us/statute/26/6012/f/1

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1 rule

an individual who is not married (determined by applying section 7703) and who has gross income for the taxable year which does not exceed the standard deduction applicable to such individual for such taxable year under section 63, or

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Encodings · 1

unmarried_individual_exception_to_return_requirement_under_2018_2025_rule26 USC § 6012 (f)(1) · derived

26 USC 6012(f)(1)

name: unmarried_individual_exception_to_return_requirement_under_2018_2025_rule
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 6012(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/6012
          text: >-
            except that a return shall not be required of— (1) an individual who
            is not married (determined by applying section 7703) and who has
            gross income for the taxable year which does not exceed the standard
            deduction applicable to such individual for such taxable year under
            section 63
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/63/c#standard_deduction
          output: standard_deduction
          hash: >-
            sha256:53a218483c6e8d771ed249db38049c358beeb3e1606d621652dddb9732a9ada2
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/7703#taxpayer_considered_married_after_living_apart_rule
          output: taxpayer_considered_married_after_living_apart_rule
          hash: >-
            sha256:f5985ef078c17b2e45080a53e9f2689633ab3c8664c324f28735bfa0c118db68
versions:
  - effective_from: '2018-01-01'
    formula: |-
      not taxpayer_considered_married_after_living_apart_rule
      and gross_income_for_section_6012 <= standard_deduction

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▸rulespec code

Shown source

statutes/26/6012.yaml

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Rules

estate_gross_income_return_threshold

Parameter

source: 26 USC 6012(a)(3)

- name: estate_gross_income_return_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 6012(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/6012
            text: Every estate the gross income of which for the taxable year is $600 or more
  versions:
    - effective_from: '2018-01-01'
      formula: '600'

trust_gross_income_return_threshold

Parameter

source: 26 USC 6012(a)(4)

- name: trust_gross_income_return_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 6012(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              Every trust having for the taxable year any taxable income, or having gross income of
              $600 or over
  versions:
    - effective_from: '2018-01-01'
      formula: '600'

gross_income_for_section_6012

Derived

source: 26 USC 6012(c)

- name: gross_income_for_section_6012
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6012(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              gross income shall be computed without regard to the exclusion provided for in section
              121 ... and without regard to the exclusion provided for in section 911
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        gross_income
        + principal_residence_gain_exclusion_adjustment_for_return_filing_gross_income
        + foreign_earned_income_exclusion_adjustment_for_return_filing_gross_income

unmarried_individual_exception_to_return_requirement_under_2018_2025_rule

Derived

source: 26 USC 6012(f)(1)

- name: unmarried_individual_exception_to_return_requirement_under_2018_2025_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              except that a return shall not be required of— (1) an individual who is not married
              (determined by applying section 7703) and who has gross income for the taxable year
              which does not exceed the standard deduction applicable to such individual for such
              taxable year under section 63
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c#standard_deduction
            output: standard_deduction
            hash: sha256:53a218483c6e8d771ed249db38049c358beeb3e1606d621652dddb9732a9ada2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/7703#taxpayer_considered_married_after_living_apart_rule
            output: taxpayer_considered_married_after_living_apart_rule
            hash: sha256:f5985ef078c17b2e45080a53e9f2689633ab3c8664c324f28735bfa0c118db68
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        not taxpayer_considered_married_after_living_apart_rule
        and gross_income_for_section_6012 <= standard_deduction

joint_return_exception_to_return_requirement_under_2018_2025_rule

Derived

source: 26 USC 6012(f)(2)

- name: joint_return_exception_to_return_requirement_under_2018_2025_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              an individual entitled to make a joint return if— (A) the gross income of such
              individual, when combined with the gross income of such individual’s spouse ... does
              not exceed the standard deduction ... if such individual and such individual’s spouse
              made a joint return, (B) ... same household ... (C) ... spouse does not make a
              separate return, and (D) neither ... is an individual described in section 63(c)(5)
              who has income (other than earned income) in excess of the amount in effect under
              section 63(c)(5)(A).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c#standard_deduction
            output: standard_deduction
            hash: sha256:53a218483c6e8d771ed249db38049c358beeb3e1606d621652dddb9732a9ada2
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        filing_status == 1
        and combined_gross_income_of_individual_and_spouse_for_section_6012 <= standard_deduction
        and individual_and_spouse_have_same_household_as_home_at_close_of_taxable_year
        and not spouse_makes_separate_return
        and not individual_is_section_63_c_5_dependent_with_nonearned_income_above_63_c_5_A_amount
        and not spouse_is_section_63_c_5_dependent_with_nonearned_income_above_63_c_5_A_amount

individual_income_tax_return_required_under_2018_2025_rule

Derived

source: 26 USC 6012(f)

- name: individual_income_tax_return_required_under_2018_2025_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              In the case of a taxable year beginning after December 31, 2017, and before January 1,
              2026
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              every individual who has gross income for the taxable year shall be required to make
              returns with respect to income taxes under subtitle A
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6012
            text: except that a return shall not be required of— (1) ... or (2) ...
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        special_individual_return_requirement_period_applies
        and taxpayer_is_individual
        and gross_income_for_section_6012 > 0
        and not unmarried_individual_exception_to_return_requirement_under_2018_2025_rule
        and not joint_return_exception_to_return_requirement_under_2018_2025_rule

estate_income_tax_return_required

Derived

source: 26 USC 6012(a)(3)

- name: estate_income_tax_return_required
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6012
            text: Every estate the gross income of which for the taxable year is $600 or more
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/6012
            text: $600 or more
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        taxpayer_is_estate
        and gross_income_for_section_6012 >= estate_gross_income_return_threshold

trust_income_tax_return_required

Derived

source: 26 USC 6012(a)(4)

- name: trust_income_tax_return_required
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              Every trust having for the taxable year any taxable income, or having gross income of
              $600 or over, regardless of the amount of taxable income
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/6012
            text: gross income of $600 or over
  versions:
    - effective_from: '2018-01-01'
      formula: >-
        taxpayer_is_trust

        and (taxable_income > 0 or gross_income_for_section_6012 >=
        trust_gross_income_return_threshold)

tax_exempt_interest_required_to_be_shown_on_return

Derived

source: 26 USC 6012(d)

- name: tax_exempt_interest_required_to_be_shown_on_return
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6012(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              Every person required to file a return under this section for the taxable year shall
              include on such return the amount of interest received or accrued during the taxable
              year which is exempt from the tax imposed by chapter 1.
  versions:
    - effective_from: '2018-01-01'
      formula: >-
        if individual_income_tax_return_required_under_2018_2025_rule or
        estate_income_tax_return_required or trust_income_tax_return_required:
        tax_exempt_interest_received_or_accrued else: 0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 7703inferredUS Federal › Statutes › Title 26 › § 7703
26 USC § 63inferredUS Federal › Statutes › Title 26 › § 63

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us/statute/26/6012/f/1 · Axiom

1 rule

Official source

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in view

Whole section

Encodings · 1

unmarried_individual_exception_to_return_requirement_under_2018_2025_rule26 USC § 6012 (f)(1) · derived

26 USC 6012(f)(1)

name: unmarried_individual_exception_to_return_requirement_under_2018_2025_rule
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 6012(f)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/6012
          text: >-
            except that a return shall not be required of— (1) an individual who
            is not married (determined by applying section 7703) and who has
            gross income for the taxable year which does not exceed the standard
            deduction applicable to such individual for such taxable year under
            section 63
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/63/c#standard_deduction
          output: standard_deduction
          hash: >-
            sha256:53a218483c6e8d771ed249db38049c358beeb3e1606d621652dddb9732a9ada2
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/7703#taxpayer_considered_married_after_living_apart_rule
          output: taxpayer_considered_married_after_living_apart_rule
          hash: >-
            sha256:f5985ef078c17b2e45080a53e9f2689633ab3c8664c324f28735bfa0c118db68
versions:
  - effective_from: '2018-01-01'
    formula: |-
      not taxpayer_considered_married_after_living_apart_rule
      and gross_income_for_section_6012 <= standard_deduction

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▸rulespec code

Shown source

statutes/26/6012.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/6012; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

estate_gross_income_return_threshold

Parameter

source: 26 USC 6012(a)(3)

- name: estate_gross_income_return_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 6012(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/6012
            text: Every estate the gross income of which for the taxable year is $600 or more
  versions:
    - effective_from: '2018-01-01'
      formula: '600'

trust_gross_income_return_threshold

Parameter

source: 26 USC 6012(a)(4)

- name: trust_gross_income_return_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 6012(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              Every trust having for the taxable year any taxable income, or having gross income of
              $600 or over
  versions:
    - effective_from: '2018-01-01'
      formula: '600'

gross_income_for_section_6012

Derived

source: 26 USC 6012(c)

- name: gross_income_for_section_6012
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6012(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              gross income shall be computed without regard to the exclusion provided for in section
              121 ... and without regard to the exclusion provided for in section 911
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        gross_income
        + principal_residence_gain_exclusion_adjustment_for_return_filing_gross_income
        + foreign_earned_income_exclusion_adjustment_for_return_filing_gross_income

unmarried_individual_exception_to_return_requirement_under_2018_2025_rule

Derived

source: 26 USC 6012(f)(1)

- name: unmarried_individual_exception_to_return_requirement_under_2018_2025_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(f)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              except that a return shall not be required of— (1) an individual who is not married
              (determined by applying section 7703) and who has gross income for the taxable year
              which does not exceed the standard deduction applicable to such individual for such
              taxable year under section 63
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c#standard_deduction
            output: standard_deduction
            hash: sha256:53a218483c6e8d771ed249db38049c358beeb3e1606d621652dddb9732a9ada2
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/7703#taxpayer_considered_married_after_living_apart_rule
            output: taxpayer_considered_married_after_living_apart_rule
            hash: sha256:f5985ef078c17b2e45080a53e9f2689633ab3c8664c324f28735bfa0c118db68
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        not taxpayer_considered_married_after_living_apart_rule
        and gross_income_for_section_6012 <= standard_deduction

joint_return_exception_to_return_requirement_under_2018_2025_rule

Derived

source: 26 USC 6012(f)(2)

- name: joint_return_exception_to_return_requirement_under_2018_2025_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              an individual entitled to make a joint return if— (A) the gross income of such
              individual, when combined with the gross income of such individual’s spouse ... does
              not exceed the standard deduction ... if such individual and such individual’s spouse
              made a joint return, (B) ... same household ... (C) ... spouse does not make a
              separate return, and (D) neither ... is an individual described in section 63(c)(5)
              who has income (other than earned income) in excess of the amount in effect under
              section 63(c)(5)(A).
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/63/c#standard_deduction
            output: standard_deduction
            hash: sha256:53a218483c6e8d771ed249db38049c358beeb3e1606d621652dddb9732a9ada2
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        filing_status == 1
        and combined_gross_income_of_individual_and_spouse_for_section_6012 <= standard_deduction
        and individual_and_spouse_have_same_household_as_home_at_close_of_taxable_year
        and not spouse_makes_separate_return
        and not individual_is_section_63_c_5_dependent_with_nonearned_income_above_63_c_5_A_amount
        and not spouse_is_section_63_c_5_dependent_with_nonearned_income_above_63_c_5_A_amount

individual_income_tax_return_required_under_2018_2025_rule

Derived

source: 26 USC 6012(f)

- name: individual_income_tax_return_required_under_2018_2025_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              In the case of a taxable year beginning after December 31, 2017, and before January 1,
              2026
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              every individual who has gross income for the taxable year shall be required to make
              returns with respect to income taxes under subtitle A
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/6012
            text: except that a return shall not be required of— (1) ... or (2) ...
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        special_individual_return_requirement_period_applies
        and taxpayer_is_individual
        and gross_income_for_section_6012 > 0
        and not unmarried_individual_exception_to_return_requirement_under_2018_2025_rule
        and not joint_return_exception_to_return_requirement_under_2018_2025_rule

estate_income_tax_return_required

Derived

source: 26 USC 6012(a)(3)

- name: estate_income_tax_return_required
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(a)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6012
            text: Every estate the gross income of which for the taxable year is $600 or more
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/6012
            text: $600 or more
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        taxpayer_is_estate
        and gross_income_for_section_6012 >= estate_gross_income_return_threshold

trust_income_tax_return_required

Derived

source: 26 USC 6012(a)(4)

- name: trust_income_tax_return_required
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 6012(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              Every trust having for the taxable year any taxable income, or having gross income of
              $600 or over, regardless of the amount of taxable income
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/6012
            text: gross income of $600 or over
  versions:
    - effective_from: '2018-01-01'
      formula: >-
        taxpayer_is_trust

        and (taxable_income > 0 or gross_income_for_section_6012 >=
        trust_gross_income_return_threshold)

tax_exempt_interest_required_to_be_shown_on_return

Derived

source: 26 USC 6012(d)

- name: tax_exempt_interest_required_to_be_shown_on_return
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 6012(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/6012
            text: >-
              Every person required to file a return under this section for the taxable year shall
              include on such return the amount of interest received or accrued during the taxable
              year which is exempt from the tax imposed by chapter 1.
  versions:
    - effective_from: '2018-01-01'
      formula: >-
        if individual_income_tax_return_required_under_2018_2025_rule or
        estate_income_tax_return_required or trust_income_tax_return_required:
        tax_exempt_interest_received_or_accrued else: 0

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 7703inferredUS Federal › Statutes › Title 26 › § 7703
26 USC § 63inferredUS Federal › Statutes › Title 26 › § 63