Treasury Regulations · 26 CFR
§ 1.6091-1. Place for filing returns or other documents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6091
Cite as 26 CFR § 1.6091-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- March 14, 2019 by T.D. 9849
- Issued under
- 26 U.S.C. § 6091
- Length
- 575 words · about 2 min to read
- Cross-references
- cites 3 Code sections and 17 regulations; cited by 2
¶(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.
¶(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).
¶(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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 501 Exemption from tax on corporations, certain trusts, etc.
- § 642 Special rules for credits and deductions
- § 1446 Withholding of tax on foreign partners’ share of effectively connected income
Regulations it cites
- § 1.6091-4 Exceptional cases.
- § 1.6031(a)-1 Return of partnership income.
- § 1.6032-1 Returns of banks with respect to common trust funds.
- § 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
- § 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- § 1.6039-1 Returns required in connection with certain options.
- § 1.6041-2 Return of information as to payments to employees.
- § 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
- § 1.6042-2 Returns of information as to dividends paid.
- § 1.6043-1 Return regarding corporate dissolution or liquidation.
- § 1.6043-2 Return of information respecting distributions in liquidation.
- § 1.6044-2 Returns of information as to payments of patronage dividends.
- § 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- § 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
- § 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance.
- § 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- § 301.7654-1 Coordination of U.S. and Guam individual income taxes.
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9849 (84 FR 9237)
- Amended by T.D. 9394 (73 FR 23085)
- Amended by T.D. 9156 (69 FR 55744)
- Amended by T.D. 8734 (62 FR 53493)
- Amended by T.D. 7385 (40 FR 50264)
- Amended by T.D. 7284 (38 FR 20829)
- Amended by T.D. 6922 (32 FR 8713)
- Amended by T.D. 6887 (31 FR 8814)
- Issued by T.D. 6500 (25 FR 12108)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Place for Filing Returns or Other Documents
Nearby sections
- § 1.6091-1 Place for filing returns or other documents.
- § 1.6091-2 Place for filing income tax returns.
- § 1.6091-3 Filing certain international income tax returns.
- § 1.6091-4 Exceptional cases.