US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6211

Definition of a deficiency

(a)

In general

For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed by chapters 41, 42, 43, and 44 the term “deficiency” means the amount by which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the excess of—
(1)
the sum of
(A)
the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus
(B)
the amounts previously assessed (or collected without assessment) as a deficiency, over—
(2)
the amount of rebates, as defined in subsection (b)(2), made.
(b)

Rules for application of subsection (a)

For purposes of this section—
(1)
The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to payments on account of estimated tax, without regard to the credit under section 31, without regard to the credit under section 33, and without regard to any credits resulting from the collection of amounts assessed under section 6851 or 6852 (relating to termination assessments).
(2)
The term “rebate” means so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made.
(3)
The computation by the Secretary, pursuant to section 6014, of the tax imposed by chapter 1 shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return.
(4)
For purposes of subsection (a)—
(A)
any excess of the sum of the credits allowable under sections 21 by reason of subsection (g) thereof, 24 by reason of subsections (d) and (i)(1) thereof, 25A by reason of subsection (i) thereof, 32, 34, 35, 36, 36B, 6428, 6428A, 6428B, and 7527A over the tax imposed by subtitle A (determined without regard to such credits), and
(B)
any excess of the sum of such credits as shown by the taxpayer on his return over the amount shown as the tax by the taxpayer on such return (determined without regard to such credits),
shall be taken into account as negative amounts of tax.
(c)

Coordination with subchapter C

In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership-related items shall be made only as provided in subchapter C.

Aug. 16, 1954, ch. 73668A Stat. 770Pub. L. 89–44, title VIII, § 809(d)(5)(A)79 Stat. 168Pub. L. 89–368, title I, § 102(b)(4)80 Stat. 64Pub. L. 91–172, title I, § 101(f)(1)83 Stat. 524Pub. L. 93–406, title II, § 1016(a)(9)88 Stat. 929Pub. L. 94–455, title XII, § 1204(c)(4)90 Stat. 1698Pub. L. 96–223, title I, § 101(f)(1)(A)94 Stat. 252Pub. L. 98–369, div. A, title IV, § 474(r)(33)98 Stat. 845Pub. L. 100–203, title X, § 10713(b)(2)(B)101 Stat. 1330–470Pub. L. 100–418, title I, § 1941(b)(2)(B)(i)102 Stat. 1323Pub. L. 100–647, title I, § 1015(r)(2)102 Stat. 3572Pub. L. 105–34, title XII, § 1231(b)111 Stat. 1023Pub. L. 105–206, title VI, § 6012(f)112 Stat. 819Pub. L. 106–554, § 1(a)(7) [title III, § 314(a)]114 Stat. 2763Pub. L. 109–432, div. A, title IV, § 402(b)(1)120 Stat. 2954Pub. L. 110–172, § 11(a)(35)121 Stat. 2487Pub. L. 110–185, title I, § 101(b)(1)122 Stat. 615Pub. L. 110–289, div. C, title I, § 3011(b)(2)122 Stat. 2891Pub. L. 111–5, div. B, title I123 Stat. 312Pub. L. 111–148, title I, § 1401(d)(3)124 Stat. 906Pub. L. 111–312, title I, § 101(b)(1)124 Stat. 3298Pub. L. 113–295, div. A, title II, § 221(a)(5)(B)128 Stat. 4037Pub. L. 115–97, title I, § 13404(c)(3)131 Stat. 2138Pub. L. 115–141, div. U, title Il132 Stat. 1165Pub. L. 116–136, div. A, title II, § 2201(b)(1)134 Stat. 337Pub. L. 116–260, div. N, title II, § 272(b)(1)134 Stat. 1971Pub. L. 117–2, title IX135 Stat. 143Pub. L. 117–328, div. T, title I, § 103(c)(1)136 Stat. 5285(, ; , , ; , , ; , (j)(39), , , 530; , , ; , title XIII, § 1307(d)(2)(E), (F)(i), title XVI, § 1605(b)(4), title XIX, § 1906(b)(13)(A), , , 1728, 1754, 1834; , (B), (2), (3), , ; , , ; , , ; , (ii), (C), (D), , ; , , ; , , ; , , ; , , , 2763A–643; , , ; , , ; , , ; , , ; , §§ 1001(e)(1), 1004(b)(7), 1201(a)(3)(B), (b)(2), 1531(c)(4), , , 314, 334, 360; , as added title X, §§ 10105(d), 10909(b)(2)(N), (c), , , 1023; , , ; , (8)(B), (112)(B), , , 4038, 4054; , , ; , §§ 101()(17), 106(a), title II, § 201(c)(1), , , 1170, 1172; , , ; , , ; , §§ 9601(c)(1), 9611(b)(4)(B), 9631(c)(1), , , 150, 160; , , .)

Amendment of Subsection (b)(4)

Pub. L. 117–328, div. T, title I, § 103(c)(1)136 Stat. 5285, (f), , , 5286, provided that, applicable to taxable years beginning after , subsection (b)(4) of this section is amended by striking “and 7527A” and inserting “7527A, and 6433”. See 2022 Amendment note below.

Editorial Notes

Amendments

Pub. L. 117–3282022—Subsec. (b)(4)(A). substituted “7527A, and 6433” for “and 7527A”.

Pub. L. 117–2, § 9631(c)(1)2021—Subsec. (b)(4)(A). , inserted “21 by reason of subsection (g) thereof,” before “24”.

Pub. L. 117–2, § 9611(b)(4)(B), substituted “24 by reason of subsections (d) and (i)(1) thereof” for “24(d)” and “6428B, and 7527A” for “and 6428B”.

Pub. L. 117–2, § 9601(c)(1), substituted “6428, 6428A, and 6428B” for “6428, and 6428A”.

Pub. L. 116–2602020—Subsec. (b)(4)(A). substituted “6428, and 6428A” for “and 6428”.

Pub. L. 116–136 substituted “36B, and 6428” for “and 36B, 168(k)(4)”.

Pub. L. 115–141, § 101l2018—Subsec. (b)(4)(A). ()(17), substituted “subsection (i)” for “subsection (i)(5)”.

Pub. L. 115–141, § 106(a), substituted “subsection (i)(5)” for “subsection (i)(6)”.

Pub. L. 115–141, § 201(c)(1)Subsec. (c). , amended subsec. (c) generally. Prior to amendment, text read as follows: “In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership items shall be made only as provided in subchapters C and D.”

Pub. L. 115–972017—Subsec. (b)(4)(A). inserted “and” before “36B” and struck out “, and 6431” after “168(k)(4)”.

Pub. L. 113–295, § 221(a)(112)(B)2014—Subsec. (b)(4)(A). , struck out “6428,” after “168(k)(4),”.

Pub. L. 113–295, § 221(a)(8)(B), struck out “, 53(e)” after “36B”.

Pub. L. 113–295, § 221(a)(5)(B), struck out “, 36A” after “36”.

Pub. L. 111–148, § 10909(b)(2)(N)Pub. L. 111–3122010—Subsec. (b)(4)(A). , (c), as amended by , temporarily inserted “36C,” before “53(e)”. See Effective and Termination Dates of 2010 Amendment note below.

Pub. L. 111–148, § 1401(d)(3)Pub. L. 111–148, § 10105(d), as added by , inserted “36B,” after “36A,”.

Pub. L. 111–5, § 1531(c)(4)2009—Subsec. (b)(4)(A). , substituted “6428, and 6431” for “and 6428”.

Pub. L. 111–5, § 1201(a)(3)(B), (b)(2), amended subpar. (A) identically, inserting “168(k)(4),” after “53(e),”.

Pub. L. 111–5, § 1004(b)(7), inserted “25A by reason of subsection (i)(6) thereof,” after “24(d),”.

Pub. L. 111–5, § 1001(e)(1), inserted “36A,” after “36,”.

Pub. L. 110–2892008—Subsec. (b)(4)(A). substituted “34, 35, 36, 53(e), and 6428” for “34, 35, 53(e), and 6428”.

Pub. L. 110–185 substituted “53(e), and 6428” for “and 53(e)”.

Pub. L. 110–172section 402(b)(1) of Pub. L. 109–4322007—Subsec. (b)(4)(A). , which directed amendment of subpar. (A) by substituting “34, and 35” for “and 34”, was executed by inserting “35,” after “34,”, to reflect the probable intent of Congress and the amendment of subpar. (A) by . See 2006 Amendment note below.

Pub. L. 109–4322006—Subsec. (b)(4)(A). substituted “34, and 53(e)” for “and 34”.

Pub. L. 106–5542000—Subsec. (b)(4)(A). substituted “sections 24(d), 32, and 34” for “sections 32 and 34”.

Pub. L. 105–2061998—Subsec. (c). substituted “subchapters C and D” for “subchapter C” in heading and in text.

Pub. L. 105–341997—Subsec. (c). added subsec. (c).

Pub. L. 100–418, § 1941(b)(2)(B)(i)1988—Subsec. (a). , (C), in introductory provisions, substituted “and 44” for “44, and 45” and “or 44” for “44, or 45”.

Pub. L. 100–418, § 1941(b)(2)(B)(ii)Subsec. (b)(2). , substituted “or 44” for “44, or 45”.

Pub. L. 100–647, § 1015(r)(2)Subsec. (b)(4). , amended par. (4) generally. Prior to amendment, par. (4) read as follows: “The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to the credit under section 34, unless, without regard to such credit, the tax imposed by subtitle A exceeds the excess of the amount specified in subsection (a)(1) over the amount specified in subsection (a)(2).”

Pub. L. 100–418, § 1941(b)(2)(D)Subsec. (b)(5), (6). , struck out pars. (5) and (6) which read as follows:

“(5) The amount withheld under section 4995(a) from amounts payable to any producer for crude oil removed during any taxable period (as defined in section 4996(b)(7)) which is not otherwise shown on a return by such producer shall be treated as tax shown by the producer on a return for the taxable period.

“(6) Any liability to pay amounts required to be withheld under section 4995(a) shall not be treated as a tax imposed by chapter 45.”

Pub. L. 100–2031987—Subsec. (b)(1). inserted reference to section 6852.

Pub. L. 98–369, § 474(r)(33)(A)1984—Subsec. (b)(1). , substituted “without regard to the credit under section 33” for “without regard to so much of the credit under section 32 as exceeds 2 percent of the interest on obligations described in section 1451”.

Pub. L. 98–369, § 474(r)(33)(B)Subsec. (b)(4). , substituted “section 34” for “section 39”.

Pub. L. 96–223, § 101(f)(1)(A)1980—Subsec. (a). , (2), inserted references to chapter 45 in provisions preceding par. (1).

Pub. L. 96–223, § 101(f)(1)(B)Subsec. (b)(2). , inserted reference to chapter 45.

Pub. L. 96–223, § 101(f)(3)Subsec. (b)(5), (6). , added pars. (5) and (6).

Pub. L. 94–4551976—Subsec. (a). , §§ 1307(d)(2)(E), (F)(i), 1605(b)(4)(A), (B), substituted “chapters 41, 42, 43, and 44” for “chapters 42 and 43” after “taxes imposed by” and “chapter 41, 42, 43, or 44” for “chapter 42 or 43” after “A or B, or”.

Pub. L. 94–455, § 1204(c)(4)Subsec. (b)(1). , struck out “and” after “31” and inserted “, and without regard to any credits resulting from the collection of amounts assessed under section 6851 (relating to termination assessments)” after “section 1451”.

Pub. L. 94–455Subsec. (b)(2). , §§ 1307(d)(2)(F)(i), 1605(b)(4)(C), substituted “chapter 41, 42, 43, or 44” for “chapter 42 or 43” after “A or B or”.

Pub. L. 94–455, § 1906(b)(13)(A)Subsec. (b)(3). , struck out “or his delegate” after “Secretary”.

Pub. L. 93–406, § 1016(a)(9)(A)1974—Subsec. (a). , inserted reference in introductory provisions to taxes imposed by chapter 43.

Pub. L. 93–406, § 1016(a)(9)(B)Subsec. (b)(2). , inserted reference to taxes imposed by chapter 43.

Pub. L. 91–172, § 101(f)(1)1969—Subsec. (a). , inserted references to excise taxes and chapter 42.

Pub. L. 91–172, § 101(j)(39)Subsec. (b)(2). , inserted reference to chapter 42.

Pub. L. 89–3681966—Subsec. (b)(1). substituted “subtitle A” for “chapter 1”.

Pub. L. 89–441965—Subsec. (b)(4). added par. (4).

Statutory Notes and Related Subsidiaries

Effective Date of 2022 Amendment

Pub. L. 117–328section 103(f) of Pub. L. 117–328section 6433 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

Effective Date of 2021 Amendment

section 9611(b)(4)(B) of Pub. L. 117–2section 9611(c)(1) of Pub. L. 117–2section 24 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 9631(c)(1) of Pub. L. 117–2section 9631(d) of Pub. L. 117–2section 21 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2018 Amendment

lPub. L. 115–141Pub. L. 114–113section 101(s) of Pub. L. 115–141section 24 of this titleAmendment by section 101()(17) of effective as if included in the provision of the Protecting Americans from Tax Hikes Act of 2015, div. Q of , to which such amendment relates, see , set out as a note under .

Pub. L. 115–141, div. U, title I, § 106(b)132 Stat. 1170

Pub. L. 112–240“The amendment made by this section [amending this section] shall take effect as if included in section 104 of the American Taxpayer Relief Act of 2012 [].”
, , , provided that:

section 201(c)(1) of Pub. L. 115–141section 1101 of Pub. L. 114–74section 207 of Pub. L. 115–141section 6031 of this titleAmendment by effective as if included in , see , set out as a note under .

Effective Date of 2017 Amendment

Pub. L. 115–97section 13404(d) of Pub. L. 115–97section 54 of this titleAmendment by applicable to bonds issued after , see , set out as an Effective Date of Repeal note under former .

Effective Date of 2014 Amendment

Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective and Termination Dates of 2010 Amendment

section 1401(d)(3) of Pub. L. 111–148section 10105(d) of Pub. L. 111–148section 1401(e) of Pub. L. 111–148section 36B of this titleAmendment by , as added by , applicable to taxable years ending after , see , set out as an Effective Date note under .

section 10909(b)(2)(N) of Pub. L. 111–148section 10909(c) of Pub. L. 111–148section 1 of this titleAmendment by terminated applicable to taxable years beginning after , and section is amended to read as if such amendment had never been enacted, see , set out as a note under .

section 10909(b)(2)(N) of Pub. L. 111–148section 10909(d) of Pub. L. 111–148section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2009 Amendment

Pub. L. 111–5, div. B, title I, § 1001(f)123 Stat. 312

section 36A of this titlesection 6213 of this titlesection 1324 of Title 31section 36A of this title“This section [enacting , amending this section and and , Money and Finance, and enacting provisions set out as notes under ], and the amendments made by this section, shall apply to taxable years beginning after .”
, , , provided that:

section 1004(b)(7) of Pub. L. 111–5section 1004(d) of Pub. L. 111–5section 24 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective and Termination Dates of 2009 Amendment note under .

Pub. L. 111–5section 1201(c)(2) of Pub. L. 111–5section 168 of this titleAmendment by section 1201(a)(3)(B), (b)(2) of applicable to taxable years ending after , see , set out as a note under .

Pub. L. 111–5, div. B, title I, § 1531(e)123 Stat. 360

section 6431 of this titlesection 1324 of Title 31“The amendments made by this section [enacting subpart J of part IV of subchapter A of this chapter and and amending this section, sections 54, 54A, 1397E, 1400N, and 6401 of this title, and , Money and Finance] shall apply to obligations issued after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2008 Amendment

Pub. L. 110–289section 3011(c) of Pub. L. 110–289section 26 of this titleAmendment by applicable to residences purchased on or after , in taxable years ending on or after such date, see , set out as a note under .

Effective Date of 2006 Amendment

Pub. L. 109–432section 402(c) of Pub. L. 109–432section 53 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2000 Amendment

Pub. L. 106–554Pub. L. 105–34Pub. L. 106–554section 56 of this titleAmendment by effective as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see section 1(a)(7) [title III, § 314(g)] of , set out as a note under .

Effective Date of 1998 Amendment

Pub. L. 105–206Pub. L. 105–34section 6024 of Pub. L. 105–206section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .

Effective Date of 1997 Amendment

Pub. L. 105–34, title XII, § 1231(d)111 Stat. 1023

section 6234 of this title“The amendments made by this section [enacting and amending this section] shall apply to partnership taxable years ending after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1988 Amendments

Pub. L. 100–647section 1015(r)(4) of Pub. L. 100–647section 6201 of this titleAmendment by applicable to notices of deficiencies mailed after , see , set out as a note under .

Pub. L. 100–418section 1941(c) of Pub. L. 100–418section 164 of this titleAmendment by applicable to crude oil removed from the premises on or after , see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–369section 475(a) of Pub. L. 98–369section 21 of this titleAmendment by applicable to taxable years beginning after , and to carrybacks from such years, see , set out as a note under .

Effective Date of 1980 Amendment

Pub. L. 96–223section 101(i) of Pub. L. 96–223section 6161 of this titleAmendment by applicable to periods after , see , set out as a note under .

Effective Date of 1976 Amendment

section 1204(c)(4) of Pub. L. 94–455section 1204(d) of Pub. L. 94–455section 6851 of this titleAmendment by applicable to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after , see , as amended, set out as a note under .

Pub. L. 94–455section 1307(e)(6) of Pub. L. 94–455section 501 of this titleAmendment by section 1307(d)(2)(E), (F)(i) of effective on and after , see , set out as a note under .

section 1605(b)(4) of Pub. L. 94–455section 1608(d)(1) of Pub. L. 94–455section 856 of this titleFor effective date of amendment by , see , set out as a note under .

Effective Date of 1974 Amendment

Pub. L. 93–406Pub. L. 93–406Pub. L. 93–406section 1017 of Pub. L. 93–406section 410 of this titleAmendment by applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , but, in the case of plans in existence on , amendment by applicable for plan years beginning after , see , set out as an Effective Date; Transitional Rules note under .

Effective Date of 1969 Amendment

Pub. L. 91–172section 101(k)(1) of Pub. L. 91–172section 4940 of this titleAmendment by effective , see , set out as an Effective Date note under .

Effective Date of 1966 Amendment

Pub. L. 89–368section 102(d) of Pub. L. 89–368section 6654 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44section 809(f) of Pub. L. 89–44section 6420 of this titleAmendment by applicable to taxable years beginning on or after , see , set out as a note under .