Treasury Regulations · 26 CFR
§ 301.6011-10. Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.
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. § 6011
Cite as 26 CFR § 301.6011-10
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 23, 2023 by T.D. 9972
- Issued under
- 26 U.S.C. § 6011
- Length
- 214 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 3 regulations; cited by 0
¶(a) Unrelated business income tax returns required in electronic form.
¶(1) Organizations, including trusts, subject to tax under section 511 that are required to file a return under § 1.6012-2(e) or § 1.6012-3(a)(5) of this chapter to report gross income included in computing unrelated business taxable income, as defined in section 512, or that are otherwise required to file Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), are required to file that return in electronic form.
¶(2) Returns filed in electronic form must be filed in accordance with applicable revenue procedures, publications, forms, instructions, or other guidance.
¶(b) Failure to file. If an organization or trust fails to file an unrelated business income tax return in electronic form when required to do so by this section, the organization or trust has failed to file the return. See section 6651 for the addition to tax for failure to file a return. In determining whether there is reasonable cause for failure to file the return, § 301.6651-1(c) will apply.
¶(c) Applicability date. The rules of this section apply to unrelated business income tax returns required to be filed during calendar years beginning after February 23, 2023.
[T.D. 9972, 88 FR 11770, Feb. 23, 2023]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 511 Imposition of tax on unrelated business income of charitable, etc., organizations
- § 512 Unrelated business taxable income
- § 6033 Returns by exempt organizations
- § 6651 Failure to file tax return or to pay tax
Regulations it cites
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.
- Issued by T.D. 9972 (88 FR 11770)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6011-2 Required use of electronic form.
- § 301.6011-3 Required use of electronic form for partnership returns.
- § 301.6011-5 Required use of electronic form for corporate income tax returns.
- § 301.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
- § 301.6011-10 Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.
- § 301.6011-11 Required use of electronic form for certain returns for tax-advantaged bonds.
- § 301.6011-12 Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.
- § 301.6011-13 Required use of electronic form for split-interest trust returns.
- § 301.6011-14 Required use of electronic form or other machine-readable form for material advisor disclosure statements.