# 26 U.S.C. § 6011: General requirement of return, statement, or list

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6011>. Cite pinpoints as 26 U.S.C. § 6011(a)(1).

## § 6011(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.

## § 6011(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.

## § 6011(c) Returns, etc., of DISCS and former DISCS and former FSC’s

**§ 6011(c)(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—

**§ 6011(c)(1)(A)** furnish such information to persons who were shareholders at any time during such taxable year, and to the Secretary, and

**§ 6011(c)(1)(B)** keep such records, as may be required by regulations prescribed by the Secretary.

**§ 6011(c)(2) Returns.** A DISC shall file for the taxable year such returns as may be prescribed by the Secretary by forms or regulations.

## § 6011(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.

## § 6011(e) Regulations requiring returns on magnetic media, etc.

**§ 6011(e)(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.

**§ 6011(e)(2) Requirements of regulations.** In prescribing regulations under paragraph (1), the Secretary—

**§ 6011(e)(2)(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

**§ 6011(e)(2)(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.

**§ 6011(e)(3) Special rule for tax return preparers.**

**§ 6011(e)(3)(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—

**§ 6011(e)(3)(A)(i)** such return is filed by such tax return preparer, and

**§ 6011(e)(3)(A)(ii)** such tax return preparer is a specified tax return preparer for the calendar year during which such return is filed.

**§ 6011(e)(3)(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.

**§ 6011(e)(3)(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.

**§ 6011(e)(3)(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).

**§ 6011(e)(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).

**§ 6011(e)(5) Applicable number.**

**§ 6011(e)(5)(A) In general.** For purposes of paragraph (2)(A), the applicable number shall be—

**§ 6011(e)(5)(A)(i)** except as provided in subparagraph (B), in the case of calendar years before 2021, 250,

**§ 6011(e)(5)(A)(ii)** in the case of calendar year 2021, 100, and

**§ 6011(e)(5)(A)(iii)** in the case of calendar years after 2021, 10.

**§ 6011(e)(5)(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—

**§ 6011(e)(5)(B)(i)** in the case of calendar year 2018, 200,

**§ 6011(e)(5)(B)(ii)** in the case of calendar year 2019, 150,

**§ 6011(e)(5)(B)(iii)** in the case of calendar year 2020, 100, and

**§ 6011(e)(5)(B)(iv)** in the case of calendar year 2021, 50.

**§ 6011(e)(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.

**§ 6011(e)(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.

**§ 6011(e)(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.

## § 6011(f) Promotion of electronic filing

**§ 6011(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.

**§ 6011(f)(2) Incentives.** The Secretary may implement procedures to provide for the payment of appropriate incentives for electronically filed returns.

## § 6011(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.

## § 6011(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.

## § 6011(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.

## Regulations

- [Treas. Reg. § 1.6011-1](/26/reg/1.6011-1.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 1.6011-2](/26/reg/1.6011-2.md): Returns, etc., of DISC's and former DISC's. (interprets § 6011)
- [Treas. Reg. § 1.6011-3](/26/reg/1.6011-3.md): Requirement of statement from payees of certain gambling winnings. (interprets § 6011)
- [Treas. Reg. § 1.6011-4](/26/reg/1.6011-4.md): Requirement of statement disclosing participation in certain transactions by taxpayers. (interprets § 6011)
- [Treas. Reg. § 1.6011-5](/26/reg/1.6011-5.md): Required use of magnetic media for corporate income tax returns. (interprets § 6011)
- [Treas. Reg. § 1.6011-7](/26/reg/1.6011-7.md): Specified tax return preparers required to file individual income tax returns using magnetic media. (interprets § 6011)
- [Treas. Reg. § 1.6011-8](/26/reg/1.6011-8.md): Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B. (interprets § 6011)
- [Treas. Reg. § 1.6011-9](/26/reg/1.6011-9.md): Syndicated conservation easement listed transactions. (interprets § 6011)
- [Treas. Reg. § 1.6011-10](/26/reg/1.6011-10.md): Micro-captive listed transaction. (interprets § 6011)
- [Treas. Reg. § 1.6011-11](/26/reg/1.6011-11.md): Micro-captive transaction of interest. (interprets § 6011)
- [Treas. Reg. § 1.6011-15](/26/reg/1.6011-15.md): Charitable remainder annuity trust listed transaction. (interprets § 6011)
- [Treas. Reg. § 1.6011-18](/26/reg/1.6011-18.md): Certain partnership related-party basis adjustment transactions as transactions of interest. (interprets § 6011)
- [Treas. Reg. § 20.6011-1](/26/reg/20.6011-1.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 20.6011-4](/26/reg/20.6011-4.md): Requirement of statement disclosing participation in certain transactions by taxpayers. (interprets § 6011)
- [Treas. Reg. § 25.6011-1](/26/reg/25.6011-1.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 25.6011-4](/26/reg/25.6011-4.md): Requirement of statement disclosing participation in certain transactions by taxpayers. (interprets § 6011)
- [Treas. Reg. § 26.6011-4](/26/reg/26.6011-4.md): Requirement of statement disclosing participation in certain transactions by taxpayers. (interprets § 6011)
- [Treas. Reg. § 28.6011-1](/26/reg/28.6011-1.md): Returns. (interprets § 6011)
- [Treas. Reg. § 31.6011-4](/26/reg/31.6011-4.md): Requirement of statement disclosing participation in certain transactions by taxpayers. (interprets § 6011)
- [Treas. Reg. § 31.6011(a)-1](/26/reg/31.6011(a)-1.md): Returns under Federal Insurance Contributions Act. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-2](/26/reg/31.6011(a)-2.md): Returns under Railroad Retirement Tax Act. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-3](/26/reg/31.6011(a)-3.md): Returns under Federal Unemployment Tax Act. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-3A](/26/reg/31.6011(a)-3A.md): Returns of the railroad unemployment repayment tax. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-4](/26/reg/31.6011(a)-4.md): Returns of income tax withheld. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-5](/26/reg/31.6011(a)-5.md): Monthly returns. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-6](/26/reg/31.6011(a)-6.md): Final returns. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-7](/26/reg/31.6011(a)-7.md): Execution of returns. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-8](/26/reg/31.6011(a)-8.md): Composite return in lieu of specified form. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-9](/26/reg/31.6011(a)-9.md): Instructions to forms control as to which form is to be used. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(a)-10](/26/reg/31.6011(a)-10.md): Instructions to forms may waive filing requirement in case of no liability tax returns. (interprets § 6011(a))
- [Treas. Reg. § 31.6011(b)-1](/26/reg/31.6011(b)-1.md): Employers' identification numbers. (interprets § 6011(b))
- [Treas. Reg. § 31.6011(b)-2](/26/reg/31.6011(b)-2.md): Employees' account numbers. (interprets § 6011(b))
- [Treas. Reg. § 40.6011(a)-1](/26/reg/40.6011(a)-1.md): Returns. (interprets § 6011(a))
- [Treas. Reg. § 40.6011(a)-2](/26/reg/40.6011(a)-2.md): Final returns. (interprets § 6011(a))
- [Treas. Reg. § 41.6011(a)-1](/26/reg/41.6011(a)-1.md): Returns. (interprets § 6011(a))
- [Treas. Reg. § 44.6011(a)-1](/26/reg/44.6011(a)-1.md): Returns. (interprets § 6011(a))
- [Treas. Reg. § 53.6011-1](/26/reg/53.6011-1.md): General requirement of return, statement or list. (interprets § 6011)
- [Treas. Reg. § 53.6011-4](/26/reg/53.6011-4.md): Requirement of statement disclosing participation in certain transactions by taxpayers. (interprets § 6011)
- [Treas. Reg. § 54.6011-1](/26/reg/54.6011-1.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 54.6011-1T](/26/reg/54.6011-1T.md): General requirement of return, statement, or list (temporary). (interprets § 6011)
- [Treas. Reg. § 54.6011-2](/26/reg/54.6011-2.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 54.6011-3](/26/reg/54.6011-3.md): Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans. (interprets § 6011)
- [Treas. Reg. § 54.6011-4](/26/reg/54.6011-4.md): Requirement of statement disclosing participation in certain transactions by taxpayers. (interprets § 6011)
- [Treas. Reg. § 55.6011-1](/26/reg/55.6011-1.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 56.6011-1](/26/reg/56.6011-1.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 56.6011-4](/26/reg/56.6011-4.md): Requirement of statement disclosing participation in certain transactions by taxpayers. (interprets § 6011)
- [Treas. Reg. § 58.6011-1](/26/reg/58.6011-1.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 156.6011-1](/26/reg/156.6011-1.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 157.6011-1](/26/reg/157.6011-1.md): General requirement of return, statement, or list. (interprets § 6011)
- [Treas. Reg. § 301.6011-1](/26/reg/301.6011-1.md): General requirement of return, statement or list. (interprets § 6011)
- [Treas. Reg. § 301.6011-2](/26/reg/301.6011-2.md): Required use of electronic form. (interprets § 6011)
- [Treas. Reg. § 301.6011-3](/26/reg/301.6011-3.md): Required use of electronic form for partnership returns. (interprets § 6011)
- [Treas. Reg. § 301.6011-5](/26/reg/301.6011-5.md): Required use of electronic form for corporate income tax returns. (interprets § 6011)
- [Treas. Reg. § 301.6011-6](/26/reg/301.6011-6.md): Statement of series and series organizations [Reserved] (interprets § 6011)
- [Treas. Reg. § 301.6011-7](/26/reg/301.6011-7.md): Specified tax return preparers required to file individual income tax returns using magnetic media. (interprets § 6011)
- [Treas. Reg. § 301.6011-10](/26/reg/301.6011-10.md): Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form. (interprets § 6011)
- [Treas. Reg. § 301.6011-11](/26/reg/301.6011-11.md): Required use of electronic form for certain returns for tax-advantaged bonds. (interprets § 6011)
- [Treas. Reg. § 301.6011-12](/26/reg/301.6011-12.md): Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code. (interprets § 6011)
- [Treas. Reg. § 301.6011-13](/26/reg/301.6011-13.md): Required use of electronic form for split-interest trust returns. (interprets § 6011)
- [Treas. Reg. § 301.6011-14](/26/reg/301.6011-14.md): Required use of electronic form or other machine-readable form for material advisor disclosure statements. (interprets § 6011)
- [Treas. Reg. § 301.6011-15](/26/reg/301.6011-15.md): Required use of electronic form for withholding tax returns. (interprets § 6011)
- [Treas. Reg. § 301.6011(g)-1](/26/reg/301.6011(g)-1.md): Disclosure by taxable party to the tax-exempt entity. (interprets § 6011(g))

## Forms named in the regulations

- [Form 944](https://www.irs.gov/pub/irs-pdf/f944.pdf)
- [Form 8886](https://www.irs.gov/pub/irs-pdf/f8886.pdf)
- [Form W-2](https://www.irs.gov/pub/irs-pdf/fw2.pdf)
- [Form 941](https://www.irs.gov/pub/irs-pdf/f941.pdf)

## Final rules

- [91 FR 57214](https://www.federalregister.gov/documents/2026/09/08/2026-18219/car-loan-interest-deduction) (2026): Car Loan Interest Deduction
- [91 FR 42353](https://www.federalregister.gov/documents/2026/07/09/2026-13851/charitable-remainder-annuity-trust-listed-transaction) (2026): Charitable Remainder Annuity Trust Listed Transaction
- [90 FR 53144](https://www.federalregister.gov/documents/2025/11/24/2025-20721/excise-tax-on-repurchase-of-corporate-stock) (2025): Excise Tax on Repurchase of Corporate Stock
- [90 FR 3534](https://www.federalregister.gov/documents/2025/01/14/2025-00393/micro-captive-listed-transactions-and-micro-captive-transactions-of-interest) (2025): Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest
- [90 FR 2958](https://www.federalregister.gov/documents/2025/01/14/2025-00324/certain-partnership-related-party-basis-adjustment-transactions-as-transactions-of-interest) (2025): Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
- [90 FR 3376](https://www.federalregister.gov/documents/2025/01/14/2025-00284/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from) (2025): Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates
- [89 FR 81341](https://www.federalregister.gov/documents/2024/10/08/2024-22963/syndicated-conservation-easement-transactions-as-listed-transactions) (2024): Syndicated Conservation Easement Transactions as Listed Transactions
- [89 FR 55507](https://www.federalregister.gov/documents/2024/07/05/2024-14706/excise-tax-on-designated-drugs-procedural-requirements) (2024): Excise Tax on Designated Drugs; Procedural Requirements
- [89 FR 55045](https://www.federalregister.gov/documents/2024/07/03/2024-14426/excise-tax-on-repurchase-of-corporate-stock-procedure-and-administration) (2024): Excise Tax on Repurchase of Corporate Stock-Procedure and Administration
- [88 FR 11754](https://www.federalregister.gov/documents/2023/02/23/2023-03710/electronic-filing-requirements-for-specified-returns-and-other-documents) (2023): Electronic-Filing Requirements for Specified Returns and Other Documents
- [85 FR 76976](https://www.federalregister.gov/documents/2020/12/01/2020-26200/guidance-clarifying-premium-tax-credit-unaffected-by-suspension-of-personal-exemption-deduction) (2020): Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction
- [85 FR 74010](https://www.federalregister.gov/documents/2020/11/19/2020-22144/guidance-under-section-529a-qualified-able-programs) (2020): Guidance Under Section 529A: Qualified ABLE Programs
- [84 FR 14008](https://www.federalregister.gov/documents/2019/04/09/2019-07010/regulations-to-prescribe-return-and-time-for-filing-for-payment-of-section-4960-4966-4967-and-4968) (2019): Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes
- [81 FR 91755](https://www.federalregister.gov/documents/2016/12/19/2016-30037/premium-tax-credit-regulation-vi) (2016): Premium Tax Credit Regulation VI
- [80 FR 78971](https://www.federalregister.gov/documents/2015/12/18/2015-31866/minimum-value-of-eligible-employer-sponsored-plans-and-other-rules-regarding-the-health-insurance) (2015): Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit
- [79 FR 78954](https://www.federalregister.gov/documents/2014/12/31/2014-30525/additional-requirements-for-charitable-hospitals-community-health-needs-assessments-for-charitable) (2014): Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
- [79 FR 64313](https://www.federalregister.gov/documents/2014/10/29/2014-25558/highway-use-tax-sold-vehicles-and-electronic-filing-taxable-period-beginning-july-1-2011) (2014): Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011
- [79 FR 13220](https://www.federalregister.gov/documents/2014/03/10/2014-05051/information-reporting-of-minimum-essential-coverage) (2014): Information Reporting of Minimum Essential Coverage
- [78 FR 71468](https://www.federalregister.gov/documents/2013/11/29/2013-28411/rules-relating-to-additional-medicare-tax) (2013): Rules Relating to Additional Medicare Tax
- [77 FR 72721](https://www.federalregister.gov/documents/2012/12/06/2012-29325/fees-on-health-insurance-policies-and-self-insured-plans-for-the-patient-centered-outcomes-research) (2012): Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
- [77 FR 30377](https://www.federalregister.gov/documents/2012/05/23/2012-12421/health-insurance-premium-tax-credit) (2012): Health Insurance Premium Tax Credit
- [77 FR 24611](https://www.federalregister.gov/documents/2012/04/25/2012-9887/removal-of-regulations-requiring-3-withholding-by-government-entities) (2012): Removal of Regulations Requiring 3% Withholding by Government Entities
- [76 FR 77672](https://www.federalregister.gov/documents/2011/12/14/2011-32069/employers-annual-federal-tax-return-and-modifications-to-the-deposit-rules) (2011): Employer's Annual Federal Tax Return and Modifications to the Deposit Rules
- [76 FR 70340](https://www.federalregister.gov/documents/2011/11/14/2011-29313/generation-skipping-transfers-gst-section-6011-regulations-and-amendments-to-the-section-6112) (2011): Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations
- [76 FR 26583](https://www.federalregister.gov/documents/2011/05/09/2011-10760/extension-of-withholding-to-certain-payments-made-by-government-entities) (2011): Extension of Withholding to Certain Payments Made by Government Entities
- [76 FR 17521](https://www.federalregister.gov/documents/2011/03/30/2011-7571/specified-tax-return-preparers-required-to-file-individual-income-tax-returns-using-magnetic-media) (2011): Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media
- [75 FR 38700](https://www.federalregister.gov/documents/2010/07/06/2010-16237/excise-taxes-on-prohibited-tax-shelter-transactions-and-related-disclosure-requirements-disclosure) (2010): Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing
- [74 FR 45994](https://www.federalregister.gov/documents/2009/09/08/E9-21225/employer-comparable-contributions-to-health-savings-accounts-under-section-4980g-and-requirement-of) (2009): Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G
- [73 FR 79354](https://www.federalregister.gov/documents/2008/12/29/E8-30582/employers-annual-federal-tax-return-and-modifications-to-the-deposit-rules) (2008): Employer's Annual Federal Tax Return and Modifications to the Deposit Rules
- [73 FR 37371](https://www.federalregister.gov/documents/2008/07/01/E8-14947/employment-tax-adjustments) (2008): Employment Tax Adjustments
- [72 FR 63807](https://www.federalregister.gov/documents/2007/11/13/E7-22147/returns-required-on-magnetic-media) (2007): Returns Required on Magnetic Media
- [72 FR 43146](https://www.federalregister.gov/documents/2007/08/03/07-3786/ajca-modifications-to-the-section-6011-regulations) (2007): AJCA Modifications to the Section 6011 Regulations
- [72 FR 36871](https://www.federalregister.gov/documents/2007/07/06/E7-12901/requirement-of-return-and-time-for-filing) (2007): Requirement of Return and Time for Filing
- [72 FR 32794](https://www.federalregister.gov/documents/2007/06/14/E7-11148/guidance-necessary-to-facilitate-business-electronic-filing-and-burden-reduction) (2007): Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction
- [71 FR 64458](https://www.federalregister.gov/documents/2006/11/02/E6-18317/ajca-modifications-to-the-section-6011-6111-and-6112-regulations) (2006): AJCA Modifications to the Section 6011, 6111, and 6112 Regulations
- [71 FR 11](https://www.federalregister.gov/documents/2006/01/03/05-24565/time-for-filing-employment-tax-returns-and-modifications-to-the-deposit-rules) (2006): Time for Filing Employment Tax Returns and Modifications to the Deposit Rules
- [69 FR 41192](https://www.federalregister.gov/documents/2004/07/08/04-15124/excise-tax-relating-to-structured-settlement-factoring-transactions) (2004): Excise Tax Relating to Structured Settlement Factoring Transactions
- [68 FR 75128](https://www.federalregister.gov/documents/2003/12/30/03-31900/confidential-transactions) (2003): Confidential Transactions
- [68 FR 34797](https://www.federalregister.gov/documents/2003/06/11/03-14603/automatic-extension-of-time-to-file-certain-information-returns-and-exempt-organization-returns) (2003): Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns
- [68 FR 10161](https://www.federalregister.gov/documents/2003/03/04/03-4958/tax-shelter-regulations) (2003): Tax Shelter Regulations
- [68 FR 4918](https://www.federalregister.gov/documents/2003/01/31/03-2063/guidance-necessary-to-facilitate-electronic-tax-administration) (2003): Guidance Necessary To Facilitate Electronic Tax Administration
- [67 FR 77678](https://www.federalregister.gov/documents/2002/12/19/02-31915/information-reporting-for-qualified-tuition-and-related-expenses-magnetic-media-filing-requirements) (2002): Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns
- [67 FR 41324](https://www.federalregister.gov/documents/2002/06/18/02-15321/modification-of-tax-shelter-rules-iii) (2002): Modification of Tax Shelter Rules III
- [67 FR 20901](https://www.federalregister.gov/documents/2002/04/29/02-9931/information-reporting-for-payments-of-interest-on-qualified-education-loans-magnetic-media-filing) (2002): Information Reporting for Payments of Interest on Qualified Education Loans; Magnetic Media Filing Requirements for Information Returns
- [67 FR 20028](https://www.federalregister.gov/documents/2002/04/24/02-9819/guidance-necessary-to-facilitate-electronic-tax-administration) (2002): Guidance Necessary To Facilitate Electronic Tax Administration
- [66 FR 41775](https://www.federalregister.gov/documents/2001/08/09/01-19927/deposits-of-excise-taxes) (2001): Deposits of Excise Taxes
- [65 FR 36326](https://www.federalregister.gov/documents/2000/06/08/00-14007/deposits-of-excise-taxes) (2000): Deposits of Excise Taxes
- [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax
- [64 FR 61502](https://www.federalregister.gov/documents/1999/11/12/99-29087/partnership-returns-required-on-magnetic-media) (1999): Partnership Returns Required on Magnetic Media
- [63 FR 35517](https://www.federalregister.gov/documents/1998/06/30/98-16411/magnetic-media-filing-requirements-for-information-returns) (1998): Magnetic Media Filing Requirements for Information Returns
- [63 FR 24](https://www.federalregister.gov/documents/1998/01/02/97-33988/gasoline-and-diesel-fuel-excise-tax-special-rules-for-alaska-definitions) (1998): Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; Definitions
- [61 FR 58004](https://www.federalregister.gov/documents/1996/11/12/96-28404/deposits-of-excise-taxes) (1996): Deposits of Excise Taxes
- [61 FR 53058](https://www.federalregister.gov/documents/1996/10/10/96-25542/magnetic-media-filing-requirements-for-information-returns) (1996): Magnetic Media Filing Requirements for Information Returns
- [60 FR 62209](https://www.federalregister.gov/documents/1995/12/05/95-29094/political-expenditures-by-section-501c3-organizations) (1995): Political Expenditures by Section 501(c)(3) Organizations
- [60 FR 53509](https://www.federalregister.gov/documents/1995/10/16/95-25314/reporting-of-nonpayroll-withheld-tax-liabilities) (1995): Reporting of Nonpayroll Withheld Tax Liabilities

## Leading cases

- [Beard v. Commissioner, 82 T.C. 766 (1984)](https://www.courtlistener.com/opinion/4705999/beard-v-commr/)
- [Bemont Investments, L.L.C. v. United States, 679 F.3d 339 (5th Cir. 2012)](https://www.courtlistener.com/opinion/798850/bemont-investments-llc-ex-rel-tax-matters-partner-v-united-states/)

## Proposed regulations (not in force)

- [Prop. Treas. Reg. § 31.6011(a)-4](/26/prop/31.6011(a)-4_95-25313.md): Returns of income tax withheld. (IA-30-95, proposed 1995-10-16)
- [Prop. Treas. Reg. § 1.6011-4](/26/prop/1.6011-4_E7-18934.md): Requirement of statement disclosing participation in certain transactions by taxpayers. (REG-103038-05, proposed 2007-09-26)
- [Prop. Treas. Reg. § 301.6011-6](/26/prop/301.6011-6_2010-22793.md): Statements of series and series organizations. (REG-119921-09, proposed 2010-09-14)
- [Prop. Treas. Reg. § 301.6011-8](/26/prop/301.6011-8_2013-21783.md): Required use of magnetic media to report minimum essential coverage. (REG-132455-11, proposed 2013-09-09)
- [Prop. Treas. Reg. § 301.6011-9](/26/prop/301.6011-9_2013-21791.md): Electronic filing of section 6056 returns. (REG-132455-11, proposed 2013-09-09)
- [Prop. Treas. Reg. § 1.6011-12](/26/prop/1.6011-12_2023-11861.md): Malta Personal Retirement Scheme Listed Transaction. (REG-103735-00, proposed 2023-06-07)
- [Prop. Treas. Reg. § 1.6011-13](/26/prop/1.6011-13_2023-16650.md): Monetized installment sale listed transaction. (REG-109348-22, proposed 2023-08-04)
- [Prop. Treas. Reg. § 1.6011-16](/26/prop/1.6011-16_2024-14787.md): Basket contract listed transaction. (REG-102161-23, proposed 2024-07-12)
- [Prop. Treas. Reg. § 1.6011-18](/26/prop/1.6011-18_2026-04432.md): [Removed] (REG-108921-25, proposed 2026-03-06)
- [Prop. Treas. Reg. § 301.6011-2](/26/prop/301.6011-2_2026-18574.md): [Amended] (REG-115420-18, proposed 2026-09-11)
- [Prop. Treas. Reg. § 301.6011-3](/26/prop/301.6011-3_2026-18574.md): Required use of electronic form for partnership returns. (REG-115420-18, proposed 2026-09-11)
- [Prop. Treas. Reg. § 301.6011-5](/26/prop/301.6011-5_2026-18574.md): Required use of electronic form for corporate income tax returns. (REG-115420-18, proposed 2026-09-11)

## Connections

Cites: § 511 Imposition of tax on unrelated business income of charitable, etc., organizations; § 912 Exemption for certain allowances; § 1461 Liability for withheld tax; § 1471 Withholdable payments to foreign financial institutions; § 4965 Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions; § 6039K Returns with respect to qualified opportunity funds and qualified rural opportunity funds; § 6058 Information required in connection with certain plans of deferred compensation

Cited by: § 6072 Time for filing income tax returns; § 6104 Publicity of information required from certain exempt organizations and certain trusts; § 6241 Definitions and special rules; § 6417 Elective payment of applicable credits; § 6501 Limitations on assessment and collection; § 6664 Definitions and special rules; § 6686 Failure to file returns or supply information by DISC or former FSC; § 6707A Penalty for failure to include reportable transaction information with return; § 6724 Waiver; definitions and special rules

Derived from: 1939 § 47; 1939 § 51; 1939 § 143(c); 1939 § 215; 1939 § 217; 1939 § 235(a); 1939 § 251; 1939 § 1420(c); 1939 § 1530(b); 1939 § 1604(a); 1939 § 1624; 1939 § 1700; 1939 § 1716(a); 1939 § 1852(a); 1939 § 1902(a)(1); 1939 § 2403(a); 1939 § 2451(a); 1939 § 2471; 1939 § 2701; 1939 § 3272(a); 1939 § 3310(a); 1939 § 3310(b); 1939 § 3310(f)(1); 1939 § 3448(a); 1939 § 3461; 1939 § 3467; 1939 § 3469(d); 1939 § 3475(c); 1939 § 3491; 1939 § 3611(a)(1)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 732
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1305
- 1964-09-02: [Pub. L. 88-563](/26/act/88-563.md), 78 Stat. 843
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 136
- 1967-07-31: [Pub. L. 90-59](/26/act/90-59.md), 81 Stat. 154
- 1969-11-26: [Pub. L. 91-128](/26/act/91-128.md), 83 Stat. 267
- 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 550
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1817
- 1978-11-08: [Pub. L. 95-615](/26/act/95-615.md), 92 Stat. 3108
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 610
- 1983-08-05: [Pub. L. 98-67](/26/act/98-67.md), 97 Stat. 383
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 997
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2961
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3572
- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2394
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1019
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 723
- 2006-05-17: [Pub. L. 109-222](/26/act/109-222.md), 120 Stat. 371
- 2007-12-29: [Pub. L. 110-172](/26/act/110-172.md), 121 Stat. 2491
- 2009-11-06: [Pub. L. 111-92](/26/act/111-92.md), 123 Stat. 2996
- 2010-03-18: [Pub. L. 111-147](/26/act/111-147.md), 124 Stat. 112
- 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4036
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1183
- 2019-07-01: [Pub. L. 116-25](/26/act/116-25.md), 133 Stat. 1012
- 2019-12-20: [Pub. L. 116-94](/26/act/116-94.md), 133 Stat. 3163
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 231