(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; and (5) Every estate or trust of which any beneficiary is a nonresident alien; except that subject to such conditions, limitations, and exceptions and under such regulations as may be prescribed by the Secretary or his delegate, 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) or section 6015 (a), the return of such individual shall be made by a duly authorized agent, his committee, guardian, fiduciary cr 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 bankruptcy, or assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially all the property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the return of income for such corporation in the same manner and form as corporations are required to make such returns. (4) Returns of estates and trusts. Returns of an estate or a trust shall be made by the fiduciary thereof. (5) Joint fiduciaries. Under such regulations as the Secretary or his delegate 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. (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 sale of residence by individual who has attained age 65) and without regard to the exclusion provided for in section 911 (relating to earned income from sources without the United States). (d) Consolidated returns. For provisions relating to consolidated returns by affiliated corporations, see chapter 6. (Aug. 16, 1954, 9:45 a. m., E. D. T., ch. 736, 68A Stat. 732; Sept. 2, 1958, Pub. L. 85-866, title I, § 72 (a), 72 Stat. 1660; Feb. 26, 1964, Pub. L. 88-272, title II, § 206(b) (1), 78 Stat. 40.) AMENDMENTS 1964 Subsec. (c). Pub. L. 88-272 inserted provisions relating to sale of residence. 1958-Subsec. (c). Pub. L. 85-866 added subsec. (c) and redesignated former subsec. (c) as (d). Subsec. (d). Pub. L. 85-866 redesignated former subsec. (c) as (d). EFFECTIVE DATE OF 1964 AMENDMENT Amendment of section by Pub. L. 88-272 applicable to dispositions after Dec. 31, 1963, in taxable years ending after such date, see section 206 (c) of Pub. L. 88-272, set out as a note under section 121 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Section 72 (c) of Pub. L. 85-866 provided that: "The amendments [adding subsec. (c) of this section and section 911 (c) of this title] made by this section shall apply to taxable years beginning after December 31, 1957." CROSS REFERENCES Place for filing returns generally, see section 6091 of this title. Returns of banks with respect to common trust funds, see section 6032 of this title. Returns of tax on resident foreign corporations by agent, see section 882 of this title. Tax adjustment measured by prior benefits, see section 1333 of this title. Time and place for paying tax shown on returns, see section 6151 of this title. Time for filing income tax returns, see section 6072 of this title. Time return deemed filed and tax considered paid, see section 6513 of this title. § 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) unless there is paid in full at or before the time of the filing of the joint return the amount shown as tax upon such joint return; or (B) 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 (C) 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 of the United States within the time prescribed in section 6213; or (D) after either spouse has commenced a suit in any court for the recovery of any part of the tax for such taxable year; or (E) 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. 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 filled 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 $600 of gross income ($1,200 in case such spouse was 65 or over) 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 $600 or more ($1,200 in case such spouse was 65 or over) for such taxable year-on the date of the filing of such joint return. (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) Additions to the tax. Where the amount shown as the tax by the husband and wife on a joint return made under this subsection exceeds the aggregate of the amounts shown as the tax upon the separate return of each spouse (i) Negligence. If any part of such excess is attributable to negligence or intentional disregard of rules and regulations (but without intent to defraud) at the time of the making of such separate return, then 5 percent of the total amount of such excess shall be added to the tax; (ii) Fraud. If any part of such excess is attributable to fraud with intent to evade tax at the time of the making of such separate return, then 50 percent of the total amount of such excess shall be added to the tax. (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 21, 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) Definitions. 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; and (B) if one dies before the close of the taxable year of the other-as of the time of such death; and (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. (Aug. 16, 1954, ch. 736, 68A Stat. 733; Sept. 2, 1958, Pub. L. 85-866, title I, § 73, 72 Stat. 1660.) AMENDMENTS 1958 Subsec. (b)(2) (C). Pub. L. 85-866 substituted "section 6213" for "such section". EFFECTIVE DATE OF 1958 AMENDMENT Amendment of subsec. (b) (2) (C) of this section by Pub. L. 85-866 effective Aug. 17, 1954, see section 1(c) of Pub. L. 85-866, set out as a note under section 165 of this title. CROSS REFERENCES Allowance of deductions for personal exemptions, see section 151 of this title. Limitations Assessment and collection, see section 6501 of this title. Credit or refund, see section 6511 of this title. Medical, dental, etc., expenses, see section 213 of this title. Rate of tax, see section 2 of this title. Self-employment income of spouse, computation of in joint returns, see section 6017 of this title. Time and place for paying tax shown on return, see section 6151 of this title. Time for filing return, see section 6072 of this title. § 6014. Income tax return-tax not computed by taxpayer. (a) Election by taxpayer. An individual entitled to elect to pay the tax imposed by section 3 whose gross income is less than $5,000 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 and shall constitute an election to pay the tax imposed by section 3. In such case the tax shall be computed by the Secretary or his delegate who shall mail to the taxpayer a notice stating the amount determined as payable. In determining the amount payable, the credit against such tax provided for by section 37 shall not be allowed. In the case of a head of household (as defined in section 1(b) or a surviving spouse (as defined in section 2(b) electing the benefits of this subsection, the tax shall be computed by the Secretary or his delegate without regard to the taxpayer's status as a head of household or as a surviving spouse. In the case of a married individual filling a separate return and electing the benefits of this subsection, neither Table V in section 3(a) nor Table V in section 3(b) shall apply. (b) Regulations. The Secretary or his delegate shall prescribe regulations for carrying out this section, and such regulations may provide for the application of the rules of this section to cases where the gross income includes items other than those enumerated by subsection (a), 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 but not more than $200, and to cases where the gross income is $5,000 or more but not more than $5,200. 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, 68A Stat. 736; Feb. 26, 1964, Pub. L. 88-272, title II, § 201(d) (14), title III, § 301(b) (2), 78 Stat. 32, 140.) AMENDMENTS 1964 Subsec. (a). Pub. L. 88-272 deleted "34 or" preceding "37 shall not be allowed", and inserted "In the case of a married individual filing a separate return and electing the benefits of this subsection, neither Table V in section 3(a) nor Table V in section 3(b) shall apply." EFFECTIVE DATE OF 1964 AMENDMENT Amendment of subsec. (a) by section 201(d) (14) of Pub. L. 88-272, which deleted "34 or" preceding "37 shall not be allowed," applicable with respect to dividends received after Dec. 31, 1964, in taxable years ending after such date, see section 201(e) of Pub. L. 88-272, set out as a note under section 35 of this title. Amendment of subsec. (a) of section 301(b)(2) of Pub. L. 88-272 applicable, except for purpose of section 21, to taxable years beginning after Dec. 31, 1963, see section 301 (c) of Pub. L. 88-272, set out as a note under section 3 of this title. CROSS REFERENCES Definition of deficiency, see section 6211 of this title. Time for paying tax not computed by taxpayer, see section 6151 (b) (1) of this title. § 6015. Declaration of estimated income tax by individuals. (a) Requirement of declaration. Every individual (other than a nonresident alien with respect to whose wages, as defined in section 3401(a), withholding under chapter 24 is not made applicable, but including every alien individual who is a resident of Puerto Rico during the entire taxable year) shall make a declaration of his estimated tax for the taxable year if (1) the gross income for the taxable year can reasonably be expected to exceed― (A) $5,000, in the case of (i) a single individual other than a head of a household (as defined in section 1(b) (2)) or a surviving spouse (as defined in section 2 (b)); (ii) a married individual not entitled under subsection (b) to file a joint declaration with his spouse; or (iii) a married individual entitled under subsection (b) to file a joint declaration with his spouse, but only if the aggregate gross income of such individual and his spouse for the taxable year can reasonably be expected to exceed $10,000; or (B) $10,000, in the case of (i) a head of a household (as defined in section 1(b) (2)); or (ii) a surviving spouse (as defined in section 2(b)); or (2) the gross income can reasonably be expected to include more than $200 from sources other than wages (as defined in section 3401(a)). Notwithstanding the provisions of this subsection, no declaration is required if the estimated tax (as defined in subsection (c)) can reasonably be expected to be less than $40. (b) Joint declaration by husband and wife. In the case of a husband and wife, a single declaration under this section may be made by them jointly, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if either the husband or the wife is a nonresident alien, if they are separated under a decree of divorce or of separate maintenance, or if they have different taxable years. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. (c) Estimated tax. For purposes of this title, in the case of an individual, the term "estimated tax" means the amount which the individual estimates as the amount of the income tax imposed by chapter 1 for the taxable year, minus the amount which the individual estimates as the sum of any credits against tax provided by part IV of subchapter A of chapter 1. (d) Contents of declaration. The declaration shall contain such pertinent information as the Secretary or his delegate may by forms or regulations prescribe. (e) Amendment of declaration. An individual may make amendments of a declaration filed during the taxable year under regulations prescribed by the Secretary or his delegate. (f) Return as declaration or amendment. If on or before January 31 (or February 15, in the case of an individual referred to in section 6073 (b), relating to income from farming or fishing) of the succeeding taxable year the taxpayer files a return, for the taxable year for which the declaration is required, and pays in full the amount computed on the return as payable, then, under regulations prescribed by the Secretary or his delegate (1) if the declaration is not required to be filed during the taxable year, but is required to be filed on or before January 15, such return shall be considered as such declaration; and (2) if the tax shown on the return (reduced by the sum of the credits against tax provided by part IV of subchapter A of chapter 1) is greater than the estimated tax shown in a declaration previously made, or in the last amendment thereof, such return shall be considered as the amendment of the declaration permitted by subsection (e) to be filed on or before January 15. In the application of this subsection in the case of a taxable year beginning on any date other than January 1, there shall be substituted, for the 15th or last day of the months specified in this subsection, the 15th or last day of the months which correspond thereto. (g) Short taxable years. An individual with a taxable year of less than 12 months shall make a declaration in accordance with regulations prescribed by the Secretary or his delegate. (h) Estates and trusts. The provisions of this section shall not apply to an estate or trust. (i) Applicability. This section shall be applicable only with respect to taxable years beginning after December 31, 1954; and sections 58, 59, and 60 of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955. (Aug. 16, 1954, ch. 736, 68A Stat. 737; Sept. 2, 1958, Pub. L. 85-866, title I, § 74, 72 Stat. 1660; Sept. 14, 1960, Pub. L. 86-779, § 5(a), 74 Stat. 1000; Sept. 25, 1962, Pub. L. 87-682, § 1(a) (1), 76 Stat. 575.) AMENDMENTS 1962 Subsec. (f). Pub. L. 87-682 inserted "or fishing" following "from farming." 1960 Subsec. (a). Pub. L. 86-779 provided that no declaration is to be required if the estimated tax can reasonably be expected to be less than $40, eliminated the gross income test of $400 plus $600 times the number of exemptions, and increased from $100 to $200 the minimum gross income which can reasonably be expected to be received from sources other than wages without becoming liable to file a declaration. 1958 Subsec. (f). Pub. L. 85-866 provided that, in the case of a taxpayer on a fiscal-year basis, the months which correspond to those specified in the subsection should be substituted therefor. EFFECTIVE DATE OF 1962 AMENDMENT Section 2 of Pub. L. 87-682 provided that: "The amendments made by the first section of this Act [to this section, and sections 6073, 6153 and 6654 of this title] shall apply only with respect to taxable years beginning after December 31, 1962." EFFECTIVE DATE OF 1960 AMENDMENT Section 5(b) of Pub. L. 86-779 provided that: "The amendment made by subsection (a) [to subsec. (a) of this section] shall apply with respect to taxable years beginning after December 31, 1960." EFFECTIVE DATE OF 1958 AMENDMENT Amendment of subsec. (f) of this section effective Aug. 17, 1954, see section 1 (c) of Pub. L. 85-866, set out as a note under section 165 of this title. CROSS REFERENCES Installment payments of estimated income tax by individuals, see section 6153 of this title. Time for filing declarations of estimated income tax by individuals, see section 6073 of this title. § 6016. Declarations of estimated income tax by corporations. (a) Requirement of declaration. Every corporation subject to taxation under section 11 or 1201 (a), or subchapter L of chapter 1 (relating to insurance companies), shall make a declaration of estimated tax under chapter 1 for the taxable year if its income tax imposed by section 11 or 1201 (a), or such subchapter L, for such taxable year, reduced by the credits against tax provided by part IV of subchapter A of chapter 1, can reasonably be expected to exceed $100,000. (b) Estimated tax. For purposes of this title, in the case of a corporation, the term "estimated tax" means the excess of (1) the amount which the corporation estimates as the amount of the income tax imposed by section 11 or 1201 (a), or subchapter L of chapter 1, whichever is applicable, over (2) the sum of— (A) $100,000, and (B) the amount which the corporation estimates as the sum of any credits against tax provided by part IV of subchapter A of chapter 1. (c) Contents of declaration. The declaration shall contain such pertinent information as the Secretary or his delegate may by forms or regulations prescribe. (d) Amendment of declaration. A corporation may make amendments of a declaration filed during the taxable year under regulations prescribed by the Secretary or his delegate. (e) Short taxable year. A corporation with a taxable year of less than 12 months shall make a declaration in accordance with regulations prescribed by the Secretary or his delegate. (f) Cross reference. For provisions relating to the number of amendments which may be filed, see section 6074 (b). (Aug. 16, 1954, ch. 736, 68A Stat. 738; Feb. 26, 1964, Pub. L. 88-272, title I, § 122(d), 78 Stat. 29.) AMENDMENTS 1964 Subsec. (f). Pub. L. 88–272 substituted the cross reference to section 6074(b) relating to the number of amendments which may be filed, for provisions which stated that the section was to apply only to taxable years ending on or after Dec. 31, 1955. EFFECTIVE DATE OF 1964 AMENDMENT Amendment of section by Pub. L. 88-272, except for purposes of section 21 of this title, effective with respect to taxable years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note under section 1 of this title. CROSS REFERENCES Installment payments of estimated income tax by corporations, see section 6154 of this title. Time for filing declarations of estimated income tax by corporations, see section 6074 of this title. § 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 chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse. (Aug. 16, 1954, ch. 736, 68A Stat. 739.) CROSS REFERENCES Time for filing income tax returns, see section 6072 of this title. SUBPART C.-ESTATE AND GIFT TAX RETURNS Sec. § 6018. Estate tax returns. (1) Citizens or residents. In all cases where the gross estate at the death of a citizen or resident exceeds $60,000, 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 $2,000, the executor shall make a return with respect to the estate tax imposed by subtitle B. (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 or his delegate such person shall in like manner make a return as to such part of the gross estate. (Aug. 16, 1954, ch. 736, 68A Stat. 739.) CROSS REFERENCES Extension of time for filing returns, see section 6081 (a) of this title. Failure to produce records, penalty for, see section 7269 of this title. Place for filling estate tax returns, see section 6091 (b) (3) of this title. Time and place for paying tax shown on returns, see section 6151 of this title. |