Treasury Regulations (26 C.F.R.)
26 CFR § 301.6011-10
Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.
# (a) Unrelated business income tax returns required in electronic form.
(1) Organizations, including trusts, subject to tax under section 511 that are required to file a return under § 1.6012-2(e) or § 1.6012-3(a)(5) of this chapter to report gross income included in computing unrelated business taxable income, as defined in section 512, or that are otherwise required to file Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), are required to file that return in electronic form.
(2) Returns filed in electronic form must be filed in accordance with applicable revenue procedures, publications, forms, instructions, or other guidance.
# (b) Failure to file.
If an organization or trust fails to file an unrelated business income tax return in electronic form when required to do so by this section, the organization or trust has failed to file the return. See section 6651 for the addition to tax for failure to file a return. In determining whether there is reasonable cause for failure to file the return, § 301.6651-1(c) will apply.
# (c) Applicability date.
The rules of this section apply to unrelated business income tax returns required to be filed during calendar years beginning after February 23, 2023.
[T.D. 9972, 88 FR 11770, Feb. 23, 2023]
Source: view the official text
In this part (40 sections)
- 301.269B-1 · Stapled foreign corporations.
- 301.1474-1 · Required use of electronic form for financial institutions…
- 301.6001-1 · Notice or regulations requiring records, statements, and…
- 301.6011-1 · General requirement of return, statement or list.
- 301.6011-2 · Required use of electronic form.
- 301.6011-3 · Required use of electronic form for partnership returns.
- 301.6011-5 · Required use of electronic form for corporate income tax…
- 301.6011-6 · Statement of series and series organizations [Reserved]
- 301.6011-7 · Specified tax return preparers required to file individual…
- 301.6011-10 · Certain organizations, including trusts, required to file…
- 301.6011-11 · Required use of electronic form for certain returns for…
- 301.6011-12 · Required use of electronic form for returns of certain…
- 301.6011-13 · Required use of electronic form for split-interest trust…
- 301.6011-14 · Required use of electronic form or other machine-readable…
- 301.6011-15 · Required use of electronic form for withholding tax…
- 301.6011(g)-1 · (g)-1 Disclosure by taxable party to the tax-exempt…
- 301.6012-1 · Persons required to make returns of income.
- 301.6012-2 · Required use of electronic form for income tax returns of…
- 301.6013-1 · Joint returns of income tax by husband and wife.
- 301.6014-1 · Income tax return—tax not computed by taxpayer.
- 301.6015-1 · Declaration of estimated income tax by individuals.
- 301.6016-1 · Declarations of estimated income tax by corporations.
- 301.6017-1 · Self-employment tax returns.
- 301.6018-1 · Estate tax returns.
- 301.6019-1 · Gift tax returns.
- 301.6020-1 · Returns prepared or executed by the Commissioner or other…
- 301.6021-1 · Listing by district directors of taxable objects owned by…
- 301.6031(a)-1 · (a)-1 Return of partnership income.
- 301.6032-1 · Returns of banks with respect to common trust funds.
- 301.6033-1 · Returns by exempt organizations.
- 301.6033-4 · Required filing in electronic form for returns by…
- 301.6033-5 · Disclosure by tax-exempt entities that are parties to…
- 301.6034-1 · Returns by trusts described in section 4947(a)(2) or…
- 301.6036-1 · Notice required of executor or of receiver or other like…
- 301.6037-1 · Return of electing small business corporation.
- 301.6037-2 · Required use of electronic form for returns of electing…
- 301.6038-1 · Information returns required of U.S. persons with respect…
- 301.6039-1 · Information returns and statements required in connection…
- 301.6039E-1 · Information reporting by passport applicants.
- 301.6041-1 · Returns of information regarding certain payments.