Treasury Regulations · 26 CFR
§ 31.6011(a)-10. Instructions to forms may waive filing requirement in case of no liability tax returns.
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(a)
Cite as 26 CFR § 31.6011(a)-10
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 15, 1988 by T.D. 8229
- Issued under
- 26 U.S.C. § 6011(a)
- Length
- 125 words · about 1 min to read
Notwithstanding provisions in this part which require that a tax return be filed, the instructions to the form on which a return of tax is otherwise required by this part to be made may waive such requirement with respect to a particular class or classes of no liability tax returns. Returns in a class for which such requirement has been so waived need not be made.
This Treasury decision is not adverse to any taxpayer. For this reason, it is found unnecessary to issue this Treasury decision with notice and public procedure under subsection (b) of section 553 of title 5 of the United States Code or subject to the effective date limitation of subsection (d) of that section.
[T.D. 8229, 53 FR 35811, Sept. 15, 1988]
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. 8229 (53 FR 35811)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
Nearby sections
- § 31.6011(a)-6 Final returns.
- § 31.6011(a)-7 Execution of returns.
- § 31.6011(a)-8 Composite return in lieu of specified form.
- § 31.6011(a)-9 Instructions to forms control as to which form is to be used.
- § 31.6011(a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.
- § 31.6011(b)-1 Employers' identification numbers.
- § 31.6011(b)-2 Employees' account numbers.
- § 31.6051-1 Statements for employees.
- § 31.6051-2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2.