{"data":{"id":"us/26-cfr-1.6012-5","jurisdiction":"us","citation":"26 CFR 1.6012-5","heading":"-5 Composite return in lieu of specified form.","body":"The Commissioner may authorize the use, at the option of a person required to make a return, of a composite return in lieu of any form specified in this part for use by such a person, subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate. Such composite return shall consist of a form prescribed by the Commissioner and an attachment or attachments of magnetic tape or other approved media. Notwithstanding any provisions in this part to the contrary, a single form and attachment may comprise the returns of more than one such person. To the extent that the use of a composite return has been authorized by the Commissioner, references in this part to a specific form for use by such a person shall be deemed to refer also to a composite return under this section.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"88037b2a7f705b58962eb86fb92f9456777292b22add69628143699f23167125","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6012-4","next":"us/26-cfr-1.6012-6"},"notice":"GroundRules: Original legal text. Not legal advice."}