# 26 U.S.C. § 6071: Time for filing returns and other documents Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6071(a)(1). ## § 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. ## § 6071(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. ## § 6071(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. ## § 6071(d) Special taxes For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732. ## Regulations - [Treas. Reg. § 1.6071-1](/26/reg/1.6071-1.md): Time for filing returns and other documents. (interprets § 6071) - [Treas. Reg. § 20.6071-1](/26/reg/20.6071-1.md): Time for filing preliminary notice required by § 20.6036-1. (interprets § 6071) - [Treas. Reg. § 28.6071-1](/26/reg/28.6071-1.md): Time for filing returns. (interprets § 6071) - [Treas. Reg. § 31.6071(a)-1](/26/reg/31.6071(a)-1.md): Time for filing returns and other documents. (interprets § 6071(a)) - [Treas. Reg. § 31.6071(a)-1A](/26/reg/31.6071(a)-1A.md): Time for filing returns with respect to the railroad unemployment repayment tax. (interprets § 6071(a)) - [Treas. Reg. § 40.6071(a)-1](/26/reg/40.6071(a)-1.md): Time for filing returns. (interprets § 6071(a)) - [Treas. Reg. § 41.6071(a)-1](/26/reg/41.6071(a)-1.md): Time for filing returns. (interprets § 6071(a)) - [Treas. Reg. § 44.6071-1](/26/reg/44.6071-1.md): Time for filing return. (interprets § 6071) - [Treas. Reg. § 53.6071-1](/26/reg/53.6071-1.md): Time for filing returns. (interprets § 6071) - [Treas. Reg. § 54.6071-1](/26/reg/54.6071-1.md): Time for filing returns. (interprets § 6071) - [Treas. Reg. § 55.6071-1](/26/reg/55.6071-1.md): Time for filing returns. (interprets § 6071) - [Treas. Reg. § 58.6071-1](/26/reg/58.6071-1.md): Time for filing returns. (interprets § 6071) - [Treas. Reg. § 156.6071-1](/26/reg/156.6071-1.md): Time for filing returns relating to greenmail. (interprets § 6071) - [Treas. Reg. § 157.6071-1](/26/reg/157.6071-1.md): Time for filing returns. (interprets § 6071) - [Treas. Reg. § 301.6071-1](/26/reg/301.6071-1.md): Time for filing returns and other documents. (interprets § 6071) ## Forms named in the regulations - [Form 4720](https://www.irs.gov/pub/irs-pdf/f4720.pdf) - [Form 720](https://www.irs.gov/pub/irs-pdf/f720.pdf) - [Form 8928](https://www.irs.gov/pub/irs-pdf/f8928.pdf) - [Form 708](https://www.irs.gov/pub/irs-pdf/f708.pdf) ## Final rules - [90 FR 3376](https://www.federalregister.gov/documents/2025/01/14/2025-00284/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from) (2025): Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates - [89 FR 55045](https://www.federalregister.gov/documents/2024/07/03/2024-14426/excise-tax-on-repurchase-of-corporate-stock-procedure-and-administration) (2024): Excise Tax on Repurchase of Corporate Stock-Procedure and Administration - [86 FR 4990](https://www.federalregister.gov/documents/2021/01/19/2021-00706/excise-taxes-transportation-of-persons-by-air-transportation-of-property-by-air-aircraft-management) (2021): Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services - [85 FR 5323](https://www.federalregister.gov/documents/2020/01/30/2020-00467/return-due-date-and-extended-due-date-changes) (2020): Return Due Date and Extended Due Date Changes - [84 FR 14008](https://www.federalregister.gov/documents/2019/04/09/2019-07010/regulations-to-prescribe-return-and-time-for-filing-for-payment-of-section-4960-4966-4967-and-4968) (2019): Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes - [84 FR 9231](https://www.federalregister.gov/documents/2019/03/14/2019-03474/eliminating-unnecessary-tax-regulations) (2019): Eliminating Unnecessary Tax Regulations - [82 FR 33441](https://www.federalregister.gov/documents/2017/07/20/2017-15209/return-due-date-and-extended-due-date-changes) (2017): Return Due Date and Extended Due Date Changes - [79 FR 78954](https://www.federalregister.gov/documents/2014/12/31/2014-30525/additional-requirements-for-charitable-hospitals-community-health-needs-assessments-for-charitable) (2014): Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return - [79 FR 64313](https://www.federalregister.gov/documents/2014/10/29/2014-25558/highway-use-tax-sold-vehicles-and-electronic-filing-taxable-period-beginning-july-1-2011) (2014): Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011 - [77 FR 72721](https://www.federalregister.gov/documents/2012/12/06/2012-29325/fees-on-health-insurance-policies-and-self-insured-plans-for-the-patient-centered-outcomes-research) (2012): Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund - [77 FR 24611](https://www.federalregister.gov/documents/2012/04/25/2012-9887/removal-of-regulations-requiring-3-withholding-by-government-entities) (2012): Removal of Regulations Requiring 3% Withholding by Government Entities - [76 FR 77672](https://www.federalregister.gov/documents/2011/12/14/2011-32069/employers-annual-federal-tax-return-and-modifications-to-the-deposit-rules) (2011): Employer's Annual Federal Tax Return and Modifications to the Deposit Rules - [76 FR 43121](https://www.federalregister.gov/documents/2011/07/20/2011-18244/highway-use-tax-filing-and-payment-for-taxable-period-beginning-july-1-2011) (2011): Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011 - [76 FR 26583](https://www.federalregister.gov/documents/2011/05/09/2011-10760/extension-of-withholding-to-certain-payments-made-by-government-entities) (2011): Extension of Withholding to Certain Payments Made by Government Entities - [75 FR 38700](https://www.federalregister.gov/documents/2010/07/06/2010-16237/excise-taxes-on-prohibited-tax-shelter-transactions-and-related-disclosure-requirements-disclosure) (2010): Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing - [74 FR 45994](https://www.federalregister.gov/documents/2009/09/08/E9-21225/employer-comparable-contributions-to-health-savings-accounts-under-section-4980g-and-requirement-of) (2009): Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G - [73 FR 23069](https://www.federalregister.gov/documents/2008/04/29/E8-9356/special-rules-to-reduce-section-1446-withholding) (2008): Special Rules To Reduce Section 1446 Withholding - [72 FR 36871](https://www.federalregister.gov/documents/2007/07/06/E7-12901/requirement-of-return-and-time-for-filing) (2007): Requirement of Return and Time for Filing - [71 FR 11](https://www.federalregister.gov/documents/2006/01/03/05-24565/time-for-filing-employment-tax-returns-and-modifications-to-the-deposit-rules) (2006): Time for Filing Employment Tax Returns and Modifications to the Deposit Rules - [69 FR 41192](https://www.federalregister.gov/documents/2004/07/08/04-15124/excise-tax-relating-to-structured-settlement-factoring-transactions) (2004): Excise Tax Relating to Structured Settlement Factoring Transactions - [67 FR 5471](https://www.federalregister.gov/documents/2002/02/06/02-2624/time-for-eligible-air-carriers-to-file-the-third-calendar-quarter-2001-form-720) (2002): Time for Eligible Air Carriers To File The Third Calendar Quarter 2001 Form 720 - [66 FR 41775](https://www.federalregister.gov/documents/2001/08/09/01-19927/deposits-of-excise-taxes) (2001): Deposits of Excise Taxes - [65 FR 50405](https://www.federalregister.gov/documents/2000/08/18/00-20851/extension-of-due-date-for-electronically-filed-information-returns-limitation-of-failure-to-pay) (2000): Extension of Due Date for Electronically Filed Information Returns; Limitation of Failure To Pay Penalty for Individuals During Period of Installment Agreement - [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax - [62 FR 53387](https://www.federalregister.gov/documents/1997/10/14/97-25998/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1997): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties - [62 FR 52256](https://www.federalregister.gov/documents/1997/10/07/97-26556/time-for-filing-form-4720-return) (1997): Time for Filing Form 4720 Return - [60 FR 62209](https://www.federalregister.gov/documents/1995/12/05/95-29094/political-expenditures-by-section-501c3-organizations) (1995): Political Expenditures by Section 501(c)(3) Organizations ## Proposed regulations (not in force) - [Prop. Treas. Reg. § 301.6071-2](/26/prop/301.6071-2_2010-22793.md): Time for filing statements of series and series organizations. (REG-119921-09, proposed 2010-09-14) ## Connections Cites: § 4901 Payment of tax; § 5732 Payment of tax Cited by: § 3302 Credits against tax Derived from: 1939 § 141; 1939 § 147; 1939 § 148; 1939 § 149; 1939 § 150; 1939 § 153(a); 1939 § 153(b); 1939 § 821(b); 1939 § 864(b); 1939 § 874(b)(3); 1939 § 1253; 1939 § 1420(c); 1939 § 1530(b); 1939 § 1604(a); 1939 § 1716(b); 1939 § 1852(a); 1939 § 1902(a)(1); 1939 § 2403(a); 1939 § 2451(a); 1939 § 2471; 1939 § 2555(b); 1939 § 2555(c); 1939 § 2701; 1939 § 2734(e); 1939 § 3233; 1939 § 3272(a); 1939 § 3310(a); 1939 § 3310(f)(1); 1939 § 3448(a); 1939 § 3461; 1939 § 3467; 1939 § 3469(d); 1939 § 3475(c); 1939 § 3491; 1939 § 3604(a); 1939 § 3611(b); 1939 § 3611(c); 1939 § 3779(b); 1939 § 3780(a); 1939 § 3791(a) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 749 - 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1428 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 724 - 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1957 - 2015-12-18: [Pub. L. 114-113](/26/act/114-113.md), 129 Stat. 3076