Treasury Regulations · 26 CFR

§ 25.6091-1. Place for filing returns and other documents.

In effect eCFR current as of October 15, 2026

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 § 25.6091-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status: In the current eCFR
Issued: May 15, 1969 by T.D. 7012
Last amended: September 16, 2004 by T.D. 9156
Issued under: 26 U.S.C. § 6091
Length: 305 words · about 1 min to read
Cross-references: cites 2 Code sections and 0 regulations; cited by 2

¶(a) In general. If the donor is a resident of the United States, the gift tax return required by section 6019 shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office that serves the legal residence or principal place of business of the donor. If the donor is a nonresident (whether or not a citizen), and his principal place of business is served by a local Internal Revenue Service office, the gift tax return shall be filed with any person assigned the responsibility to receive returns in that office.

¶(b) Returns filed with service centers. Notwithstanding paragraph (a) of this section, unless a return is filed by hand carrying, whenever instructions applicable to gift tax returns provide that the returns be filed with a service center, the returns must be so filed in accordance with the instructions. Returns which are filed by hand carrying shall be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office in accordance with paragraph (a) of this section.

¶(c) Returns of certain nonresidents. If the donor is a nonresident (whether or not a citizen), and he does not have a principal place of business in the United States, the gift tax return required by section 6019, whether or not such return is made by hand carrying, shall be filed with the Internal Revenue Service Center, Philadelphia, Pennsylvania, or as designated on the return form or in the instructions issued with respect to such form.

(Secs. 6091, 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))

[T.D. 7012, 34 FR 7692, May 15, 1969, as amended by T.D. 7238, 37 FR 28737, Dec. 29, 1972; 39 FR 797, Jan. 3, 1974; T.D. 7495, 42 FR 33726, July 1, 1977; T.D. 9156, 69 FR 55745, Sept. 16, 2004]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

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.

September 16, 2004Amended by T.D. 9156 (69 FR 55745)
July 1, 1977Amended by T.D. 7495 (42 FR 33726)
January 3, 1974Amended (39 FR 797)
December 29, 1972Amended by T.D. 7238 (37 FR 28737)
May 15, 1969Issued by T.D. 7012 (34 FR 7692)

Where it sits in 26 CFR

Subchapter B Estate and gift taxes
Part 25 Gift tax; gifts made after december 31, 1954
Procedure and Administration