Treasury Regulations · 26 CFR
§ 301.6091-1. Place for filing returns and 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 § 301.6091-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 4, 1968 by T.D. 6950
- Last amended
- September 16, 2004 by T.D. 9156
- Issued under
- 26 U.S.C. § 6091
- Length
- 534 words · about 2 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 17
¶(a) General rule. For provisions concerning the place for filing returns, including hand-carried returns, see the regulations relating to the particular tax. Except as provided in paragraph (b) of this section, for provisions concerning the place for filing documents other than returns, see the regulations relating to the particular tax.
¶(b) Exception for hand-carried documents other than returns. Notwithstanding any other provisions of this chapter—
¶(1) Persons other than corporations. If a document, other than a return, of a person (other than a corporation) is hand carried, and if the document is otherwise required to be filed with a service center, such document may be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office that serves the legal residence or principal place of business of such person, or, in the case of an estate, the local Internal Revenue Service office serving the domicile of the decedent at the time of his death. A document may also be filed by hand carrying such document to the appropriate service center, or, in the case of a document required to be filed with an office of the Alcohol and Tobacco Tax and Trade Bureau, by hand carrying as specified in regulations of the Alcohol and Tobacco Tax and Trade Bureau, see, 27 CFR chapter I, subchapter F.
¶(2) Corporations. If a document, other than a return, of a corporation is hand carried, and if the document is otherwise required to be filed with a service center, such document may be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office that serves the principal place of business or principal office or agency of the corporation. A document may also be filed by hand carrying such document to the appropriate service center, or, in the case of a document required to be filed with an office of the Alcohol and Tobacco Tax and Trade Bureau, by hand carrying as specified in regulations of the Alcohol and Tobacco Tax and Trade Bureau, see, 27 CFR chapter I, subchapter F.
¶(c) Definition of hand carried. For purposes of this section and section 6091(b)(4) and the regulations issued thereunder, a return or document will be considered to be hand carried if it is brought to the any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office by the person required to file the return or other document, or by his agent. Examples of persons who will be considered to be agents, for purposes of the preceding sentence, are: Members of the taxpayer's family, an employee of the taxpayer, the taxpayer's attorney, accountant, or tax advisor, and messengers employed by the taxpayer. A return or document will not be considered to be hand carried if it is sent to the Internal Revenue Service through the U.S. Mail.
[T.D. 6950, 33 FR 5359, Apr. 4, 1968, as amended by T.D. 7008, 34 FR 3673, Mar. 1, 1969; T.D. 7012, 34 FR 7697, May 15, 1969; T.D. 7188, 37 FR 12794, June 29, 1972; T.D. 7238, 37 FR 28739, Dec. 29, 1972; T.D. ATF-33, 41 FR 44038, Oct. 6, 1976; T.D. 7495, 42 FR 33727, July 1, 1977; T.D. 9156, 69 FR 55747, Sept. 16, 2004]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 17 other regulations
- § 1.6073-1 Time and place for filing declarations of estimated income tax by individuals.
- § 1.6073-4 Extension of time for filing declarations by individuals.
- § 1.6074-1 Time and place for filing declarations of estimated income tax by corporations.
- § 1.6074-3 Extension of time for filing declarations by corporations.
- § 1.6081-1 Extension of time for filing returns.
- § 1.6091-2 Place for filing income tax returns.
- § 1.6153-4 Extension of time for paying the estimated tax.
- § 1.6411-1 Tentative carryback adjustments.
- § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation.
- § 20.6081-1 Extension of time for filing the return.
- § 25.2513-3 Revocation of consent.
- § 31.6081(a)-1 Extensions of time for filing returns and other documents.
- § 31.6413(c)-1 Special refunds.
- § 36.3121(l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership.
- § 44.6091-1 Place for filing returns.
- § 301.6402-2 Claims for credit or refund.
- § 301.6404-1 Abatements.
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. 9156 (69 FR 55747)
- Amended by T.D. 7495 (42 FR 33727)
- Amended by T.D. ATF-33 (41 FR 44038)
- Amended by T.D. 7238 (37 FR 28739)
- Amended by T.D. 7188 (37 FR 12794)
- Amended by T.D. 7012 (34 FR 7697)
- Amended by T.D. 7008 (34 FR 3673)
- Issued by T.D. 6950 (33 FR 5359)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6074-1 Time for filing declarations of estimated income tax by corporations.
- § 301.6075-1 Time for filing estate and gift tax returns.
- § 301.6081-1 Extension of time for filing returns.
- § 301.6081-2 Automatic extension of time for filing an information return with respect to certain foreign trusts.
- § 301.6091-1 Place for filing returns and other documents.
- § 301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972.
- § 301.6101-1 Period covered by returns or other documents.
- § 301.6102-1 Computations on returns or other documents.
- § 301.6103(a)-1 Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration.