Internal Revenue Code · 26 U.S.C.
§ 6011. General requirement of return, statement, or list
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6011
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 2, 1958 by Pub. L. 85–859
- Last amended
- July 4, 2025 by Pub. L. 119–21
- Amendments
- 24 dated changes in the source credit
- Length
- 9 subsections · 1,405 words · about 6 min to read
- Defines
- 2 terms
- Cross-references
- cites 7; cited by 10 Code sections and 42 other regulations
- Regulations
- 61 issued under this section
When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.
The Secretary is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons.
A DISC shall file for the taxable year such returns as may be prescribed by the Secretary by forms or regulations.
The Secretary may by regulations require any individual who receives allowances which are excluded from gross income under section 912 for any taxable year to include on his return of the taxes imposed by subtitle A for such taxable year such information with respect to the amount and type of such allowances as the Secretary determines to be appropriate.
The Secretary shall prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form. Except as provided in paragraph (3), the Secretary may not require returns of any tax imposed by subtitle A on individuals, estates, and trusts to be other than on paper forms supplied by the Secretary.
For purposes of this paragraph, the term “specified tax return preparer” means, with respect to any calendar year, any tax return preparer unless such preparer reasonably expects to file 10 or fewer individual income tax returns during such calendar year.
For purposes of this paragraph, the term “individual income tax return” means any return of the tax imposed by subtitle A on individuals, estates, or trusts.
The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service).
The numerical limitation under paragraph (2)(A) shall not apply to any return filed by a financial institution (as defined in section 1471(d)(5)) with respect to tax for which such institution is made liable under section 1461 or 1474(a).
Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.
For purposes of applying the numerical limitation under paragraph (2)(A) to any return required under section 6058, information regarding each plan for which information is provided on such return shall be treated as a separate return.
Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund under section 6039K shall be filed on magnetic media or other machine-readable form.
The Secretary is authorized to promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means.
The Secretary may implement procedures to provide for the payment of appropriate incentives for electronically filed returns.
Any taxable party to a prohibited tax shelter transaction (as defined in section 4965(e)(1)) shall by statement disclose to any tax-exempt entity (as defined in section 4965(c)) which is a party to such transaction that such transaction is such a prohibited tax shelter transaction.
Any organization required to file an annual return under this section which relates to any tax imposed by section 511 shall file such return in electronic form.
For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see subparts B and C.
(Aug. 16, 1954, ch. 736, 68A Stat. 732; Pub. L. 85–859, title I, § 161, Sept. 2, 1958, 72 Stat. 1305; Pub. L. 88–563, § 3(a), Sept. 2, 1964, 78 Stat. 843; Pub. L. 89–44, title I, § 101(b)(6), June 21, 1965, 79 Stat. 136; Pub. L. 90–59, § 4(b), July 31, 1967, 81 Stat. 154; Pub. L. 91–128, § 4 (f), (g), Nov. 26, 1969, 83 Stat. 267; Pub. L. 92–178, title V, § 504(a), Dec. 10, 1971, 85 Stat. 550; Pub. L. 94–455, title XIX, §§ 1904(b)(10)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1817, 1834; Pub. L. 95–615, § 207(c), Nov. 8, 1978, 92 Stat. 3108; Pub. L. 97–248, title III, § 319, Sept. 3, 1982, 96 Stat. 610; Pub. L. 98–67, title I, § 109(a), Aug. 5, 1983, 97 Stat. 383; Pub. L. 98–369, div. A, title VIII, § 801(d)(12), July 18, 1984, 98 Stat. 997; Pub. L. 99–514, title XVIII, § 1899A(52), Oct. 22, 1986, 100 Stat. 2961; Pub. L. 100–647, title I, § 1015(q)(1), Nov. 10, 1988, 102 Stat. 3572; Pub. L. 101–239, title VII, § 7713(a), Dec. 19, 1989, 103 Stat. 2394; Pub. L. 105–34, title XII, § 1224, Aug. 5, 1997, 111 Stat. 1019; Pub. L. 105–206, title II, § 2001(c), July 22, 1998, 112 Stat. 723; Pub. L. 109–222, title V, § 516(b)(2), May 17, 2006, 120 Stat. 371; Pub. L. 110–172, § 11(g)(19), Dec. 29, 2007, 121 Stat. 2491; Pub. L. 111–92, § 17(a), (b), Nov. 6, 2009, 123 Stat. 2996; Pub. L. 111–147, title V, § 522(a), Mar. 18, 2010, 124 Stat. 112; Pub. L. 113–295, div. A, title II, § 220(t), Dec. 19, 2014, 128 Stat. 4036; Pub. L. 115–141, div. U, title III, § 301(a), Mar. 23, 2018, 132 Stat. 1183; Pub. L. 116–25, title II, § 2301(a)–(c), title III, § 3101(b)(2), July 1, 2019, 133 Stat. 1012, 1013, 1015; Pub. L. 116–94, div. O, title II, § 202(d)(1), Dec. 20, 2019, 133 Stat. 3163; Pub. L. 119–21, title VII, § 70421(d)(3), July 4, 2025, 139 Stat. 231.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 6011
- § 1.6011-1 General requirement of return, statement, or list.
- § 1.6011-2 Returns, etc., of DISC's and former DISC's.
- § 1.6011-3 Requirement of statement from payees of certain gambling winnings.
- § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 1.6011-5 Required use of magnetic media for corporate income tax returns.
- § 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
- § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
- § 1.6011-9 Syndicated conservation easement listed transactions.
- § 1.6011-10 Micro-captive listed transaction.
- § 1.6011-11 Micro-captive transaction of interest.
- § 1.6011-15 Charitable remainder annuity trust listed transaction.
- § 1.6011-18 Certain partnership related-party basis adjustment transactions as transactions of interest.
- § 20.6011-1 General requirement of return, statement, or list.
- § 20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 25.6011-1 General requirement of return, statement, or list.
- § 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 28.6011-1 Returns.
- § 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
- § 31.6011(a)-2 Returns under Railroad Retirement Tax Act.
- § 31.6011(a)-3 Returns under Federal Unemployment Tax Act.
- § 31.6011(a)-3A Returns of the railroad unemployment repayment tax.
- § 31.6011(a)-4 Returns of income tax withheld.
- § 31.6011(a)-5 Monthly returns.
- § 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.
- § 40.6011(a)-1 Returns.
- § 40.6011(a)-2 Final returns.
- § 41.6011(a)-1 Returns.
- § 44.6011(a)-1 Returns.
- § 53.6011-1 General requirement of return, statement or list.
- § 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 54.6011-1 General requirement of return, statement, or list.
- § 54.6011-1T General requirement of return, statement, or list (temporary).
- § 54.6011-2 General requirement of return, statement, or list.
- § 54.6011-3 Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.
- § 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 55.6011-1 General requirement of return, statement, or list.
- § 56.6011-1 General requirement of return, statement, or list.
- § 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 58.6011-1 General requirement of return, statement, or list.
- § 156.6011-1 General requirement of return, statement, or list.
- § 157.6011-1 General requirement of return, statement, or list.
- § 301.6011-1 General requirement of return, statement or list.
- § 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.
- § 301.6011-15 Required use of electronic form for withholding tax returns.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 7 other sections
- § 912 Exemption for certain allowances
- § 1471(d)(5) Withholdable payments to foreign financial institutions
- § 1461 Liability for withheld tax
- § 6058 Information required in connection with certain plans of deferred compensation
- § 6039K Returns with respect to qualified opportunity funds and qualified rural opportunity funds
- § 4965(e)(1) Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- § 511 Imposition of tax on unrelated business income of charitable, etc., organizations
Cited by 10 Code sections
- § 911(g) Citizens or residents of the United States living abroad
- § 6072(b) Time for filing income tax returns
- § 6104(b) Publicity of information required from certain exempt organizations and certain trusts
- § 6241(10) Definitions and special rules
- § 6417(d)(3)(A)(i)(I) Elective payment of applicable credits
- § 6501(c)(10) Limitations on assessment and collection
- § 6664(d)(3)(A) Definitions and special rules
- § 6686 Failure to file returns or supply information by DISC or former FSC
- § 6707A(a) Penalty for failure to include reportable transaction information with return
- § 6724(c) Waiver; definitions and special rules
Cited in 42 regulations not issued under it
- § 1.338-10 Filing of returns.
- § 1.501(c)(17)-2 General rules.
- § 1.611-2 Rules applicable to mines, oil and gas wells, and other natural deposits.
- § 1.807-3 Reporting of reserves.
- § 1.860F-4 REMIC reporting requirements and other administrative rules.
- § 1.992-2 Election to be treated as a DISC.
- § 1.993-4 Definition of producer's loans.
- § 1.995-5 Foreign investment attributable to producer's loans.
- § 1.1461-1 Payment and returns of tax withheld.
- § 1.6031(a)-1 Return of partnership income.
- § 1.6041-1 Return of information as to payments of $600 or more.
- § 1.6041-2 Return of information as to payments to employees.
- § 1.6041-7 Magnetic media requirement.
- § 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machine play.
- § 1.6042-2 Returns of information as to dividends paid.
- § 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure.
- § 1.6044-2 Returns of information as to payments of patronage dividends.
- § 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
- § 1.6050E-1 Reporting of State and local income tax refunds.
- § 1.6050H-2 Time, form, and manner of reporting interest received on qualified mortgage.
- § 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
- § 1.6050P-1 Information reporting for discharges of indebtedness by certain entities.
- § 1.6050S-1 Information reporting for qualified tuition and related expenses.
- § 1.6050S-3 Information reporting for payments of interest on qualified education loans.
Show 18 more
- § 1.6072-2 Time for filing returns of corporations.
- § 1.6081-3 Automatic extension of time for filing corporation income tax returns.
- § 1.6417-2 Rules for making elective payment elections.
- § 12.7 Election to be treated as a DISC.
- § 31.3402(q)-1 Extension of withholding to certain gambling winnings.
- § 31.6051-2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
- § 46.4701-1 Tax on issuer of registration-required obligation not in registered form.
- § 53.4960-1 Scope and definitions.
- § 53.4965-6 Meaning of “knows or has reason to know”.
- § 301.6058-2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
- § 301.6404-4 Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
- § 301.6501(c)-1 Exceptions to general period of limitations on assessment and collection.
- § 301.6501(g)-1 Certain income tax returns of corporations.
- § 301.6686-1 Failure of DISC to file returns.
- § 301.6707A-1 Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
- § 301.6721-1 Failure to file correct information returns.
- § 301.7701-11 Social security number.
- § 301.7701-12 Employer identification number.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 119–21Parts changed in 2025: (e)(8)
- Amended by Pub. L. 116–94Parts changed in 2019: (e)(2)(A) (e)(3)(D) (e)(5) (e)(6) (h)
- Amended by Pub. L. 116–25
- Amended by Pub. L. 115–141Parts changed in 2018: (e)(2) (e)(5)
- Amended by Pub. L. 113–295Parts changed in 2014: (e)(3)(A)
- Amended by Pub. L. 111–147Parts changed in 2010: (e)(4)
- Amended by Pub. L. 111–92Parts changed in 2009: (e)(1) (e)(3)
- Amended by Pub. L. 110–172Parts changed in 2007: (c) (c)(1)
- Amended by Pub. L. 109–222Parts changed in 2006: (g)
- Amended by Pub. L. 105–206Parts changed in 1998: (f)
- Amended by Pub. L. 105–34Parts changed in 1997: (e)(2)
- Amended by Pub. L. 101–239Parts changed in 1989: (e)
- Amended by Pub. L. 100–647Parts changed in 1988: (a)
- Amended by Pub. L. 99–514Parts changed in 1986: (f)
- Amended by Pub. L. 98–369Parts changed in 1984: (c)
- Amended by Pub. L. 98–67Parts changed in 1983: (e)
- Amended by Pub. L. 97–248Parts changed in 1982: (e)
- Amended by Pub. L. 95–615Parts changed in 1978: (d)
- Amended by Pub. L. 94–455Parts changed in 1976: (a) (c) (d) (e)
- Amended by Pub. L. 92–178Parts changed in 1971: (e)
- Amended by Pub. L. 91–128Parts changed in 1969: (d)(1)(B) (d)(3)
- Amended by Pub. L. 90–59Parts changed in 1967: (d)(1)
- Amended by Pub. L. 89–44Parts changed in 1965: (c)
- Amended by Pub. L. 88–563Parts changed in 1964: (d)
- Enacted by Pub. L. 85–859Parts changed in 1958: (c)
Where it sits in the Code
Official notes
The Law Revision Counsel's notes for this section (amendments, effective dates and related laws) are long, so they have their own page.