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U.S. Code as of:
01/19/04
Section 6012. Persons required to make returns of income
(a) General rule
Returns with respect to income taxes under subtitle A shall be
made by the following:
(1)(A) Every individual having for the taxable year gross
income which equals or exceeds the exemption amount, except that
a return shall not be required of an individual -
(i) who is not married (determined by applying section 7703),
is not a surviving spouse (as defined in section 2(a)), is not
a head of a household (as defined in section 2(b)), and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(ii) who is a head of a household (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(iii) who is a surviving spouse (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual, or
(iv) who is entitled to make a joint return and whose gross
income, when combined with the gross income of his spouse, is,
for the taxable year, less than the sum of twice the exemption
amount plus the basic standard deduction applicable to a joint
return, but only if such individual and his spouse, at the
close of the taxable year, had the same household as their
home.
Clause (iv) shall not apply if for the taxable year such spouse
makes a separate return or any other taxpayer is entitled to an
exemption for such spouse under section 151(c).
(B) The amount specified in clause (i), (ii), or (iii) of
subparagraph (A) shall be increased by the amount of 1 additional
standard deduction (within the meaning of section 63(c)(3)) in
the case of an individual entitled to such deduction by reason of
section 63(f)(1)(A) (relating to individuals age 65 or more), and
the amount specified in clause (iv) of subparagraph (A) shall be
increased by the amount of the additional standard deduction for
each additional standard deduction to which the individual or his
spouse is entitled by reason of section 63(f)(1).
(C) The exception under subparagraph (A) shall not apply to any
individual -
(i) who is described in section 63(c)(5) and who has -
(I) income (other than earned income) in excess of the sum
of the amount in effect under section 63(c)(5)(A) plus the
additional standard deduction (if any) to which the
individual is entitled, or
(II) total gross income in excess of the standard
deduction, or
(ii) for whom the standard deduction is zero under section
63(c)(6).
(D) For purposes of this subsection -
(i) The terms "standard deduction", "basic standard
deduction" and "additional standard deduction" have the
respective meanings given such terms by section 63(c).
(ii) The term "exemption amount" has the meaning given such
term by section 151(d). In the case of an individual described
in section 151(d)(2), the exemption amount shall be zero.
(2) Every corporation subject to taxation under subtitle A;
(3) Every estate the gross income of which for the taxable year
is $600 or more;
(4) Every trust having for the taxable year any taxable income,
or having gross income of $600 or over, regardless of the amount
of taxable income;
(5) Every estate or trust of which any beneficiary is a
nonresident alien;
(6) Every political organization (within the meaning of section
527(e)(1)), and every fund treated under section 527(g) as if it
constituted a political organization, which has political
organization taxable income (within the meaning of section
527(c)(1)) for the taxable year; and (!1)
(7) Every homeowners association (within the meaning of section
528(c)(1)) which has homeowners association taxable income
(within the meaning of section 528(d)) for the taxable year.(!1)
(8) Every individual who receives payments during the calendar
year in which the taxable year begins under section 3507
(relating to advance payment of earned income credit).(!1)
(9) Every estate of an individual under chapter 7 or 11 of
title 11 of the United States Code (relating to bankruptcy) the
gross income of which for the taxable year is not less than the
sum of the exemption amount plus the basic standard deduction
under section 63(c)(2)(D).(!1), (!2)
except that subject to such conditions, limitations, and exceptions
and under such regulations as may be prescribed by the Secretary,
nonresident alien individuals subject to the tax imposed by section
871 and foreign corporations subject to the tax imposed by section
881 may be exempted from the requirement of making returns under
this section.
(b) Returns made by fiduciaries and receivers
(1) Returns of decedents
If an individual is deceased, the return of such individual
required under subsection (a) shall be made by his executor,
administrator, or other person charged with the property of such
decedent.
(2) Persons under a disability
If an individual is unable to make a return required under
subsection (a), the return of such individual shall be made by a
duly authorized agent, his committee, guardian, fiduciary or
other person charged with the care of the person or property of
such individual. The preceding sentence shall not apply in the
case of a receiver appointed by authority of law in possession of
only a part of the property of an individual.
(3) Receivers, trustees and assignees for corporations
In a case where a receiver, trustee in a case under title 11 of
the United States Code, or assignee, by order of a court of
competent jurisdiction, by operation of law or otherwise, has
possession of or holds title to all or substantially all the
property or business of a corporation, whether or not such
property or business is being operated, such receiver, trustee,
or assignee shall make the return of income for such corporation
in the same manner and form as corporations are required to make
such returns.
(4) Returns of estates and trusts
Returns of an estate, a trust, or an estate of an individual
under chapter 7 or 11 of title 11 of the United States Code shall
be made by the fiduciary thereof.
(5) Joint fiduciaries
Under such regulations as the Secretary may prescribe, a return
made by one of two or more joint fiduciaries shall be sufficient
compliance with the requirements of this section. A return made
pursuant to this paragraph shall contain a statement that the
fiduciary has sufficient knowledge of the affairs of the person
for whom the return is made to enable him to make the return, and
that the return is, to the best of his knowledge and belief, true
and correct.
(6) IRA share of partnership income
In the case of a trust which is exempt from taxation under
section 408(e), for purposes of this section, the trust's
distributive share of items of gross income and gain of any
partnership to which subchapter C or D of chapter 63 applies
shall be treated as equal to the trust's distributive share of
the taxable income of such partnership.
(c) Certain income earned abroad or from sale of residence
For purposes of this section, gross income shall be computed
without regard to the exclusion provided for in section 121
(relating to gain from sale of principal residence) and without
regard to the exclusion provided for in section 911 (relating to
citizens or residents of the United States living abroad).
(d) Tax-exempt interest required to be shown on return
Every person required to file a return under this section for the
taxable year shall include on such return the amount of interest
received or accrued during the taxable year which is exempt from
the tax imposed by chapter 1.
(e) Consolidated returns
For provisions relating to consolidated returns by affiliated
corporations, see chapter 6.
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