26 U.S.C. § 6018 — Estate tax returns

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 Page 3316 TITLE 26—INTERNAL REVENUE CODE § 6018 (B) the aggregate amount allowed as a spe- cific exemption under section 2521 (as in ef- fect before its repeal by the Tax Reform Act of 1976) with respect to gifts made by the de- cedent after September 8, 1976. (b) Returns by beneficiaries If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a de- scription of such part and the name of every per- son holding a legal or beneficial interest there- in. Upon notice from the Secretary such person shall in like manner make a return as to such part of the gross estate. (Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 89–809, title I, § 108(g), Nov. 13, 1966, 80 Stat. 1574; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XX, § 2001(c)(1)(J), Oct. 4, 1976, 90 Stat. 1834, 1852; Pub. L. 97–34, title IV, § 401(a)(2)(B), Aug. 13, 1981, 95 Stat. 299; Pub. L. 98–369, div. A, title V, § 544(b)(3), July 18, 1984, 98 Stat. 894; Pub. L. 100–647, title I, § 1011A(g)(12), Nov. 10, 1988, 102 Stat. 3482; Pub. L. 101–239, title VII, § 7304(b)(2)(B), Dec. 19, 1989, 103 Stat. 2353; Pub. L. 101–508, title XI, § 11801(a)(43), (c)(19)(C), Nov. 5, 1990, 104 Stat. 1388–521, 1388–528; Pub. L. 105–34, title V, § 501(a)(1)(C), title X, § 1073(b)(4), Aug. 5, 1997, 111 Stat. 845, 948; Pub. L. 107–16, title V, § 542(b)(1), June 7, 2001, 115 Stat. 81; Pub. L. 111–312, title III, §§ 301(a), 303(b)(3), Dec. 17, 2010, 124 Stat. 3300, 3303.) Editorial Notes REFERENCES IN TEXT Section 2521 of this title, referred to in subsec. (a)(3)(B), was repealed by section 2001(b)(3) of Pub. L. 94–455, applicable to gifts made after Dec. 31, 1976. The Tax Reform Act of 1976, referred to in subsec. (a)(3)(B), is Pub. L. 94–455, Oct. 4, 1976, 90 Stat. 1520. For complete classification of this Act to the Code, see Short Title of 1976 Amendments note set out under sec- tion 1 of this title and Tables. AMENDMENTS 2010—Pub. L. 111–312, § 301(a), amended section to read as if amendment by Pub. L. 107–16, § 542(b)(1), had never been enacted. See 2001 Amendment note below. Subsec. (a)(1). Pub. L. 111–312, § 303(b)(3), substituted ‘‘basic exclusion amount’’ for ‘‘applicable exclusion amount’’. 2001—Pub. L. 107–16, § 542(b)(1), amended section gen- erally, substituting provisions related to tax returns for certain large transfers at death for provisions re- lated to estate tax returns. 1997—Subsec. (a)(1). Pub. L. 105–34, § 501(a)(1)(C), sub- stituted ‘‘the applicable exclusion amount in effect under section 2010(c) for the calendar year which in- cludes the date of death’’ for ‘‘$600,000’’. Subsec. (a)(4). Pub. L. 105–34, § 1073(b)(4), struck out par. (4) which read as follows: ‘‘(4) RETURN REQUIRED IF EXCESS RETIREMENT ACCUMU- LATION TAX.—The executor shall make a return with re- spect to the estate tax imposed by subtitle B in any case where such tax is increased by reason of section 4980A(d).’’ 1990—Subsec. (a)(3) to (5). Pub. L. 101–508 redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which provided for phase-in of estate tax return filing requirement amount. 1989—Subsec. (c). Pub. L. 101–239 struck out subsec. (c) which read as follows: ‘‘ELECTION UNDER SECTION 2210.—In all cases in which subsection (a) requires the filing of a return, if an ex- ecutor elects the applications of section 2210— ‘‘(1) RETURN BY EXECUTOR.—The return which the executor is required to file under the provisions of subsection (a) shall be made with respect to that por- tion of estate tax imposed by subtitle B which the ex- ecutor is required to pay. ‘‘(2) RETURN BY PLAN ADMINISTRATOR.—The plan ad- ministrator of an employee stock ownership plan or the eligible worker-owned cooperative, as the case may be, shall make a return with respect to that por- tion of the tax imposed by section 2001 which such plan or cooperative is required to pay under section 2210(b).’’ 1988—Subsec. (a)(5). Pub. L. 100–647 added par. (5). 1984—Subsec. (c). Pub. L. 98–369 added subsec. (c). 1981—Subsec. (a)(1). Pub. L. 97–34, § 401(a)(2)(B)(i), sub- stituted ‘‘$600,000’’ for ‘‘$175,000’’. Subsec. (a)(3). Pub. L. 97–34, § 401(a)(2)(B)(ii), set forth par. (1) substitutions for ‘‘$600,000’’ amount of ‘‘$225,000’’, ‘‘$275,000’’, ‘‘$325,000’’, ‘‘$400,000’’, and ‘‘$500,000’’ in the case of decedents dying in 1982, 1983, 1984, 1985, and 1986, respectively, and struck out par. (1) substitutions for ‘‘$175,000’’ amount of ‘‘$120,000’’, ‘‘$134,000’’, ‘‘$147,000’’, and ‘‘$161,000’’ in the case of dece- dents dying during 1977, 1978, 1979, and 1980, respec- tively. 1976—Subsec. (a)(1). Pub. L. 94–455, § 2001(c)(1)(J)(i), substituted ‘‘$175,000’’ for ‘‘$60,000’’. Subsec. (a)(2). Pub. L. 94–455, § 2001(c)(1)(J)(ii), sub- stituted ‘‘$60,000’’ for ‘‘$30,000’’. Subsec. (a)(3), (4). Pub. L. 94–455, § 2001(c)(1)(J)(iii), added pars. (3) and (4). Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1966—Subsec. (a)(2). Pub. L. 89–809 substituted ‘‘$30,000’’ for ‘‘$2,000’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2010 AMENDMENT Amendment by section 301(a) of Pub. L. 111–312 appli- cable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title. Amendment by section 303(b)(3) of Pub. L. 111–312 ap- plicable to estates of decedents dying and gifts made after Dec. 31, 2010, see section 303(c)(1) of Pub. L. 111–312, set out as a note under section 2010 of this title. EFFECTIVE DATE OF 2001 AMENDMENT Amendment by Pub. L. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107–16, set out as a note under section 121 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by section 501(a)(1)(C) of Pub. L. 105–34 applicable to estates of decedents dying, and gifts made, after Dec. 31, 1997, see section 501(f) of Pub. L. 105–34, set out as a note under section 2001 of this title. Amendment by section 1073(b)(4) of Pub. L. 105–34 ap- plicable to estates of decedents dying after Dec. 31, 1996, see section 1073(c) of Pub. L. 105–34, set out as an Effective Date of Repeal note under section 4980A of this title. EFFECTIVE DATE OF 1989 AMENDMENT Amendment by Pub. L. 101–239 applicable to estates of decedents dying after July 12, 1989, see section 7304(b)(3) of Pub. L. 101–239, set out as a note under sec- tion 2002 of this title. EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. Page 3317 TITLE 26—INTERNAL REVENUE CODE § 6020 EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable to estates of decedents which are required to file returns on a date (including any extensions) after July 18, 1984, see sec- tion 544(d) of Pub. L. 98–369, set out as a note under sec- tion 2002 of this title. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–34 applicable to estates of decedents dying after Dec. 31, 1981, see section 401(c)(1) of Pub. L. 97–34, set out as a note under section 2010 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 2001(c)(1)(J) of Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as a note under section 2001 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89–809 applicable with respect to estates of decedents dying after Nov. 13, 1966, see sec- tion 108(i) of Pub. L. 89–809, set out as a note under sec- tion 2101 of this title. SAVINGS PROVISION For provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liabil- ity for tax for periods ending after Nov. 5, 1990, see sec- tion 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title. § 6019. Gift tax returns Any individual who in any calendar year makes any transfer by gift other than— (1) a transfer which under subsection (b) or (e) of section 2503 is not to be included in the total amount of gifts for such year, (2) a transfer of an interest with respect to which a deduction is allowed under section 2523, or (3) a transfer with respect to which a deduc- tion is allowed under section 2522 but only if— (A)(i) such transfer is of the donor’s entire interest in the property transferred, and (ii) no other interest in such property is or has been transferred (for less than adequate and full consideration in money or money’s worth) from the donor to a person, or for a use, not described in subsection (a) or (b) of section 2522, or (B) such transfer is described in section 2522(d), shall make a return for such year with respect to the gift tax imposed by subtitle B. (Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 91–614, title I, § 102(d)(3), Dec. 31, 1970, 84 Stat. 1841; Pub. L. 97–34, title IV, §§ 403(b)(3)(A), (c)(3)(B), 442(d)(2), Aug. 13, 1981, 95 Stat. 301, 302, 322; Pub. L. 105–34, title XIII, § 1301(a), Aug. 5, 1997, 111 Stat. 1039; Pub. L. 107–16, title V, § 542(b)(2), June 7, 2001, 115 Stat. 82; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.) Editorial Notes AMENDMENTS 2010—Pub. L. 111–312 amended section to read as if amendment by Pub. L. 107–16, § 542(b)(2), had never been enacted. See 2001 Amendment note below. 2001—Pub. L. 107–16, § 542(b)(2), designated existing provisions as subsec. (a), inserted subsec. (a) heading ‘‘In general’’, and added subsec. (b), which related to statements to be furnished to certain persons. 1997—Par. (3). Pub. L. 105–34 added par. (3). 1981—Pub. L. 97–34 struck out subsec. ‘‘(a) In general’’ designation, substituted ‘‘calendar year’’ for ‘‘calendar quarter’’ and ‘‘year’’ for ‘‘quarter’’ wherever appearing, inserted in provision designated par. (1) reference to subsec. (e) of section 2503, added par. (2), and deleted provision respecting transfers by gift other than quali- fied charitable transfers, repealed subsec. (b) setting forth return requirement and definition of qualified charitable transfer, and repealed subsec. (c) setting forth cross reference to section 2515(c) relating to ten- ancy by the entirety. 1970—Subsec. (a). Pub. L. 91–614 substituted ‘‘Any in- dividual who in any calendar quarter makes any trans- fers by gift (other than transfers which under section 2503(b) are not to be included in the total amount of gifts for such quarter and other than qualified chari- table transfers) shall make a return for such quarter with respect to the gift tax imposed by subtitle B’’ for ‘‘Any individual who in any calendar year makes any transfers by gift (except those which under section 2503(b) are not to be included in the total amount of gifts for such year) shall make a return with respect to the gift tax imposed by subtitle B’’. Subsecs. (b), (c). Pub. L. 91–614 added subsec. (b) and redesignated former subsec. (b) as (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2010 AMENDMENT Amendment by Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title. EFFECTIVE DATE OF 2001 AMENDMENT Amendment by Pub. L. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107–16, set out as a note under section 121 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title XIII, § 1301(b), Aug. 5, 1997, 111 Stat. 1039, provided that: ‘‘The amendment made by this section [amending this section] shall apply to gifts made after the date of the enactment of this Act [Aug. 5, 1997].’’ EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–34 applicable to gifts made after Dec. 31, 1981, see sections 403(e)(2) and 442(e) of Pub. L. 97–34, set out as a note under sections 2056 and 2501 of this title, respectively. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title. SUBPART D—MISCELLANEOUS PROVISIONS Sec. 6020. Returns prepared for or executed by Sec- retary. 6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue dis- tricts. § 6020. Returns prepared for or executed by Sec- retary (a) Preparation of return by Secretary If any person shall fail to make a return re- quired by this title or by regulations prescribed