Title 26 — Internal Revenue CodeRelease 119-73
§6114 Treaty-based return positions
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter B— - Miscellaneous Provisions › § 6114
Summary
If a taxpayer says a U.S. treaty overrides or changes a U.S. tax law, the taxpayer must tell the IRS about that position on their tax return or on any form the Secretary requires if no return is filed. The Secretary can allow groups of cases to skip this disclosure if doing so won't stop proper assessment or collection of tax.
Full Legal Text
Title 26, §6114
Internal Revenue Code — Source: USLM XML via OLRC
(a)Each taxpayer who, with respect to any tax imposed by this title, takes the position that a treaty of the United States overrules (or otherwise modifies) an internal revenue law of the United States shall disclose (in such manner as the Secretary may prescribe) such position—
(1)on the return of tax for such tax (or any statement attached to such return), or
(2)if no return of tax is required to be filed, in such form as the Secretary may prescribe.
(b)The Secretary may waive the requirements of subsection (a) with respect to classes of cases for which the Secretary determines that the waiver will not impede the assessment and collection of tax.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 6114 was renumbered 6116 of this title.
Amendments
1990—Subsec. (b). Pub. L. 101–508 struck out “by
Regulations
” before “waive the requirements”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1990 AmendmentAmendment by Pub. L. 101–508 effective as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 11702(j) of Pub. L. 101–508, set out as a note under section 59 of this title.
Effective Date
Pub. L. 100–647, title I, § 1012(aa)(5)(D), Nov. 10, 1988, 102 Stat. 3533, provided that: “The
Amendments
made by this paragraph [enacting this section and section 6712 of this title and renumbering former section 6114 as section 6115 of this title] shall apply to taxable periods the due date for filing returns for which (without extension) occurs after December 31, 1988.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6114
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73