26 USC § 6114 - Treaty-based return positions

---
identifier: "/us/usc/t26/s6114"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6114 - Treaty-based return positions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6114"
section_name: "Treaty-based return positions"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "B"
subchapter_name: "Miscellaneous Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; amended Pub. L. 101–508, title XI, § 11702(c), Nov. 5, 1990, 104 Stat. 1388–514.)"
---


# § 6114. Treaty-based return positions

**(a)** **In general** Each taxpayer who, with respect to any tax imposed by this title, takes the position that a treaty of the United States overrules (or otherwise modifies) an internal revenue law of the United States shall disclose (in such manner as the Secretary may prescribe) such position—

**(1)** on the return of tax for such tax (or any statement attached to such return), or

**(2)** if no return of tax is required to be filed, in such form as the Secretary may prescribe.

**(b)** **Waiver authority** The Secretary may waive the requirements of subsection (a) with respect to classes of cases for which the Secretary determines that the waiver will not impede the assessment and collection of tax.

---

**Source Credit**: (Added Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; amended Pub. L. 101–508, title XI, § 11702(c), Nov. 5, 1990, 104 Stat. 1388–514.)

## Editorial Notes

### Prior Provisions

A prior section 6114 was renumbered 6116 of this title.

### Amendments

1990—Subsec. (b).  struck out “by regulations” before “waive the requirements”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1990 Amendment

Amendment by  effective as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, , to which such amendment relates, see , set out as a note under .

### Effective Date

> “The amendments made by this paragraph [enacting this section and
> 
> and renumbering former section 6114 as
> 
> ] shall apply to taxable periods the due date for filing returns for which (without extension) occurs after
> 
> .”

, , , provided that: