26 U.S.C. § 6091 : US Code - Section 6091: Place for filing returns or other documents

Search 26 U.S.C. § 6091 : US Code - Section 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)
(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).