§ 6011. General requirement of return, statement, or list
(a)
General rule
When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.
(b)
Identification of taxpayer
The Secretary is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons.
(c)
Returns, etc., of DISCS and former DISCS and former FSC’s
(1)
Records and information
A DISC, former DISC, or former FSC (as defined in section
922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000) shall for the taxable year—
(d)
Authority to require information concerning section
912 allowances
The Secretary may by regulations require any individual who receives allowances which are excluded from gross income under section
912 for any taxable year to include on his return of the taxes imposed by subtitle A for such taxable year such information with respect to the amount and type of such allowances as the Secretary determines to be appropriate.
(e)
Regulations requiring returns on magnetic media, etc.
(1)
In general
The Secretary shall prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form. Except as provided in paragraph (3), the Secretary may not require returns of any tax imposed by subtitle A on individuals, estates, and trusts to be other than on paper forms supplied by the Secretary.
(2)
Requirements of regulations
In prescribing regulations under paragraph (1), the Secretary—
(A)
shall not require any person to file returns on magnetic media unless such person is required to file at least 250 returns during the calendar year, and
(B)
shall take into account (among other relevant factors) the ability of the taxpayer to comply at reasonable cost with the requirements of such regulations.
Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.
(3)
Special rule for tax return preparers
(A)
In general
The Secretary shall require than [1] any individual income tax return prepared by a tax return preparer be filed on magnetic media if—
(f)
Promotion of electronic filing
(h)
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 subparts B and C.
[1] So in original. Probably should be “that”.