---
kind: "range"
citation: "26 C.F.R. §§ 1.6091-1–1.6091-3"
title: "26"
from: "1.6091-1"
to: "1.6091-3"
count: 3
url: "https://uscodex.org/cfr/26/1.6091-1..1.6091-3"
---

# §1.6091-1. Place for filing returns or other documents.

- (a) **In general.** Except as provided in [§ 1.6091-4](/cfr/26/1.6091-4.md), whenever a return, statement, or other document is required to be made under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code, and the place for filing such return, statement, or other document is not provided for by the Code, it shall be filed at the place prescribed by the regulations contained in this chapter.
- (b) **Place for filing certain information returns.**
  - (1) For the place for filing returns of partnership income, see paragraph (e)(1) of § 1.6031(a)-1.
  - (2) For the place for filing information returns by banks with respect to common trust funds, see [§ 1.6032-1](/cfr/26/1.6032-1.md).
  - (3) For the place for filing information returns by certain organizations exempt from taxation under [section 501(a)](/cfr/26/501.md?p=a), see [paragraph (e)](/cfr/26/1.6033-1.md?p=e) of § 1.6033-1.
  - (4) For the place for filing information returns by trusts claiming charitable deductions under [section 642(c)](/cfr/26/642.md?p=c), see [paragraph (c)](/cfr/26/1.6034-1.md?p=c) of § 1.6034-1.
  - (5) [Reserved]
  - (6) For the place for filing information returns relating to certain stock option transactions, see [paragraph (c)](/cfr/26/1.6039-1.md?p=c) of § 1.6039-1.
  - (7) For the place for filing returns of information reporting certain payments, see [paragraph (a)(5)](/cfr/26/1.6041-2.md?p=a-5) of § 1.6041-2 and [§ 1.6041-6](/cfr/26/1.6041-6.md).
  - (8) For the place for filing returns of information regarding payments of dividends, see [paragraph (c)](/cfr/26/1.6042-2.md?p=c) of § 1.6042-2 (relating to returns for calendar years after 1962).
  - (9) For the place for filing information returns by corporations relating to contemplated dissolution or liquidation, see [paragraph (a)](/cfr/26/1.6043-1.md?p=a) of § 1.6043-1.
  - (10) For the place for filing information returns by corporations relating to distributions in liquidation, see [paragraph (a)](/cfr/26/1.6043-2.md?p=a) of § 1.6043-2.
  - (11) For the place for filing returns of information regarding payments of patronage dividends, see [paragraph (d)](/cfr/26/1.6044-2.md?p=d) of § 1.6044-2.
  - (12) For the place for filing information returns relating to formation or reorganization of foreign corporations, see [paragraph (j)(2)](/cfr/26/1.6046-1.md?p=j-2) of § 1.6046-1.
  - (13) For the place for filing information returns regarding certain payments of interest, see [paragraph (c)](/cfr/26/1.6049-1.md?p=c) of § 1.6049-1.
  - (14) For the place for filing information returns with respect to payment of wages in the form of group-term life insurance, see [paragraph (b)](/cfr/26/1.6052-1.md?p=b) of § 1.6052-1.
  - (15) For the place for filing information returns on Forms 1042-S with respect to certain amounts paid to foreign persons, see instructions to the form.
  - (16) For the place for filing information returns on Form 5074 with respect to the allocation of individual income tax to Guam, see [paragraph (b)(3)](/cfr/26/1.935-1.md?p=b-3) of § 1.935-1 and [paragraph (d)](/cfr/26/301.7654-1.md?p=d) of § 301.7654-1 of this chapter (Regulations on Procedure and Administration).
  - (17) For the place for filing information returns on Form 8805, “Foreign Partner's Information Statement of [Section 1446](/cfr/26/1446.md) Withholding Tax,” with respect to certain amounts paid on behalf of foreign partners, see the instructions to the form.
- (c) **Effective/Applicability date.** [Paragraph (b)(17)](#b-17) of this section shall apply to partnership taxable years beginning after April 29, 2008.

# §1.6091-2. Place for filing income tax returns.


Except as provided in [§ 1.6091-3](/cfr/26/1.6091-3.md) (relating to certain international income tax returns) and [§ 1.6091-4](/cfr/26/1.6091-4.md) (relating to exceptional cases):

- (a) **Individuals, estates, and trusts.**
  - (1) Except as provided in [paragraph (c)](#c) of this section, income tax returns of individuals, estates, and trusts shall be filed with any person assigned the responsibility to receive returns at the local Internal Revenue Service office that serves the legal residence or principal place of business of the person required to make the return.
  - (2) An individual employed on a salary or commission basis who is not also engaged in conducting a commercial or professional enterprise for profit on his own account does not have a “principal place of business” within the meaning of this section.
- (b) **Corporations.** Except as provided in [paragraph (c)](#c) of this section, income tax returns of corporations shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office that serves the principal place of business or principal office or agency of the corporation.
- (c) **Returns filed with service centers.** Notwithstanding paragraphs [(a)](#a) and [(b)](#b) of this section, whenever instructions applicable to income tax returns provide that the returns be filed with a service center, the returns must be so filed in accordance with the instructions.
- (d) **Hand-carried returns.** Notwithstanding paragraphs (1) and (2) of section 6091(b) and [paragraph (c)](#c) of this section:
  - (1) **Persons other than corporations.** Returns of persons other than corporations which are filed by hand carrying shall be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office as provided in [paragraph (a)](#a) of this section.
  - (2) **Corporations.** Returns of corporations which are filed by hand carrying shall be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office as provided in [paragraph (b)](#b) of this section.
- (e) **Amended returns.** In the case of amended returns filed after April 14, 1968, except as provided in [paragraph (d)](#d) of this section:
  - (1) **Persons other than corporations.** Amended returns of persons other than corporations shall be filed with the service center serving the legal residence or principal place of business of the person required to make the return.
  - (2) **Corporations.** Amended returns of corporations shall be filed with the service center serving the principal place of business or principal office or agency of the corporation.
- (f) **Returns of persons subject to a termination assessment.** Notwithstanding [paragraph (c)](#c) of this section:
  - (1) **Persons other than corporations.** Returns of persons other than corporations with respect to whom an assessment was made under [section 6851(a)](/cfr/26/6851.md?p=a) with respect to the taxable year shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office as provided in [paragraph (a)](#a) of this section.
  - (2) **Corporations.** Returns of corporations with respect to whom an assessment was made under [section 6851(a)](/cfr/26/6851.md?p=a) with respect to the taxable year shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office as provided in [paragraph (b)](#b) of this section.
- (g) **Returns of persons subject to a termination assessment.** Notwithstanding [paragraph (c)](#c) of this section, income tax returns of persons with respect to whom an income tax assessment was made under [section 6852(a)](/cfr/26/6852.md?p=a) with respect to the taxable year must be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office as provided in paragraphs [(a)](#a) and [(b)](#b) of this section.

# §1.6091-3. Filing certain international income tax returns.


The following income tax returns shall be filed as directed in the applicable forms and instructions:

- (a) **Income tax returns on which all, or a portion, of the tax is to be paid in foreign currency.** See [§§ 301.6316-1 to 301.6316-6](/cfr/26/301.6316-1..301.6316-6.md) inclusive, and §§ [301.6316-8](/cfr/26/301.6316-8.md) and [301.6316-9](/cfr/26/301.6316-9.md) of this chapter (Regulations on Procedure and Administration).
- (b) Income tax returns on an individual citizen of the United States whose principal place of abode for the period with respect to which the return is filed is outside the United States. A taxpayer's principal place of abode will be considered to be outside the United States if his legal residence is outside the United States or if his return bears a foreign address.
- (c) Income tax returns of an individual citizen of a possession of the United States (whether or not a citizen of the United States) who has no legal residence or principal place of business in any internal revenue district in the United States.
- (d) Except in the case of any departing alien return under [section 6851](/cfr/26/6851.md) and [§ 1.6851-2](/cfr/26/1.6851-2.md), the income tax return of any nonresident alien (other than one treated as a resident under section [6013 (g)](/cfr/26/6013.md?p=g) or [(h)](/cfr/26/6013.md?p=h)).
- (e) The income tax return of an estate or trust the fiduciary of which is outside the United States and has no legal residence or principal place of business in any internal revenue district in the United States.
- (f) **Income tax returns of foreign corporations.**
- (g) The return by a withholding agent of the income tax required to be withheld at source under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, as provided in [§ 1.1461-2](/cfr/26/1.1461-2.md).
- (h) Income tax returns of persons who claim the benefits of [section 911](/cfr/26/911.md) (relating to earned income from sources without the United States).
- (i) Income tax returns of corporations which claim the benefits of [section 922](/cfr/26/922.md) (relating to special deduction for Western Hemisphere trade corporations) except in the case of consolidated returns filed pursuant to the regulations under [section 1502](/cfr/26/1502.md).
- (j) Income tax returns of persons who claim the benefits of [section 931](/cfr/26/931.md) (relating to income from sources within possessions of the United States).
- (k) Income tax returns of persons who claim the benefits of [section 933](/cfr/26/933.md) (relating to income from sources within Puerto Rico).
- (l) Income tax returns of corporations which claim the benefits of [section 941](/cfr/26/941.md) (relating to the special deduction for China Trade Act corporations).