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.

References:

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.