§6091 — Place for filing returns or other documents
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Statute Text — 26 U.S.C. §6091
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.
In the case of returns of tax required under authority of part II of this subchapter—
Except as provided in subparagraph (B), a return (other than a corporation return) shall be made to the Secretary—
in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or
at a service center serving the internal revenue district referred to in clause (i),
as the Secretary may by regulations designate.
Returns of—
persons who have no legal residence or principal place of business in any internal revenue district,
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,
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),
nonresident alien persons, and
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.
Except as provided in subparagraph (B), a return of a corporation shall be made to the Secretary—
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 the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.
Returns of—
corporations which have no principal place of business or principal office or agency in any internal revenue district,
foreign corporations, and
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.
Except as provided in subparagraph (B), returns of estate tax required under section 6018 shall be made to the Secretary—
in the internal revenue district in which was the domicile of the decedent at the time of his death, or
at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.
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.
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.
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.
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).
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6091-1 Place for filing returns or other documents
- Treas. Reg. §Treas. Reg. §1.6091-1(a) In general.
- Treas. Reg. §Treas. Reg. §1.6091-1(b) Place for filing certain information returns.
- Treas. Reg. §Treas. Reg. §1.6091-1(c) Effective/Applicability date.
- Treas. Reg. §Treas. Reg. §1.6091-2 Place for filing income tax returns
- Treas. Reg. §Treas. Reg. §1.6091-2(a) Individuals, estates, and trusts.
- Treas. Reg. §Treas. Reg. §1.6091-2(b) Corporations.
- Treas. Reg. §Treas. Reg. §1.6091-2(c) Returns filed with service centers.
- Treas. Reg. §Treas. Reg. §1.6091-2(d) Hand-carried returns.
- Treas. Reg. §Treas. Reg. §1.6091-2(e) Amended returns.
- Treas. Reg. §Treas. Reg. §1.6091-2(f) Returns of persons subject to a termination assessment.
- Treas. Reg. §Treas. Reg. §1.6091-2(g) Returns of persons subject to a termination assessment.
- Treas. Reg. §Treas. Reg. §1.6091-3 Filing certain international income tax returns
- Treas. Reg. §Treas. Reg. §1.6091-3(a) Income tax returns on which all, or a portion, of the tax is to be paid in foreign currency.
- Treas. Reg. §Treas. Reg. §1.6091-3(b) Income tax returns on an individual citizen 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.
- Treas. Reg. §Treas. Reg. §1.6091-3(c) Income tax returns of an individual citizen of a possession of the United States (whether or not a citizen of the United States) who has no legal residence or principal place of business in any internal revenue district in the United States.
- Treas. Reg. §Treas. Reg. §1.6091-3(d) Except in the case of any departing alien return under section 6851 and § 1.
- Treas. Reg. §Treas. Reg. §1.6091-3(e) The income tax return of an estate or trust the fiduciary of which is outside the United States and has no legal residence or principal place of business in any internal revenue district in the United States.
- Treas. Reg. §Treas. Reg. §1.6091-3(f) Income tax returns of foreign corporations.
- Treas. Reg. §Treas. Reg. §1.6091-3(g) The return by a withholding agent of the income tax required to be withheld at source under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, as provided in § 1.
- Treas. Reg. §Treas. Reg. §1.6091-3(h) Income tax returns of persons who claim the benefits of section 911 (relating to earned income from sources without the United States).
- Treas. Reg. §Treas. Reg. §1.6091-3(i) Income tax returns of corporations which claim the benefits of section 922 (relating to special deduction for Western Hemisphere trade corporations) except in the case of consolidated returns filed pursuant to the regulations under section 1502.
- Treas. Reg. §Treas. Reg. §1.6091-3(j) Income tax returns of persons who claim the benefits of section 931 (relating to income from sources within possessions of the United States).
- Treas. Reg. §Treas. Reg. §1.6091-3(k) Income tax returns of persons who claim the benefits of section 933 (relating to income from sources within Puerto Rico).
- Treas. Reg. §Treas. Reg. §1.6091-3(l) Income tax returns of corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act corporations).
17 Citing Cases
802, 808 (1991): To "meticulously comply" with the conditions for commencing the running ofthe statute oflimitations, a taxpayermust file his return where section 6091 or the regulations promulgated thereunder require the return to be filed. Thus, we hold that for purposes ofdetermining the commencement ofthe limitations period (when the timely mailing rule does not apply), a return is not deemed "filed" until it is received by the revenue office designated to receive such return.
Pursuant to section 6091(b)(1)(B)(ii) (flush language), a U.S.
Pursuant to section 6091(b)(1)(B)(ii) (flush language), a U.S.
Section 6091 generally governs the place where U.S. taxpayers are required to file their tax returns. Section 6091(b)(l)(B)(ii) (flush language) provides that “citizens of the United States whose principal place of abode * * * is outside the United States” shall file their tax returns “at such place as the Secretary may by regulations designate.” P
802, 808 (1991), "[t]o 'meticulously comply' with the conditions for commencing the running ofthe statute oflimitations, a taxpayermust file his return where section 6091 or the regulations promulgated thereunder require the return to be filed." The directives provided under section 6091 on where a taxpayer must file his return proved to be critical to the result in Appleton.
802, 808 (1991), "[t]o 'meticulously comply' with the conditions for commencing the running ofthe statute oflimitations, a taxpayermust file his return where section 6091 or the regulations promulgated thereunder require the return to be filed." The directives provided under section 6091 on where a taxpayer must file his return proved to be critical to the result in Appleton.
802, 808 (1991), "[t]o 'meticulously comply' with the conditions for commencing the running ofthe statute oflimitations, a taxpayermust file his return where section 6091 or the regulations promulgated thereunder require the return to be filed." The directives provided under section 6091 on where a taxpayer must file his return proved to be critical to the result in Appleton.
Respondent relies upon section 6091 and related regulat ons to support his argument.
Petitioner argues that, if respondent treats a return "as filed", then the period of limitations on assessment and collection under section 6501(a) begins to run, irrespective of whether the return was filed in a location - 16 - specified by section 6091 and the regulations promulgated thereunder, or whether it contains the taxpayer's original signature.
ent of the Treasury has failed to provide a description of the place at which the public can “make submittals.” Again, we reject this argument. The Department of the Treasury published locations where returns could be filed in the regulations under section 6091. See Treas. Reg. § 1.6091-2(a)(1) (stating a person may file at “the local Internal Revenue Service office that serves the legal residence or principal place of business of the person required to make the return”); see also id. para. (c)
Section 7654(e) provides that the Secretary shall prescribe such regulations as may be necessary to carry out the provisions ofsection 932, including prescribing the information which individuals to whom section 932 applies must furnish to the Secretary.
"Filing" a Return The Code doesn't define the word "file", but section 6091 helps us.
Section 6091 generally governs the place where a U.S. taxpayer is required to file a tax return. Section 6091(b)(l)(B)(ii) (flush language) provides that “citizens of the United States whose principal place of abode * * * is outside the United States” shall file their tax returns “at such place as the Secretary may by regulations designate.” Pursua