26 CFR § 301.6014-1 - Income tax return—tax not computed by taxpayer.

---
identifier: "/us/cfr/t26/s301.6014-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6014-1 - Income tax return—tax not computed by taxpayer."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6014-1"
section_name: "Income tax return—tax not computed by taxpayer."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.6014-1 Income tax return—tax not computed by taxpayer.

For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§ 1.6014-1 and 1.6014-2 of this chapter (Income Tax Regulations).

[T.D. 7102, 36 FR 5498, Mar. 24, 1971]