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26 U.S.C. § 6071 — Time for filing returns and other documents

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 158 words · no verdicts yet

in plain englishAI-generated · not legal advice

The Secretary sets filing times when the tax code does not. Certain electronic information returns are due March 31, while wage and nonemployee-compensation reports are due January 31.

(a) When this title does not set a deadline, the Secretary must set one by regulation for every required return, statement, or document. (b) Electronically filed returns under subpart B, except returns and statements for nonemployee compensation, are due by March 31 of the following year. (c) Forms W-2 and W-3 and returns or statements reporting nonemployee compensation are due by January 31 of the following year. (d) Special-tax payment deadlines before certain trades or businesses are in sections 4901 and 5732.

the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1958Amended · Pub. L. 85-859 · 72 Stat. 1428
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 1998Amended · Pub. L. 105-206 · 112 Stat. 724
  • 2005Amended · Pub. L. 109-59 · 119 Stat. 1957
  • 2015Amended · Pub. L. 114-113 · 129 Stat. 3076

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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