sharing, or stock bonus plan under section 401(a) or 403(a), an individual retirement account described in section 408(a), or an individual retirement annuity described in section 408(b),
(ii) any application filed with respect to the exemption from tax under section 501(a) of an organization forming part of a plan or account referred to in clause (i),
(iii) any papers submitted in support of an application referred to in clause (i) or (ii), and
(iv) any letter or other document issued by the Internal Revenue Service and dealing with the qualification referred to in clause (i) or the exemption from tax referred to in clause (ii).
Except in the case of a plan participant, this subparagraph shall not apply to any plan referred to in clause (i) having not more than 25 participants.
(C) Certain names and compensation not to be opened to public inspection
In the case of any application, document, or other papers, referred to in subparagraph (B), information from which the compensation (including deferred compensation) of any individual may be ascertained shall not be open to public inspection under subparagraph (B).
(D) Withholding of certain other information
Upon request of the organization submitting any supporting papers described in subparagraph (A) or (B), the Secretary shall withhold from public inspection any information contained therein which he determines relates to any trade secret, patent, process, style of work, or apparatus, of the organization, if he determines that public disclosure of such information would adversely affect the organization. The Secretary shall withhold from public inspection any information contained in supporting papers described in subparagraph (A) or (B) the public disclosure of which he determines would adversely affect the national defense.
(2) Inspection by committees of Congress
Section 6103(f) shall apply with respect to—
(A) the application for exemption of any organization described in section 501(c) or (d) which is exempt from taxation under section 501(a) for any taxable year or notice of status of any political organization which is exempt from taxation under section 527 for any taxable year, and any application referred to in subparagraph (B) of subsection (a)(1) of this section, and
(B) any other papers which are in the possession of the Secretary and which relate to such application,
as if such papers constituted returns.
(3) Information available on Internet and in person
(A) In general
The Secretary shall make publicly available, on the Internet and at the offices of the Internal Revenue Service—
(i) a list of all political organizations which file a notice with the Secretary under section 527(i), and
(ii) the name, address, electronic mailing address, custodian of records, and contact person for such organization.
(B) Time to make information available
The Secretary shall make available the information required under subparagraph (A) not later than 5 business days after the Secretary receives a notice from a political organization under section 527(i).
(b) Inspection of annual returns
The information required to be furnished by sections 6033, 6034, and 6058, together with the names and addresses of such organizations and trusts, shall be made available to the public at such times and in such places as the Secretary may prescribe. Nothing in this subsection shall authorize the Secretary to disclose the name or address of any contributor to any organization or trust (other than a private foundation, as defined in section 509(a) or a political organization exempt from taxation under section 527) which is required to furnish such information. In the case of an organization described in section 501(d), this subsection shall not apply to copies referred to in section 6031(b) with respect to such organization. In the case of a trust which is required to file a return under section 6034(a), this subsection shall not apply to information regarding beneficiaries which are not organizations described in section 170(c). Any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) shall be treated for purposes of this subsection in the same manner as if furnished under section 6033. Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public as soon as practicable in a machine readable format.
(c) Publication to State officials
(1) General rule for charitable organizations
In the case of any organization which is described in section 501(c)(3) and exempt from taxation under section 501(a), or has applied under section 508(a) for recognition as an organization described in section 501(c)(3), the Secretary at such times and in such manner as he may by regulations prescribe shall—
(A) notify the appropriate State officer of a refusal to recognize such organization as an organization described in section 501(c)(3), or of the operation of such organization in a manner which does not meet, or no longer meets, the requirements of its exemption,
(B) notify the appropriate State officer of the mailing of a notice of deficiency of tax imposed under section 507 or
(C) at the request of such appropriate State officer, make available for inspection and copying such returns, filed statements, records, reports, and other information, relating to a determination under subparagraph (A) or (B) as are relevant to any determination under State law.
(2) Disclosure of proposed actions related to charitable organizations
(A) Specific notifications
In the case of an organization to which paragraph (1) applies, the Secretary may disclose to the appropriate State officer—
(i) a notice of proposed refusal to recognize such organization as an organization described in section 501(c)(3) or a notice of proposed revocation of such organization's recognition as an organization exempt from taxation,
(ii) the issuance of a letter of proposed deficiency of tax imposed under section 507 or
(iii) the names, addresses, and taxpayer identification numbers of organizations which have applied for recognition as organizations described in section 501(c)(3).
(B) Additional disclosures
Returns and return information of organizations with respect to which information is disclosed under subparagraph (A) may be made available for inspection by or disclosed to an appropriate State officer.
(C) Procedures for disclosure
Information may be inspected or disclosed under subparagraph (A) or (B) only—
(i) upon written request by an appropriate State officer, and
(ii) for the purpose of, and only to the extent necessary in, the administration of State laws regulating such organizations.
Such information may only be inspected by or disclosed to a person other than the appropriate State officer if such person is an officer or employee of the State and is designated by the appropriate State officer to receive the returns or return information under this paragraph on behalf of the appropriate State officer.
(D) Disclosures other than by request
The Secretary may make available for inspection or disclose returns and return information of an organization to which paragraph (1) applies to an appropriate State officer of any State if the Secretary determines that such returns or return information may constitute evidence of noncompliance under the laws within the jurisdiction of the appropriate State officer.
(3) Disclosure with respect to certain other exempt organizations
Upon written request by an appropriate State officer, the Secretary may make available for inspection or disclosure returns and return information of any organization described in section 501(c) (other than organizations described in paragraph (1) or (3) thereof) for the purpose of, and only to the extent necessary in, the administration of State laws regulating the solicitation or administration of the charitable funds or charitable assets of such organizations. Such information may only be inspected by or disclosed to a person other than the appropriate State officer if such person is an officer or employee of the State and is designated by the appropriate State officer to receive the returns or return information under this paragraph on behalf of the appropriate State officer.
(4) Use in civil judicial and administrative proceedings
Returns and return information disclosed pursuant to this subsection may be disclosed in civil administrative and civil judicial proceedings pertaining to the enforcement of State laws regulating such organizations in a manner prescribed by the Secretary similar to that for tax administration proceedings under section 6103(h)(4).
(5) No disclosure if impairment
Returns and return information shall not be disclosed under this subsection, or in any proceeding described in paragraph (4), to the extent that the Secretary determines that such disclosure would seriously impair Federal tax administration.
(6) Definitions
For purposes of this subsection—
(A) Return and return information
The terms "return" and "return information" have the respective meanings given to such terms by section 6103(b).
(B) Appropriate State officer
The term "appropriate State officer" means—
(i) the State attorney general,
(ii) the State tax officer,
(iii) in the case of an organization to which paragraph (1) applies, any other State official charged with overseeing organizations of the type described in section 501(c)(3), and
(iv) in the case of an organization to which paragraph (3) applies, the head of an agency designated by the State attorney general as having primary responsibility for overseeing the solicitation of funds for charitable purposes.
(d) Public inspection of certain annual returns, reports, applications for exemption, and notices of status
(1) In general
In the case of an organization described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a) or an organization exempt from taxation under section 527(a)—
(A) a copy of—
(i) the annual return filed under section 6033 (relating to returns by exempt organizations) by such organization,
(ii) any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations),
(iii) if the organization filed an application for recognition of exemption under section 501 or notice of status under section 527(i), the exempt status application materials or any notice materials of such organization, and
(iv) the reports filed under section 527(j) (relating to required disclosure of expenditures and contributions) by such organization,
shall be made available by such organization for inspection during regular business hours by any individual at the principal office of such organization and, if such organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office, and
(B) upon request of an individual made at such principal office or such a regional or district office, a copy of such annual return, reports, and exempt status application materials or such notice materials shall be provided to such individual without charge other than a reasonable fee for any reproduction and mailing costs.
The request described in subparagraph (B) must be made in person or in writing. If such request is made in person, such copy shall be provided immediately and, if made in writing, shall be provided within 30 days.
(2) 3-year limitation on inspection of returns
Paragraph (1) shall apply to an annual return filed under section 6011 or 6033 only during the 3-year period beginning on the last day prescribed for filing such return (determined with regard to any extension of time for filing).
(3) Exceptions from disclosure requirement
(A) Nondisclosure of contributors, etc.
In the case of an organization which is not a private foundation (within the meaning of section 509(a)) or a political organization exempt from taxation under section 527, paragraph (1) shall not require the disclosure of the name or address of any contributor to the organization. In the case of an organization described in section 501(d), paragraph (1) shall not require the disclosure of the copies referred to in section 6031(b) with respect to such organization.
(B) Nondisclosure of certain other information
Paragraph (1) shall not require the disclosure of any information if the Secretary withheld such information from public inspection under subsection (a)(1)(D).
(4) Limitation on providing copies
Paragraph (1)(B) shall not apply to any request if, in accordance with regulations promulgated by the Secretary, the organization has made the requested documents widely available, or the Secretary determines, upon application by an organization, that such request is part of a harassment campaign and that compliance with such request is not in the public interest.
(5) Exempt status application materials
For purposes of paragraph (1), the term "exempt status application materials" means the application for recognition of exemption under section 501 and any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application.
(6) Notice materials
For purposes of paragraph (1), the term "notice materials" means the notice of status filed under section 527(i) and any papers submitted in support of such notice and any letter or other document issued by the Internal Revenue Service with respect to such notice.
(7) Disclosure of reports by Internal Revenue Service
Any report filed by an organization under section 527(j) (relating to required disclosure of expenditures and contributions) shall be made available to the public at such times and in such places as the Secretary may prescribe.
(8) Application to nonexempt charitable trusts and nonexempt private foundations
The organizations referred to in paragraphs (1) and (2) of section 6033(d) shall comply with the requirements of this subsection relating to annual returns filed under section 6033 in the same manner as the organizations referred to in paragraph (1).
(Aug. 16, 1954, ch. 736,
Editorial Notes
References in Text
The date of enactment of this subparagraph, referred to in subsec. (a)(1)(A), is Sept. 2, 1958.
Codification
Sections 1201(b)(3), 1224(a), (b)(4), and 1225(a) of
Amendments
2019—Subsec. (b).
2014—Subsec. (d)(6) to (8).
2007—Subsec. (b).
Subsec. (d)(1)(A)(ii).
Subsec. (d)(2).
2006—Subsec. (b).
Subsec. (c)(1).
Subsec. (c)(2) to (6).
Subsec. (d)(1)(A)(ii) to (iv).
2002—Subsec. (b).
Subsec. (d)(1)(A)(i).
Subsec. (d)(2).
2000—Subsec. (a).
Subsec. (a)(1)(A).
Subsec. (a)(2)(A).
Subsec. (a)(3).
Subsec. (b).
Subsec. (d).
Subsec. (d)(1).
Subsec. (d)(1)(A)(i).
Subsec. (d)(1)(A)(ii).
Subsec. (d)(1)(A)(iii).
Subsec. (d)(1)(B).
Subsec. (d)(2).
Subsec. (d)(3)(A).
Subsec. (d)(6).
1998—Subsec. (b).
Subsec. (d).
Subsec. (e).
Subsec. (e)(1)(C).
1996—Subsec. (e)(1)(A).
Subsec. (e)(2)(A).
Subsec. (e)(3).
1987—Subsec. (e).
1984—Subsec. (a)(1)(B)(i).
Subsec. (d).
1980—Subsec. (b).
Subsec. (d).
1978—Subsec. (a)(1)(A).
Subsec. (a)(2).
Subsec. (b).
1976—Subsec. (a).
Subsec. (b).
Subsec. (c)(1).
1974—Subsec. (a)(1).
Subsec. (a)(2)(A).
Subsec. (b).
1969—Subsec. (b).
Subsecs. (c), (d).
1958—
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
Amendment by
Effective Date of 2007 Amendment
Amendment by
Effective Date of 2006 Amendment
Amendment by section 1201(b)(3) of
Amendment by section 1224(a), (b)(4) of
Effective Date of 2002 Amendment
Amendment by
Effective Date of 2000 Amendments
Amendment by section 1(b) of
Amendment by section 3(b) of
Effective Date of 1998 Amendment
"(A)
"(B)
Effective Date of 1996 Amendment
Effective Date of 1987 Amendment
"(1) to returns for years beginning after December 31, 1986, and
"(2) on and after the 30th day after the date of the enactment of this Act [Dec. 22, 1987] in the case of applications submitted to the Internal Revenue Service—
"(A) after July 15, 1987, or
"(B) on or before July 15, 1987, if the organization has a copy of the application on July 15, 1987."
Effective Date of 1984 Amendment
Amendment by section 306(b) of
Amendment by section 491(d)(49) of
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1978 Amendments
Amendment by
Amendment by
Amendment by
Effective Date of 1976 Amendment
Amendment by section 1307(d)(2)(B) of
Effective Date of 1974 Amendment
Effective Date of 1969 Amendment
Amendment by
Effective Date of 1958 Amendment
Effect of Amendments on Existing Disclosures
§6105. Confidentiality of information arising under treaty obligations
(a) In general
Tax convention information shall not be disclosed.
(b) Exceptions
Subsection (a) shall not apply—
(1) to the disclosure of tax convention information to persons or authorities (including courts and administrative bodies) which are entitled to such disclosure pursuant to a tax convention,
(2) to any generally applicable procedural rules regarding applications for relief under a tax convention,
(3) to the disclosure of tax convention information on the same terms as return information may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the written consent of the foreign government, or
(4) in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax convention information not relating to a particular taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not impair tax administration.
(c) Definitions
For purposes of this section—
(1) Tax convention information
The term "tax convention information" means any—
(A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention,
(B) application for relief under a tax convention,
(C) background information related to such agreement or application,
(D) document implementing such agreement, and
(E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.
(2) Tax convention
The term "tax convention" means—
(A) any income tax or gift and estate tax convention, or
(B) any other convention or bilateral agreement (including multilateral conventions and agreements and any agreement with a possession of the United States) providing for the avoidance of double taxation, the prevention of fiscal evasion, nondiscrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters.
(d) Cross references
For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431.
(Added
Editorial Notes
Prior Provisions
A prior section 6105, act Aug. 16, 1954, ch. 736,
Amendments
2002—Subsec. (b)(2).
Subsec. (b)(3).
Subsec. (b)(4).
Subsec. (c)(1)(C), (E).
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Amendment by
[§6106. Repealed. Pub. L. 94–455, title XII, §1202(h)(1), Oct. 4, 1976, 90 Stat. 1688 ]
Section, act Aug. 16, 1954, ch. 736,
§6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
(a) Furnishing copy to taxpayer
Any person who is a tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such return or claim is presented for such taxpayer's signature.
(b) Copy or list to be retained by tax return preparer
Any person who is a tax return preparer with respect to a return or claim for refund shall, for the period ending 3 years after the close of the return period—
(1) retain a completed copy of such return or claim, or retain, on a list, the name and taxpayer identification number of the taxpayer for whom such return or claim was prepared, and
(2) make such copy or list available for inspection upon request by the Secretary.
(c) Regulations
The Secretary shall prescribe regulations under which, in cases where 2 or more persons are tax return preparers with respect to the same return or claim for refund, compliance with the requirements of subsection (a) or (b), as the case may be, of one such person shall be deemed to be compliance with the requirements of such subsection by the other persons.
(d) Definitions
For purposes of this section, the terms "return" and "claim for refund" have the respective meanings given to such terms by section 6696(e), and the term "return period" has the meaning given to such term by section 6060(c).
(Added
Editorial Notes
Prior Provisions
A prior section 6107, acts Aug. 16, 1954, ch. 736,
Amendments
2007—
Subsec. (a).
Subsec. (b).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2007 Amendment
Amendment by
Effective Date
Section applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of
§6108. Statistical publications and studies
(a) Publication or other disclosure of statistics of income
The Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
(b) Special statistical studies
The Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return information (as defined in section 6103(b)(2)) and furnish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be prescribed for the cost of the work or services performed for such party or parties.
(c) Anonymous form
No publication or other disclosure of statistics or other information required or authorized by subsection (a) or special statistical study authorized by subsection (b) shall in any manner permit the statistics, study, or any information so published, furnished, or otherwise disclosed to be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
(d) Statistical support for National Taxpayer Advocate
Upon request of the National Taxpayer Advocate, the Secretary shall, to the extent practicable, provide the National Taxpayer Advocate with statistical support in connection with the preparation by the National Taxpayer Advocate of the annual report described in section 7803(c)(2)(B)(ii). Such statistical support shall include statistical studies, compilations, and the review of information provided by the National Taxpayer Advocate for statistical validity and sound statistical methodology.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
2019—Subsec. (d).
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
"(1)
"(2)
Effective Date of 1976 Amendment
Amendment by
§6109. Identifying numbers
(a) Supplying of identifying numbers
When required by regulations prescribed by the Secretary:
(1) Inclusion in returns
Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.
(2) Furnishing number to other persons
Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person or whose identifying number is required to be shown on a return of another person shall furnish to such other person such identifying number as may be prescribed for securing his proper identification.
(3) Furnishing number of another person
Any person required under the authority of this title to make a return, statement, or other document with respect to another person shall request from such other person, and shall include in any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person.
(4) Furnishing identifying number of tax return preparer
Any return or claim for refund prepared by a tax return preparer shall bear such identifying number for securing proper identification of such preparer, his employer, or both, as may be prescribed. For purposes of this paragraph, the terms "return" and "claim for refund" have the respective meanings given to such terms by section 6696(e).
For purposes of paragraphs (1), (2), and (3), the identifying number of an individual (or his estate) shall be such individual's social security account number.
(b) Limitation
(1) Except as provided in paragraph (2), a return of any person with respect to his liability for tax, or any statement or other document in support thereof, shall not be considered for purposes of paragraphs (2) and (3) of subsection (a) as a return, statement, or other document with respect to another person.
(2) For purposes of paragraphs (2) and (3) of subsection (a), a return of an estate or trust with respect to its liability for tax, and any statement or other document in support thereof, shall be considered as a return, statement, or other document with respect to each beneficiary of such estate or trust.
(c) Requirement of information
For purposes of this section, the Secretary is authorized to require such information as may be necessary to assign an identifying number to any person.
(d) Use of social security account number
The social security account number issued to an individual for purposes of section 205(c)(2)(A) of the Social Security Act shall, except as shall otherwise be specified under regulations of the Secretary, be used as the identifying number for such individual for purposes of this title.
[(e) Repealed. Pub. L. 104–188, title I, §1615(a)(2)(A), Aug. 20, 1996, 110 Stat. 1853 ]
(f) Access to employer identification numbers by Secretary of Agriculture for purposes of Food and Nutrition Act of 2008
(1) In general
In the administration of section 9 of the Food and Nutrition Act of 2008 (
(2) Sharing of information and safeguards
(A) Sharing of information
The Secretary of Agriculture may share any information contained in any list referred to in paragraph (1) with any other agency or instrumentality of the United States which otherwise has access to employer identification numbers in accordance with this section or other applicable Federal law, except that the Secretary of Agriculture may share such information only to the extent that such Secretary determines such sharing would assist in verifying and matching such information against information maintained by such other agency or instrumentality. Any such information shared pursuant to this subparagraph may be used by such other agency or instrumentality only for the purpose of effective administration and enforcement of the Food and Nutrition Act of 2008 or for the purpose of investigation of violations of other Federal laws or enforcement of such laws.
(B) Safeguards
The Secretary of Agriculture, and the head of any other agency or instrumentality referred to in subparagraph (A), shall restrict, to the satisfaction of the Secretary of the Treasury, access to employer identification numbers obtained pursuant to this subsection only to officers and employees of the United States whose duties or responsibilities require access for the purposes described in subparagraph (A). The Secretary of Agriculture, and the head of any agency or instrumentality with which information is shared pursuant to subparagraph (A), shall provide such other safeguards as the Secretary of the Treasury determines to be necessary or appropriate to protect the confidentiality of the employer identification numbers.
(3) Confidentiality and nondisclosure rules
Employer identification numbers that are obtained or maintained pursuant to this subsection by the Secretary of Agriculture or the head of any agency or instrumentality with which information is shared pursuant to paragraph (2) shall be confidential, and no officer or employee of the United States who has or had access to the employer identification numbers shall disclose any such employer identification number obtained thereby in any manner. For purposes of this paragraph, the term "officer or employee" includes a former officer or employee.
(4) Sanctions
Paragraphs (1), (2), and (3) of section 7213(a) shall apply with respect to the unauthorized willful disclosure to any person of employer identification numbers maintained pursuant to this subsection by the Secretary of Agriculture or any agency or instrumentality with which information is shared pursuant to paragraph (2) in the same manner and to the same extent as such paragraphs apply with respect to unauthorized disclosures of return and return information described in such paragraphs. Paragraph (4) of section 7213(a) shall apply with respect to the willful offer of any item of material value in exchange for any such employer identification number in the same manner and to the same extent as such paragraph applies with respect to offers (in exchange for any return or return information) described in such paragraph.
(g) Access to employer identification numbers by Federal Crop Insurance Corporation for purposes of the Federal Crop Insurance Act
(1) In general
In the administration of section 506 of the Federal Crop Insurance Act, the Federal Crop Insurance Corporation may require each policyholder and each reinsured company to furnish to the insurer or to the Corporation the employer identification number of such policyholder, subject to the requirements of this paragraph. No officer or employee of the Federal Crop Insurance Corporation, or authorized person shall have access to any such number for any purpose other than the establishment of a system of records necessary to the effective administration of such Act. The Manager of the Corporation may require each policyholder to provide to the Manager or authorized person, at such times and in such manner as prescribed by the Manager, the employer identification number of each entity that holds or acquires a substantial beneficial interest in the policyholder. For purposes of this subclause, the term "substantial beneficial interest" means not less than 5 percent of all beneficial interest in the policyholder. The Secretary of Agriculture shall restrict, to the satisfaction of the Secretary of the Treasury, access to employer identification numbers obtained pursuant to this paragraph only to officers and employees of the United States or authorized persons whose duties or responsibilities require access for the administration of the Federal Crop Insurance Act.
(2) Confidentiality and nondisclosure rules
Employer identification numbers maintained by the Secretary of Agriculture or the Federal Crop Insurance Corporation pursuant to this subsection shall be confidential, and except as authorized by this subsection, no officer or employee of the United States or authorized person who has or had access to such employer identification numbers shall disclose any such employer identification number obtained thereby in any manner. For purposes of this paragraph, the term "officer or employee" includes a former officer or employee. For purposes of this subsection, the term "authorized person" means an officer or employee of an insurer whom the Manager of the Corporation designates by rule, subject to appropriate safeguards including a prohibition against the release of such social security account numbers (other than to the Corporations) by such person.
(3) Sanctions
Paragraphs (1), (2), and (3) of section 7213(a) shall apply with respect to the unauthorized willful disclosure to any person of employer identification numbers maintained by the Secretary of Agriculture or the Federal Crop Insurance Corporation pursuant to this subsection in the same manner and to the same extent as such paragraphs apply with respect to unauthorized disclosures of return and return information described in such paragraphs. Paragraph (4) of section 7213(a) shall apply with respect to the willful offer of any item of material value in exchange for any such employer identification number in the same manner and to the same extent as such paragraph applies with respect to offers (in exchange for any return or return information) described in such paragraph.
(h) Identifying information required with respect to certain seller-provided financing
(1) Payor
If any taxpayer claims a deduction under section 163 for qualified residence interest on any seller-provided financing, such taxpayer shall include on the return claiming such deduction the name, address, and TIN of the person to whom such interest is paid or accrued.
(2) Recipient
If any person receives or accrues interest referred to in paragraph (1), such person shall include on the return for the taxable year in which such interest is so received or accrued the name, address, and TIN of the person liable for such interest.
(3) Furnishing of information between payor and recipient
If any person is required to include the TIN of another person on a return under paragraph (1) or (2), such other person shall furnish his TIN to such person.
(4) Seller-provided financing
For purposes of this subsection, the term "seller-provided financing" means any indebtedness incurred in acquiring any residence if the person to whom such indebtedness is owed is the person from whom such residence was acquired.
(i) Special rules relating to the issuance of ITINs
(1) In general
The Secretary is authorized to issue an individual taxpayer identification number to an individual only if the applicant submits an application, using such form as the Secretary may require and including the required documentation—
(A) in the case of an applicant not described in subparagraph (B)—
(i) in person to an employee of the Internal Revenue Service or a community-based certifying acceptance agent approved by the Secretary, or
(ii) by mail, pursuant to rules prescribed by the Secretary, or
(B) in the case of an applicant who resides outside of the United States, by mail or in person to an employee of the Internal Revenue Service, a community-based certifying acceptance agent approved by the Secretary, or a designee of the Secretary at a United States diplomatic mission or consular post.
(2) Required documentation
For purposes of this subsection—
(A) In general
The term "required documentation" includes such documentation as the Secretary may require that proves the individual's identity, foreign status, and residency.
(B) Validity of documents
The Secretary may accept only original documents or certified copies meeting the requirements of the Secretary.
(3) Term of ITIN
(A) In general
An individual taxpayer identification number issued after December 31, 2012, shall remain in effect unless the individual to whom such number is issued does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years ending after the issuance of such number. In the case of an individual described in the preceding sentence, such number shall expire on the day after the due date for the return of tax for such third consecutive taxable year.
(B) Special rule for existing ITINs
In the case of an individual with respect to whom an individual taxpayer identification number was issued before January 1, 2013, such number shall remain in effect until the earlier of—
(i) the applicable date, or
(ii) if the individual does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years at least one of which ends after December 18, 2015, the due date for the return of tax for such third consecutive taxable year.
(C) Applicable date
For purposes of subparagraph (B), the term "applicable date" means—
(i) January 1, 2017, in the case of an individual taxpayer identification number issued before January 1, 2008,
(ii) January 1, 2018, in the case of an individual taxpayer identification number issued in 2008,
(iii) January 1, 2019, in the case of an individual taxpayer identification number issued in 2009 or 2010, and
(iv) January 1, 2020, in the case of an individual taxpayer identification number issued in 2011 or 2012.
(4) Distinguishing ITINs issued solely for purposes of treaty benefits
The Secretary shall implement a system that ensures that individual taxpayer identification numbers issued solely for purposes of claiming tax treaty benefits are used only for such purposes, by distinguishing such numbers from other individual taxpayer identification numbers issued.
(Added
Editorial Notes
References in Text
Section 205 of the Social Security Act, referred to in subsec. (d), is classified to
The Food and Nutrition Act of 2008, referred to in subsec. (f), is
The Federal Crop Insurance Act, referred to in subsec. (g), is subtitle A of title V of act Feb. 16, 1938, ch. 30,
Codification
Prior Provisions
A prior section 6109 was renumbered
Amendments
2018—Subsec. (f).
Subsec. (i)(1)(A)(i).
Subsec. (i)(1)(B).
Subsec. (i)(3)(A).
Subsec. (i)(3)(B)(ii).
"(I) the last day of such third consecutive taxable year, or
"(II) the last day of the taxable year that includes the date of the enactment of this subsection."
2015—Subsec. (i).
2008—Subsec. (f).
Subsec. (f)(1), (2)(A).
2007—Subsec. (a)(4).
1998—Subsec. (a).
1996—Subsec. (e).
"(e)
Subsecs. (f), (g).
1994—Subsec. (e).
"(1) any taxpayer claims an exemption under section 151 for any dependent on a return for any taxable year, and
"(2) such dependent has attained the age of 1 year before the close of such taxable year,
such taxpayer shall include on such return the identifying number (for purposes of this title) of such dependent."
Subsec. (f)(2).
Subsec. (f)(3).
Subsec. (f)(4).
1992—Subsec. (h).
1990—Subsec. (e)(2).
Subsec. (f).
1988—Subsec. (a).
Subsec. (e)(2).
1986—Subsec. (e).
1976—Subsec. (a).
Subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
Amendment by section 101(g)(1)–(3) of
Effective Date of 2015 Amendment
Effective Date of 2008 Amendment
Amendment of this section and repeal of
Amendment by section 4002(b)(1)(B), (G), (2)(O) of
Effective Date of 2007 Amendment
Amendment by
Effective Date of 1998 Amendment
Effective Date of 1996 Amendment
Amendment by section 1615(a)(2)(A) of
Effective Date of 1994 Amendment
Amendment by
Effective Date of 1992 Amendment
Effective Date of 1990 Amendments
Amendment by section 1735(c) of
Effective Date of 1988 Amendment
Amendment by section 703(c)(3) of
Effective Date of 1986 Amendment
Effective Date
Identity Protection Personal Identification Numbers
"(a)
"(b)
"(1)
"(2)
Audit by TIGTA
Community-Based Certifying Acceptance Agents
"(1) financial institutions (as defined in section 265(b)(5) of such Code and the regulations thereunder),
"(2) colleges and universities which are described in section 501(c)(3) of such Code and exempt from taxation under section 501(a) of such Code,
"(3) Federal agencies (as defined in section 6402(h) of such Code),
"(4) State and local governments, including agencies responsible for vital records,
"(5) community-based organizations which are described in subsection (c)(3) or (d) of section 501 of such Code and exempt from taxation under section 501(a) of such Code,
"(6) persons that provide assistance to taxpayers in the preparation of their tax returns, and
"(7) other persons or categories of persons as authorized by regulations or other guidance of the Secretary of the Treasury."
ITIN Study
"(1)
"(2)
"(A) Possible administrative and legislative recommendations to reduce fraud and improper payments through the use of individual taxpayer identification numbers (hereinafter referred to as 'ITINs').
"(B) If data supports an in-person initial review of ITIN applications to reduce fraud and improper payments, the administrative and legislative steps needed to implement such an in-person initial review of ITIN applications, in conjunction with an expansion of the community-based certified acceptance agent program under subsection (c) [set out as a note above], with a goal of transitioning to such a program by 2020.
"(C) Strategies for more efficient processing of ITIN applications.
"(D) The acceptance agent program as in existence on the date of the enactment of this Act [Dec. 18, 2015] and ways to expand the geographic availability of agents through the community-based certified acceptance agent program under subsection (c).
"(E) Strategies for the Internal Revenue Service to work with other Federal agencies, State and local governments, and other organizations and persons described in subsection (c) to encourage participation in the community-based certified acceptance agent program under subsection (c) to facilitate in-person initial review of ITIN applications.
"(F) Typical characteristics (derived from Form W–7 and other sources) of mail applications for ITINs as compared with typical characteristics of in-person applications.
"(G) Typical characteristics (derived from 17 [sic] Form W–7 and other sources) of ITIN applications before the Internal Revenue Service revised its application procedures in 2012 as compared with typical characteristics of ITIN applications made after such revisions went into effect.
"(3)
"(4)
§6110. Public inspection of written determinations
(a) General rule
Except as otherwise provided in this section, the text of any written determination and any background file document relating to such written determination shall be open to public inspection at such place as the Secretary may by regulations prescribe.
(b) Definitions
For purposes of this section—
(1) Written determination
(A) In general
The term "written determination" means a ruling, determination letter, technical advice memorandum, or Chief Counsel advice.
(B) Exceptions
Such term shall not include any matter referred to in subparagraph (C) or (D) of section 6103(b)(2).
(2) Background file document
The term "background file document" with respect to a written determination includes the request for that written determination, any written material submitted in support of the request, and any communication (written or otherwise) between the Internal Revenue Service and persons outside the Internal Revenue Service in connection with such written determination (other than any communication between the Department of Justice and the Internal Revenue Service relating to a pending civil or criminal case or investigation) received before issuance of the written determination.
(3) Reference and general written determinations
(A) Reference written determination
The term "reference written determination" means any written determination which has been determined by the Secretary to have significant reference value.
(B) General written determination
The term "general written determination" means any written determination other than a reference written determination.
(c) Exemptions from disclosure
Before making any written determination or background file document open or available to public inspection under subsection (a), the Secretary shall delete—
(1) the names, addresses, and other identifying details of the person to whom the written determination pertains and of any other person, other than a person with respect to whom a notation is made under subsection (d)(1), identified in the written determination or any background file document;
(2) information specifically authorized under criteria established by an Executive order to be kept secret in the interest of national defense or foreign policy, and which is in fact properly classified pursuant to such Executive order;
(3) information specifically exempted from disclosure by any statute (other than this title) which is applicable to the Internal Revenue Service;
(4) trade secrets and commercial or financial information obtained from a person and privileged or confidential;
(5) information the disclosure of which would constitute a clearly unwarranted invasion of personal privacy;
(6) information contained in or related to examination, operating, or condition reports prepared by, or on behalf of, or for use of an agency responsible for the regulation or supervision of financial institutions; and
(7) geological and geophysical information and data, including maps, concerning wells.
The Secretary shall determine the appropriate extent of such deletions and, except in the case of intentional or willful disregard of this subsection, shall not be required to make such deletions (nor be liable for failure to make deletions) unless the Secretary has agreed to such deletions or has been ordered by a court (in a proceeding under subsection (f)(3)) to make such deletions.
(d) Procedures with regard to third party contacts
(1) Notations
If, before the issuance of a written determination, the Internal Revenue Service receives any communication (written or otherwise) concerning such written determination, any request for such determination, or any other matter involving such written determination from a person other than an employee of the Internal Revenue Service or the person to whom such written determination pertains (or his authorized representative with regard to such written determination), the Internal Revenue Service shall indicate, on the written determination open to public inspection, the category of the person making such communication and the date of such communication.
(2) Exception
Paragraph (1) shall not apply to any communication made by the Chief of Staff of the Joint Committee on Taxation.
(3) Disclosure of identity
In the case of any written determination to which paragraph (1) applies, any person may file a petition in the United States Tax Court or file a complaint in the United States District Court for the District of Columbia for an order requiring that the identity of any person to whom the written determination pertains be disclosed. The court shall order disclosure of such identity if there is evidence in the record from which one could reasonably conclude that an impropriety occurred or undue influence was exercised with respect to such written determination by or on behalf of such person. The court may also direct the Secretary to disclose any portion of any other deletions made in accordance with subsection (c) where such disclosure is in the public interest. If a proceeding is commenced under this paragraph, the person whose identity is subject to being disclosed and the person about whom a notation is made under paragraph (1) shall be notified of the proceeding in accordance with the procedures described in subsection (f)(4)(B) and shall have the right to intervene in the proceeding (anonymously, if appropriate).
(4) Period in which to bring action
No proceeding shall be commenced under paragraph (3) unless a petition is filed before the expiration of 36 months after the first day that the written determination is open to public inspection.
(e) Background file documents
Whenever the Secretary makes a written determination open to public inspection under this section, he shall also make available to any person, but only upon the written request of that person, any background file document relating to the written determination.
(f) Resolution of disputes relating to disclosure
(1) Notice of intention to disclose
Except as otherwise provided by subsection (i), the Secretary shall upon issuance of any written determination, or upon receipt of a request for a background file document, mail a notice of intention to disclose such determination or document to any person to whom the written determination pertains (or a successor in interest, executor, or other person authorized by law to act for or on behalf of such person).
(2) Administrative remedies
The Secretary shall prescribe regulations establishing administrative remedies with respect to—
(A) requests for additional disclosure of any written determination of any background file document, and
(B) requests to restrain disclosure.
(3) Action to restrain disclosure
(A) Creation of remedy
Any person—
(i) to whom a written determination pertains (or a successor in interest, executor, or other person authorized by law to act for or on behalf of such person), or who has a direct interest in maintaining the confidentiality of any such written determination or background file document (or portion thereof),
(ii) who disagrees with any failure to make a deletion with respect to that portion of any written determination or any background file document which is to be open or available to public inspection, and
(iii) who has exhausted his administrative remedies as prescribed pursuant to paragraph (2),
may, within 60 days after the mailing by the Secretary of a notice of intention to disclose any written determination or background file document under paragraph (1), together with the proposed deletions, file a petition in the United States Tax Court (anonymously, if appropriate) for a determination with respect to that portion of such written determination or background file document which is to be open to public inspection.
(B) Notice to certain persons
The Secretary shall notify any person to whom a written determination pertains (unless such person is the petitioner) of the filing of a petition under this paragraph with respect to such written determination or related background file document, and any such person may intervene (anonymously, if appropriate) in any proceeding conducted pursuant to this paragraph. The Secretary shall send such notice by registered or certified mail to the last known address of such person within 15 days after such petition is served on the Secretary. No person who has received such a notice may thereafter file any petition under this paragraph with respect to such written determination or background file document with respect to which such notice was received.
(4) Action to obtain additional disclosure
(A) Creation of remedy
Any person who has exhausted the administrative remedies prescribed pursuant to paragraph (2) with respect to a request for disclosure may file a petition in the United States Tax Court or a complaint in the United States District Court for the District of Columbia for an order requiring that any written determination or background file document (or portion thereof) be made open or available to public inspection. Except where inconsistent with subparagraph (B), the provisions of subparagraphs (C), (D), (E), (F), and (G) of
(B) Intervention
If a proceeding is commenced under this paragraph with respect to any written determination or background file document, the Secretary shall, within 15 days after notice of the petition filed under subparagraph (A) is served on him, send notice of the commencement of such proceeding to all persons who are identified by name and address in such written determination or background file document. The Secretary shall send such notice by registered or certified mail to the last known address of such person. Any person to whom such determination or background file document pertains may intervene in the proceeding (anonymously, if appropriate). If such notice is sent, the Secretary shall not be required to defend the action and shall not be liable for public disclosure of the written determination or background file document (or any portion thereof) in accordance with the final decision of the court.
(5) Expedition of determination
The Tax Court shall make a decision with respect to any petition described in paragraph (3) at the earliest practicable date.
(6) Publicity of Tax Court proceedings
Notwithstanding sections 7458 and 7461, the Tax Court may, in order to preserve the anonymity, privacy, or confidentiality of any person under this section, provide by rules adopted under section 7453 that portions of hearings, testimony, evidence, and reports in connection with proceedings under this section may be closed to the public or to inspection by the public.
(g) Time for disclosure
(1) In general
Except as otherwise provided in this section, the text of any written determination or any background file document (as modified under subsection (c)) shall be open or available to public inspection—
(A) no earlier than 75 days, and no later than 90 days, after the notice provided in subsection (f)(1) is mailed, or, if later,
(B) within 30 days after the date on which a court decision under subsection (f)(3) becomes final.
(2) Postponement by order of court
The court may extend the period referred to in paragraph (1)(B) for such time as the court finds necessary to allow the Secretary to comply with its decision.
(3) Postponement of disclosure for up to 90 days
At the written request of the person by whom or on whose behalf the request for the written determination was made, the period referred to in paragraph (1)(A) shall be extended (for not to exceed an additional 90 days) until the day which is 15 days after the date of the Secretary's determination that the transaction set forth in the written determination has been completed.
(4) Additional 180 days
If—
(A) the transaction set forth in the written determination is not completed during the period set forth in paragraph (3), and
(B) the person by whom or on whose behalf the request for the written determination was made establishes to the satisfaction of the Secretary that good cause exists for additional delay in opening the written determination to public inspection,
the period referred to in paragraph (3) shall be further extended (for not to exceed an additional 180 days) until the day which is 15 days after the date of the Secretary's determination that the transaction set forth in the written determination has been completed.
(5) Special rules for certain written determinations, etc.
Notwithstanding the provisions of paragraph (1), the Secretary shall not be required to make available to the public—
(A) any technical advice memorandum, any Chief Counsel advice, and any related background file document involving any matter which is the subject of a civil fraud or criminal investigation or jeopardy or termination assessment until after any action relating to such investigation or assessment is completed, or
(B) any general written determination and any related background file document that relates solely to approval of the Secretary of any adoption or change of—
(i) the funding method or plan year of a plan under section 412,
(ii) a taxpayer's annual accounting period under section 442,
(iii) a taxpayer's method of accounting under section 446(e), or
(iv) a partnership's or partner's taxable year under section 706,
but the Secretary shall make any such written determination and related background file document available upon the written request of any person after the date on which (except for this subparagraph) such determination would be open to public inspection.
(h) Disclosure of prior written determinations and related background file documents
(1) In general
Except as otherwise provided in this subsection, a written determination issued pursuant to a request made before November 1, 1976, and any background file document relating to such written determination shall be open or available to public inspection in accordance with this section.
(2) Time for disclosure
In the case of any written determination or background file document which is to be made open or available to public inspection under paragraph (1)—
(A) subsection (g) shall not apply, but
(B) such written determination or background file document shall be made open or available to public inspection at the earliest practicable date after funds for that purpose have been appropriated and made available to the Internal Revenue Service.
(3) Order of release
Any written determination or background file document described in paragraph (1) shall be open or available to public inspection in the following order starting with the most recent written determination in each category:
(A) reference written determinations issued under this title;
(B) general written determinations issued after July 4, 1967; and
(C) reference written determinations issued under the Internal Revenue Code of 1939 or corresponding provisions of prior law.
General written determinations not described in subparagraph (B) shall be open to public inspection on written request, but not until after the written determinations referred to in subparagraphs (A), (B), and (C) are open to public inspection.
(4) Notice that prior written determinations are open to public inspection
Notwithstanding the provisions of subsections (f)(1) and (f)(3)(A), not less than 90 days before making any portion of a written determination described in this subsection open to public inspection, the Secretary shall issue public notice in the Federal Register that such written determination is to be made open to public inspection. The person who received a written determination may, within 75 days after the date of publication of notice under this paragraph, file a petition in the United States Tax Court (anonymously, if appropriate) for a determination with respect to that portion of such written determination which is to be made open to public inspection. The provisions of subsections (f)(3)(B), (5), and (6) shall apply if such a petition is filed. If no petition is filed, the text of any written determination shall be open to public inspection no earlier than 90 days, and no later than 120 days, after notice is published in the Federal Register.
(5) Exclusion
Subsection (d) shall not apply to any written determination described in paragraph (1).
(i) Special rules for disclosure of Chief Counsel advice
(1) Chief Counsel advice defined
(A) In general
For purposes of this section, the term "Chief Counsel advice" means written advice or instruction, under whatever name or designation, prepared by any national office component of the Office of Chief Counsel which—
(i) is issued to field or service center employees of the Service or regional or district employees of the Office of Chief Counsel; and
(ii) conveys—
(I) any legal interpretation of a revenue provision;
(II) any Internal Revenue Service or Office of Chief Counsel position or policy concerning a revenue provision; or
(III) any legal interpretation of State law, foreign law, or other Federal law relating to the assessment or collection of any liability under a revenue provision.
(B) Revenue provision defined
For purposes of subparagraph (A), the term "revenue provision" means any existing or former internal revenue law, regulation, revenue ruling, revenue procedure, other published or unpublished guidance, or tax treaty, either in general or as applied to specific taxpayers or groups of specific taxpayers.
(2) Additional documents treated as Chief Counsel advice
The Secretary may by regulation provide that this section shall apply to any advice or instruction prepared and issued by the Office of Chief Counsel which is not described in paragraph (1).
(3) Deletions for Chief Counsel advice
In the case of Chief Counsel advice and related background file documents open to public inspection pursuant to this section—
(A) paragraphs (2) through (7) of subsection (c) shall not apply, but
(B) the Secretary may make deletions of material in accordance with subsections (b) and (c) of
(4) Notice of intention to disclose
(A) Nontaxpayer-specific Chief Counsel advice
In the case of Chief Counsel advice which is written without reference to a specific taxpayer or group of specific taxpayers—
(i) subsection (f)(1) shall not apply; and
(ii) the Secretary shall, within 60 days after the issuance of the Chief Counsel advice, complete any deletions described in subsection (c)(1) or paragraph (3) and make the Chief Counsel advice, as so edited, open for public inspection.
(B) Taxpayer-specific Chief Counsel advice
In the case of Chief Counsel advice which is written with respect to a specific taxpayer or group of specific taxpayers, the Secretary shall, within 60 days after the issuance of the Chief Counsel advice, mail the notice required by subsection (f)(1) to each such taxpayer. The notice shall include a copy of the Chief Counsel advice on which is indicated the information that the Secretary proposes to delete pursuant to subsection (c)(1). The Secretary may also delete from the copy of the text of the Chief Counsel advice any of the information described in paragraph (3), and shall delete the names, addresses, and other identifying details of taxpayers other than the person to whom the advice pertains, except that the Secretary shall not delete from the copy of the Chief Counsel advice that is furnished to the taxpayer any information of which that taxpayer was the source.
(j) Civil remedies
(1) Civil action
Whenever the Secretary—
(A) fails to make deletions required in accordance with subsection (c), or
(B) fails to follow the procedures in subsection (g) or (i)(4)(B),
the recipient of the written determination or any person identified in the written determination shall have as an exclusive civil remedy an action against the Secretary in the United States Court of Federal Claims, which shall have jurisdiction to hear any action under this paragraph.
(2) Damages
In any suit brought under the provisions of paragraph (1)(A) in which the Court determines that an employee of the Internal Revenue Service intentionally or willfully failed to delete in accordance with subsection (c), or in any suit brought under subparagraph (1)(B) in which the Court determines that an employee intentionally or willfully failed to act in accordance with subsection (g) or (i)(4)(B), the United States shall be liable to the person in an amount equal to the sum of—
(A) actual damages sustained by the person but in no case shall a person be entitled to receive less than the sum of $1,000, and
(B) the costs of the action together with reasonable attorney's fees as determined by the Court.
(k) Special provisions
(1) Fees
The Secretary is authorized to assess actual costs—
(A) for duplication of any written determination or background file document made open or available to the public under this section, and
(B) incurred in searching for and making deletions required under subsection (c)(1) or (i)(3) from any written determination or background file document which is available to public inspection only upon written request.
The Secretary shall furnish any written determination or background file document without charge or at a reduced charge if he determines that waiver or reduction of the fee is in the public interest because furnishing such determination or background file document can be considered as primarily benefiting the general public.
(2) Records disposal procedures
Nothing in this section shall prevent the Secretary from disposing of any general written determination or background file document described in subsection (b) in accordance with established records disposition procedures, but such disposal shall, except as provided in the following sentence, occur not earlier than 3 years after such written determination is first made open to public inspection. In the case of any general written determination described in subsection (h), the Secretary may dispose of such determination and any related background file document in accordance with such procedures but such disposal shall not occur earlier than 3 years after such written determination is first made open to public inspection if funds are appropriated for such purpose before January 20, 1979, or not earlier than January 20, 1979, if funds are not appropriated before such date. The Secretary shall not dispose of any reference written determinations and related background file documents.
(3) Precedential status
Unless the Secretary otherwise establishes by regulations, a written determination may not be used or cited as precedent. The preceding sentence shall not apply to change the precedential status (if any) of written determinations with regard to taxes imposed by subtitle D of this title.
(l) Section not to apply
This section shall not apply to—
(1) any matter to which section 6104 or 6105 applies, or
(2) any—
(A) written determination issued pursuant to a request made before November 1, 1976, with respect to the exempt status under section 501(a) of an organization described in section 501(c) or (d), the status of an organization as a private foundation under section 509(a), or the status of an organization as an operating foundation under section 4942(j)(3),
(B) written determination described in subsection (g)(5)(B) issued pursuant to a request made before November 1, 1976,
(C) determination letter not otherwise described in subparagraph (A), (B), or (E) issued pursuant to a request made before November 1, 1976,
(D) background file document relating to any general written determination issued before July 5, 1967, or
(E) letter or other document described in section 6104(a)(1)(B)(iv) issued before September 2, 1974 .
(m) Exclusive remedy
Except as otherwise provided in this title, or with respect to a discovery order made in connection with a judicial proceeding, the Secretary shall not be required by any Court to make any written determination or background file document open or available to public inspection, or to refrain from disclosure of any such documents.
(Added
Editorial Notes
References in Text
The Internal Revenue Code of 1939, referred to in subsec. (h)(3)(C), is act Feb. 10, 1939, ch. 2,
Prior Provisions
A prior section 6110 was renumbered 6116 of this title.
Amendments
2018—Subsec. (j)(1).
2007—Subsec. (i)(3).
2000—Subsec. (b)(1).
Subsec. (g)(5)(A).
Subsec. (l)(1).
1999—Subsec. (b)(1).
1998—Subsec. (b)(1).
Subsec. (f)(1).
Subsec. (i).
Subsec. (j).
Subsec. (j)(1)(B), (2).
Subsec. (k).
Subsec. (k)(1)(B).
Subsecs. (l), (m).
1984—Subsec. (f)(5).
1982—Subsec. (i)(1).
Statutory Notes and Related Subsidiaries
Effective Date of 2007 Amendment
Effective Date of 2000 Amendment
Amendment by section 1(a)(7) [title III, §313(e)] of
Effective Date of 1998 Amendment
"(1)
"(2)
"(A) One year after the date of the enactment of this Act [July 22, 1998], in the case of all litigation guideline memoranda, service center advice, tax litigation bulletins, criminal tax bulletins, and general litigation bulletins.
"(B) Eighteen months after such date of enactment, in the case of field service advice and technical assistance to the field issued on or after January 1, 1994.
"(C) Three years after such date of enactment, in the case of field service advice and technical assistance to the field issued on or after January 1, 1992, and before January 1, 1994.
"(D) Six years after such date of enactment, in the case of any other Chief Counsel advice issued after December 31, 1985.
"(3)
"(4)
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1982 Amendment
Amendment by
Effective Date
Pending Requests
§6111. Disclosure of reportable transactions
(a) In general
Each material advisor with respect to any reportable transaction shall make a return (in such form as the Secretary may prescribe) setting forth—
(1) information identifying and describing the transaction,
(2) information describing any potential tax benefits expected to result from the transaction, and
(3) such other information as the Secretary may prescribe.
Such return shall be filed not later than the date specified by the Secretary.
(b) Definitions
For purposes of this section:
(1) Material advisor
(A) In general
The term "material advisor" means any person—
(i) who provides any material aid, assistance, or advice with respect to organizing, managing, promoting, selling, implementing, insuring, or carrying out any reportable transaction, and
(ii) who directly or indirectly derives gross income in excess of the threshold amount (or such other amount as may be prescribed by the Secretary) for such aid, assistance, or advice.
(B) Threshold amount
For purposes of subparagraph (A), the threshold amount is—
(i) $50,000 in the case of a reportable transaction substantially all of the tax benefits from which are provided to natural persons, and
(ii) $250,000 in any other case.
(2) Reportable transaction
The term "reportable transaction" has the meaning given to such term by section 6707A(c).
(c) Regulations
The Secretary may prescribe regulations which provide—
(1) that only 1 person shall be required to meet the requirements of subsection (a) in cases in which 2 or more persons would otherwise be required to meet such requirements,
(2) exemptions from the requirements of this section, and
(3) such rules as may be necessary or appropriate to carry out the purposes of this section.
(Added
Editorial Notes
Prior Provisions
A prior section 6111 was renumbered 6116 of this title.
Amendments
2005—Subsec. (b)(1)(A)(ii).
2004—
1997—Subsecs. (d) to (f).
1986—Subsec. (c)(2)(A).
Subsec. (c)(3)(B)(ii).
Subsec. (d)(1)(B).
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Effective Date of 1997 Amendment
"(1)
"(2)
Effective Date of 1986 Amendment
Amendment by section 201(d)(13) of
Amendment by section 201(d)(13) of
Effective Date
"(1)
"(2)
"(3)
§6112. Material advisors of reportable transactions must keep lists of advisees, etc.
(a) In general
Each material advisor (as defined in section 6111) with respect to any reportable transaction (as defined in section 6707A(c)) shall (whether or not required to file a return under section 6111 with respect to such transaction) maintain (in such manner as the Secretary may by regulations prescribe) a list—
(1) identifying each person with respect to whom such advisor acted as a material advisor with respect to such transaction, and
(2) containing such other information as the Secretary may by regulations require.
(b) Special rules
(1) Availability for inspection; retention of information on list
Any person who is required to maintain a list under subsection (a) (or was required to maintain a list under subsection (a) as in effect before the enactment of the American Jobs Creation Act of 2004)—
(A) shall make such list available to the Secretary for inspection upon written request by the Secretary, and
(B) except as otherwise provided under regulations prescribed by the Secretary, shall retain any information which is required to be included on such list for 7 years.
(2) Lists which would be required to be maintained by 2 or more persons
The Secretary may prescribe regulations which provide that, in cases in which 2 or more persons are required under subsection (a) to maintain the same list (or portion thereof), only 1 person shall be required to maintain such list (or portion).
(Added
Editorial Notes
References in Text
Enactment of the American Jobs Creation Act of 2004, referred to in subsec. (b)(1), means enactment of
Prior Provisions
A prior section 6112 was renumbered 6116 of this title.
Amendments
2005—Subsec. (b)(1).
2004—
Subsec. (a).
Subsec. (b).
Subsec. (b)(1)(A).
Subsec. (b)(2).
Subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Amendment by
Effective Date of 2004 Amendment
Amendment by
Effective Date
§6113. Disclosure of nondeductibility of contributions
(a) General rule
Each fundraising solicitation by (or on behalf of) an organization to which this section applies shall contain an express statement (in a conspicuous and easily recognizable format) that contributions or gifts to such organization are not deductible as charitable contributions for Federal income tax purposes.
(b) Organizations to which section applies
(1) In general
Except as otherwise provided in this subsection, this section shall apply to any organization which is not described in section 170(c) and which—
(A) is described in subsection (c) (other than paragraph (1) thereof) or (d) of section 501 and exempt from taxation under section 501(a),
(B) is a political organization (as defined in section 527(e)), or
(C) was an organization described in subparagraph (A) or (B) at any time during the 5-year period ending on the date of the fundraising solicitation or is a successor to an organization so described at any time during such 5-year period.
(2) Exception for small organizations
(A) Annual gross receipts do not exceed $100,000
This section shall not apply to any organization the gross receipts of which in each taxable year are normally not more than $100,000.
(B) Multiple organization rule
The Secretary may treat any group of 2 or more organizations as 1 organization for purposes of subparagraph (A) where necessary or appropriate to prevent the avoidance of this section through the use of multiple organizations.
(3) Special rule for certain fraternal organizations
For purposes of paragraph (1), an organization described in section 170(c)(4) shall be treated as described in section 170(c) only with respect to solicitations for contributions or gifts which are to be used exclusively for purposes referred to in section 170(c)(4).
(c) Fundraising solicitation
For purposes of this section—
(1) In general
Except as provided in paragraph (2), the term "fundraising solicitation" means any solicitation of contributions or gifts which is made—
(A) in written or printed form,
(B) by television or radio, or
(C) by telephone.
(2) Exception for certain letters or calls
The term "fundraising solicitation" shall not include any letter or telephone call if such letter or call is not part of a coordinated fundraising campaign soliciting more than 10 persons during the calendar year.
(Added
Editorial Notes
Prior Provisions
A prior section 6113 was renumbered 6116 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
§6114. Treaty-based return positions
(a) In general
Each taxpayer who, with respect to any tax imposed by this title, takes the position that a treaty of the United States overrules (or otherwise modifies) an internal revenue law of the United States shall disclose (in such manner as the Secretary may prescribe) such position—
(1) on the return of tax for such tax (or any statement attached to such return), or
(2) if no return of tax is required to be filed, in such form as the Secretary may prescribe.
(b) Waiver authority
The Secretary may waive the requirements of subsection (a) with respect to classes of cases for which the Secretary determines that the waiver will not impede the assessment and collection of tax.
(Added
Editorial Notes
Prior Provisions
A prior section 6114 was renumbered 6116 of this title.
Amendments
1990—Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment
Amendment by
Effective Date
§6115. Disclosure related to quid pro quo contributions
(a) Disclosure requirement
If an organization described in section 170(c) (other than paragraph (1) thereof) receives a quid pro quo contribution in excess of $75, the organization shall, in connection with the solicitation or receipt of the contribution, provide a written statement which—
(1) informs the donor that the amount of the contribution that is deductible for Federal income tax purposes is limited to the excess of the amount of any money and the value of any property other than money contributed by the donor over the value of the goods or services provided by the organization, and
(2) provides the donor with a good faith estimate of the value of such goods or services.
(b) Quid pro quo contribution
For purposes of this section, the term "quid pro quo contribution" means a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization. A quid pro quo contribution does not include any payment made to an organization, organized exclusively for religious purposes, in return for which the taxpayer receives solely an intangible religious benefit that generally is not sold in a commercial transaction outside the donative context.
(Added
Editorial Notes
Prior Provisions
A prior section 6115 was renumbered
Statutory Notes and Related Subsidiaries
Effective Date
§6116. Requirement for prisons located in United States to provide information for tax administration
(a) In general
Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31.
(b) Information
The information with respect to each inmate is—
(1) first, middle, and last name,
(2) date of birth,
(3) institution of current incarceration or, for released inmates, most recent incarceration,
(4) prison assigned inmate number,
(5) the date of incarceration,
(6) the date of release or anticipated date of release,
(7) the date of work release,
(8) taxpayer identification number and whether the prison has verified such number,
(9) last known address, and
(10) any additional information as the Secretary may request.
(c) Format
The Secretary shall determine the electronic format of the information described in subsection (b).
(Added
Editorial Notes
Prior Provisions
A prior section 6116 was renumbered
§6117. Cross reference
For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102.
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1976—