§ 6011 General requirement of return, statement, or list

OLRC 119-134 · eCFR 2026-10-19 · 62 regs · 25 amending Acts · cited by 9 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 25 Acts · From 1939 Code § 47 · § 51 · § 143(c) · § 215 · § 217 · § 235(a) · § 251 · § 1420(c) · § 1530(b) · § 1604(a) · § 1624 · § 1700 · § 1716(a) · § 1852(a) · § 1902(a)(1) · § 2403(a) · § 2451(a) · § 2471 · § 2701 · § 3272(a) · § 3310(a) · § 3310(b) · § 3310(f)(1) · § 3448(a) · § 3461 · § 3467 · § 3469(d) · § 3475(c) · § 3491 · § 3611(a)(1)

1954195819641965196719691971197619781982198319841986198819891997199820062007200920102014201820192025(a) General rule(b) Identification of taxpayer(c) Returns, etc., of DISCS and former DISCS and former FSC’s(d) Authority to require information concerning section 912 allowances(e) Regulations requiring returns on magnetic media, etc.(f) Promotion of electronic filing(g) Disclosure of reportable transaction to tax-exempt entity(h) Mandatory e-filing of unrelated business income tax return(i) Income, estate, and gift taxes
Connections Cited by 9 · Cites 7
§ 6011 General requirement of return, statement, or list
§ 1.6011-1 General requirement of return, statement, or list.§ 1.6011-2 Returns, etc., of DISC's and former DISC's.§ 1.6011-3 Requirement of statement from payees of certain gambling winnings.§ 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.§ 1.6011-5 Required use of magnetic media for corporate income tax returns.§ 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.§ 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.§ 1.6011-9 Syndicated conservation easement listed transactions.§ 1.6011-10 Micro-captive listed transaction.§ 1.6011-11 Micro-captive transaction of interest.§ 1.6011-15 Charitable remainder annuity trust listed transaction.§ 1.6011-18 Certain partnership related-party basis adjustment transactions as transactions of interest.§ 20.6011-1 General requirement of return, statement, or list.§ 20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.§ 25.6011-1 General requirement of return, statement, or list.§ 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.§ 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.§ 28.6011-1 Returns.§ 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.§ 53.6011-1 General requirement of return, statement or list.§ 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.§ 54.6011-1 General requirement of return, statement, or list.§ 54.6011-1T General requirement of return, statement, or list (temporary).§ 54.6011-2 General requirement of return, statement, or list.§ 54.6011-3 Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.§ 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.§ 55.6011-1 General requirement of return, statement, or list.§ 56.6011-1 General requirement of return, statement, or list.§ 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.§ 58.6011-1 General requirement of return, statement, or list.§ 156.6011-1 General requirement of return, statement, or list.§ 157.6011-1 General requirement of return, statement, or list.§ 301.6011-1 General requirement of return, statement or list.§ 301.6011-2 Required use of electronic form.§ 301.6011-3 Required use of electronic form for partnership returns.§ 301.6011-5 Required use of electronic form for corporate income tax returns.§ 301.6011-6 Statement of series and series organizations [Reserved]§ 301.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.§ 301.6011-10 Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.§ 301.6011-11 Required use of electronic form for certain returns for tax-advantaged bonds.§ 301.6011-12 Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.§ 301.6011-13 Required use of electronic form for split-interest trust returns.§ 301.6011-14 Required use of electronic form or other machine-readable form for material advisor disclosure statements.§ 301.6011-15 Required use of electronic form for withholding tax returns.Prop. § 1.6011-4 Proposed 2007 · Requirement of statement disclosing participation in certain transactions by taxpayers.Prop. § 301.6011-6 Proposed 2010 · Statements of series and series organizations.Prop. § 301.6011-8 Proposed 2013 · Required use of magnetic media to report minimum essential coverage.Prop. § 301.6011-9 Proposed 2013 · Electronic filing of section 6056 returns.Prop. § 1.6011-12 Proposed 2023 · Malta Personal Retirement Scheme Listed Transaction.Prop. § 1.6011-13 Proposed 2023 · Monetized installment sale listed transaction.Prop. § 1.6011-16 Proposed 2024 · Basket contract listed transaction.Prop. § 1.6011-18 Proposed 2026 · [Removed]Prop. § 301.6011-2 Proposed 2026 · [Amended]Prop. § 301.6011-3 Proposed 2026 · Required use of electronic form for partnership returns.Prop. § 301.6011-5 Proposed 2026 · Required use of electronic form for corporate income tax returns.

Cases: Beard v. Commissioner, 82 T.C. 766 (1984); Bemont Investments, L.L.C. v. United States, 679 F.3d 339 (5th Cir. 2012)

Forms: Form 944; Form 8886; Form W-2; Form 941

Final rules 55

    (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.

    § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.§ 31.6011(a)-2 Returns under Railroad Retirement Tax Act.§ 31.6011(a)-3 Returns under Federal Unemployment Tax Act.§ 31.6011(a)-3A Returns of the railroad unemployment repayment tax.§ 31.6011(a)-4 Returns of income tax withheld.§ 31.6011(a)-5 Monthly returns.§ 31.6011(a)-6 Final returns.§ 31.6011(a)-7 Execution of returns.§ 31.6011(a)-8 Composite return in lieu of specified form.§ 31.6011(a)-9 Instructions to forms control as to which form is to be used.§ 31.6011(a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.§ 40.6011(a)-1 Returns.§ 40.6011(a)-2 Final returns.§ 41.6011(a)-1 Returns.§ 44.6011(a)-1 Returns.Prop. § 31.6011(a)-4 Proposed 1995 · Returns of income tax withheld.
    Amended 1976, 1988
    • 1988 Pub. L. 100-647 Pub. L. 100–647 substituted “or with respect to the collection thereof” for “or for the collection thereof”.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
    Cited by 7

      (b) Identification of taxpayer The Secretary is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons.

      § 31.6011(b)-1 Employers' identification numbers.§ 31.6011(b)-2 Employees' account numbers.
      Amended 1976
      • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
      Cited by 1

        (c) Returns, etc., of DISCS and former DISCS and former FSC’s

        Amended 1958, 1965, 1976, 1984, 2007
        • 2007 Pub. L. 110-172 Pub. L. 110–172, § 11(g)(19)(B), struck out “and FSC’s” after “former DISCS” in heading.
        • 1984 Pub. L. 98-369 Pub. L. 98–369 inserted “and FSC’s and former FSC’s” in heading and “or a FSC or former FSC” in par. (1).
        • 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1904(b)(10)(A)(ii), 1906(b)(13)(A), redesignated subsec. (e) as (c) and struck out “or his delegate” after “Secretary” wherever appearing.
        • 1965 Pub. L. 89-44 Pub. L. 89–44 repealed subsec. (c) which related to return of retailers excise taxes by suppliers.
        • 1958 Pub. L. 85-859 Pub. L. 85–859 added subsec. (c) and redesignated former subsec. (c) as (d).
        Cited by 3

          (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—

          Amended 2007
          • 2007 Pub. L. 110-172 Pub. L. 110–172, § 11(g)(19)(A), in introductory provisions, substituted “, former DISC, or former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)” for “or former DISC or a FSC or former FSC”.

          (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.

          Cited by 4

            (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.

            Amended 1958, 1964, 1967, 1969, 1976, 1978
            • 1978 Pub. L. 95-615 Pub. L. 95–615 added subsec. (d) and redesignated former subsec. (d) as (e).
            • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1904(b)(10)(A)(ii), redesignated subsec. (f) as (d). Former subsec. (d), which related to interest equalization tax returns, was struck out.
            • 1969 Pub. L. 91-128 Pub. L. 91–128, § 4(f), inserted provisions excepting dispositions made under circumstances entitling the person to a credit under the provisions of section 4919 from the requirement that persons incurring liability for the tax imposed by section 4911 of this title, if he disposes of the stock or debt obligation with respect to which such liability was incurred prior to the filing of the return required by subparagraph (A), file a return of such tax.
            • 1969 Pub. L. 91-128 Pub. L. 91–128, § 4(g), eased recordkeeping requirements by providing that nonparticipating be subject to the recordkeeping and reporting requirements prescribed by the Secretary or his delegate only insofar as they engage in sales or acquisitions in which the nonparticipating firm has received a validation certificate indicating the stock or debt obligation qualifies for the exemption or where the U.S. person acquiring the stock or debt obligation is subject to the interest equalization tax, including acquisitions where a broker’s confirmation to the customer indicates, or should indicate that the particular acquisition is or may be subject to the tax.
            • 1967 Pub. L. 90-59 Pub. L. 90–59 designated existing provisions as subpar. (A), substituted a copy of any return made during a quarter under subpar. (B) for a certificate of American ownership complying with section 4918(e) or a summary statement establishing exemption together with reasons for person’s inability to establish prior American ownership as the document to accompany the list of acquisitions made during the calendar quarter for which an exemption is claimed under section 4918, struck out “a written confirmation, furnished in accordance with the requirements described in section 4918(c) or (d), is treated as conclusive proof of prior American ownership;” after “No return or accompanying evidence shall be required under this paragraph, in connection with any acquisition with respect to which”, and added clauses (i), (ii), and (iii) and subpar. (B).
            • 1964 Pub. L. 88-563 Pub. L. 88–563 added subsec. (d) and redesignated former subsec. (d) as (e).
            • 1958 Pub. L. 85-859 Pub. L. 85–859 added subsec. (c) and redesignated former subsec. (c) as (d).

            (e) Regulations requiring returns on magnetic media, etc.

            Amended 1964, 1971, 1976, 1978, 1982, 1983, 1989
            • 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “magnetic media” for “magnetic tape” in heading and amended text generally, revising the content and structure of pars. (1) and (2).
            • 1983 Pub. L. 98-67 Pub. L. 98–67 amended subsec. (e) generally, designating existing provisions as par. (1) and adding par. (2).
            • 1982 Pub. L. 97-248 Pub. L. 97–248 added subsec. (e) and redesignated former subsec. (e) as (f).
            • 1978 Pub. L. 95-615 Pub. L. 95–615 added subsec. (d) and redesignated former subsec. (d) as (e).
            • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1904(b)(10)(A)(ii), redesignated subsecs. (e) and (f) as (c) and (d), respectively.
            • 1971 Pub. L. 92-178 Pub. L. 92–178 added subsec. (e) and redesignated former subsec. (e) as (f).
            • 1964 Pub. L. 88-563 Pub. L. 88–563 added subsec. (d) and redesignated former subsec. (d) as (e).
            Cited by 16

              (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.

              Amended 2009
              • 2009 Pub. L. 111-92 Pub. L. 111–92, § 17(b), substituted “Except as provided in paragraph (3), the Secretary may not” for “The Secretary may not” in second sentence.
              Cited by 2

                (2) Requirements of regulations In prescribing regulations under paragraph (1), the Secretary—

                Amended 1997, 2018
                • 2018 Pub. L. 115-141 Pub. L. 115–141, § 301(a)(2), struck out concluding provisions which read as follows: “Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.”
                • 1997 Pub. L. 105-34 Pub. L. 105–34 inserted at end “Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.”
                Cited by 10

                  (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

                  Amended 2019
                  • 2019 Pub. L. 116-25 Pub. L. 116–25, § 2301(a), substituted “the applicable number of” for “250”.
                  Cited by 3

                    (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

                    Amended 2009
                    Cited by 4

                      (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—

                      Amended 2014
                      • 2014 Pub. L. 113-295 Pub. L. 113–295 substituted “shall require that” for “shall require than” in introductory provisions.
                      Cited by 1

                        (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).

                        Amended 2019

                        (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).

                        Amended 2010
                        Cited by 2

                          (5) Applicable number

                          Amended 2018, 2019
                          • 2019 Pub. L. 116-25 Pub. L. 116–25, § 2301(b), added par. (5) and struck out former par. (5) which related to special rules for partnerships regarding filing on magnetic media.
                          • 2018 Pub. L. 115-141 Pub. L. 115–141, § 301(a)(1), added par. (5).
                          Cited by 1

                            (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—

                            Cited by 1

                              (i) in the case of calendar year 2018, 200,

                              (ii) in the case of calendar year 2019, 150,

                              (iii) in the case of calendar year 2020, 100, and

                              (iv) in the case of calendar year 2021, 50.

                              (6) 11 So in original. There are two pars. designated (6). Partnerships required to file on magnetic media Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.

                              Amended 2019
                              • 2019 Pub. L. 116-94 Pub. L. 116–94 added par. (6) related to application of numerical limitation to returns relating to deferred compensation plans.
                              • 2019 Pub. L. 116-25 Pub. L. 116–25, § 2301(b), added par. (6) related to partnerships required to file on magnetic media.
                              Cited by 1

                                (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.

                                Amended 2019
                                • 2019 Pub. L. 116-94 Pub. L. 116–94 added par. (6) related to application of numerical limitation to returns relating to deferred compensation plans.
                                • 2019 Pub. L. 116-25 Pub. L. 116–25, § 2301(b), added par. (6) related to partnerships required to file on magnetic media.
                                Cited by 1

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

                                  Amended 2025

                                  (f) Promotion of electronic filing

                                  Amended 1971, 1976, 1982, 1986, 1998
                                  • 1998 Pub. L. 105-206 Pub. L. 105–206 added subsec. (f) and redesignated former subsec. (f) as (g).
                                  • 1986 Pub. L. 99-514 Pub. L. 99–514 substituted “subparts B and C” for “sections 6012 to 6019, inclusive”.
                                  • 1982 Pub. L. 97-248 Pub. L. 97–248 added subsec. (e) and redesignated former subsec. (e) as (f).
                                  • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1904(b)(10)(A)(ii), redesignated subsecs. (e) and (f) as (c) and (d), respectively.
                                  • 1971 Pub. L. 92-178 Pub. L. 92–178 added subsec. (e) and redesignated former subsec. (e) as (f).

                                  (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.

                                  § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity.
                                  Amended 1998, 2006
                                  • 2006 Pub. L. 109-222 Pub. L. 109–222 added subsec. (g) and redesignated former subsec. (g) as (h).
                                  • 1998 Pub. L. 105-206 Pub. L. 105–206 added subsec. (f) and redesignated former subsec. (f) as (g).
                                  Cited by 3

                                    (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.

                                    Amended 2006, 2019
                                    • 2019 Pub. L. 116-25 Pub. L. 116–25, § 3101(b)(2), added subsec. (h) and redesignated former subsec. (h) as (i).
                                    • 2006 Pub. L. 109-222 Pub. L. 109–222 added subsec. (g) and redesignated former subsec. (g) as (h).

                                    (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.

                                    Amended 2019
                                    • 2019 Pub. L. 116-25 Pub. L. 116–25, § 3101(b)(2), added subsec. (h) and redesignated former subsec. (h) as (i).