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26 U.S.C. § 6071

Time for filing returns and other documents

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6071, Time for filing returns and other documents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464017
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Full text

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. 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. 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. For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.