§ 6071 Time for filing returns and other documents

OLRC 119-134 · eCFR 2026-10-19 · 15 regs · 5 amending Acts · cited by 1 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 5 Acts · From 1939 Code § 141 · § 147 · § 148 · § 149 · § 150 · § 153(a) · § 153(b) · § 821(b) · § 864(b) · § 874(b)(3) · § 1253 · § 1420(c) · § 1530(b) · § 1604(a) · § 1716(b) · § 1852(a) · § 1902(a)(1) · § 2403(a) · § 2451(a) · § 2471 · § 2555(b) · § 2555(c) · § 2701 · § 2734(e) · § 3233 · § 3272(a) · § 3310(a) · § 3310(f)(1) · § 3448(a) · § 3461 · § 3467 · § 3469(d) · § 3475(c) · § 3491 · § 3604(a) · § 3611(b) · § 3611(c) · § 3779(b) · § 3780(a) · § 3791(a)

195419581976199820052015(a) General rule(b) Electronically filed information returns(c) Returns and statements relating to employee wage information and nonemployee compensation(d) Special taxes
Connections Cited by 1 · Cites 2
§ 6071 Time for filing returns and other documents
§ 1.6071-1 Time for filing returns and other documents.§ 20.6071-1 Time for filing preliminary notice required by § 20.6036-1.§ 28.6071-1 Time for filing returns.§ 44.6071-1 Time for filing return.§ 53.6071-1 Time for filing returns.§ 54.6071-1 Time for filing returns.§ 55.6071-1 Time for filing returns.§ 58.6071-1 Time for filing returns.§ 156.6071-1 Time for filing returns relating to greenmail.§ 157.6071-1 Time for filing returns.§ 301.6071-1 Time for filing returns and other documents.Prop. § 301.6071-2 Proposed 2010 · Time for filing statements of series and series organizations.

Forms: Form 4720; Form 720; Form 8928; Form 708

Final rules 27

    (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.

    § 31.6071(a)-1 Time for filing returns and other documents.§ 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax.§ 40.6071(a)-1 Time for filing returns.§ 41.6071(a)-1 Time for filing returns.
    Amended 1976
    • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

    (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.

    Amended 1958, 1998, 2015
    • 2015 Pub. L. 114-113 Pub. L. 114–113, § 201(c), substituted “subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation)” for “subparts B and C of part III of this subchapter”.
    • 1998 Pub. L. 105-206 Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c).
    • 1958 Pub. L. 85-859 Pub. L. 85–859 inserted reference to section 5142 of this title.

    (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.

    Amended 1998, 2005, 2015
    • 2015 Pub. L. 114-113 Pub. L. 114–113, § 201(a), added subsec. (c) and redesignated former subsec. (c) as (d).
    • 2005 Pub. L. 109-59 Pub. L. 109–59 substituted “section 5732” for “section 5142”.
    • 1998 Pub. L. 105-206 Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c).

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

    Amended 2015
    • 2015 Pub. L. 114-113 Pub. L. 114–113, § 201(a), added subsec. (c) and redesignated former subsec. (c) as (d).