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long as the contents thereof may become material in the administration of any internal revenue law.

(f) Cross reference.-For general information with respect to the keeping of records, see § 301.6001-1 of this chapter.

§ 1.6011 STATUTORY PROVISIONS; GENERAL REQUIREMENT OF RETURN, STATEMENT, OR LIST.

SEC. 6011. GENERAL REQUIREMENT OF RETURN, STATEMENT, OR LIST.

(a) GENERAL RULE.-When required by regulations prescribed by the Secretary or his delegate any person made liable for any tax imposed by this title, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary or his delegate. Every person required to make a return or statement shall include therein the information required by such forms or regulations.

(c) INCOME, ESTATE, AND GIFT TAXES.-For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see sections 6012 to 6019, inclusive.

§ 1.6011-1 GENERAL REQUIREMENT OF RETURN, STATEMENT, OR LIST.-(a) General rule.-Every person subject to any tax, or required to collect any tax, under subtitle A of the Code, shall make such returns or statements as are required by the regulations in this chapter. The return or statement shall include therein the information required by the applicable regulations or forms.

(b) Use of prescribe forms.-Copies of the prescribed return forms will so far as possible be furnished taxpayers by district directors. A taxpayer will not be excused from making a return, however, by the fact that no return form has been furnished to him. Taxpayers not supplied with the proper forms should make application therefor to the district director in ample time to have their returns prepared, verified, and filed on or before the due date with the internal revenue office where such returns are required to be filed. Each taxpayer should carefully prepare his return and set forth fully and clearly the information required to be included therein. Returns which have not been so prepared will not be accepted as meeting the requirements of the Code. In the absence of a prescribed form, a statement made by a taxpayer disclosing his gross income and the deductions therefrom may be accepted as a tentative return, and, if filed within the prescribed time, the statement so made will relieve the taxpayer from liability for the addition to tax imposed for the delinquent filing of the return, provided that without unnecessary delay such a tentative return is supplemented by a return made on the proper form.

§ 1.6012 STATUTORY PROVISIONS; PERSONS REQUIRED TO MAKE RETURNS OF INCOME.

SEC. 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) Every individual having for the taxable year a gross income of $600 or more (except that any individual who has attained the age of 65 before the close of his taxable year shall be required to

make a return only if he has for the taxable year a gross income
of $1,200 or more);

(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; and

(5) Every estate or trust of which any beneficiary is a nonresident alien;

except that subject to such conditions, limitations, and exceptions and under such regulations as may be prescribed by the Secretary or his delegate, 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) RETURN 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) or section 6015(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 bankruptcy, 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 or a trust shall be made by the fiduciary thereof.

(5) JOINT FIDUCIARIES.-Under such regulations as the Secretary or his delegate 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.

(c) CERTAIN INCOME EARNED ABROAD.-For purposes of this section, gross income shall be computed without regard to the exclusion provided for in section 911 (relating to earned income from sources without the United States).

(d) CONSOLIDATED RETURNS.-For provisions relating to consolidated returns by affiliated corporations, see chapter 6.

[Sec. 6012 as amended by sec. 72(a), Technical Amendments Act 1958] §1.6012-1 INDIVIDUALS REQUIRED TO MAKE RETURNS OF INCOME.(a) Individual citizen or resident.-(1) In general.-Except as provided in subparagraph (2) of this paragraph, an income tax return must be filed for each taxable year by every individual who receives $600 or more of gross income during such taxable year and who is(i) A citizen of the United States, whether residing at home or abroad,

(ii) A resident of the United States even though not a citizen thereof, or

(iii) An alien bona fide resident of Puerto Rico during the entire taxable year.

Such return must be filed by such individual regardless of his family or marital status.

(2) Certain exceptions.-(i) In case an individual who is described in subparagraph (1) of this paragraph has attained the age of 65 before the close of his taxable year, an income tax return must be filed by such individual only if he receives $1,200 or more of gross income during his taxable year.

(ii) In the case of a short taxable year referred to in section 443 (a) (1), an individual described in subparagraph (1) of this paragraph shall file an income tax return if his gross income received during such short taxable year equals or exceeds his own personal examption allowed by section 151(b) (prorated as provided in section 443(c)) and, when applicable, his additional examption for age 65 or more allowed by section 151 (c)(1) (prorated as provided in section 443 (c)).

(3) Earned income from without the United States. For the purpose of determining whether an income tax return must be filed for any taxable year beginning after December 31, 1957, gross income shall be computed without regard to the exclusion provided for in section 911 relating to earned income from sources without the United States). In the case of an individual claiming an exclusion under such section, he shall attach Form 2555 to the return required under this paragraph.

(4) Return of income of minor.-A minor is subject to the same requirements and elections for making returns of income as are other individuals. Thus, a return of income must be made by or for a minor who has a total of $600 of gross income, regardless of the amount of his taxable income. For example, a return must be made by or for a minor who has an aggregate of $600 gross income from funds held in trust for him and from his personal services. The return of a minor must be made by the minor himself or must be made for him by his guardian or other person charged with the care of the minor's person or property. See paragraph (b)(3) of § 1.6012-3. See § 1.73-1 for inclusion in the minor's gross income of amounts received for his personal services. For the amount of tax which is considered to have been properly assessed against the parent, if not paid by the child, see section 6201 (c) and paragraph (c) of § 301.6201-1 of this chapter.

(5) Returns made by agents.-The return of income may be made by an agent if the person liable for the making of the return is unable to make it by reason of illness or continuous absence from the United States for a period of at least 60 days before the date prescribed by law for making the return. However, assistance in the preparation of the return may be rendered under any circumstances. Whenever a return is made by an agent it shall be accompanied by the prescribed power of attorney, Form 985, except that an agent holding a valid and subsisting general power of attorney authorizing him to represent his principal in making, executing, and

filing the income return, may submit a certified copy thereof in lieu of the authorization on Form 935. The agent, as well as the taxpayer, may incur liability for the penalties provided for erroneous, false, or fraudulent returns. For a return of an agent for a nonresident alien individual, see paragraph (b) (6) of this section. For the requirements regarding signing of returns, see § 1.6061-1.

(6) Form of return.-The return required under this paragraph shall be made on Form 1040, except in the case of a taxpayer who, in accordance with subparagraph (7) of this paragraph, elects to use Form 1040A. A taxpayer, even though entitled to use Form 1040A for the taxable year, may, nevertheless, use Form 1040 as his return. A taxpayer otherwise entitled to use Form 1040A as his return for the taxable year but who does not desire to take the standard deduction provided in section 141 is required to use Form 1040 as his return for the taxable year.

(7) Use of Form 1040A by certain taxpayers with gross income less than $10,000.-(i) In general.-Subject to the limitations set forth in subdivisions (ii), (iii), (iv), and (v) of this subparagraph, and in accordance with Form 1040A and the instructions provided with respect to such form, an individual may use Form 1040A as his return for any taxable year in which the gross income of the individual

(a) Is less than $10,000,

(b) Consists entirely of remuneration for personal services performed as an employee, dividends, or interest, and

(c) Does not include more than $200 from dividends, interest, and remuneration for personal services other than wages, as defined in section 3401(a).

For purposes of determining whether gross income from dividends, interest, and remuneration other than wages, as defined in section. 3401(a), exceeds $200, dividends from domestic corporations are taken into account to the extent that they are includible in gross income. (ii) Restrictions on use of Form 1040A.-Form 1040A shall not be used by an individual

(a) Who elects to itemize his deductions;

(b) Whose spouse makes a separate return on Form 1040 and elects to itemize deductions;

(c) Who is a nonresident alien individual;

(d) Who is a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States);

(e) Who makes a return under section 443 (a) (1) for a period of less than 12 months on account of a change in his accounting period; (f) Who makes a return on a fiscal year basis;

(9) Who makes a return by use of a method of accounting other than the cash receipts and disbursements method;

(h) Who claims that amounts included in the statement of wages under section 6051 are excluded under section 105(d);

(i) Who claims any of the deductions referred to in section 62, for example, the deductions for travel or transportation expense;

(1) Who claims a deduction for an exemption upon a multiple support agreement under section 152 (c); or

(k) Who claims credit for payment of estimated income tax or for an overpayment of income tax for the previous taxable year.

(iii) Credits not allowable.-When Form 1040A is used, the following credits shall not be allowed:

(a) The credit provided by section 32 for tax withheld at source under subchapter B of chapter 3 of the Code;

(b) The credit provided by section 33 for taxes imposed by foreign countries and possessions of the United States;

(c) The credit provided by section 34 for dividends received; (d) The credit provided by section 35 for partially tax-exempt interest; and

(e) The credit provided by section 37 for retirement income.

(iv) Status benefits not allowable.-The status of a taxpayer as head of household, as defined in section 1(b) (2), or as a surviving spouse, as defined in section 2(b), shall not be considered in deter mining the tax liability of a taxpayer filing Form 1040A.

(v) Use after due date not permitted.-Form 1040A shall not be used unless it is filed on or before the date prescribed in section 6072 (a) for the filing of the return.

(vi) Computation and payment of tax.-Unless a taxpayer is entitled to elect under section 6014 and § 1.6014-1 not to show the tax on Form 1040A and does so elect, he shall compute and show on his return on Form 1040A the amount of the tax imposed by subtitle A and shall, without notice and demand therefor, pay any unpaid balance of such tax not later than the date fixed for filing the

return.

(vii) Change of election to use Form 1040A.-A taxpayer who has elected to make a return on Form 1040A may change such election. Such change of election shall be within the time and subject to the conditions prescribed in section 144(b) and § 1.144-2, relating to change of election to take, or not to take, the standard deduction. (viii) Joint return of husband and wife on Form 1040A.-If the aggregate gross income for any taxable year of a husband and wife, neither of whom was a nonresident alien at any time during such year, is less than $10,000, consists solely of remuneration for services performed as an empĺpoyee, dividends, or interest, and does not include more than $200 from dividends, interest, and remuneration for personal services other than wages as defined in section 3401 (a), the spouses may file a joint return on Form 1040A. For purposes of determining whether gross income from sources other than wages exceeds $200 where both spouses received dividends from domestic corporations, the amount of such dividends received by each spouse is taken into account to the extent that such dividends are includible in gross income. See section 116 and §§ 1.116-1 and 1.116-2. If a joint return is made by husband and wife on Form 1040A, the liability for the tax shall be joint and several.

(b) Returns of nonresident alien individuals.-(1) Individuals in class 1 (no United States business and gross income of not more than $15.400)-(i) Return not required.-If the tax liability of a nonresident alien individual within class 1, as described in paragraph (a)(1) of § 1.871-7, is fully satisfied at the source, a return of income is not required.

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