2005 Form 1040 instructions: Disclosure, Privacy Act, and Paperwork Reduction Act Notice: page 78:
| Our legal right to ask for
information is Internal Revenue Code sections 6001, 6011, and 6012(a),
and their regulations. They say that you must file a return or
statement with us for any tax you are
liable
for. Your response is mandatory under these sections. |
If you are NOT liable for any tax, does this instruction require you to file a Form 1040?
| li·a·ble adj. 1. Legally obligated; responsible:
liable for military service. See Synonyms at responsible. American Heritage Electronic Dictionary |
If you are NOT legally obligated for any tax, does this instruction require you to file a Form 1040?
| Internal Revenue Code Sec. 6012. Persons required to make returns of income (a) General rule Returns with respect to income taxes under subtitle A shall be made by the following: (1)(A) Every individual having for the taxable year [statutory] gross income which equals or exceeds the exemption amount ... [exceptions not applicable to this web page omitted.] |
The law does not trigger upon receipt of generic income. The law only triggers upon receipt of statutory gross income.
| Code of Federal Regulations From the U.S. Government Printing Office via GPO Access Sec. 1.861-1 Income from sources within the United States. (a) Categories of income. Part I (section 861 and following), subchapter N, chapter 1 of the Code, and the regulations thereunder determine the sources of income for purposes of the income tax. |
Only gross income from sources that are sources "for purposes of the income tax" becomes statutory gross income.
| Code of Federal Regulations Sec. 1.861-8T (d)(2) Allocation and apportionment to exempt, excluded, or eliminated income-- (ii) Exempt income and exempt asset defined-- (A) In general. For purposes of this section, the term exempt income means any income that is, in whole or in part, exempt, excluded, or eliminated for federal income tax purposes. The term exempt asset means any asset the income from which is, in whole or in part, exempt, excluded, or eliminated for federal tax purposes. |
Gross income that is exempt, excluded or eliminated for "for federal tax purposes" is NOT statutory gross income. Gross income is either included or excluded "for purposes of the income tax".
It is self-evident that generic income which is not statutory gross income "for purposes of the income tax" does not trigger section 6012 in regard to the duty of filing of a Form 1040 income tax return.