26 C.F.R. § 1.6091-1

Place for filing returns or other documents

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(a) In general. Except as provided in § 1.6091-4, whenever a return, statement, or other document is required to be made under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code, and the place for filing such return, statement, or other document is not provided for by the Code, it shall be filed at the place prescribed by the regulations contained in this chapter.

(b) Place for filing certain information returns. (1) For the place for filing returns of partnership income, see paragraph (e)(1) of § 1.6031(a)-1.

(2) For the place for filing information returns by banks with respect to common trust funds, see § 1.6032-1.

(3) For the place for filing information returns by certain organizations exempt from taxation under section 501(a), see paragraph (e) of § 1.6033-1.

(4) For the place for filing information returns by trusts claiming charitable deductions under section 642(c), see paragraph (c) of § 1.6034-1.

(5) [Reserved]

(6) For the place for filing information returns relating to certain stock option transactions, see paragraph (c) of § 1.6039-1.

(7) For the place for filing returns of information reporting certain payments, see paragraph (a)(5) of § 1.6041-2 and § 1.6041-6.

(8) For the place for filing returns of information regarding payments of dividends, see paragraph (c) of § 1.6042-2 (relating to returns for calendar years after 1962).

(9) For the place for filing information returns by corporations relating to contemplated dissolution or liquidation, see paragraph (a) of § 1.6043-1.

(10) For the place for filing information returns by corporations relating to distributions in liquidation, see paragraph (a) of § 1.6043-2.

(11) For the place for filing returns of information regarding payments of patronage dividends, see paragraph (d) of § 1.6044-2.

(12) For the place for filing information returns relating to formation or reorganization of foreign corporations, see paragraph (j)(2) of § 1.6046-1.

(13) For the place for filing information returns regarding certain payments of interest, see paragraph (c) of § 1.6049-1.

(14) For the place for filing information returns with respect to payment of wages in the form of group-term life insurance, see paragraph (b) of § 1.6052-1.

(15) For the place for filing information returns on Forms 1042-S with respect to certain amounts paid to foreign persons, see instructions to the form.

(16) For the place for filing information returns on Form 5074 with respect to the allocation of individual income tax to Guam, see paragraph (b)(3) of § 1.935-1 and paragraph (d) of § 301.7654-1 of this chapter (Regulations on Procedure and Administration).

(17) For the place for filing information returns on Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” with respect to certain amounts paid on behalf of foreign partners, see the instructions to the form.

(c) Effective/Applicability date. Paragraph (b)(17) of this section shall apply to partnership taxable years beginning after April 29, 2008.

[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 6887, 31 FR 8814, June 24, 1966; T.D. 6922, 32 FR 8713, June 17, 1967; T.D. 7284, 38 FR 20829, Aug. 3, 1973; T.D. 7385, 40 FR 50264, Oct. 29, 1975; T.D. 8734, 62 FR 53493, Oct. 14, 1997; T.D. 9156, 69 FR 55744, Sept. 16, 2004; T.D. 9394, 73 FR 23085, Apr. 29, 2008; T.D. 9849, 84 FR 9237, Mar. 14, 2019]

Notes of Decisions

Cited in 5 cases, 1985–2015 · leading case: Swallows Holding, Ltd. v. Comm'r, 126 T.C. 96 (Tax Ct. 2006).

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Swallows Holding, Ltd. v. Comm'r, 126 T.C. 96 (Tax Ct. 2006). · cites it 2× “122. 8. The Code governs the "place" of filing returns as well as their "time" and "manner.”

Dingman v. Comm'r, 2011 T.C. Memo. 116 (Tax Ct. 2011). · cites it 2× “, provides that with an exception not applicable here, an income tax return required under the Code or regulations shall be filed at the place for filing specified in the Code or, if no place is specified, the return shall be filed at the place prescribed by regulations.”

Metals Refining, Ltd. v. Comm'r, 65 T.C.M. 2171 (Tax Ct. 1993). · cites it 2× “, the returns of a partnership doing business in the United States shall be filed with the District Director for the internal revenue district in which the partnership has its principal office or principal place of business within the United States.”

United States v. George Keith Garman, 748 F.2d 218 (4th Cir. 1985). “26 C.F.R. §§ 1.6091-1 et seq. The pertinent portion (§ 1.”

Cooper v. Comm'r, 2015 T.C. Memo. 72 (Tax Ct. 2015). · cites it 2× “6091-1(a), Income Tax Regs. , providing, in general, that if an income tax return is required to be filed and the place for filing the return is not designated by the Code, the return is to be filed at the place prescribed by regulations.”

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