§ 6018. Estate tax returns

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 739 · 68A Stat. 739

   Enacted · 26 U.S.C. § 6018

   Aug. 16, 1954, ch. 736, 68A Stat. 739

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 739

2. 1966

   Foreign Investors Tax Act of 1966

   Pub. L. 89–809 title I § 108(g) · 80 Stat. 1539

   Substituted · 26 U.S.C. § 6018(a)(2)

   Pub. L. 89–809 substituted “$30,000” for “$2,000”

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 89–809 substituted “$30,000” for “$2,000”.

   Enacted provision · exact public law section
   (g) Estate Tax Returns.— Paragraph (2) of section 6018(a) (relating to estates of nonresidents not citizens) is amended by striking out “$2,000” and inserting in lieu thereof “$30,000”.

3. 1976

   Pub. L. 94–455 § 2001(c)(1)(J)(i) · 90 Stat. 1520

   Substituted · 26 U.S.C. § 6018(a)(1)

   Pub. L. 94–455, § 2001(c)(1)(J)(i), substituted “$175,000” for “$60,000”

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 94–455, § 2001(c)(1)(J)(i), substituted “$175,000” for “$60,000”.

   Enacted provision · exact public law section
   (i) by striking out “$60,000” in paragraph (1) and inserting in lieu thereof “$175,000”;

4. 1976

   Pub. L. 94–455 § 2001(c)(1)(J)(ii) · 90 Stat. 1520

   Substituted · 26 U.S.C. § 6018(a)(2)

   Pub. L. 94–455, § 2001(c)(1)(J)(ii), substituted “$60,000” for “$30,000”

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 94–455, § 2001(c)(1)(J)(ii), substituted “$60,000” for “$30,000”.

   Enacted provision · exact public law section
   (ii) by striking out “$30,000” in paragraph (2) and inserting in lieu thereof “$60,000”; and

5. 1976

   Pub. L. 94–455 § 2001(c)(1)(J)(iii) · 90 Stat. 1520

   Added · 26 U.S.C. § 6018(a)(3); 26 U.S.C. § 6018(a)(4)

   Pub. L. 94–455, § 2001(c)(1)(J)(iii), added pars. (3) and (4)

   Source evidence

   Code amendment note
   Subsec. (a)(3), (4). Pub. L. 94–455, § 2001(c)(1)(J)(iii), added pars. (3) and (4).

   Enacted provision · exact public law section
   (iii) by adding at the end thereof the following new paragraphs: “(3) Phase-in of filing requirement amount.— In the case of a decedent dying before 1981, paragraph (1) shall be applied— “(A) in the case of a decedent dying during 1977, by substituting ‘$120,000’ for ‘$175,000’, “(B) in the case of a decedent dying during 1978, by substituting ‘$134,000’ for ‘$175,000’, ~ “(C) in the case of a decedent dying during 1979, by substituting ‘$147,000’ for ‘$175,000’, and “(D) in the case of a decedent dying during 1980, by substituting‘$161,000’for‘$175,000’. “(4) Adjustment for certain gifts.— The amount applicable under paragraph (1) and the amount set forth in paragraph (2) shall each be reduced (but not below zero) by the sum of— “(A) the amount of the adjusted taxable gifts (within the meaning of section 2001(b)) made by the decedent after December 31, 1976, plus “(B) the aggregate amount allowed as a specific exemption under section 2521 (as in effect before its repeal by the Tax Reform Act of 1976) with respect to gifts made by the decedent after September 8, 1976.”

6. 1976

   Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 6018(b)

   Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

7. 1981

   Economic Recovery Tax Act of 1981

   Pub. L. 97–34 § 401(a)(2)(B)(i) · 95 Stat. 175

   Substituted · 26 U.S.C. § 6018(a)(1)

   Pub. L. 97–34, § 401(a)(2)(B)(i), substituted “$600,000” for “$175,000”

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 97–34, § 401(a)(2)(B)(i), substituted “$600,000” for “$175,000”.

   Enacted provision · exact public law section
   (i) by striking out “$175,000” in paragraph (1) and inserting in lieu thereof “$600,000”; and

8. 1981

   Economic Recovery Tax Act of 1981

   Pub. L. 97–34 § 401(a)(2)(B)(ii) · 95 Stat. 175

   Substituted · 26 U.S.C. § 6018(a)(3)

   Pub. L. 97–34, § 401(a)(2)(B)(ii), set forth par. (1) substitutions for “$600,000” amount of “$225,000”, “$275,000”, “$325,000”, “$400,000”, and “$500,000” in the case of decedents dying in 1982, 1983, 1984, 1985, and 1986, respectively, and struck out par. (1) substitutions for “$175,000” amount of “$120,000”, “$134,000”, “$147,000”, and “$161,000” in the case of decedents dying during 1977, 1978, 1979, and 1980, respectively

   Source evidence

   Code amendment note
   Subsec. (a)(3). Pub. L. 97–34, § 401(a)(2)(B)(ii), set forth par. (1) substitutions for “$600,000” amount of “$225,000”, “$275,000”, “$325,000”, “$400,000”, and “$500,000” in the case of decedents dying in 1982, 1983, 1984, 1985, and 1986, respectively, and struck out par. (1) substitutions for “$175,000” amount of “$120,000”, “$134,000”, “$147,000”, and “$161,000” in the case of decedents dying during 1977, 1978, 1979, and 1980, respectively.

   Enacted provision · exact public law section
   (ii) by striking out paragraph (3) and inserting in lieu thereof the following: “(3) Phase-in of filing requirement amount.— “In the case of decedents dying in: Paragraph (1) shall be applied by substituting for ‘$600,000’ the following amount:  1982 $225,000   1983 275,000   1984 325,000   1985 400,000   1986 500,000.”

9. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title V § 544(b)(3) · 98 Stat. 494

   Added · 26 U.S.C. § 6018(c)

   Pub. L. 98–369 added subsec. (c)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 98–369 added subsec. (c).

   Enacted provision · exact public law section
   (3) Section 6018 (relating to estate tax returns) is amended by adding at the end thereof the following new subsection: “(c) Election Under Section 2210.— In all cases in which subsection (a) requires the filing of a return, if an executor elects the Ante, p. 892. applications of section 2210— “(1) Return by executor.— The return which the executor is required to file under the provisions of subsection (a) shall be made with respect to that portion of estate tax imposed by subtitle B which the executor is required to pay. “(2) Return by plan administrator.— The plan administrator of an employee stock ownership plan or the eligible workerowned cooperative, as the case may be, shall make a return with respect to that portion of the tax imposed by section 2001 which such plan or cooperative is required to pay under section 2210(b).”

10. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 title I § 1011A(g)(12) · 102 Stat. 3342

    Added · 26 U.S.C. § 6018(a)(5)

    Pub. L. 100–647 added par. (5)

    Source evidence

    Code amendment note
    Subsec. (a)(5). Pub. L. 100–647 added par. (5).

    Enacted provision · exact public law section
    (12) Section 6018(a) of the 1986 Code is amended by adding at the end thereof the following new paragraph: (5) Return required if excess retirement accumulation tax.— The executor shall make a return with respect to the estate tax imposed by subtitle B in any case where such tax is increased by reason of section 4980Aid).”

11. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 title VII § 7304(b)(2)(B) · 103 Stat. 2106

    Struck · 26 U.S.C. § 6018(c)

    Pub. L. 101–239 struck out subsec. (c) which read as follows:

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 101–239 struck out subsec. (c) which read as follows:

    “Election Under Section 2210.—In all cases in which subsection (a) requires the filing of a return, if an executor elects the applications of section 2210— “(1) Return by executor.—The return which the executor is required to file under the provisions of subsection (a) shall be made with respect to that portion of estate tax imposed by subtitle B which the executor is required to pay. “(2) Return by plan administrator.—The plan administrator of an employee stock ownership plan or the eligible worker-owned cooperative, as the case may be, shall make a return with respect to that portion of the tax imposed by section 2001 which such plan or cooperative is required to pay under section 2210(b).”

    Enacted provision · exact public law section
    (B) Section 6018 is amended by striking subsection (c).

12. 1990

    Revenue Reconciliation Act of 1990

    Pub. L. 101–508 title XI § 11801(a)(43) · 104 Stat. 1388

    1. Redesignated · 26 U.S.C. § 6018(a)(3)(5)

       Pub. L. 101–508 redesignated pars. (4) and (5) as (3) and (4), respectively

    2. Struck · 26 U.S.C. § 6018(a)(3)(5)

       Pub. L. 101–508 struck out former par. (3) which provided for phase-in of estate tax return filing requirement amount

    Source evidence

    Code amendment note
    Subsec. (a)(3) to (5). Pub. L. 101–508 redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which provided for phase-in of estate tax return filing requirement amount.

    Enacted provision · exact public law section
    (43) Paragraph (3) of section 6018(a) (relating to phase-in of filing requirement amount).

13. 1997

    Pub. L. 105–34 § 501(a)(1)(C) · 111 Stat. 788

    Substituted · 26 U.S.C. § 6018(a)(1)

    Pub. L. 105–34, § 501(a)(1)(C), substituted “the applicable exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death” for “$600,000”

    Source evidence

    Code amendment note
    Subsec. (a)(1). Pub. L. 105–34, § 501(a)(1)(C), substituted “the applicable exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death” for “$600,000”.

    Enacted provision · exact public law section
    (C) Estate tax returns.— Paragraph (1) of section 6018(a) is amended by striking “$600,000” and inserting “the applicable exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death”.

14. 1997

    Pub. L. 105–34 § 1073(b)(4) · 111 Stat. 788

    Struck · 26 U.S.C. § 6018(a)(4)

    Pub. L. 105–34, § 1073(b)(4), struck out par. (4) which read as follows:

    Source evidence

    Code amendment note
    Subsec. (a)(4). Pub. L. 105–34, § 1073(b)(4), struck out par. (4) which read as follows:

    “(4) Return required if excess retirement accumulation tax.—The executor shall make a return with respect to the estate tax imposed by subtitle B in any case where such tax is increased by reason of section 4980A(d).”

    Enacted provision · exact public law section
    (4) Section 6018(a) is amended by striking paragraph (4).

15. 2001

    Pub. L. 107–16 § 542(b)(1) · 115 Stat. 38

    1. Amended · 26 U.S.C. § 6018

       Pub. L. 107–16, § 542(b)(1), amended section generally

    2. Substituted · 26 U.S.C. § 6018

       Pub. L. 107–16, § 542(b)(1), substituting provisions related to tax returns for certain large transfers at death for provisions related to estate tax returns

    Source evidence

    Code amendment note
    Pub. L. 107–16, § 542(b)(1), amended section generally, substituting provisions related to tax returns for certain large transfers at death for provisions related to estate tax returns.

    Enacted provision · exact public law section
    (1) Large transfers at death.— So much of subpart C of part II of subchapter A of chapter 61 as precedes section 6019 is amended to read as follows: “Subpart C— Returns Relating to Transfers During Life or at Death “Sec. 6018. Returns relating to large transfers at death. “Sec. 6019. Gift tax returns. “SEC. 6018. RETURNS RELATING TO LARGE TRANSFERS AT DEATH. “(a) In General.— If this section applies to property acquired from a decedent, the executor of the estate of such decedent shall make a return containing the information specified in subsection (c) with respect to such property. “(b) Property to Which Section Applies.— “(1) Large transfers.— This section shall apply to all property (other than cash) acquired from a decedent if the fair market value of such property acquired from the decedent exceeds the dollar amount applicable under section 1022(b)(2)(B) (without regard to section 1022(b)(2)(C)). “(2) Transfers of certain gifts received by decedent within 3 years of death.— This section shall apply to any appreciated property acquired from the decedent if— “(A) subsections (b) and (c) of section 1022 do not apply to such property by reason of section 1022(d)(1)(C), and “(B) such property was required to be included on a return required to be filed under section 6019. “(3) Nonresidents not citizens of the united states.— In the case of a decedent who is a nonresident not a citizen of the United States, paragraphs (1) and (2) shall be applied— “(A) by taking into account only— “(i) tangible property situated in the United States, and “(ii) other property acquired from the decedent by a United States person, and “(B) by substituting the dollar amount applicable under section 1022(b)(3) for the dollar amount referred to in paragraph (1). “(4) Returns by trustees or beneficiaries.— If the executor is unable to make a complete return as to any property acquired from or passing from the decedent, the executor shall include in the return a description of such property and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary, such person shall in like manner make a return as to such property. “(c) Information Required to be Furnished.— The information specified in this subsection with respect to any property acquired from the decedent is— “(1) the name and TIN of the recipient of such property, “(2) an accurate description of such property, “(3) the adjusted basis of such property in the hands of the decedent and its fair market value at the time of death, “(4) the decedent’s holding period for such property, “(5) sufficient information to determine whether any gain on the sale of the property would be treated as ordinary income, “(6) the amount of basis increase allocated to the property under subsection (b) or (c) of section 1022, and “(7) such other information as the Secretary may by regulations prescribe. “(d) Property Acquired From Decedent.— For purposes of this section, section 1022 shall apply for purposes of determining the property acquired from a decedent. “(e) Statements to be Furnished to Certain Persons.— Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return (other than the person required to make such return) a written statement showing— “(1) the name, address, and phone number of the person required to make such return, and “(2) the information specified in subsection (c) with respect to property acquired from, or passing from, the decedent to the person required to receive such statement. Deadline. The written statement required under the preceding sentence shall be furnished not later than 30 days after the date that the return required by subsection (a) is filed.”.

16. 2010

    Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

    Pub. L. 111–312 § 301(a) · 124 Stat. 3296

    Amended · 26 U.S.C. § 6018

    Pub. L. 111–312, § 301(a), amended section to read as if amendment by Pub. L. 107–16, § 542(b)(1), had never been enacted. See 2001 Amendment note below

    Source evidence

    Code amendment note
    Pub. L. 111–312, § 301(a), amended section to read as if amendment by Pub. L. 107–16, § 542(b)(1), had never been enacted. See 2001 Amendment note below.

    Enacted provision · exact public law section
    (a) In General.— Each provision of law amended by subtitle A or E of title V of the Economic Growth and Tax Relief Reconciliation Act of 2001 26 USC 121, 684, 1014, 1022, 1040, 1221, 1246, 1291, 1296, 2210, 2664, 6018, 6019, 6075, 6716, 7701. is amended to read as such provision would read if such subtitle had never been enacted.

    Effective date note
    Amendment by section 301(a) of Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title. Amendment by section 303(b)(3) of Pub. L. 111–312 applicable to estates of decedents dying and gifts made after Dec. 31, 2010, see section 303(c)(1) of Pub. L. 111–312, set out as a note under section 2010 of this title.

17. 2010

    Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

    Pub. L. 111–312 § 303(b)(3) · 124 Stat. 3296

    Substituted · 26 U.S.C. § 6018(a)(1)

    Pub. L. 111–312, § 303(b)(3), substituted “basic exclusion amount” for “applicable exclusion amount”

    Source evidence

    Code amendment note
    Subsec. (a)(1). Pub. L. 111–312, § 303(b)(3), substituted “basic exclusion amount” for “applicable exclusion amount”.

    Enacted provision · exact public law section
    (3) Section 6018(a)(1) is amended by striking “applicable exclusion amount” and inserting “basic exclusion amount”.

    Effective date note
    Amendment by section 301(a) of Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title. Amendment by section 303(b)(3) of Pub. L. 111–312 applicable to estates of decedents dying and gifts made after Dec. 31, 2010, see section 303(c)(1) of Pub. L. 111–312, set out as a note under section 2010 of this title.

18 of 19 references resolved to an enrolled provision · 1 partial