Election by taxpayer
An individual who does not itemize his deductions and who is not described in section 6012(a)(1)(C)(i), whose gross income is less than $10,000 and includes no income other than remuneration for services performed by him as an employee, dividends or interest, and whose gross income other than wages, as defined in section 3401(a), does not exceed $100, shall at his election not be required to show on the return the tax imposed by section 1. Such election shall be made by using the form prescribed for purposes of this section. In such case the tax shall be computed by the Secretary who shall mail to the taxpayer a notice stating the amount determined as payable.
Regulations
Aug. 16, 1954, ch. 73668A Stat. 736Pub. L. 88–272, title II, § 201(d)(14)78 Stat. 32Pub. L. 91–172, title VIII, § 803(d)(1)83 Stat. 684Pub. L. 94–455, title V90 Stat. 1559Pub. L. 95–30, title I, § 101(d)(13)91 Stat. 134Pub. L. 99–514, title I, § 104(b)(16)100 Stat. 2106(, ; , title III, § 301(b)(2), , , 140; , title IX, § 942(a), , , 726; , §§ 501(b)(8), (9), 503(b)(2), (3), title XIX, § 1906(b)(13)(A), , , 1562, 1834; , (14), , ; , , .)
Editorial Notes
Amendments
Pub. L. 99–514, § 104(b)(16)(A)1986—Subsec. (a). , substituted “who is not described in section 6012(a)(1)(C)(i)” for “who does not have an unused zero bracket amount (determined under section 63(e))”.
Pub. L. 99–514, § 104(b)(16)(B)Subsec. (b)(4). , amended par. (4) generally, substituting “where the taxpayer claims a reduced standard deduction by reason of section 63(c)(5)” for “has an unused zero bracket amount”.
Pub. L. 95–30, § 101(d)(13)1977—Subsec. (a). , substituted “An individual who does not itemize his deductions and who does not have an unused zero bracket amount (determined under section 63(e)), whose gross income” for “An individual entitled to take the standard deduction provided by section 141 (other than an individual described in section 141(e)) whose gross income” and struck out “and shall constitute an election to take the standard deduction” after “Such election shall be made by using the form prescribed for purposes of this section”.
Pub. L. 95–30, § 101(d)(14)Subsec. (b)(4). , substituted “itemizes his deductions or has an unused zero bracket amount” for “does not elect the standard deduction or where the taxpayer elects the standard deduction but is subject to the provision of section 141(e) (relating to limitations in case of certain dependent taxpayers)”.
Pub. L. 94–455section 3 of this title1976—Subsec. (a). , §§ 501(b)(8), 503(b)(2), 1906(b)(13(A), substituted “entitled to take the standard deduction provided by section 141 (other than an individual described in section 141(e))” for “entitled to elect to pay the tax imposed by section 3” and “take the standard deduction” for “pay the tax imposed by section 3” and struck out provision relating to disallowance of section 37 credit in determination of tax imposed by , and struck out “or his delegate” after “Secretary”.
Pub. L. 94–455section 37 of this titleSubsec. (b). , §§ 501(b)(9), 503(b)(3), 1906(b)(13)(A), struck out an introductory provision, “or his delegate” after “Secretary”, redesignated former par. (5) as (4), and as so redesignated, inserted reference to where the taxpayer elects the standard deduction but is subject to the provisions of section 141(e) (relating to limitations in case of certain dependent taxpayers). Former par. (4), which related to cases where the taxpayer is entitled to credit provided by , was struck out.
Pub. L. 91–172, § 803(d)(1)section 3 of this title1969—Subsec. (a). , raised the individual gross income limit of $5,000 to $10,000 for exercising the option to pay the tax under , and struck out provisions relating to heads of household, surviving spouses and married individuals filing separate returns.
Pub. L. 91–172, § 942(a)section 37 of this titleSubsec. (b). , substituted provisions authorizing the Secretary to promulgate regulations to compute the tax in cases where the gross income is $10,000 or more, where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100, where the taxpayer is entitled to a credit under , or where the taxpayer does not elect the standard deduction, for provisions authorizing the computation of the tax in cases where the gross income is $5,000 but not more than $5,200, or where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100, but not more than $200.
Pub. L. 88–2721964—Subsec. (a). struck out “34 or” before “37 shall not be allowed”, and inserted provision that in case of a married individual filing a separate return and electing benefits of this subsection, neither Table V in section 3(a) nor Table V in section 3(b) shall apply.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Pub. L. 99–514section 151(a) of Pub. L. 99–514section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1977 Amendment
Pub. L. 95–30section 106(a) of Pub. L. 95–30section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1969 Amendment
section 803(d)(1) of Pub. L. 91–172section 803(f) of Pub. L. 91–172section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Pub. L. 91–172, title IX, § 942(b)83 Stat. 727
Effective Date of 1964 Amendment
section 201(d)(14) of Pub. L. 88–272section 201(e) of Pub. L. 88–272section 22 of this titleAmendment by applicable with respect to dividends received after , in taxable years ending after such date, see , set out as a note under .
section 301(b)(2) of Pub. L. 88–272section 301(c) of Pub. L. 88–272section 3 of this titleAmendment by applicable to taxable years beginning after , except for purpose of section 21, see , set out as a note under .