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.

Aug. 16, 1954, ch. 736 68A Stat. 749 Pub. L. 85–859, title II, § 204(1)Sept. 2, 195872 Stat. 1428 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 105–206, title II, § 2002(a)July 22, 1998112 Stat. 724 Pub. L. 109–59, title XI, § 11125(b)(21)Aug. 10, 2005119 Stat. 1957 Pub. L. 114–113, div. Q, title II, § 201(a)Dec. 18, 2015129 Stat. 3076 (, ; , , ; , , ; , , ; , , ; , (c), , .)

Editorial Notes

Amendments

Pub. L. 114–113, § 201(c)2015—Subsec. (b). , 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”.

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

Pub. L. 109–592005—Subsec. (c). substituted “section 5732” for “section 5142”.

Pub. L. 105–2061998—Subsecs. (b), (c). added subsec. (b) and redesignated former subsec. (b) as (c).

Pub. L. 94–4551976—Subsec. (a). struck out “or his delegate” after “Secretary”.

Pub. L. 85–859 section 5142 of this title1958—Subsec. (b). inserted reference to .

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title II, § 201(d)Dec. 18, 2015129 Stat. 3076

“(1)

In general .—

section 6402 of this titleDec. 18, 2015Except as provided in paragraph (2), the amendments made by this section [amending this section and ] shall apply to returns and statements relating to calendar years beginning after the date of the enactment of this Act [].

“(2)

Date for certain refunds .—

section 6402 of this titleDecember 31, 2016The amendment made by subsection (b) [amending ] shall apply to credits or refunds made after .”

, , , provided that:

Effective Date of 2005 Amendment

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

Effective Date of 1998 Amendment

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

, , , provided that:

Effective Date of 1958 Amendment

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