Treasury Regulations (26 C.F.R.)
26 CFR § 40.6091-1
Place for filing returns.
# (a) Quarterly returns.
Except as provided in paragraphs (b) and (c) of this section, returns must be filed in accordance with the instructions applicable to the form on which the return is made.
# (b)
Hand-carried returns—(1) Persons other than corporations. Returns of persons other than corporations that are filed by hand carrying must 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 legal residence of the person.
(2) Corporations. Returns of corporations that are filed by hand carrying must 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.
# (c) Monthly and semimonthly returns.
Monthly and semimonthly returns required under § 40.6011(a)-1(b) must be filed in accordance with the forms and instructions, or other published guidance.
[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]
Source: view the official text
In this part (21 sections)
- 40.0-1 · Introduction.
- 40.6011(a)-1 · (a)-1 Returns.
- 40.6011(a)-2 · (a)-2 Final returns.
- 40.6060-1 · Reporting requirements for tax return preparers.
- 40.6071(a)-1 · (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…
- 40.6109-1 · Tax return preparers furnishing identifying numbers for…
- 40.6151(a)-1 · (a)-1 Time and place for paying tax shown on return.
- 40.6302(a)-1 · (a)-1 Voluntary payments of excise taxes by electronic…
- 40.6302(c)-1 · (c)-1 Deposits.
- 40.6302(c)-2 · (c)-2 Special rules for September.
- 40.6302(c)-3 · (c)-3 Deposits under chapter 33.
- 40.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 40.6694-2 · Penalties for understatement due to an unreasonable…
- 40.6694-3 · Penalty for understatement due to willful, reckless, or…
- 40.6694-4 · Extension of period of collection when tax return preparer…
- 40.6695-1 · Other assessable penalties with respect to the preparation…
- 40.6696-1 · Claims for credit or refund by tax return preparers.
- 40.7701-1 · Tax return preparer.