# 26 U.S.C. § 6091: Place for filing returns or other documents

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6091>. Cite pinpoints as 26 U.S.C. § 6091(a)(1).

## § 6091(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.

## § 6091(b) Tax returns

In the case of returns of tax required under authority of part II of this subchapter—

**§ 6091(b)(1) Persons other than corporations.**

**§ 6091(b)(1)(A) General rule.** Except as provided in subparagraph (B), a return (other than a corporation return) shall be made to the Secretary—

**§ 6091(b)(1)(A)(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

**§ 6091(b)(1)(A)(ii)** at a service center serving the internal revenue district referred to in clause (i),

as the Secretary may by regulations designate.

**§ 6091(b)(1)(B) Exception.** Returns of—

**§ 6091(b)(1)(B)(i)** persons who have no legal residence or principal place of business in any internal revenue district,

**§ 6091(b)(1)(B)(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,

**§ 6091(b)(1)(B)(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),

**§ 6091(b)(1)(B)(iv)** nonresident alien persons, and

**§ 6091(b)(1)(B)(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.

**§ 6091(b)(2) Corporations.**

**§ 6091(b)(2)(A) General rule.** Except as provided in subparagraph (B), a return of a corporation shall be made to the Secretary—

**§ 6091(b)(2)(A)(i)** in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or

**§ 6091(b)(2)(A)(ii)** at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.

**§ 6091(b)(2)(B) Exception.** Returns of—

**§ 6091(b)(2)(B)(i)** corporations which have no principal place of business or principal office or agency in any internal revenue district,

**§ 6091(b)(2)(B)(ii)** foreign corporations, and

**§ 6091(b)(2)(B)(iii)** 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.

**§ 6091(b)(3) Estate tax returns.**

**§ 6091(b)(3)(A) General rule.** Except as provided in subparagraph (B), returns of estate tax required under section 6018 shall be made to the Secretary—

**§ 6091(b)(3)(A)(i)** in the internal revenue district in which was the domicile of the decedent at the time of his death, or

**§ 6091(b)(3)(A)(ii)** at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.

**§ 6091(b)(3)(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.

**§ 6091(b)(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.

**§ 6091(b)(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.

**§ 6091(b)(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).

## Regulations

- [Treas. Reg. § 1.6091-1](/26/reg/1.6091-1.md): Place for filing returns or other documents. (interprets § 6091)
- [Treas. Reg. § 1.6091-2](/26/reg/1.6091-2.md): Place for filing income tax returns. (interprets § 6091)
- [Treas. Reg. § 1.6091-3](/26/reg/1.6091-3.md): Filing certain international income tax returns. (interprets § 6091)
- [Treas. Reg. § 1.6091-4](/26/reg/1.6091-4.md): Exceptional cases. (interprets § 6091)
- [Treas. Reg. § 20.6091-1](/26/reg/20.6091-1.md): Place for filing returns or other documents. (interprets § 6091)
- [Treas. Reg. § 20.6091-2](/26/reg/20.6091-2.md): Exceptional cases. (interprets § 6091)
- [Treas. Reg. § 25.6091-1](/26/reg/25.6091-1.md): Place for filing returns and other documents. (interprets § 6091)
- [Treas. Reg. § 25.6091-2](/26/reg/25.6091-2.md): Exceptional cases. (interprets § 6091)
- [Treas. Reg. § 28.6091-1](/26/reg/28.6091-1.md): Place for filing returns. (interprets § 6091)
- [Treas. Reg. § 31.6091-1](/26/reg/31.6091-1.md): Place for filing returns. (interprets § 6091)
- [Treas. Reg. § 40.6091-1](/26/reg/40.6091-1.md): Place for filing returns. (interprets § 6091)
- [Treas. Reg. § 41.6091-1](/26/reg/41.6091-1.md): Place for filing returns. (interprets § 6091)
- [Treas. Reg. § 44.6091-1](/26/reg/44.6091-1.md): Place for filing returns. (interprets § 6091)
- [Treas. Reg. § 53.6091-1](/26/reg/53.6091-1.md): Place for filing chapter 42 tax returns. (interprets § 6091)
- [Treas. Reg. § 53.6091-2](/26/reg/53.6091-2.md): Exceptional cases. (interprets § 6091)
- [Treas. Reg. § 54.6091-1](/26/reg/54.6091-1.md): Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G. (interprets § 6091)
- [Treas. Reg. § 55.6091-1](/26/reg/55.6091-1.md): Place for filing Chapter 44 tax returns. (interprets § 6091)
- [Treas. Reg. § 55.6091-2](/26/reg/55.6091-2.md): Exceptional cases. (interprets § 6091)
- [Treas. Reg. § 58.6091-1](/26/reg/58.6091-1.md): Place for filing tax returns under chapter 37 of the Internal Revenue Code. (interprets § 6091)
- [Treas. Reg. § 156.6091-1](/26/reg/156.6091-1.md): Place for filing chapter 54 (Greenmail) tax returns. (interprets § 6091)
- [Treas. Reg. § 156.6091-2](/26/reg/156.6091-2.md): Exceptional cases. (interprets § 6091)
- [Treas. Reg. § 157.6091-1](/26/reg/157.6091-1.md): Place for filing returns. (interprets § 6091)
- [Treas. Reg. § 301.6091-1](/26/reg/301.6091-1.md): Place for filing returns and other documents. (interprets § 6091)

## Forms named in the regulations

- [Form 1120](https://www.irs.gov/pub/irs-pdf/f1120.pdf)
- [Form 730](https://www.irs.gov/pub/irs-pdf/f730.pdf)
- [Form 1042-S](https://www.irs.gov/pub/irs-pdf/f1042s.pdf)
- [Form 5074](https://www.irs.gov/pub/irs-pdf/f5074.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
- [84 FR 9231](https://www.federalregister.gov/documents/2019/03/14/2019-03474/eliminating-unnecessary-tax-regulations) (2019): Eliminating Unnecessary Tax Regulations
- [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
- [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
- [69 FR 55743](https://www.federalregister.gov/documents/2004/09/16/04-19478/place-for-filing) (2004): Place for Filing
- [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
- [66 FR 41775](https://www.federalregister.gov/documents/2001/08/09/01-19927/deposits-of-excise-taxes) (2001): Deposits of Excise Taxes
- [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
- [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

## Leading cases

- [Espinoza v. Commissioner, 78 T.C. 412 (1982)](https://www.courtlistener.com/opinion/4705532/espinoza-v-commissioner/)
- [Appleton v. Commissioner, 140 T.C. 273 (2013)](https://www.courtlistener.com/opinion/4697449/appleton-v-commr/)
- [Swallows Holding, Ltd. v. Commissioner, 126 T.C. 96 (2006)](https://www.courtlistener.com/opinion/4696960/swallows-holding-ltd-v-commr/)

## Connections

Cites: § 911 Citizens or residents of the United States living abroad; § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands; § 933 Income from sources within Puerto Rico; § 4181 Imposition of tax; § 6018 Estate tax returns; § 6851 Termination assessments of income tax

Cited by: none

Derived from: 1939 § 53; 1939 § 58; 1939 § 60; 1939 § 141; 1939 § 143(c); 1939 § 147; 1939 § 148; 1939 § 149; 1939 § 150; 1939 § 153(a); 1939 § 153(b); 1939 § 820; 1939 § 821(c); 1939 § 864(c); 1939 § 874(b)(3); 1939 § 1006(b); 1939 § 1253; 1939 § 1420(c); 1939 § 1530(b); 1939 § 1604(a); 1939 § 1716(c); 1939 § 1852(b); 1939 § 1902(a)(2); 1939 § 2403(a); 1939 § 2451(a); 1939 § 2471; 1939 § 2555(c)(1); 1939 § 2701; 1939 § 2734(e); 1939 § 3233; 1939 § 3272(a); 1939 § 3291; 1939 § 3448(a); 1939 § 3461; 1939 § 3467; 1939 § 3469(d); 1939 § 3475(c); 1939 § 3491; 1939 § 3604(a); 1939 § 3611(a)(1); 1939 § 3611(c); 1939 § 3779(a); 1939 § 3780(a); 1939 § 3791(a)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 752
- 1966-11-02: [Pub. L. 89-713](/26/act/89-713.md), 80 Stat. 1107
- 1970-12-31: [Pub. L. 91-614](/26/act/91-614.md), 84 Stat. 1838
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1647
- 1978-11-08: [Pub. L. 95-615](/26/act/95-615.md), 92 Stat. 3100
- 1980-04-01: [Pub. L. 96-222](/26/act/96-222.md), 94 Stat. 223
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 194
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2594
- 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330
- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2429
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1197