Internal Revenue Code:Sec. 6091. Place for filing returns or other documents
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
Statute
Sec. 6091. Place for filing returns or other documents
(a) General rule
When not otherwise provided for by this title, the Secretary
shall by regulations prescribe the place for the filing of any
return, declaration, statement, or other document, or copies
thereof, required by this title or by regulations.
(b) Tax returns
In the case of returns of tax required under authority of part II
of this subchapter -
(1) Persons other than corporations
(A) General rule
Except as provided in subparagraph (B), a return (other than
a corporation return) shall be made to the Secretary -
(i) in the internal revenue district in which is located
the legal residence or principal place of business of the
person making the return, or
(ii) at a service center serving the internal revenue
district referred to in clause (i),
as the Secretary may by regulations designate.
(B) Exception
Returns of -
(i) persons who have no legal residence or principal place
of business in any internal revenue district,
(ii) citizens of the United States whose principal place of
abode for the period with respect to which the return is
filed is outside the United States,
(iii) persons who claim the benefits of section 911
(relating to citizens or residents of the United States
living abroad), section 931 (relating to income from sources
within Guam, American Samoa, or the Northern Mariana
Islands), or section 933 (relating to income from sources
within Puerto Rico),
(iv) nonresident alien persons, and
(v) persons with respect to whom an assessment was made
under section 6851(a) or 6852(a) (relating to termination
assessments) with respect to the taxable year,
shall be made at such place as the Secretary may by regulations
designate.
(2) Corporations
(A) General rule
Except as provided in subparagraph (B), a return of a
corporation shall be made to the Secretary -
(i) in the internal revenue district in which is located
the principal place of business or principal office or agency
of the corporation, or
(ii) at a service center serving the internal revenue
district referred to in clause (i), as the Secretary may by
regulations designate.
(B) Exception
Returns of -
(i) corporations which have no principal place of business
or principal office or agency in any internal revenue
district,
(ii) corporations which claim the benefits of section 936
(relating to possession tax credit), and (FOOTNOTE 1)
(FOOTNOTE 1) So in original. Word ''and'' probably is
superfluous.
(iii) foreign corporations, and
(iv) corporations with respect to which an assessment was
made under section 6851(a) (relating to termination
assessments) with respect to the taxable year,
shall be made at such place as the Secretary may by regulations
designate.
(3) Estate tax returns
(A) General rule
Except as provided in subparagraph (B), returns of estate tax
required under section 6018 shall be made to the Secretary -
(i) in the internal revenue district in which was the
domicile of the decedent at the time of his death, or
(ii) at a service center serving the internal revenue
district referred to in clause (i), as the Secretary may by
regulations designate.
(B) Exception
If the domicile of the decedent was not in an internal
revenue district, or if he had no domicile, the estate tax
return required under section 6018 shall be made at such place
as the Secretary may by regulations designate.
(4) Hand-carried returns
Notwithstanding paragraph (1), (2), or (3), a return to which
paragraph (1)(A), (2)(A), or (3)(A) would apply, but for this
paragraph, which is made to the Secretary by handcarrying shall,
under regulations prescribed by the Secretary, be made in the
internal revenue district referred to in paragraph (1)(A)(i),
(2)(A)(i), or (3)(A)(i), as the case may be.
(5) Exceptional cases
Notwithstanding paragraph (1), (2), (3), or (4) of this
subsection, the Secretary may permit a return to be filed in any
internal revenue district, and may require the return of any
officer or employee of the Treasury Department to be filed in any
internal revenue district selected by the Secretary.
(6) Alcohol, tobacco, and firearms returns, etc.
In the case of any return of tax imposed by section 4181 or
subtitle E (relating to taxes on alcohol, tobacco, and firearms),
subsection (a) shall apply (and this subsection shall not apply).
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 752; Pub. L. 89-713, Sec. 1(a),
Nov. 2, 1966, 80 Stat. 1107; Pub. L. 91-614, title I, Sec. 101(i),
Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94-455, title X, Sec.
1051(h)(4), 1052(c)(6), 1053(d)(4), title XII, Sec. 1204(c)(3),
title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1647, 1648,
1649, 1697, 1834; Pub. L. 95-615, Sec. 202(g)(5), formerly Sec.
202(f)(5), 207(b), Nov. 8, 1978, 92 Stat. 3100, 3108, renumbered
Sec. 202(g)(5), Pub. L. 96-222, title I, Sec. 108(a)(1)(A), Apr. 1,
1980, 94 Stat. 223; Pub. L. 97-34, title I, Sec. 111(b)(3),
112(b)(6), Aug. 13, 1981, 95 Stat. 194, 195; Pub. L. 99-514, title
XII, Sec. 1272(d)(10), title XVIII, Sec. 1879(r)(1), Oct. 22, 1986,
100 Stat. 2594, 2912; Pub. L. 100-203, title X, Sec.
10713(b)(2)(A), Dec. 22, 1987, 101 Stat. 1330-470; Pub. L. 101-239,
title VII, Sec. 7841(f), Dec. 19, 1989, 103 Stat. 2429.)
Miscellaneous
AMENDMENTS
1989 - Subsec. (b)(6). Pub. L. 101-239 inserted ''section 4181
or'' before ''subtitle E''.
1987 - Subsec. (b)(1)(B)(v). Pub. L. 100-203 inserted reference
to section 6852(a).
1986 - Subsec. (b)(1)(B)(iii). Pub. L. 99-514, Sec. 1272(d)(10),
substituted ''Guam, American Samoa, or the Northern Mariana
Islands'' for ''possessions of the United States''.
Subsec. (b)(6). Pub. L. 99-514, Sec. 1879(r)(1), added par. (6).
1981 - Subsec. (b)(1)(B)(iii). Pub. L. 97-34 substituted
''section 911 (relating to citizens or residents of the United
States living abroad)'' for ''section 911 (relating to income
earned by employees in certain camps)'' and struck out ''section
913 (relating to deduction for certain expenses of living
abroad)''.
1978 - Subsec. (b)(1)(B)(iii). Pub. L. 95-615 substituted
''(relating to income earned by employees in certain camps)'' for
''(relating to earned income from sources without the United
States)'' and inserted ''section 913 (relating to deduction for
certain expenses of living abroad),'' before ''section 931''.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out ''or his delegate'' after ''Secretary''.
Subsec. (b)(1)(B). Pub. L. 94-455, Sec. 1204(c)(3)(A),
1906(b)(13)(A), added cl. (v) and struck out in provision following
cl. (v) ''or his delegate'' after ''Secretary''.
Subsec. (b)(2)(B). Pub. L. 94-455, Sec. 1503(d)(4), in cl. (ii),
struck out provision which permitted returns of a corporation
claiming the benefits of section 941 of this title, relating to the
special deduction for China Trade corporations, to be made at such
place as the Secretary may designate by regulation.
Pub. L. 94-455, Sec. 1052(c)(6), struck out provision which
permitted returns of a corporation claiming the benefits of section
922 of this title, relating to the special deduction for Western
Hemisphere trade corporations to be made at such place as the
Secretary may designate by regulation.
Pub. L. 94-455, Sec. 1051(h)(4), 1204(c)(3)(B), 1906(b)(13)(A),
substituted ''section 936 (relating to possession tax credit)'' for
''section 931 (relating to income from sources within possessions
of the United States),'' for taxable years beginning after Dec. 31,
1975, added cl. (iv), and struck out in provision following cl.
(iv) ''or his delegate'' after ''Secretary''.
1970 - Subsec. (b)(3). Pub. L. 91-614, Sec. 101(i)(1),
substituted provisions requiring an estate tax return to be filed
in the internal revenue district in which the decedent was
domiciled at the time of his death or at a service center serving
that district, as the Secretary or his delegate may determine by
regulations, and in the case of a decedent who was not domiciled in
an internal revenue district, or who had no domicile, his return is
to be filed at such place as the Secretary or his delegate
designates for provisions requiring estate tax returns to be filed
in the internal revenue district in which the decedent was
domiciled at the time of his death or, if there was no such
domicile in an internal revenue district, then at such place as the
Secretary or his delegate by regulations designates.
Subsec. (b)(4). Pub. L. 91-614, Sec. 101(i)(2), permitted the
executor, who desires to file an estate tax return in person, to do
so by hand carrying it to the appropriate internal revenue district
office.
1966 - Subsec. (b)(1). Pub. L. 89-713, Sec. 1(a)(1), authorized
the Secretary to promulgate regulations allowing individuals to
file tax returns either in the internal revenue district in which
the taxpayer's legal residence or principal place of business is
located or at a service center serving that district, designated as
subpar. (B)(1) the existing provisions which authorized the
Secretary to prescribe the place without limitations as to the
Secretary's range of alternative choices for the filing of returns
of persons who have no legal residence or principal place of
business in any internal revenue district, and added subpar.
(B)(ii) to (iv).
Subsec. (b)(2). Pub. L. 89-713, Sec. 1(a)(1), authorized the
Secretary to promulgate regulations allowing corporations to file
tax returns either in the internal revenue district in which is
located the principal place of business or principal office or
agency of the corporation or at a service center serving that
district, designated as subpar. (B)(i) the existing provisions
which authorized the Secretary to prescribe the place without
limitations as to the Secretary's range of alternative choices for
the filing of returns of corporations having no principal place of
business or principal office or agency of the corporation, and
added subpar. (B)(ii), (iii).
Subsec. (b)(4), (5). Pub. L. 89-713, Sec. 1(a)(2), (3), added
par. (4), redesignated former par. (4) as (5), and, in par. (5),
substituted ''paragraph (1), (2), (3), or (4)'' for ''paragraph
(1), (2), or (3)''.
EFFECTIVE DATE OF 1987 AMENDMENT
Section 10713(c) of Pub. L. 100-203 provided that: ''The
amendments made by this section (enacting sections 6852 and 7409 of
this title and amending this section and sections 6211 to 6213,
6863, 7429, and 7611 of this title) shall take effect on the date
of the enactment of this Act (Dec. 22, 1987).''
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1272(d)(10) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, with certain
exceptions and qualifications, see section 1277 of Pub. L. 99-514,
set out as a note under section 931 of this title.
Section 1879(r)(2) of Pub. L. 99-514 provided that: ''The
amendment made by paragraph (1) (amending this section) shall take
effect on the first day of the first calendar month which begins
more than 90 days after the date of the enactment of this Act (Oct.
22, 1986).''
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable with respect to taxable
years beginning after Dec. 31, 1981, see section 115 of Pub. L.
97-34, set out as a note under section 911 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF PRIOR LAW
Amendment by Pub. L. 95-615 applicable to taxable years beginning
after Dec. 31, 1977, with provision for election of prior law, see
section 209 of Pub. L. 95-615, set out as a note under section 911
of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1051(h)(4) of Pub. L. 94-455 applicable with
respect to taxable years beginning after Dec. 31, 1975, see section
1051(i)(1) of Pub. L. 94-455, set out as a note under section 27 of
this title.
Amendment by section 1052(c)(6) of Pub. L. 94-455, applicable
with respect to taxable years beginning after Dec. 31, 1979, see
section 1052(d) of Pub. L. 94-455, set out as a note under section
170 of this title.
Amendment by section 1053(d)(4) of Pub. L. 94-455 applicable with
respect to taxable years beginning after Dec. 31, 1977, see section
1053(e) of Pub. L. 94-455, set out as a note under section 1504 of
this title.
Amendment by section 1204(c)(3) of Pub. L. 94-455 applicable with
respect to action taken under section 6851, 6861, or 6862 of this
title where notice and demand takes place after Feb. 28, 1977, see
section 1204(d) of Pub. L. 94-455, as amended, set out as a note
under section 6851 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to decedents
dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
set out as a note under section 2032 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Section 6 of Pub. L. 89-713 provided that: ''Except as otherwise
provided in this Act, the amendments made by this Act (amending
this section, sections 6103, 6107, and 6151 of this title, section
3237 of Title 18, Crimes and Criminal Procedure, and section 1395x
of Title 42, The Public Health and Welfare) shall take effect upon
the date of the enactment of this Act (Nov. 2, 1966).''
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title
XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to
any plan, such plan amendment shall not be required to be made
before the first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99-514, as amended, set out as a note under
section 401 of this title.
