26 U.S.C. § 6011: General requirement of return, statement, or list

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. 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. furnish such information to persons who were shareholders at any time during such taxable year, and to the Secretary, and keep such records, as may be required by regulations prescribed by the Secretary. A DISC shall file for the taxable year such returns as may be prescribed by the Secretary by forms or regulations. 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. 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. shall not require any person to file returns on magnetic media unless such person is required to file at least the applicable number of returns during the calendar year, and shall take into account (among other relevant factors) the ability of the taxpayer to comply at reasonable cost with the requirements of such regulations. such return is filed by such tax return preparer, and such tax return preparer is a specified tax return preparer for the calendar year during which such return is filed. For purposes of this paragraph, the term “specified tax return preparer” means, with respect to any calendar year, any tax return preparer unless such preparer reasonably expects to file 10 or fewer individual income tax returns during such calendar year. For purposes of this paragraph, the term “individual income tax return” means any return of the tax imposed by subtitle A on individuals, estates, or trusts. The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service). The numerical limitation under paragraph (2)(A) shall not apply to any return filed by a financial institution (as defined in section 1471(d)(5)) with respect to tax for which such institution is made liable under section 1461 or 1474(a). except as provided in subparagraph (B), in the case of calendar years before 2021, 250, in the case of calendar year 2021, 100, and in the case of calendar years after 2021, 10. in the case of calendar year 2018, 200, in the case of calendar year 2019, 150, in the case of calendar year 2020, 100, and in the case of calendar year 2021, 50. Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media. For purposes of applying the numerical limitation under paragraph (2)(A) to any return required under section 6058, information regarding each plan for which information is provided on such return shall be treated as a separate return. Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund under section 6039K shall be filed on magnetic media or other machine-readable form. The Secretary is authorized to promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means. The Secretary may implement procedures to provide for the payment of appropriate incentives for electronically filed returns. Any taxable party to a prohibited tax shelter transaction (as defined in section 4965(e)(1)) shall by statement disclose to any tax-exempt entity (as defined in section 4965(c)) which is a party to such transaction that such transaction is such a prohibited tax shelter transaction. Any organization required to file an annual return under this section which relates to any tax imposed by section 511 shall file such return in electronic form. For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see subparts B and C. prepare and file Forms 1099; prepare Forms 1099 for distribution to recipients other than the Internal Revenue Service; and maintain a record of completed, filed, and distributed Forms 1099. are a supplement to, and not a replacement for, other services provided by the Internal Revenue Service to taxpayers; and comply with applicable security standards and guidelines.” paperless filing should be the preferred and most convenient means of filing Federal tax and information returns; it should be the goal of the Internal Revenue Service to have at least 80 percent of all such returns filed electronically by the year 2007; and the Internal Revenue Service should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns. Not later than 180 days after the date of the enactment of this Act [ July 22, 1998 ], the Secretary of the Treasury or the Secretary’s delegate (hereafter in this section referred to as the ‘Secretary’) shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next 10 years while maintaining processing times for paper returns at 40 days. To the extent practicable, such plan shall provide that all returns prepared electronically for taxable years beginning after 2001 shall be filed electronically. To ensure that the Secretary receives input from the private sector in the development and implementation of the plan required by paragraph (1), the Secretary shall convene an electronic commerce advisory group to include representatives from the small business community and from the tax practitioner, preparer, and computerized tax processor communities and other representatives from the electronic filing industry. the progress of the Internal Revenue Service in meeting the goal of receiving electronically 80 percent of tax and information returns by 2007; the status of the plan required by subsection (b) [set out as a note above]; the legislative changes necessary to assist the Internal Revenue Service in meeting such goal; and the effects on small businesses and the self-employed of electronically filing tax and information returns.”