United States IRC sections
Statute section
IRC section 6011
General requirement of return, statement, or list
Country
United States
Section
6011
Updated
2026-05-20
Operative text
Section 6011 imposes the general requirement to file federal tax returns. Section 6011(a) requires returns 'when required' by IRS regulations; section 6011(e) authorizes IRS to require electronic filing in specified circumstances.
Cross-references
26 U.S.C. 601226 U.S.C. 6072
Primary sources
- 26 U.S.C. section 6011Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.