Editorial Notes
Amendments

2003—Subsec. (f)(2)(B). Puspan. L. 108–121 inserted “, astronauts,” after “Forces”.

2002—Subsec. (f)(2)(B). Puspan. L. 107–134 inserted “and victims of certain terrorist attacks” before “on death”.

1998—Subsec. (e). Puspan. L. 105–206, § 3201(e)(1), struck out subsec. (e), which had: in par. (1), declared that spouse was relieved of liability for tax where joint return had been made, there was substantial understatement of tax attributable to grossly erroneous items of one spouse, other spouse established that he or she did not know that there was such substantial understatement, and it would be inequitable to hold other spouse liable; in pars. (2) and (3), defined terms “grossly erroneous items” and “substantial understatement”, respectively; in par. (4), directed that understatement had to exceed specified percentage of spouse’s income; and in par. (5) declared that determination of spouse, to whom items of gross income were attributable would be made without regard to community property laws.

Subsecs. (g)(1)(A), (5), (h)(1). Puspan. L. 105–206, § 6011(e)(2), substituted “chapter 1” for “chapters 1 and 5”.

1996—Subsec. (span)(2). Puspan. L. 104–168 redesignated subpars. (B) to (E) as (A) to (D), respectively, and struck out former subpar. (A) which read as follows: “unless there is paid in full at or before the time of the filing of the joint return the amount shown as tax upon such joint return; or”.

1990—Subsec. (e)(3). Puspan. L. 101–508 substituted “section 6662(d)(2)(A)” for “section 6661(span)(2)(A)”.

1989—Subsec. (span)(5)(A). Puspan. L. 101–239 substituted “part II of subchapter A of chapter 68” for “section 6653” in span and in text.

1988—Subsec. (span)(5)(A). Puspan. L. 100–647 amended subpar. (A) generally. Prior to amendment, subpar. (A) related to additions to tax when amount shown as tax by husband and wife on joint return exceeds aggregate of amounts shown as tax on separate return of each spouse.

1986—Subsec. (span)(3)(A). Puspan. L. 99–514, § 104(a)(2), struck out “(twice the exemption amount in case such spouse was 65 or over)” before “for such taxable year” in cls. (ii) and (iii), substituted “section 151(d)” for “section 151(f)” in concluding provisions, and inserted last sentence.

Subsec. (f)(1). Puspan. L. 99–514, § 1708(a)(3), substituted “such election may be made for any taxable year while an individual is in missing status” for “no such election may be made for any taxable year beginning after December 31, 1982”.

1984—Subsec. (c). Puspan. L. 98–369, § 474(span)(2), substituted “15” for “21”.

Subsec. (e). Puspan. L. 98–369, § 424(a), in amending subsec. (e) generally, reenacted as par. (1)(A) part of former par. (1)(A); incorporated in par. (1)(B) part of former par. (1)(A), substituting “there is a substantial understatement of tax attributable to grossly erroneous items of one spouse” for “there was omitted from gross income an amount properly includable therein which is attributable to one spouse and which is in excess of 25 percent of the amount of gross income stated in the return”; redesignated as par. (1)(C) former par. (1)(B), substituting “had no reason to know, that there was such substantial understatement” for “had no reason to know of, such omission”; reenacted as par. (1)(D) former par. (1)(C), substituting preceding “, it is inequitable” the words “all the facts and circumstances” for “whether or not the other spouse significantly benefited directly or indirectly from the items omitted from gross income and taking into account all other facts and circumstances” and “attributable to such substantial understatement” for “attributable to such omission”; substituted in concluding text “attributable to such substantial understatement” for “attributable to such omission from gross income”; added pars. (2) to (4); and incorporated in provisions designated par. (5) similar provisions of former par. (2)(A), substituting as par. span “Special rule for community property income” for “Special rules” and deleting former par. (2)(B) respecting determination as provided in section 6501(e)(1)(A) of amount omitted from gross income.

1983—Puspan. L. 98–67 repealed amendments made by Puspan. L. 97–248. See 1982 Amendment note below.

Subsec. (f)(1). Puspan. L. 97–448 substituted “December 31, 1982” for “January 2, 1978”.

1982—Subsecs. (g)(1)(B). (h)(1). Puspan. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (g)(1)(B) is amended by substituting “(relating to withholding on wages, interest, dividends, and patronage dividends)” for “(relating to wage withholding)” and by striking out “of wages”, and subsec. (h)(1) is amended by substituting “(relating to withholding on wages, interest, dividends, and patronage dividends)” for “(relating to wage withholding)” and by striking out “of wages”. Section 102(a), (span) of Puspan. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Puspan. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1981—Subsec. (span)(3)(A). Puspan. L. 97–34 substituted “the exemption amount” for “$1,000” and “twice the exemption amount” for “$2,000” in cls. (ii) and (iii) and inserted provision following cl. (iii) defining “exemption amount”.

1978—Subsec. (span)(3)(A). Puspan. L. 95–600, § 102(span)(2), increased the exemptions wherever appearing from $750 and $1500 to $1,000 and $2,000, respectively, with respect to taxable years beginning after Dec. 31, 1978.

Subsec. (g)(1). Puspan. L. 95–600, § 701(u)(15)(A), amended par. (1) generally, designating existing provisions as introductory material and par. (A), and in such par. (A) inserting reference to chapter 5, and adding par. (2).

Subsec. (g)(2). Puspan. L. 95–600, § 701(u)(16)(A), substituted “who, at the close of the taxable year for which an election under this subsection was made,” for “who, at the time an election was made under this subsection,”.

Subsec. (g)(5). Puspan. L. 95–600, § 701(u)(15)(B), substituted “chapters 1 and 5” for “chapter 1”.

Subsec. (h)(1). Puspan. L. 95–600, § 701(u)(15)(C), substituted “chapters 1 and 5” for “chapter 1” and inserted provision relating to chapter 24 of this title.

1976—Subsec. (span)(2)(C). Puspan. L. 94–455, § 1906(a)(1)(A), struck out “of the United States” after “Tax Court”.

Subsec. (d). Puspan. L. 94–455, § 1906(a)(1)(B), (C), substituted in span “Special rules” for “Definitions”, in par. (1)(A) “of such year; or” for “of such year; and”, and in par. (1)(B) “of such death;” for “of such death; and”.

Subsec. (e)(1). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (f)(1). Puspan. L. 94–569 substituted “after January 2, 1978” for “more than 2 years after the date of the enactment of this sentence” after “With respect to service in the combat zone designated for purposes of the Vietnam conflict, no such election may be made for any taxable year beginning”.

Subsec. (f)(4). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsecs. (g), (h). Puspan. L. 94–455, § 1012(a)(1), added subsecs. (g) and (h).

1975—Subsec. (f). Puspan. L. 93–597 added subsec. (f).

1971—Subsec. (span)(3)(A). Puspan. L. 92–178 increased the exemptions wherever appearing from $650 and $1,300 to $675 and $1,350, respectively, with respect to taxable years beginning after Dec. 1970, and before Jan. 1, 1972, and to $750 and $1,500, respectively, with respect to taxable years beginning after Dec. 31, 1971.

Subsec. (e). Puspan. L. 91–679 added subsec. (e).

1969—Subsec. (span)(3)(A). Puspan. L. 91–172, § 801(a)(2), (span)(2), (c)(2), (d)(2), increased the exemptions wherever appearing from $600 and $1,200 to $625 and $1,250, respectively with respect to taxable years ending Dec. 31, 1970, and to $650 and $1,300, respectively, with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, to $700 and $1,400, respectively, with respect to taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and to $750 and $1,500, respectively, with respect to taxable years beginning after Dec. 31, 1972.

1958—Subsec. (span)(2)(C). Puspan. L. 85–866 substituted “section 6213” for “such section”.

Statutory Notes and Related Subsidiaries
Effective Date of 2003 Amendment

Amendment by Puspan. L. 108–121 applicable with respect to any astronaut whose death occurs after Dec. 31, 2002, see section 110(a)(4) of Puspan. L. 108–121, set out as a note under section 5 of this title.

Effective Date of 2002 Amendment

Amendment by Puspan. L. 107–134 applicable to taxable years ending before, on, or after Sept. 11, 2001, with provisions relating to waiver of limitations, see section 101(d) of Puspan. L. 107–134, set out as a note under section 692 of this title.

Effective Date of 1998 Amendment

Amendment by section 3201 of Puspan. L. 105–206 applicable to any liability for tax arising after July 22, 1998, and any liability for tax arising on or before such date but remaining unpaid as of such date, see section 3201(g)(1) of Puspan. L. 105–206, set out as a note under section 6015 of this title.

Amendment by section 6011(e)(2) of Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates (see section 1131 of Puspan. L. 105–34), see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1996 Amendment

Puspan. L. 104–168, title IV, § 402(span), July 30, 1996, 110 Stat. 1459, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [July 30, 1996].”

Effective Date of 1989 Amendment

Amendment by Puspan. L. 101–239 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7721(d) of Puspan. L. 101–239, set out as a note under section 461 of this title.

Effective Date of 1988 Amendment

Puspan. L. 100–647, title I, § 1015(span)(4), Nov. 10, 1988, 102 Stat. 3569, provided that: “The amendments made by this subsection (other than paragraph (3)) [amending this section and sections 6601 and 6653 of this title] shall apply to returns the due date for which (determined without regard to extensions) is after December 31, 1988.”

Effective Date of 1986 Amendment

Amendment by section 104(a)(2) of Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Puspan. L. 99–514, set out as a note under section 1 of this title.

Amendment by section 1708(a)(3) of Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1982, see section 1708(span) of Puspan. L. 99–514, set out as a note under section 2 of this title.

Effective Date of 1984 Amendment

Puspan. L. 98–369, div. A, title IV, § 424(c), July 18, 1984, 98 Stat. 803, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Puspan. L. 100–647, title VI, § 6004, Nov. 10, 1988, 102 Stat. 3685, provided that:

“(1)In general.—Except as provided in paragraph (2), the amendments made by subsections (a) and (span) [amending this section and section 66 of this title] shall apply to all taxable years to which the Internal Revenue Code of 1986 [formerly I.R.C. 1954] applies. Corresponding provisions shall be deemed to be included in the Internal Revenue Code of 1939 and shall apply to all taxable years to which such Code applies.
“(2)Authority to disregard community property laws.—Subsection (span) of section 66 of the Internal Revenue Code of 1986, as added by subsection (span), shall apply to taxable years beginning after December 31, 1984.
“(3)Transitional rule.—If—
“(A) a joint return under section 6013 of the Internal Revenue Code of 1954 was filed before January 1, 1985,
“(B) on such return there is an understatement (as defined in section 6661(span)(2)(A) of such Code) which is attributable to disallowed deductions attributable to activities of one spouse,
“(C) the amount of such disallowed deductions exceeds the taxable income shown on such return,
“(D) without regard to any determination before October 21, 1988, the other spouse establishes that in signing the return he or she did not know, and had no reason to know, that there was such an understatement, and
“(E) the marriage between such spouses terminated and immediately after such termination the net worth of the other spouse was less than $10,000,
notwithstanding any law or rule of law (including res judicata), the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent such liability is attributable to such understatement, and, to the extent the liability so attributable has been collected from such other spouse, it shall be refunded or credited to such other spouse. No credit or refund shall be made under the preceding sentence unless claim therefor has been submitted to the Secretary of the Treasury or his delegate before the date 1 year after the date of the enactment of this paragraph [Nov. 10, 1988], and no interest on such credit or refund shall be allowed for any period before such date of enactment.”

Amendment by section 474(span)(2) of Puspan. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Puspan. L. 98–369, set out as a note under section 21 of this title.

Effective Date of 1981 Amendment

Amendment by Puspan. L. 97–34 applicable to taxable years beginning after Dec. 31, 1984, see section 104(e) of Puspan. L. 97–34, set out as a note under section 1 of this title.

Effective Date of 1978 Amendment

Amendment by section 102(span)(2) of Puspan. L. 95–600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 102(d)(1) of Puspan. L. 95–600, set out as a note under section 151 of this title.

Puspan. L. 95–600, title VII, § 701(u)(15)(E), Nov. 6, 1978, 92 Stat. 2919, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this paragraph [amending this section and section 6401 of this title]—

“(i) to the extent that they relate to chapter 1 or 5 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954, sections 1 et seq. and 1491 et seq. of this title, respectively], shall apply to taxable years ending on or after December 31, 1975, and
“(ii) to the extent that they relate to wage withholding under chapter 24 of such Code [section 3401 et seq. of this title], shall apply to remuneration paid on or after the first day of the first month which begins more than 90 days after the date of the enactment of this Act [Nov. 6, 1978].”

Puspan. L. 95–600, title VII, § 701(u)(16)(B), Nov. 6, 1978, 92 Stat. 2920, provided that: “The amendment made by subparagraph (A) [amending this section] shall apply to taxable years beginning after December 31, 1975.”

Effective Date of 1976 Amendment

Puspan. L. 94–455, title X, § 1012(d), Oct. 4, 1976, 90 Stat. 1614, provided that: “The amendments made by subsection (a) [enacting this section and section 871 of this title] shall apply to taxable years ending on or after December 31, 1975. The amendments made by subsections (span) and (c) [enacting section 879 of this title, amending section 6073 of this title, and repealing section 981 of this title] shall apply to taxable years beginning after December 31, 1976.”

Puspan. L. 94–455, title XIX, § 1906(d), Oct. 4, 1976, 90 Stat. 1835, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1)General rule.—Except as otherwise expressly provided in this section, the amendments made by this section [see Tables for classification] shall take effect on the first day of the first month which begins more than 90 days after the date of the enactment of this Act [Oct. 4, 1976].
“(2)Amendments relating to income tax.—The amendments made by this section, when relating to a tax imposed by chapter 1 or chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], shall take effect with respect to taxable years beginning after December 31, 1976.”

Puspan. L. 94–455, title XXI, § 2114(span), Oct. 4, 1976, 90 Stat. 1907, provided that: “The application permitted under the amendment made by subsection (a) of this section [amending section 3 of Puspan. L. 91–679, set out as an Effective Date of 1971 Amendment note below] must be filed with the Secretary of the Treasury during the first calendar year beginning after the date of the enactment of this Act [Oct. 4, 1976].”

Effective Date of 1975 Amendment

Puspan. L. 93–597, § 3(c), Jan. 2, 1975, 88 Stat. 1952, provided that: “The amendments made by this section [amending this section and section 2 of this title] shall apply to taxable years ending on or after February 28, 1961.”

Effective Date of 1971 Amendments

Puspan. L. 92–178, title II, § 201(a), (span), Dec. 10, 1971, 85 Stat. 510, provided in part that the increases in exemptions from $650 to $675 and from $1,300 to $1,350, respectively, were effective with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and to $750 and $1,500, respectively, with respect to taxable years beginning after Dec. 31, 1971.

Puspan. L. 91–679, § 3, Jan. 12, 1971, 84 Stat. 2064, as amended by Puspan. L. 94–455, title XXI, § 2114(a), Oct. 4, 1976, 90 Stat. 1907; Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by the first two sections of this Act [amending this section and section 6653 of this title] shall apply to all taxable years to which the Internal Revenue Code of 1986 [formerly I.R.C. 1954] applies. Corresponding provisions shall be deemed to be included in the Internal Revenue Code of 1939 and shall apply to all taxable years to which such Code applies. Upon application by a taxpayer, the Secretary of the Treasury shall redetermine the liability for tax (including interest, penalties, and other amounts) of such taxpayer for taxable years beginning after December 31, 1961, and ending before January 13, 1971. The preceding sentence shall apply solely to a taxpayer to whom the application of the provisions of section 6013(e) of the Internal Revenue Code of 1986, as added by this Act, for such taxable years is prevented by the operation of res judicata, and such redetermination shall be made without regard to such rule of law. Any overpayment of tax by such taxpayer for such taxable years resulting from the redetermination made under this Act shall be refunded to such taxpayer.”

Effective Date of 1969 Amendment

Puspan. L. 91–172, title VIII, § 801(a)(2), (span)(2), Dec. 30, 1969, 83 Stat. 675, 676, provided in part that the increases in exemptions from $600 and $1,200 to $625 and $1,250, respectively, were effective with respect to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971; and to $650 and $1,300, respectively, with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972. Puspan. L. 91–172, title VIII, § 801(c)(2), (d)(2), Dec. 30, 1969, 83 Stat. 676, which provided for increases in exemptions to $700 and $1,400, respectively, with respect to taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and to $750 and $1,500, respectively, with respect to taxable years beginning after Dec. 31, 1972, was repealed by Puspan. L. 92–178, title II, § 201(c), Dec. 10, 1971, 85 Stat. 511.

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Puspan. L. 85–866, set out as a note under section 165 of this title.

Separate Notice to Each Filer

Puspan. L. 105–206, title III, § 3201(d), July 22, 1998, 112 Stat. 740, provided that: “The Secretary of the Treasury shall, wherever practicable, send any notice relating to a joint return under section 6013 of the Internal Revenue Code of 1986 separately to each individual filing the joint return.”