When reasonable grounds exist for omitting an answer on a tax return, is an explanation required?

In situations where reasonable grounds exist for omitting an answer on a tax return, no explanation is necessary for the omission. This aligns with the principles guiding tax compliance and reporting under circumstances when a taxpayer has a valid reason for not providing certain information.

Taxpayers are expected to act in good faith and to the best of their ability when preparing their tax returns. If there are legitimate grounds, such as lack of knowledge or certain documentation not being available, the omission can be justified. The tax authorities recognize this and typically do not require a formal explanation in such cases.

However, it's essential to maintain accurate records of the reasons for the omission in case of a future inquiry or audit. Overall, taxpayers can proceed with confidence in omitting certain answers when they have reasonable justifications, without the burden of providing a detailed explanation.