26 U.S.C. § 6071
Time for filing returns and other documents
# (a) General rule
When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.
# (b) Electronically filed information returns
Returns made under subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation) which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.
# (c) Returns and statements relating to employee wage information and nonemployee compensation
Forms W–2 and W–3 and any returns or statements required by the Secretary to report nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.
# (d) Special taxes
For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.
Source: view the official text
Cited by 26
- 26 CFR § 1.199A-11 — Wage limitation for the section 199A(g) deduction.
- 26 CFR § 1.199A-2 — Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
- 26 CFR § 1.856-0 — Revenue Act of 1978 amendments not included.
- 26 CFR § 1.856-1 — Definition of real estate investment trust.
- 26 CFR § 1.856-2 — Limitations.
- 26 CFR § 1.856-3 — Definitions.
- 26 CFR § 1.856-4 — Rents from real property.
- 26 CFR § 1.856-5 — Interest.
- 26 CFR § 1.856-6 — Foreclosure property.
- 26 CFR § 1.856-7 — Certain corporations, etc., that are considered to meet the gross income requirements.
- 26 CFR § 1.856-8 — Revocation or termination of election.
- 26 CFR § 1.857-1 — Taxation of real estate investment trusts.
Show 14 more
- 26 CFR § 1.857-10 — Information returns.
- 26 CFR § 1.857-2 — Real estate investment trust taxable income and net capital gain.
- 26 CFR § 1.857-3 — Net income from foreclosure property.
- 26 CFR § 1.857-4 — Tax imposed by reason of the failure to meet certain source-of-income requirements.
- 26 CFR § 1.857-5 — Net income and loss from prohibited transactions.
- 26 CFR § 1.857-6 — Method of taxation of shareholders of real estate investment trusts.
- 26 CFR § 1.857-7 — Earnings and profits of a real estate investment trust.
- 26 CFR § 1.857-8 — Records to be kept by a real estate investment trust.
- 26 CFR § 1.857-9 — Information required in returns of shareholders.
- 26 CFR § 1.858-1 — Dividends paid by a real estate investment trust after close of taxable year.
- 26 CFR § 31.6051-2 — Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
- 26 CFR § 44.4412-1 — Registration.
- 26 CFR § 44.6151-1 — Time and place for paying taxes.
- 26 U.S.C. § 3302 — Credits against tax
Nearby sections (25 sections)
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- 6065 · Verification of returns
- 6071 · Time for filing returns and other documents
- 6072 · Time for filing income tax returns
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