# Can you file a "Fifth Ammendment Tax Return"?

**URL:** <https://boards.straightdope.com/t/can-you-file-a-fifth-ammendment-tax-return/257146>\
**Category:** Factual Questions\
**Created:** [July 27, 2004, 8:14pm UTC](https://boards.straightdope.com/t/can-you-file-a-fifth-ammendment-tax-return/257146 "2004-07-27T20:14:47Z")\
**Posts on this page:** 4\
**Page:** 2

<div class="post-metadata">

**Author:** ![Scuba\_Ben](https://avatars.discourse-cdn.com/v4/letter/s/278dde/32.png) [@Scuba\_Ben](https://boards.straightdope.com/u/Scuba_Ben)\
**Post date:** [July 28, 2004, 2:29pm UTC](https://boards.straightdope.com/t/can-you-file-a-fifth-ammendment-tax-return/257146/21 "2004-07-28T14:29:01Z")

</div>

> [@Lemur866](#):
>
> But wouldn’t it make more sense (if you wanted to keep your occupation private) just to put something like:
> 
> Source of Income–Self Employment. Amount of Income–$34,000

Good effort, but that’s not a useful example. Self employment income is reported on Schedule C, not under “other income.”

Now that I think about it, for an independent operator, reporting ill-gotten gains as self employment income on Sched C may be the best option. On that form, they may deduct costs of business, such as legal fees, fines germane to the business, protection expenses, weapons purchase & maintenance, etc. (IANATL. This is not authoritative legal advice.)

---

<div class="post-metadata">

**Author:** ![Nametag](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/nametag/32/406_2.png) [@Nametag](https://boards.straightdope.com/u/Nametag)\
**Post date:** [July 28, 2004, 2:50pm UTC](https://boards.straightdope.com/t/can-you-file-a-fifth-ammendment-tax-return/257146/22 "2004-07-28T14:50:10Z")

</div>

This thread has barely touched upon an important fact: **There is no “source of income” space on the 1040**. There are a number of blanks, which are labeled as to type of income (wages, salary, tips, etc.; interest and dividends; business income (from schedule C); and so forth), and there’s a final blank for “other income.” This blank needs to be filled in with the TYPE of income, but NOT the SOURCE.

There is a space at the end of the form to fill in one’s occupation, but I believe that the form also indicates that this information is optional.

---

<div class="post-metadata">

**Author:** ![Bricker](https://avatars.discourse-cdn.com/v4/letter/b/977dab/32.png) [@Bricker](https://boards.straightdope.com/u/Bricker)\
**Post date:** [July 28, 2004, 3:00pm UTC](https://boards.straightdope.com/t/can-you-file-a-fifth-ammendment-tax-return/257146/23 "2004-07-28T15:00:41Z")

</div>

> [@db4530](#):
>
> Bricker:
> 
> It would seem that this is the case which answer’s the OP’s questions (as cited in TJVM’s post above):
> 
> United States v. Brown, 600 F.2d 248, 252 (10 th Cir. 1979) - Noting that the Supreme Court had established “that the self-incrimination privilege can be employed to protect the taxpayer from revealing the information as to an illegal source of income, but does not protect him from disclosing the amount of his income,” the court said Brown made “an illegal effort to stretch the Fifth Amendment to include a taxpayer who wishes to avoid filing a return.”

Right – this is exactly as I said. If you made $650,255 last year in loan-sharking income, you must file an income tax return listing your income as $650,255. Under “source of income” you may legally put “Fifth Amendment.”

This does not legalize your loan-sharking activities, but it does permit you to avoid income-tax evasion charges.

- Rick

(Of course, this is general commentary on the law, NOT legal advice. I am not your lawyer.)

---

<div class="post-metadata">

**Author:** ![DrDeth](https://avatars.discourse-cdn.com/v4/letter/d/b487fb/32.png) [@DrDeth](https://boards.straightdope.com/u/DrDeth)\
**Post date:** [July 28, 2004, 5:52pm UTC](https://boards.straightdope.com/t/can-you-file-a-fifth-ammendment-tax-return/257146/24 "2004-07-28T17:52:18Z")

</div>

> [@Nametag](#):
>
> This thread has barely touched upon an important fact: **There is no “source of income” space on the 1040**. There are a number of blanks, which are labeled as to type of income (wages, salary, tips, etc.; interest and dividends; business income (from schedule C); and so forth), and there’s a final blank for “other income.” This blank needs to be filled in with the TYPE of income, but NOT the SOURCE.
> 
> There is a space at the end of the form to fill in one’s occupation, but I believe that the form also indicates that this information is optional.

Every normal source of illegal income I can think of would be SCH C, thus your point is moot.

[Previous page](https://boards.straightdope.com/t/can-you-file-a-fifth-ammendment-tax-return/257146.md?page=1)
