
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6091]

 
                     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
 
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 \1\
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    \1\ So in original. Word ``and'' probably is superfluous.
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                (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).

(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, Secs. 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, Secs. 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, Secs. 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.)


                               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, Secs. 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, Secs. 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, Secs. 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 [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 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.
