Treasury Regulations · 26 CFR
§ 40.6091-1. Place for filing returns.
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 § 40.6091-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 22, 1992 by T.D. 8442
- Last amended
- December 6, 2012 by T.D. 9602
- Issued under
- 26 U.S.C. § 6091
- Length
- 192 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
[T.D. 8442, 57 FR 48177, Oct. 22, 1992, as amended by T.D. 8968, 66 FR 41776, Aug. 9, 2001; T.D. 9158, 69 FR 55744, Sept. 16, 2004; T.D. 9602, 77 FR 72728, Dec. 6, 2012]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
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. 9602 (77 FR 72728)
- Amended by T.D. 9158 (69 FR 55744)
- Amended by T.D. 8968 (66 FR 41776)
- Issued by T.D. 8442 (57 FR 48177)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 40 Excise tax procedural regulations
Nearby sections
- § 40.6011(a)-1 Returns.
- § 40.6011(a)-2 Final returns.
- § 40.6060-1 Reporting requirements for tax return preparers.
- § 40.6071(a)-1 Time for filing returns.
- § 40.6091-1 Place for filing returns.
- § 40.6101-1 Period covered by returns.
- § 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 40.6151(a)-1 Time and place for paying tax shown on return.