Title 26, Chapter 61 — Information and Returns

Notice or regulations requiring records, statements, and special returns

General requirement of return, statement, or list

Persons required to make returns of income

Joint returns of income tax by husband and wife

Income tax return—tax not computed by taxpayer

Relief from joint and several liability on joint return

Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]

Self-employment tax returns

Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]

Estate tax returns

Gift tax returns

Returns prepared for or executed by Secretary

Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

Return of partnership income

Returns of banks with respect to common trust funds

Returns by exempt organizations

Returns by certain trusts

Information to beneficiaries of estates and trusts

Basis information to persons acquiring property from decedent

Notice of qualification as executor or receiver

Return of S corporation

Information reporting with respect to certain foreign corporations and partnerships

Information with respect to certain foreign-owned corporations

Notice of certain transfers to foreign persons

Information with respect to foreign corporations engaged in U.S. business

Information with respect to foreign financial assets

Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits

Returns required in connection with certain options

Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]

Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]

Returns with respect to foreign persons holding direct investments in United States real property interests

Returns and records with respect to certain fringe benefit plans

Information concerning resident status

Notice of large gifts received from foreign persons

Information on individuals losing United States citizenship

Information with respect to Alaska Native Settlement Trusts and Native Corporations

Returns and records with respect to employer-owned life insurance contracts

Information reporting with respect to Commodity Credit Corporation transactions

Returns with respect to qualified opportunity funds and qualified rural opportunity funds

Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses

Cross references

Information at source

Returns regarding payments of remuneration for services and direct sales

Returns regarding payments of dividends and corporate earnings and profits

Liquidating, etc., transactions

Returns relating to taxable mergers and acquisitions

Returns regarding payments of patronage dividends

Returns of brokers

Information required in connection with transfers of covered securities to brokers

Returns relating to actions affecting basis of specified securities

Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

Returns as to interests in foreign partnerships

Information relating to certain trusts and annuity plans

Information with respect to certain foreign trusts

Returns regarding payments of interest

Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]

Reporting requirements of certain fishing boat operators

Returns relating to unemployment compensation

Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]

Returns relating to energy grants and financing

State and local income tax refunds

Returns relating to social security benefits

Returns relating to certain railroad retirement benefits

Returns relating to mortgage interest received in trade or business from individuals

Returns relating to cash received in trade or business, etc.

Returns relating to foreclosures and abandonments of security

Returns relating to exchanges of certain partnership interests

Returns relating to certain donated property

Returns relating to persons receiving contracts from Federal executive agencies

Returns regarding payments of royalties

Returns relating to the cancellation of indebtedness by certain entities

Certain long-term care benefits

Returns relating to certain purchases of fish

Returns relating to higher education tuition and related expenses

Returns relating to credit for health insurance costs of eligible individuals

Charges or payments for qualified long-term care insurance contracts under combined arrangements

Returns relating to applicable insurance contracts in which certain exempt organizations hold interests

Returns relating to payments made in settlement of payment card and third party network transactions

Information with respect to certain fines, penalties, and other amounts

Returns relating to certain life insurance contract transactions

Reports relating to long-term care premium statements

Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals

Receipts for employees

Returns regarding payment of wages in the form of group-term life insurance

Reporting of tips

Reporting of health insurance coverage

Certain employers required to report on health insurance coverage

Annual registration, etc.

Information required in connection with certain plans of deferred compensation

Periodic report of actuary

Information returns of tax return preparers

Signing of returns and other documents

Signing of corporation returns

Signing of partnership returns

Signature presumed authentic

Verification of returns

Time for filing returns and other documents

Time for filing income tax returns

Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]

Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]

Time for filing estate and gift tax returns

Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]

Extension of time for filing returns

Place for filing returns or other documents

Designation by individuals

Period covered by returns or other documents

Computations on returns or other documents

Confidentiality and disclosure of returns and return information

Publicity of information required from certain exempt organizations and certain trusts

Confidentiality of information arising under treaty obligations

Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]

Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

Statistical publications and studies

Identifying numbers

Public inspection of written determinations

Disclosure of reportable transactions

Material advisors of reportable transactions must keep lists of advisees, etc.

Disclosure of nondeductibility of contributions

Treaty-based return positions

Disclosure related to quid pro quo contributions

Requirement for prisons located in United States to provide information for tax administration

Cross reference