26 U.S. Code § 6071 - Time for filing returns and other documents

§ 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85–859, title II, § 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2002(a), July 22, 1998, 112 Stat. 724; Pub. L. 109–59, title XI, § 11125(b)(21), Aug. 10, 2005, 119 Stat. 1957; Pub. L. 114–113, div. Q, title II, § 201(a), (c), Dec. 18, 2015, 129 Stat. 3076.)
Amendments

2015—Subsec. (b). Pub. L. 114–113, § 201(c), substituted “subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation)” for “subparts B and C of part III of this subchapter”.

Subsecs. (c), (d). Pub. L. 114–113, § 201(a), added subsec. (c) and redesignated former subsec. (c) as (d).

2005—Subsec. (c). Pub. L. 109–59 substituted “section 5732” for “section 5142”.

1998—Subsecs. (b), (c). Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c).

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1958—Subsec. (b). Pub. L. 85–859 inserted reference to section 5142 of this title.

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title II, § 201(d), Dec. 18, 2015, 129 Stat. 3076, provided that:

“(1)In general.—
Except as provided in paragraph (2), the amendments made by this section [amending this section and section 6402 of this title] shall apply to returns and statements relating to calendar years beginning after the date of the enactment of this Act [Dec. 18, 2015].
“(2)Date for certain refunds.—
The amendment made by subsection (b) [amending section 6402 of this title] shall apply to credits or refunds made after December 31, 2016.”

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

Effective Date of 1998 Amendment

Pub. L. 105–206, title II, § 2002(c), July 22, 1998, 112 Stat. 724, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after December 31, 1999.”

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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26 CFR - Internal Revenue

26 CFR Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

26 CFR Part 40 - EXCISE TAX PROCEDURAL REGULATIONS

26 CFR Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

26 CFR Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

26 CFR Part 57 - HEALTH INSURANCE PROVIDERS FEE

26 CFR Part 154

26 CFR Part 156 - EXCISE TAX ON GREENMAIL

26 CFR Part 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 31 - ALCOHOL BEVERAGE DEALERS

27 CFR Part 53 - MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION

 

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