# 26 U.S.C. § 6014: Income tax return—tax not computed by taxpayer

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6014>. Cite pinpoints as 26 U.S.C. § 6014(a)(1).

## § 6014(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.

## § 6014(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—

**§ 6014(b)(1)** to cases where the gross income includes items other than those enumerated by subsection (a),

**§ 6014(b)(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,

**§ 6014(b)(3)** to cases where the gross income is $10,000 or more, or

**§ 6014(b)(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.

## Regulations

- [Treas. Reg. § 1.6014-1](/26/reg/1.6014-1.md): Tax not computed by taxpayer for taxable years beginning before January 1, 1970. (interprets § 6014)
- [Treas. Reg. § 1.6014-2](/26/reg/1.6014-2.md): Tax not computed by taxpayer for taxable years beginning after December 31, 1969. (interprets § 6014)
- [Treas. Reg. § 301.6014-1](/26/reg/301.6014-1.md): Income tax return—tax not computed by taxpayer. (interprets § 6014)

## Forms named in the regulations

- [Form 1040A](https://www.irs.gov/pub/irs-pdf/f1040a.pdf)

## Leading cases

- [Lawless v. Commissioner, T.C. Summ. Op. 2001-178](https://www.courtlistener.com/opinion/4556343/lawless-v-commissioner/)

## Connections

Cites: § 1 Tax imposed; § 63 Taxable income defined; § 3401 Definitions; § 6012 Persons required to make returns of income

Cited by: § 3 Tax tables for individuals; § 6151 Time and place for paying tax shown on returns; § 6211 Definition of a deficiency

Derived from: 1939 § 51(b); 1939 § 51(f)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 736
- 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 32
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 684
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1559
- 1977-05-23: [Pub. L. 95-30](/26/act/95-30.md), 91 Stat. 134
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2106