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26 U.S.C. § 6073 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6073 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]

### Statutory Notes Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 750; Sept. 25, 1962, Pub. L. 87–682, § 1(a)(2), (b), (c), 76 Stat. 575; Oct. 4, 1976, Pub. L. 94–455, title X, § 1012(c), title XIX, § 1906(b)(13)(A), 90 Stat. 1614, 1834; Nov. 10, 1978, Pub. L. 95–628, § 7(a), 92 Stat. 3630; Sept. 3, 1982, Pub. L. 97–248, title III, § 328(b)(2), 96 Stat. 618, related to time for filing declarations of estimated income tax by individuals. #### Effective Date of Repeal Repeal applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under [section 6654 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6654&num=0&edition=prelim).

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Source location: Title 26, Chapter 61, § 6073; chapter-061-information-and-returns.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6654 — Failure by individual to pay estimated income tax

**(a) Addition to the tax** Except as otherwise provided in this section, in the case of any underpayment of estimated tax by an individual, there shall be added to the tax under chapter 1, the tax under chapter 2, and the tax under chapter 2A for the taxable year an amount determined by applying— (1) the underpayment rate established under section 6621, (2) to the amount of the underpayment, (3) for the period of the underpayment. **(b) Amount of underpayment; period of underpayment** For purposes of subsection (a)— (1) **Amount** — The amount of the underpayment shall be the excess of— (A) the required installment, over (B) the amount (if any) of the installment paid on or before the due date for the installment. (2) **Period of underpayment** — The period of the underpayment shall run from the due date for the installment to whichever of the following dates is the earlier— (A) the 15th day of the 4th month following the close of the taxable year, or (B) with respect to any portion of the underpayment, the date on which such portion is paid. (3) **Order of crediting payments** — For purposes of paragraph (2)(B), a payment of estimated tax shall be credited against unpaid required installments in the order in which such installments are required to be paid. **(c) Number of required installments; due dates** For purposes of this section— (1) **Payable in 4 installments** — There shall be 4 required installments for each taxable year. (2) **Time for payment of installments** — In the case of the following required installments:The due date is: 1stApril 15 2ndJune 15 3rdSeptember 15 4thJanuary 15 of the following taxable year. **(d) Amount of required installments** For purposes of this section— (1) **Amount** (A) *In general* — Except as provid

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6013 — Joint returns of income tax by husband and wife

**(a) Joint returns** A husband and wife may make a single return jointly of income taxes under subtitle A, even though one of the spouses has neither gross income nor deductions, except as provided below: (1) no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien; (2) no joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 443(a)(1); (3) in the case of death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if no return for the taxable year has been made by the decedent, no executor or administrator has been appointed, and no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within 1 year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made b

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6073 — Untitled legal text

Page 3418 TITLE 26—INTERNAL REVENUE CODE [§ 6073 in section 401(a)), a return shall be filed on or before the 15th day of the 5th month following the close of the taxable year. (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 87–834, § 17(b)(3), Oct. 16, 1962, 76 Stat. 1051; Pub. L. 92–178, title V, § 504(b), Dec. 10, 1971, 85 Stat. 551; Pub. L. 94–455, title X, § 1053(d)(3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1649, 1834; Pub. L. 95–628, § 6(a), Nov. 10, 1978, 92 Stat. 3630; Pub. L. 98–369, div. A, title VIII, § 801(d)(13), July 18, 1984, 98 Stat. 997; Pub. L. 110–172, § 11(g)(20), Dec. 29, 2007, 121 Stat. 2491; Pub. L. 113–295, div. A, title II, § 220(u), Dec. 19, 2014, 128 Stat. 4036; Pub. L. 114–41, title II, § 2006(a)(1), July 31, 2015, 129 Stat. 457.) Editorial Notes REFERENCES IN TEXT The FSC Repeal and Extraterritorial Income Exclu- sion Act of 2000, referred to in subsec. (c), is Pub. L. 106–519, Nov. 15, 2000, 114 Stat. 2423. For complete classi- fication of this Act to the Code, see Short Title of 2000 Amendments note set out under section 1 of this title and Tables. AMENDMENTS 2015—Subsec. (a). Pub. L. 114–41, § 2006(a)(1)(B), sub- stituted ‘‘or 6017’’ for ‘‘6017, or 6031’’. Subsec. (b). Pub. L. 114–41, § 2006(a)(1)(A), in heading, substituted ‘‘Returns of partnerships and S corpora- tions’’ for ‘‘Returns of corporations’’ and, in text, sub- stituted ‘‘Returns of partnerships under section 6031 and returns of S corporations under sections 6012 and 6037 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of t

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