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Title 26 — Internal Revenue CodeRelease 119-73

§6114 Treaty-based Return Positions

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions › § 6114

Last updated Apr 6, 2026|Official source

Summary

If you take the position that a U.S. tax treaty overrides or changes a U.S. tax law, you must disclose that position to the IRS. You report it on your tax return or in a statement attached to it. If you are not required to file a return, you report it in whatever form the IRS sets. The IRS can waive this disclosure rule for groups of cases where skipping it will not get in the way of assessing and collecting 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