§6071 — Time for filing returns and other documents

Statute Text — 26 U.S.C. §6071

(a)General rule

When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.

(b)Electronically filed information returns

Returns made under subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation) which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.

(c)Returns and statements relating to employee wage information and nonemployee compensation

Forms W–2 and W–3 and any returns or statements required by the Secretary to report nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.

(d)Special taxes

For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.6071-1 Time for filing returns and other documents
Treas. Reg. §Treas. Reg. §1.6071-1(a) In general.
Treas. Reg. §Treas. Reg. §1.6071-1(b) Return for a short period.
Treas. Reg. §Treas. Reg. §1.6071-1(c) Time for filing certain information returns.
Treas. Reg. §Treas. Reg. §1.6071-1(d) Effective/Applicability date.
Treas. Reg. §Treas. Reg. §156.6071-1 Time for filing returns relating to greenmail
Treas. Reg. §Treas. Reg. §156.6071-1(a) In general.
Treas. Reg. §Treas. Reg. §156.6071-1(b) Returns relating to greenmail received before the date these regulations become final.
Treas. Reg. §Treas. Reg. §157.6071-1 Time for filing returns
Treas. Reg. §Treas. Reg. §157.6071-1(a) In general.
Treas. Reg. §Treas. Reg. §157.6071-1(b) Returns relating to structured settlement payment rights received before February 19, 2003.
Treas. Reg. §Treas. Reg. §20.6071-1 Time for filing preliminary notice required by § 20.6036-1
Treas. Reg. §Treas. Reg. §28.6071-1 Time for filing returns
Treas. Reg. §Treas. Reg. §28.6071-1(a) In general—(1) Due Date.
Treas. Reg. §Treas. Reg. §28.6071-1(b) Migrated foreign trust.
Treas. Reg. §Treas. Reg. §28.6071-1(c) Certain returns by foreign trusts with election under § 28.
Treas. Reg. §Treas. Reg. §28.6071-1(d) Applicability date.
Treas. Reg. §Treas. Reg. §28.6071-1(i) §28.6071-1(i)
Treas. Reg. §Treas. Reg. §301.6071-1 Time for filing returns and other documents
Treas. Reg. §Treas. Reg. §44.6071-1 Time for filing return
Treas. Reg. §Treas. Reg. §44.6071-1(a) Return on Form 730.
Treas. Reg. §Treas. Reg. §44.6071-1(b) Return on Form 11C.
Treas. Reg. §Treas. Reg. §53.6071-1 Time for filing returns
Treas. Reg. §Treas. Reg. §53.6071-1(a) General rule.
Treas. Reg. §Treas. Reg. §53.6071-1(b) Exception.

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§6071 — Time for filing returns and other documents

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