Cases: Espinoza v. Commissioner, 78 T.C. 412 (1982); Appleton v. Commissioner, 140 T.C. 273 (2013); Swallows Holding, Ltd. v. Commissioner, 126 T.C. 96 (2006)
Forms: Form 1120; Form 730; Form 1042-S; Form 5074
Final rules 12
(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.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
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(b) Tax returns In the case of returns of tax required under authority of part II of this subchapter—
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(1) Persons other than corporations
Amended 1966
- 1966 Pub. L. 89-713 Pub. L. 89–713, § 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).
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(A) General rule Except as provided in subparagraph (B), a return (other than a corporation return) shall be made to the Secretary—
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(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
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(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—
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1204(c)(3)(A), 1906(b)(13)(A), added cl. (v) and struck out in provision following cl. (v) “or his delegate” after “Secretary”.
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(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),
Amended 1978, 1981, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1272(d)(10), substituted “Guam, American Samoa, or the Northern Mariana Islands” for “possessions of the United States”.
- 1981 Pub. L. 97-34 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 Pub. L. 95-615 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”.
(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,
Amended 1987
- 1987 Pub. L. 100-203 Pub. L. 100–203 inserted reference to section 6852(a).
shall be made at such place as the Secretary may by regulations designate.
(2) Corporations
Amended 1966
- 1966 Pub. L. 89-713 Pub. L. 89–713, § 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).
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(A) General rule Except as provided in subparagraph (B), a return of a corporation shall be made to the Secretary—
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(i) in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or
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(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—
Amended 1976, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(d)(1)(D)(xviii), redesignated cl. (iv) as (iii). Former cl. (iii) redesignated (ii).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 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.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 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.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 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”.
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(i) corporations which have no principal place of business or principal office or agency in any internal revenue district,
(ii) foreign corporations, and
Amended 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(d)(1)(D)(xviii), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which read as follows: “corporations which claim the benefits of section 936 (relating to possession tax credit),”.
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(266), struck out “and” after “credit),”.
(iii) corporations with respect to which an assessment was made under section 6851(a) (relating to termination assessments) with respect to the taxable year,
Amended 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(d)(1)(D)(xviii), redesignated cl. (iv) as (iii). Former cl. (iii) redesignated (ii).
shall be made at such place as the Secretary may by regulations designate.
(3) Estate tax returns
Amended 1970
- 1970 Pub. L. 91-614 Pub. L. 91–614, § 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.
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(A) General rule Except as provided in subparagraph (B), returns of estate tax required under section 6018 shall be made to the Secretary—
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(i) in the internal revenue district in which was the domicile of the decedent at the time of his death, or
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(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.
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(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.
Amended 1966, 1970
- 1970 Pub. L. 91-614 Pub. L. 91–614, § 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 Pub. L. 89-713 Pub. L. 89–713, § 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)”.
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(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.
Amended 1966
- 1966 Pub. L. 89-713 Pub. L. 89–713, § 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)”.
(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).
Amended 1986, 1989
- 1989 Pub. L. 101-239 Pub. L. 101–239 inserted “section 4181 or” before “subtitle E”.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1879(r)(1), added par. (6).