26 U.S.C. § 6015 — Relief from joint and several liability on

Page 3310 TITLE 26—INTERNAL REVENUE CODE § 6015 duced standard deduction by reason of section 63(c)(5). Such regulations shall provide for the applica- tion of this section in the case of husband and wife, including provisions determining when a joint return under this section may be per- mitted or required, whether the liability shall be joint and several, and whether one spouse may make return under this section and the other without regard to this section. (Aug. 16, 1954, ch. 736, 68A Stat. 736; Pub. L. 88–272, title II, § 201(d)(14), title III, § 301(b)(2), Feb. 26, 1964, 78 Stat. 32, 140; Pub. L. 91–172, title VIII, § 803(d)(1), title IX, § 942(a), Dec. 30, 1969, 83 Stat. 684, 726; Pub. L. 94–455, title V, §§ 501(b)(8), (9), 503(b)(2), (3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1559, 1562, 1834; Pub. L. 95–30, title I, § 101(d)(13), (14), May 23, 1977, 91 Stat. 134; Pub. L. 99–514, title I, § 104(b)(16), Oct. 22, 1986, 100 Stat. 2106.) Editorial Notes AMENDMENTS 1986—Subsec. (a). Pub. L. 99–514, § 104(b)(16)(A), sub- stituted ‘‘who is not described in section 6012(a)(1)(C)(i)’’ for ‘‘who does not have an unused zero bracket amount (determined under section 63(e))’’. Subsec. (b)(4). Pub. L. 99–514, § 104(b)(16)(B), amended par. (4) generally, substituting ‘‘where the taxpayer claims a reduced standard deduction by reason of sec- tion 63(c)(5)’’ for ‘‘has an unused zero bracket amount’’. 1977—Subsec. (a). Pub. L. 95–30, § 101(d)(13), sub- stituted ‘‘An individual who does not itemize his deduc- tions and who does not have an unused zero bracket amount (determined under section 63(e)), whose gross income’’ for ‘‘An individual entitled to take the stand- ard deduction provided by section 141 (other than an in- dividual described in section 141(e)) whose gross in- come’’ and struck out ‘‘and shall constitute an election to take the standard deduction’’ after ‘‘Such election shall be made by using the form prescribed for purposes of this section’’. Subsec. (b)(4). Pub. L. 95–30, § 101(d)(14), substituted ‘‘itemizes his deductions or has an unused zero bracket amount’’ for ‘‘does not elect the standard deduction or where the taxpayer elects the standard deduction but is subject to the provision of section 141(e) (relating to limitations in case of certain dependent taxpayers)’’. 1976—Subsec. (a). Pub. L. 94–455, §§ 501(b)(8), 503(b)(2), 1906(b)(13(A), substituted ‘‘entitled to take the standard deduction provided by section 141 (other than an indi- vidual described in section 141(e))’’ for ‘‘entitled to elect to pay the tax imposed by section 3’’ and ‘‘take the standard deduction’’ for ‘‘pay the tax imposed by section 3’’ and struck out provision relating to dis- allowance of section 37 credit in determination of tax imposed by section 3 of this title, and struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (b). Pub. L. 94–455, §§ 501(b)(9), 503(b)(3), 1906(b)(13)(A), struck out an introductory provision, ‘‘or his delegate’’ after ‘‘Secretary’’, redesignated former par. (5) as (4), and as so redesignated, inserted reference to where the taxpayer elects the standard deduction but is subject to the provisions of section 141(e) (relat- ing to limitations in case of certain dependent tax- payers). Former par. (4), which related to cases where the taxpayer is entitled to credit provided by section 37 of this title, was struck out. 1969—Subsec. (a). Pub. L. 91–172, § 803(d)(1), raised the individual gross income limit of $5,000 to $10,000 for ex- ercising the option to pay the tax under section 3 of this title, and struck out provisions relating to heads of household, surviving spouses and married individuals filing separate returns. Subsec. (b). Pub. L. 91–172, § 942(a), substituted provi- sions authorizing the Secretary to promulgate regula- tions to compute the tax in cases where the gross in- come is $10,000 or more, where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100, where the tax- payer is entitled to a credit under section 37 of this title, or where the taxpayer does not elect the standard deduction, for provisions authorizing the computation of the tax in cases where the gross income is $5,000 but not more than $5,200, or where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100, but not more than $200. 1964—Subsec. (a). Pub. L. 88–272 struck out ‘‘34 or’’ be- fore ‘‘37 shall not be allowed’’, and inserted provision that in case of a married individual filing a separate re- turn and electing benefits of this subsection, neither Table V in section 3(a) nor Table V in section 3(b) shall apply. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1977 AMENDMENT Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by section 803(d)(1) of Pub. L. 91–172 ap- plicable to taxable years beginning after Dec. 31, 1969, see section 803(f) of Pub. L. 91–172, set out as a note under section 1 of this title. Pub. L. 91–172, title IX, § 942(b), Dec. 30, 1969, 83 Stat. 727, provided that: ‘‘The amendment made by sub- section (a) [amending this section] shall apply to tax- able years beginning after December 31, 1969.’’ EFFECTIVE DATE OF 1964 AMENDMENT Amendment by section 201(d)(14) of Pub. L. 88–272 ap- plicable with respect to dividends received after Dec. 31, 1964, in taxable years ending after such date, see sec- tion 201(e) of Pub. L. 88–272, set out as a note under sec- tion 22 of this title. Amendment by section 301(b)(2) of Pub. L. 88–272 ap- plicable to taxable years beginning after Dec. 31, 1963, except for purpose of section 21, see section 301(c) of Pub. L. 88–272, set out as a note under section 3 of this title. § 6015. Relief from joint and several liability on joint return (a) In general Notwithstanding section 6013(d)(3)— (1) an individual who has made a joint return may elect to seek relief under the procedures prescribed under subsection (b); and (2) if such individual is eligible to elect the application of subsection (c), such individual may, in addition to any election under para- graph (1), elect to limit such individual’s li- ability for any deficiency with respect to such joint return in the manner prescribed under subsection (c). Any determination under this section shall be made without regard to community property laws. (b) Procedures for relief from liability applicable to all joint filers (1) In general Under procedures prescribed by the Sec- retary, if— Page 3311 TITLE 26—INTERNAL REVENUE CODE § 6015 (A) a joint return has been made for a tax- able year; (B) on such return there is an understate- ment of tax attributable to erroneous items of one individual filing the joint return; (C) the other individual filing the joint re- turn establishes that in signing the return he or she did not know, and had no reason to know, that there was such understatement; (D) taking into account all the facts and circumstances, it is inequitable to hold the other individual liable for the deficiency in tax for such taxable year attributable to such understatement; and (E) the other individual elects (in such form as the Secretary may prescribe) the benefits of this subsection not later than the date which is 2 years after the date the Sec- retary has begun collection activities with respect to the individual making the elec- tion, then the other individual shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent such liability is attributable to such understatement. (2) Apportionment of relief If an individual who, but for paragraph (1)(C), would be relieved of liability under paragraph (1), establishes that in signing the return such individual did not know, and had no reason to know, the extent of such under- statement, then such individual shall be re- lieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent that such liability is attrib- utable to the portion of such understatement of which such individual did not know and had no reason to know. (3) Understatement For purposes of this subsection, the term ‘‘understatement’’ has the meaning given to such term by section 6662(d)(2)(A). (c) Procedures to limit liability for taxpayers no longer married or taxpayers legally sepa- rated or not living together (1) In general Except as provided in this subsection, if an individual who has made a joint return for any taxable year elects the application of this sub- section, the individual’s liability for any defi- ciency which is assessed with respect to the return shall not exceed the portion of such de- ficiency properly allocable to the individual under subsection (d). (2) Burden of proof Except as provided in subparagraph (A)(ii) or (C) of paragraph (3), each individual who elects the application of this subsection shall have the burden of proof with respect to estab- lishing the portion of any deficiency allocable to such individual. (3) Election (A) Individuals eligible to make election (i) In general An individual shall only be eligible to elect the application of this subsection if— (I) at the time such election is filed, such individual is no longer married to, or is legally separated from, the indi- vidual with whom such individual filed the joint return to which the election re- lates; or (II) such individual was not a member of the same household as the individual with whom such joint return was filed at any time during the 12-month period ending on the date such election is filed. (ii) Certain taxpayers ineligible to elect If the Secretary demonstrates that as- sets were transferred between individuals filing a joint return as part of a fraudulent scheme by such individuals, an election under this subsection by either individual shall be invalid (and section 6013(d)(3) shall apply to the joint return). (B) Time for election An election under this subsection for any taxable year may be made at any time after a deficiency for such year is asserted but not later than 2 years after the date on which the Secretary has begun collection activities with respect to the individual making the election. (C) Election not valid with respect to certain deficiencies If the Secretary demonstrates that an in- dividual making an election under this sub- section had actual knowledge, at the time such individual signed the return, of any item giving rise to a deficiency (or portion thereof) which is not allocable to such indi- vidual under subsection (d), such election shall not apply to such deficiency (or por- tion). This subparagraph shall not apply where the individual with actual knowledge establishes that such individual signed the return under duress. (4) Liability increased by reason of transfers of property to avoid tax (A) In general Notwithstanding any other provision of this subsection, the portion of the deficiency for which the individual electing the appli- cation of this subsection is liable (without regard to this paragraph) shall be increased by the value of any disqualified asset trans- ferred to the individual. (B) Disqualified asset For purposes of this paragraph— (i) In general The term ‘‘disqualified asset’’ means any property or right to property transferred to an individual making the election under this subsection with respect to a joint re- turn by the other individual filing such joint return if the principal purpose of the transfer was the avoidance of tax or pay- ment of tax. (ii) Presumption (I) In general For purposes of clause (i), except as provided in subclause (II), any transfer Page 3312 TITLE 26—INTERNAL REVENUE CODE § 6015 which is made after the date which is 1 year before the date on which the first letter of proposed deficiency which al- lows the taxpayer an opportunity for ad- ministrative review in the Internal Rev- enue Service Independent Office of Ap- peals is sent shall be presumed to have as its principal purpose the avoidance of tax or payment of tax. (II) Exceptions Subclause (I) shall not apply to any transfer pursuant to a decree of divorce or separate maintenance or a written in- strument incident to such a decree or to any transfer which an individual estab- lishes did not have as its principal pur- pose the avoidance of tax or payment of tax. (d) Allocation of deficiency For purposes of subsection (c)— (1) In general The portion of any deficiency on a joint re- turn allocated to an individual shall be the amount which bears the same ratio to such de- ficiency as the net amount of items taken into account in computing the deficiency and allo- cable to the individual under paragraph (3) bears to the net amount of all items taken into account in computing the deficiency. (2) Separate treatment of certain items If a deficiency (or portion thereof) is attrib- utable to— (A) the disallowance of a credit; or (B) any tax (other than tax imposed by section 1 or 55) required to be included with the joint return; and such item is allocated to one individual under paragraph (3), such deficiency (or por- tion) shall be allocated to such individual. Any such item shall not be taken into account under paragraph (1). (3) Allocation of items giving rise to the defi- ciency For purposes of this subsection— (A) In general Except as provided in paragraphs (4) and (5), any item giving rise to a deficiency on a joint return shall be allocated to individuals filing the return in the same manner as it would have been allocated if the individuals had filed separate returns for the taxable year. (B) Exception where other spouse benefits Under rules prescribed by the Secretary, an item otherwise allocable to an individual under subparagraph (A) shall be allocated to the other individual filing the joint return to the extent the item gave rise to a tax ben- efit on the joint return to the other indi- vidual. (C) Exception for fraud The Secretary may provide for an alloca- tion of any item in a manner not prescribed by subparagraph (A) if the Secretary estab- lishes that such allocation is appropriate due to fraud of one or both individuals. (4) Limitations on separate returns dis- regarded If an item of deduction or credit is dis- allowed in its entirety solely because a sepa- rate return is filed, such disallowance shall be disregarded and the item shall be computed as if a joint return had been filed and then allo- cated between the spouses appropriately. A similar rule shall apply for purposes of section 86. (5) Child’s liability If the liability of a child of a taxpayer is in- cluded on a joint return, such liability shall be disregarded in computing the separate liabil- ity of either spouse and such liability shall be allocated appropriately between the spouses. (e) Petition for review by Tax Court (1) In general In the case of an individual against whom a deficiency has been asserted and who elects to have subsection (b) or (c) apply, or in the case of an individual who requests equitable relief under subsection (f)— (A) In general In addition to any other remedy provided by law, the individual may petition the Tax Court (and the Tax Court shall have jurisdic- tion) to determine the appropriate relief available to the individual under this sec- tion if such petition is filed— (i) at any time after the earlier of— (I) the date the Secretary mails, by certified or registered mail to the tax- payer’s last known address, notice of the Secretary’s final determination of relief available to the individual, or (II) the date which is 6 months after the date such election is filed or request is made with the Secretary, and (ii) not later than the close of the 90th day after the date described in clause (i)(I). (B) Restrictions applicable to collection of as- sessment (i) In general Except as otherwise provided in section 6851 or 6861, no levy or proceeding in court shall be made, begun, or prosecuted against the individual making an election under subsection (b) or (c) or requesting equitable relief under subsection (f) for collection of any assessment to which such election or request relates until the close of the 90th day referred to in subparagraph (A)(ii), or, if a petition has been filed with the Tax Court under subparagraph (A), until the decision of the Tax Court has be- come final. Rules similar to the rules of section 7485 shall apply with respect to the collection of such assessment. (ii) Authority to enjoin collection actions Notwithstanding the provisions of sec- tion 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, in- cluding the Tax Court. The Tax Court Page 3313 TITLE 26—INTERNAL REVENUE CODE § 6015 shall have no jurisdiction under this sub- paragraph to enjoin any action or pro- ceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates or to which the request under subsection (f) relates. (2) Suspension of running of period of limita- tions The running of the period of limitations in section 6502 on the collection of the assess- ment to which the petition under paragraph (1)(A) relates shall be suspended— (A) for the period during which the Sec- retary is prohibited by paragraph (1)(B) from collecting by levy or a proceeding in court and for 60 days thereafter, and (B) if a waiver under paragraph (5) is made, from the date the claim for relief was filed until 60 days after the waiver is filed with the Secretary. (3) Limitation on Tax Court jurisdiction If a suit for refund is begun by either indi- vidual filing the joint return pursuant to sec- tion 6532— (A) the Tax Court shall lose jurisdiction of the individual’s action under this section to whatever extent jurisdiction is acquired by the district court or the United States Court of Federal Claims over the taxable years that are the subject of the suit for refund, and (B) the court acquiring jurisdiction shall have jurisdiction over the petition filed under this subsection. (4) Notice to other spouse The Tax Court shall establish rules which provide the individual filing a joint return but not making the election under subsection (b) or (c) or the request for equitable relief under subsection (f) with adequate notice and an op- portunity to become a party to a proceeding under either such subsection. (5) Waiver An individual who elects the application of subsection (b) or (c) or who requests equitable relief under subsection (f) (and who agrees with the Secretary’s determination of relief) may waive in writing at any time the restric- tions in paragraph (1)(B) with respect to col- lection of the outstanding assessment (wheth- er or not a notice of the Secretary’s final de- termination of relief has been mailed). (6) Suspension of running of period for filing petition in title 11 cases In the case of a person who is prohibited by reason of a case under title 11, United States Code, from filing a petition under paragraph (1)(A) with respect to a final determination of relief under this section, the running of the period prescribed by such paragraph for filing such a petition with respect to such final de- termination shall be suspended for the period during which the person is so prohibited from filing such a petition, and for 60 days there- after. (7) Standard and scope of review Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon— (A) the administrative record established at the time of the determination, and (B) any additional newly discovered or pre- viously unavailable evidence. (f) Equitable relief (1) In general Under procedures prescribed by the Sec- retary, if— (A) taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either), and (B) relief is not available to such indi- vidual under subsection (b) or (c), the Secretary may relieve such individual of such liability. (2) Limitation A request for equitable relief under this sub- section may be made with respect to any por- tion of any liability that— (A) has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or (B) has been paid, provided that such re- quest is made during the period in which the individual could submit a timely claim for refund or credit of such payment. (g) Credits and refunds (1) In general Except as provided in paragraphs (2) and (3), notwithstanding any other law or rule of law (other than section 6511, 6512(b), 7121, or 7122), credit or refund shall be allowed or made to the extent attributable to the application of this section. (2) Res judicata In the case of any election under subsection (b) or (c) or of any request for equitable relief under subsection (f), if a decision of a court in any prior proceeding for the same taxable year has become final, such decision shall be con- clusive except with respect to the qualifica- tion of the individual for relief which was not an issue in such proceeding. The exception contained in the preceding sentence shall not apply if the court determines that the indi- vidual participated meaningfully in such prior proceeding. (3) Credit and refund not allowed under sub- section (c) No credit or refund shall be allowed as a re- sult of an election under subsection (c). (h) Regulations The Secretary shall prescribe such regulations as are necessary to carry out the provisions of this section, including— (1) regulations providing methods for alloca- tion of items other than the methods under subsection (d)(3); and (2) regulations providing the opportunity for an individual to have notice of, and an oppor- Page 3314 TITLE 26—INTERNAL REVENUE CODE § 6015 tunity to participate in, any administrative proceeding with respect to an election made under subsection (b) or (c) or a request for eq- uitable relief made under subsection (f) by the other individual filing the joint return. (Added Pub. L. 105–206, title III, § 3201(a), July 22, 1998, 112 Stat. 734; amended Pub. L. 105–277, div. J, title IV, § 4002(c)(2), Oct. 21, 1998, 112 Stat. 2681–906; Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–640; Pub. L. 109–432, div. C, title IV, § 408(a), (b), Dec. 20, 2006, 120 Stat. 3061, 3062; Pub. L. 114–113, div. Q, title IV, § 424(a)(1), Dec. 18, 2015, 129 Stat. 3124; Pub. L. 116–25, title I, §§ 1001(b)(1)(A), 1203(a), July 1, 2019, 133 Stat. 985, 988.) Editorial Notes PRIOR PROVISIONS A prior section 6015, acts Aug. 16, 1954, ch. 736, 68A Stat. 737; Sept. 2, 1958, Pub. L. 85–866, title I, § 74, 72 Stat. 1660; Sept. 14, 1960, Pub. L. 86–779, § 5(a), 74 Stat. 1000; Sept. 25, 1962, Pub. L. 87–682, § 1(a)(1), 76 Stat. 575; Mar. 15, 1966, Pub. L. 89–368, title I, § 102(a), 80 Stat. 62; Nov. 13, 1966, Pub. L. 89–809, title I, § 103(j), 80 Stat. 1554; Dec. 30, 1969, Pub. L. 91–172, title III, § 301(b)(12), title VIII, § 803(d)(7), title IX, § 944(a), 83 Stat. 586, 684, 729; Dec. 10, 1971, Pub. L. 92–178, title II, § 209(a), 85 Stat. 517; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(a)(2), (b)(13)(A), 90 Stat. 1824, 1834; Nov. 6, 1978, Pub. L. 95–600, title IV, § 421(e)(7), 92 Stat. 2876; Aug. 13, 1981, Pub. L. 97–34, title VII, § 725(a), (c)(2), 95 Stat. 345, 346; Sept. 3, 1982, Pub. L. 97–248, title II, § 201(d)(7), formerly § 201(c)(7), title III, §§ 307(a)(6), 308(a), 328(b)(1), 96 Stat. 420, 589, 591, 618, redesignated and amended Jan. 12, 1983, Pub. L. 97–448, title I, § 107(c)(2), title II, § 201(j)(1), title III, § 306(a)(1)(A)(i), 96 Stat. 2391, 2395, 2400; Aug. 5, 1983, Pub. L. 98–67, title I, § 102(a), 97 Stat. 369, related to dec- laration of estimated income tax by individuals, prior to repeal by Pub. L. 98–369, div. A, title IV, §§ 412(a)(1), 414(a)(1), July 18, 1984, 98 Stat. 792, 793, applicable with respect to taxable years beginning after Dec. 31, 1984. AMENDMENTS 2019—Subsec. (c)(4)(B)(ii)(I). Pub. L. 116–25, § 1001(b)(1)(A), substituted ‘‘Internal Revenue Service Independent Office of Appeals’’ for ‘‘Internal Revenue Service Office of Appeals’’. Subsec. (e)(7). Pub. L. 116–25, § 1203(a)(1), added par. (7). Subsec. (f). Pub. L. 116–25, § 1203(a)(2), amended sub- sec. (f) generally. Prior to amendment, text read as fol- lows: ‘‘Under procedures prescribed by the Secretary, if— ‘‘(1) taking into account all the facts and cir- cumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either); and ‘‘(2) relief is not available to such individual under subsection (b) or (c), the Secretary may relieve such individual of such li- ability.’’ 2015—Subsec. (e)(6). Pub. L. 114–113 added par. (6). 2006—Subsec. (e)(1). Pub. L. 109–432, § 408(a), inserted ‘‘, or in the case of an individual who requests equi- table relief under subsection (f)’’ after ‘‘apply’’ in intro- ductory provisions. Subsec. (e)(1)(A)(i)(II). Pub. L. 109–432, § 408(b)(1), in- serted ‘‘or request is made’’ after ‘‘filed’’. Subsec. (e)(1)(B)(i). Pub. L. 109–432, § 408(b)(2), inserted ‘‘or requesting equitable relief under subsection (f)’’ after ‘‘subsection (b) or (c)’’ and ‘‘or request’’ after ‘‘such election’’. Subsec. (e)(1)(B)(ii). Pub. L. 109–432, § 408(b)(3), in- serted ‘‘or to which the request under subsection (f) re- lates’’ before period at end. Subsec. (e)(4). Pub. L. 109–432, § 408(b)(4), inserted ‘‘or the request for equitable relief under subsection (f)’’ after ‘‘subsection (b) or (c)’’. Subsec. (e)(5). Pub. L. 109–432, § 408(b)(5), inserted ‘‘or who requests equitable relief under subsection (f)’’ after ‘‘subsection (b) or (c)’’. Subsec. (g)(2). Pub. L. 109–432, § 408(b)(6), inserted ‘‘or of any request for equitable relief under subsection (f)’’ after ‘‘subsection (b) or (c)’’. Subsec. (h)(2). Pub. L. 109–432, § 408(b)(7), inserted ‘‘or a request for equitable relief made under subsection (f)’’ after ‘‘subsection (b) or (c)’’. 2000—Subsec. (c)(3)(B). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(1)], substituted ‘‘may be made at any time after a deficiency for such year is asserted but’’ for ‘‘shall be made’’. Subsec. (e)(1). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(A)], inserted ‘‘against whom a deficiency has been asserted and’’ after ‘‘individual’’ in introductory provisions. Subsec. (e)(1)(A). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(B)], amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: ‘‘The individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the ap- propriate relief available to the individual under this section if such petition is filed during the 90-day period beginning on the date on which the Secretary mails by certified or registered mail a notice to such individual of the Secretary’s determination of relief available to the individual. Notwithstanding the preceding sen- tence, an individual may file such petition at any time after the date which is 6 months after the date such election is filed with the Secretary and before the close of such 90-day period.’’ Subsec. (e)(1)(B)(i). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(C)], substituted ‘‘until the close of the 90th day referred to in subparagraph (A)(ii)’’ for ‘‘until the expiration of the 90-day period described in subpara- graph (A)’’ and inserted ‘‘under subparagraph (A)’’ after ‘‘filed with the Tax Court’’. Subsec. (e)(2). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(D)(ii)], amended heading and text of par. (2) generally. Prior to amendment, text read as follows: ‘‘The running of the period of limitations in section 6502 on the collection of the assessment to which the petition under paragraph (1)(A) relates shall be sus- pended for the period during which the Secretary is prohibited by paragraph (1)(B) from collecting by levy or a proceeding in court and for 60 days thereafter.’’ Subsec. (e)(3). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(2)(B)], amended par. (3) generally, substituting ‘‘Limitation on Tax Court jurisdiction’’ for ‘‘Applicable rules’’ in heading and restating provisions relating to limitations on the Tax Court’s jurisdiction and elimi- nating provisions relating to res judicata and allow- ance of credits or refunds in text. Subsec. (e)(5). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(D)(i)], added par. (5). Subsecs. (g), (h). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(2)(A)], added subsec. (g) and redesignated former subsec. (g) as (h). 1998—Subsec. (e)(3)(A). Pub. L. 105–277 substituted ‘‘of subsection (b) or (f)’’ for ‘‘of this section’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2019 AMENDMENT Pub. L. 116–25, title I, § 1203(b), July 1, 2019, 133 Stat. 988, provided that: ‘‘The amendments made by this sec- tion [amending this section] shall apply to petitions or requests filed or pending on or after the date of the en- actment of this Act [July 1, 2019].’’ EFFECTIVE DATE OF 2015 AMENDMENT Pub. L. 114–113, div. Q, title IV, § 424(a)(2), Dec. 18, 2015, 129 Stat. 3124, provided that: ‘‘The amendment made by this subsection [amending this section] shall apply to petitions filed under section 6015(e) of the In- ternal Revenue Code of 1986 after the date of the enact- ment of this Act [Dec. 18, 2015].’’ EFFECTIVE DATE OF 2006 AMENDMENT Pub. L. 109–432, div. C, title IV, § 408(c), Dec. 20, 2006, 120 Stat. 3062, provided that: ‘‘The amendments made Page 3315 TITLE 26—INTERNAL REVENUE CODE § 6018 by this section [amending this section] shall apply with respect to liability for taxes arising or remaining un- paid on or after the date of the enactment of this Act [Dec. 20, 2006].’’ EFFECTIVE DATE OF 2000 AMENDMENT Pub. L. 106–554, § 1(a)(7) [title III, § 313(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A–643, provided that: ‘‘The amend- ments made by subsections (a) and (b) [amending this section and sections 6330, 6331, 7421, and 7463 of this title] shall take effect on the date of the enactment of this Act [Dec. 21, 2000]. The amendments made by sub- sections (c), (d), and (e) [amending sections 6103, 6110, and 6330 of this title] shall take effect as if included in the provisions of the Internal Revenue Service Restruc- turing and Reform Act of 1998 [Pub. L. 105–206] to which they relate.’’ EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Re- structuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title. EFFECTIVE DATE Pub. L. 105–206, title III, § 3201(g), July 22, 1998, 112 Stat. 740, provided that: ‘‘(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section [enacting this section, amending sections 66, 6013, 6230, and 7421 of this title, and enacting provisions set out as notes under this section and section 6013 of this title] shall apply to any liability for tax arising after the date of the enact- ment of this Act [July 22, 1998] and any liability for tax arising on or before such date but remaining unpaid as of such date. ‘‘(2) 2-YEAR PERIOD.—The 2-year period under sub- section (b)(1)(E) or (c)(3)(B) of section 6015 of the Inter- nal Revenue Code of 1986 shall not expire before the date which is 2 years after the date of the first collec- tion activity after the date of the enactment of this Act [July 22, 1998].’’ SEPARATE FORM FOR APPLYING FOR SPOUSAL RELIEF Pub. L. 105–206, title III, § 3201(c), July 22, 1998, 112 Stat. 740, provided that: ‘‘Not later than 180 days after the date of the enactment of this Act [July 22, 1998], the Secretary of the Treasury shall develop a separate form with instructions for use by taxpayers in applying for relief under section 6015(a) of the Internal Revenue Code of 1986, as added by this section.’’ [§ 6016. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 738; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(d), 78 Stat. 29, Nov. 13, 1966, Pub. L. 89–809, title I, § 104(l), 80 Stat. 1563, pro- vided for the declaration of estimated income tax by corporations. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective with respect to taxable years begin- ning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 243 of this title. § 6017. Self-employment tax returns Every individual (other than a nonresident alien individual) having net earnings from self- employment of $400 or more for the taxable year shall make a return with respect to the self-em- ployment tax imposed by chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse. (Aug. 16, 1954, ch. 736, 68A Stat. 739.) [§ 6017A. Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393] Section, added Pub. L. 92–512, title I, § 144(a)(1), Oct. 20, 1972, 86 Stat. 935; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to place of residence. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable to returns and statements the due date for which (determined without regard to exten- sions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as an Effective Date of 1989 Amend- ment note under section 6721 of this title. SUBPART C—ESTATE AND GIFT TAX RETURNS Sec. 6018. Estate tax returns. 6019. Gift tax returns. Editorial Notes AMENDMENTS 2010—Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amend- ment by Pub. L. 107–16, § 542(b)(1), had never been en- acted. See 2001 Amendment note below. 2001—Pub. L. 107–16, title V, § 542(b)(1), June 7, 2001, 115 Stat. 81, substituted ‘‘Returns Relating to Transfers During Life or at Death’’ for ‘‘Estate and Gift Tax Re- turns’’ in subpart heading and ‘‘Returns relating to large transfers at death’’ for ‘‘Estate tax returns’’ in item 6018. § 6018. Estate tax returns (a) Returns by executor (1) Citizens or residents In all cases where the gross estate at the death of a citizen or resident exceeds the basic exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death, the executor shall make a return with respect to the estate tax imposed by subtitle B. (2) Nonresidents not citizens of the United States In the case of the estate of every nonresident not a citizen of the United States if that part of the gross estate which is situated in the United States exceeds $60,000, the executor shall make a return with respect to the estate tax imposed by subtitle B. (3) Adjustment for certain gifts The amount applicable under paragraph (1) and the amount set forth in paragraph (2) shall each be reduced (but not below zero) by the sum of— (A) the amount of the adjusted taxable gifts (within the meaning of section 2001(b)) made by the decedent after December 31, 1976, plus