26 USC 6012 - Persons required to make returns of income

U.S Code last checked for updates: Nov 22, 2024

§ 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 chapter 7 or 11 of title 11 of the United States Code (relating to bankruptcy) the gross income of which for the taxable year is not less than the sum of the exemption amount plus the basic standard deduction under section 63(c)(2)(C);

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

(2)

Persons under a disability

(3)

Receivers, trustees and assignees for corporations

(4)

Returns of estates and trusts

(5)

Joint fiduciaries

(6)

IRA share of partnership income

(c)

Certain income earned abroad or from sale of residence

(d)

Tax-exempt interest required to be shown on return

(e)

Consolidated returns

(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, 68A Stat. 732; Pub. L. 85–866, title I, § 72(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 88–272, title II, § 206(b)(1), Feb. 26, 1964, 78 Stat. 40; Pub. L. 91–172, title IX, § 941(a), (d), Dec. 30, 1969, 83 Stat. 726; Pub. L. 92–178, title II, § 204(a), Dec. 10, 1971, 85 Stat. 511; Pub. L. 93–443, title IV, § 407, Oct. 15, 1974, 88 Stat. 1297; Pub. L. 93–625, § 10(b), Jan. 3, 1975, 88 Stat. 2119; Pub. L. 94–12, title II, § 201(b), Mar. 29, 1975, 89 Stat. 29; Pub. L. 94–164, § 2(a)(2), Dec. 23, 1975, 89 Stat. 970; Pub. L. 94–455, title IV, § 401(b)(3), title XIX, § 1906(b)(13)(A), title XXI, § 2101(c), Oct. 4, 1976, 90 Stat. 1556, 1834, 1899; Pub. L. 95–30, title I, § 104, May 23, 1977, 91 Stat. 139; Pub. L. 95–600, title I, §§ 101(c), 102(b)(1), 105(d), title IV, § 404(c)(8), Nov. 6, 1978, 92 Stat. 2770, 2771, 2776, 2870; Pub. L. 95–615, § 202(g)(5), formerly § 202(f)(5), Nov. 8, 1978, 92 Stat. 3100, renumbered § 202(g)(5), Pub. L. 96–222, title I, § 108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 96–589, §§ 3(b), 6(i)(5), Dec. 24, 1980, 94 Stat. 3400, 3410; Pub. L. 97–34, title I, §§ 104(d)(1), 111(b)(3), Aug. 13, 1981, 95 Stat. 189, 194; Pub. L. 98–369, div. A, title IV, § 412(b)(3), July 18, 1984, 98 Stat. 792; Pub. L. 99–514, title I, § 104(a)(1), title XV, § 1525(a), Oct. 22, 1986, 100 Stat. 2103, 2749; Pub. L. 100–647, title I, § 1001(b)(2), Nov. 10, 1988, 102 Stat. 3349; Pub. L. 105–34, title III, § 312(d)(11), title XII, § 1225, Aug. 5, 1997, 111 Stat. 840, 1019; Pub. L. 106–230, § 3(a)(1), July 1, 2000, 114 Stat. 482; Pub. L. 107–276, § 3(a), Nov. 2, 2002, 116 Stat. 1931; Pub. L. 111–226, title II, § 219(b)(1), Aug. 10, 2010, 124 Stat. 2403; Pub. L. 115–97, title I, § 11041(e), Dec. 22, 2017, 131 Stat. 2085; Pub. L. 115–141, div. U, title IV, § 401(a)(255)–(257), Mar. 23, 2018, 132 Stat. 1196.)

cite as: 26 USC 6012