Treasury Regulations · 26 CFR
§ 1.6014-2. Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6014
Cite as 26 CFR § 1.6014-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 24, 1971 by T.D. 7102
- Last amended
- December 2, 1975 by T.D. 7391
- Issued under
- 26 U.S.C. § 6014
- Length
- 738 words · about 3 min to read
- Cross-references
- cites 13 Code sections and 1 regulation; cited by 1
¶(a) In general. An individual subject to the tax imposed by section 1 of the Code may, in accordance with the instructions applicable to the income tax return to be filed, elect, for any taxable year beginning after December 31, 1969, not to show on his income tax return for such year the amount of tax due in connection with such return.
¶(b) Restriction on making an election. The election pursuant to this section shall not be made by an individual who does not file his return (or amended return) making such election on or before the date prescribed in section 6072(a) for the filing of the original return (determined without regard to any extension of time).
¶(c) Effects of election.
¶(1) A taxpayer who, in accordance with the provisions of this section, elects not to show the tax on his income tax return is not required to pay the unpaid balance of such tax at the time he files the return. In such case, the tax will be computed for the taxpayer by the Internal Revenue Service, and a notice will be mailed to the taxpayer stating the amount of tax due. Where it is determined that a refund of tax is due, the Internal Revenue Service will send such refund to the taxpayer. See paragraph (c) of § 301.6402-3 of this chapter (Regulations on Procedure and Administration). The computation of tax by the Internal Revenue Service shall be treated for purposes of this chapter as if made by the taxpayer, and such computation or the issuance of a notice or refund pursuant thereto shall not relieve the taxpayer of liability for any deficiency (although the deficiency is based upon an amount of tax different from that computed for the taxpayer by the Internal Revenue Service) or affect the rights of the Internal Revenue Service with respect to any subsequent audit or other review of the taxpayer's return.
¶(2) Where the election provided for in this section is made by a taxpayer who takes the standard deduction and who has adjusted gross income of less than $10,000, such election constitutes an election to pay the tax imposed by section 3.
¶(i) Status as a head of household or a surviving spouse;
¶(d) Joint returns.
¶(1) A husband and wife who file a joint return may elect not to show the tax on such return in accordance with the rules prescribed in paragraphs (a) and (b) of this section.
¶(2) The tax computed for a husband and wife who elect pursuant to this section not to show their tax on their joint income tax return shall be the lesser of the following amounts:
¶(i) A tax computed as though the return of income constituted a joint return, or
¶(ii) If sufficient information is provided for the taxable income of each spouse to be determined, a tax computed as though the return of income constituted the separate returns of the spouses.
¶(e) Married individuals filing separate returns. This section shall apply to married individuals filing separate returns unless otherwise provided in the instructions accompanying a return. The instructions may require the taxpayer to attach to his return a statement to the effect that his tax and the tax of his spouse were determined in accordance with the rules of sections 141(d) and 142(a).
[T.D. 7102, 36 FR 5497, Mar. 24, 1971, as amended by T.D. 7298, 38 FR 35234, Dec. 26, 1973; T.D. 7391, 40 FR 55856, Dec. 2, 1975]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 1 Tax imposed
- § 6072 Time for filing income tax returns
- § 6014 Income tax return—tax not computed by taxpayer
- § 31 Tax withheld on wages
- § 37 Overpayments of tax
- § 38 General business credit
- § 39 Carryback and carryforward of unused credits
- § 41 Credit for increasing research activities
- § 42 Low-income housing credit
- § 43 Enhanced oil recovery credit
- § 44 Expenditures to provide access to disabled individuals
- § 45 Electricity produced from certain renewable resources, etc.
- § 141 Private activity bond; qualified bond
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7391 (40 FR 55856)
- Amended by T.D. 7298 (38 FR 35234)
- Issued by T.D. 7102 (36 FR 5497)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax returns or statements
Nearby sections
- § 1.6013-4 Applicable rules.
- § 1.6013-6 Election to treat nonresident alien individual as resident of the United States.
- § 1.6013-7 Joint return for year in which nonresident alien becomes resident of the United States.
- § 1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
- § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- § 1.6015-0 Table of contents.
- § 1.6015-1 Relief from joint and several liability on a joint return.
- § 1.6015-2 Relief from liability applicable to all qualifying joint filers.
- § 1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.