26 U.S.C. § 6091 (INTERNAL REVENUE CODE)
§ 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) foreign corporations, and
(iii) 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).
(Aug. 16, 1954, ch. 736, 68A Stat. 752; Pub. L. 89–713, § 1(a), Nov. 2, 1966, 80 Stat. 1107; Pub. L. 91–614, title I, § 101(i), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94–455, title X, §§ 1051(h)(4), 1052(c)(6), 1053(d)(4), title XII, § 1204(c)(3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1647, 1648, 1649, 1697, 1834; Pub. L. 95–615, §§ 202(g)(5), formerly § 202(f)(5), 207(b), Nov. 8, 1978, 92 Stat. 3100, 3108, renumbered § 202(g)(5), Pub. L. 96–222, title I, § 108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 97–34, title I, §§ 111(b)(3), 112(b)(6), Aug. 13, 1981, 95 Stat. 194, 195; Pub. L. 99–514, title XII, § 1272(d)(10), title XVIII, § 1879(r)(1), Oct. 22, 1986, 100 Stat. 2594, 2912; Pub. L. 100–203, title X, § 10713(b)(2)(A), Dec. 22, 1987, 101 Stat. 1330–470; Pub. L. 101–239, title VII, § 7841(f), Dec. 19, 1989, 103 Stat. 2429; Pub. L. 115–141, div. U, title IV, § 401(a)(266), (d)(1)(D)(xviii), Mar. 23, 2018, 132 Stat. 1197, 1208.)
heading: Editorial Notes
heading: Amendments
text: 2018—Subsec. (b)(2)(B)(ii). Pub. L. 115–141, § 401(d)(1)(D)(xviii), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which read as follows: “corporations which claim the benefits of section 936 (relating to possession tax credit),”.
Pub. L. 115–141, § 401(a)(266), struck out “and” after “credit),”.
Subsec. (b)(2)(B)(iii), (iv). Pub. L. 115–141, § 401(d)(1)(D)(xviii), redesignated cl. (iv) as (iii). Former cl. (iii) redesignated (ii).
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, § 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, § 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, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b)(1)(B). Pub. L. 94–455, §§ 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, § 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, §§ 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, §§ 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, § 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, § 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, § 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, § 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, § 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)”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1987 Amendment
text: Pub. L. 100–203, title X, § 10713(c), Dec. 22, 1987, 101 Stat. 1330–470, 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].”
heading: Effective Date of 1986 Amendment
text: 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.
Pub. L. 99–514, title XVIII, § 1879(r)(2), Oct. 22, 1986, 100 Stat. 2912, 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].”
heading: Effective Date of 1981 Amendment
text: 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.
heading: Effective Date of 1978 Amendment; Election of Prior Law
text: 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.
heading: Effective Date of 1976 Amendment
text: 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.
heading: Effective Date of 1970 Amendment
text: 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.
heading: Effective Date of 1966 Amendment
text: Pub. L. 89–713, § 6, Nov. 2, 1966, 80 Stat. 1111, 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].”
heading: Savings Provision
text: For provisions that nothing in amendment by section 401(d)(1)(D)(xviii) of Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
heading: Plan Amendments Not Required Until January 1, 1989
text: For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 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.