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Internal Revenue Code · 26 U.S.C.

Chapter 61. INFORMATION AND RETURNS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Returns and Records §§ 6001–6096

    1. Part I RECORDS, STATEMENTS, AND SPECIAL RETURNS § 6001

      1. § 6001 Notice or regulations requiring records, statements, and special returns

    2. Part II TAX RETURNS OR STATEMENTS §§ 6011–6021

      1. Subpart A General Requirement § 6011

        1. § 6011 General requirement of return, statement, or list

      2. Subpart B Income Tax Returns §§ 6012–6017A

        1. § 6012 Persons required to make returns of income
        2. § 6013 Joint returns of income tax by husband and wife
        3. § 6014 Income tax return—tax not computed by taxpayer
        4. § 6015 Relief from joint and several liability on joint return
        5. § 6016 Repealed
        6. § 6017 Self-employment tax returns
        7. § 6017A Repealed

      3. Subpart C Estate and Gift Tax Returns §§ 6018–6019

        1. § 6018 Estate tax returns
        2. § 6019 Gift tax returns

      4. Subpart D Miscellaneous Provisions §§ 6020–6021

        1. § 6020 Returns prepared for or executed by Secretary
        2. § 6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

    3. Part III INFORMATION RETURNS §§ 6031–6060

      1. Subpart A Information Concerning Persons Subject to Special Provisions §§ 6031–6040

        1. § 6031 Return of partnership income
        2. § 6032 Returns of banks with respect to common trust funds
        3. § 6033 Returns by exempt organizations
        4. § 6034 Returns by certain trusts
        5. § 6034A Information to beneficiaries of estates and trusts
        6. § 6035 Basis information to persons acquiring property from decedent
        7. § 6036 Notice of qualification as executor or receiver
        8. § 6037 Return of S corporation
        9. § 6038 Information reporting with respect to certain foreign corporations and partnerships
        10. § 6038A Information with respect to certain foreign-owned corporations
        11. § 6038B Notice of certain transfers to foreign persons
        12. § 6038C Information with respect to foreign corporations engaged in U.S. business
        13. § 6038D Information with respect to foreign financial assets
        14. § 6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
        15. § 6039 Returns required in connection with certain options
        16. § 6039A Repealed
        17. § 6039B Repealed
        18. § 6039C Returns with respect to foreign persons holding direct investments in United States real property interests
        19. § 6039D Returns and records with respect to certain fringe benefit plans
        20. § 6039E Information concerning resident status
        21. § 6039F Notice of large gifts received from foreign persons
        22. § 6039G Information on individuals losing United States citizenship
        23. § 6039H Information with respect to Alaska Native Settlement Trusts and Native Corporations
        24. § 6039I Returns and records with respect to employer-owned life insurance contracts
        25. § 6039J Information reporting with respect to Commodity Credit Corporation transactions
        26. § 6039K Returns with respect to qualified opportunity funds and qualified rural opportunity funds
        27. § 6039L Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
        28. § 6040 Cross references

      2. Subpart B Information Concerning Transactions With Other Persons §§ 6041–6050AA

        1. § 6041 Information at source
        2. § 6041A Returns regarding payments of remuneration for services and direct sales
        3. § 6042 Returns regarding payments of dividends and corporate earnings and profits
        4. § 6043 Liquidating, etc., transactions
        5. § 6043A Returns relating to taxable mergers and acquisitions
        6. § 6044 Returns regarding payments of patronage dividends
        7. § 6045 Returns of brokers
        8. § 6045A Information required in connection with transfers of covered securities to brokers
        9. § 6045B Returns relating to actions affecting basis of specified securities
        10. § 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
        11. § 6046A Returns as to interests in foreign partnerships
        12. § 6047 Information relating to certain trusts and annuity plans
        13. § 6048 Information with respect to certain foreign trusts
        14. § 6049 Returns regarding payments of interest
        15. § 6050 Repealed
        16. § 6050A Reporting requirements of certain fishing boat operators
        17. § 6050B Returns relating to unemployment compensation
        18. § 6050C Repealed
        19. § 6050D Returns relating to energy grants and financing
        20. § 6050E State and local income tax refunds
        21. § 6050F Returns relating to social security benefits
        22. § 6050G Returns relating to certain railroad retirement benefits
        23. § 6050H Returns relating to mortgage interest received in trade or business from individuals
        24. § 6050I Returns relating to cash received in trade or business, etc.
        25. § 6050J Returns relating to foreclosures and abandonments of security
        26. § 6050K Returns relating to exchanges of certain partnership interests
        27. § 6050L Returns relating to certain donated property
        28. § 6050M Returns relating to persons receiving contracts from Federal executive agencies
        29. § 6050N Returns regarding payments of royalties
        30. § 6050P Returns relating to the cancellation of indebtedness by certain entities
        31. § 6050Q Certain long-term care benefits
        32. § 6050R Returns relating to certain purchases of fish
        33. § 6050S Returns relating to higher education tuition and related expenses
        34. § 6050T Returns relating to credit for health insurance costs of eligible individuals
        35. § 6050U Charges or payments for qualified long-term care insurance contracts under combined arrangements
        36. § 6050V Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
        37. § 6050W Returns relating to payments made in settlement of payment card and third party network transactions
        38. § 6050X Information with respect to certain fines, penalties, and other amounts
        39. § 6050Y Returns relating to certain life insurance contract transactions
        40. § 6050Z Reports relating to long-term care premium statements
        41. § 6050AA Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals

      3. Subpart C Information Regarding Wages Paid Employees §§ 6051–6053

        1. § 6051 Receipts for employees
        2. § 6052 Returns regarding payment of wages in the form of group-term life insurance
        3. § 6053 Reporting of tips

      4. Subpart D Information Regarding Health Insurance Coverage §§ 6055–6056

        1. § 6055 Reporting of health insurance coverage
        2. § 6056 Certain employers required to report on health insurance coverage

      5. Subpart E Registration of and Information Concerning Pension, Etc., Plans §§ 6057–6059

        1. § 6057 Annual registration, etc.
        2. § 6058 Information required in connection with certain plans of deferred compensation
        3. § 6059 Periodic report of actuary

      6. Subpart F Information Concerning Tax Return Preparers § 6060

        1. § 6060 Information returns of tax return preparers

    4. Part IV SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS §§ 6061–6065

      1. § 6061 Signing of returns and other documents
      2. § 6062 Signing of corporation returns
      3. § 6063 Signing of partnership returns
      4. § 6064 Signature presumed authentic
      5. § 6065 Verification of returns

    5. Part V TIME FOR FILING RETURNS AND OTHER DOCUMENTS §§ 6071–6076

      1. § 6071 Time for filing returns and other documents
      2. § 6072 Time for filing income tax returns
      3. § 6073 Repealed
      4. § 6074 Repealed
      5. § 6075 Time for filing estate and gift tax returns
      6. § 6076 Repealed

    6. Part VI EXTENSION OF TIME FOR FILING RETURNS § 6081

      1. § 6081 Extension of time for filing returns

    7. Part VII PLACE FOR FILING RETURNS OR OTHER DOCUMENTS § 6091

      1. § 6091 Place for filing returns or other documents

    8. Part VIII DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND § 6096

      1. § 6096 Designation by individuals

  2. Subchapter B Miscellaneous Provisions §§ 6101–6117

    1. § 6101 Period covered by returns or other documents
    2. § 6102 Computations on returns or other documents
    3. § 6103 Confidentiality and disclosure of returns and return information
    4. § 6104 Publicity of information required from certain exempt organizations and certain trusts
    5. § 6105 Confidentiality of information arising under treaty obligations
    6. § 6106 Repealed
    7. § 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
    8. § 6108 Statistical publications and studies
    9. § 6109 Identifying numbers
    10. § 6110 Public inspection of written determinations
    11. § 6111 Disclosure of reportable transactions
    12. § 6112 Material advisors of reportable transactions must keep lists of advisees, etc.
    13. § 6113 Disclosure of nondeductibility of contributions
    14. § 6114 Treaty-based return positions
    15. § 6115 Disclosure related to quid pro quo contributions
    16. § 6116 Requirement for prisons located in United States to provide information for tax administration
    17. § 6117 Cross reference