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Current as of October 02, 2022 | Updated by FindLaw Staff
(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.
Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.40.6091–1 Place for filing returns - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-40-6091-1/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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