Time for filing returns.

Official textecfr.govlast amended Jul 27, 2026

# (a) In general.

Except as provided in paragraph (b) of this section, returns required by § 157.6011-1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement factoring transaction.

# (b) Returns relating to structured settlement payment rights received before February 19, 2003.

Returns required by § 157.6011-1 that relate to structured settlement payment rights received on or before February 19, 2003, must be filed on or before May 20, 2003.

Source: view the official text

In this part (21 sections)

157.5891-1 · Imposition of excise tax on structured settlement…
157.6001-1 · Records, statements, and special returns.
157.6011-1 · General requirement of return, statement, or list.
157.6060-1 · Reporting requirements for tax return preparers.
157.6061-1 · Signing of returns and other documents.
157.6065-1 · Verification of returns.
157.6071-1 · Time for filing returns.
157.6081-1 · Automatic extension of time for filing a return due under…
157.6091-1 · Place for filing returns.
157.6107-1 · Tax return preparer must furnish copy of return or claim…
157.6109-1 · Tax return preparers furnishing identifying numbers for…
157.6151-1 · Time and place for paying of tax shown on returns.
157.6161-1 · Extension of time for paying tax.
157.6165-1 · Bonds where time to pay tax has been extended.
157.6694-1 · Section 6694 penalties applicable to tax return preparer.
157.6694-2 · Penalties for understatement due to an unreasonable…
157.6694-3 · Penalty for understatement due to willful, reckless, or…
157.6694-4 · Extension of period of collection when preparer pays 15…
157.6695-1 · Other assessable penalties with respect to the preparation…
157.6696-1 · Claims for credit or refund by tax return preparers.
157.7701-1 · Tax return preparer.

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