General Return Requirements (I.R.C. 6011)

March 9, 2015

General Matters:

Requirements for making and filing tax returns are found in Subtitle F of the Code.  Every individual with gross income in excess of the specified amount, every corporation, every estate and every trust must make an income tax return.


For deadlines to report matters on forms 1042-S, 1097-BTC, 1098, 1098-C, 1098-E, 1098-MA, 1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LTC, 1099-MISC, 1099-OID, 1099-PATR, 1099-Q, 1099-R, 1099-S, 1099-SA, 3921, 3922, 5498, 5498-ESA, 5498-SA, W-2G and W-2, and other information return matters, see Department of the Treasury, Internal Revenue Service, General Instructions for Certain Information Returns, including particularly the table preceding the index.