26 U.S.C. § 6091 — Place for filing returns or other documents

(a) General rule. When this title does not otherwise provide a filing location, the Secretary^* must set by regulation where any return, declaration, statement, other document, or copies of any of them required by this title or by regulations must be filed.

(b) Tax returns. For returns of tax required under part II of this subchapter: (1) Persons other than corporations. (A) General rule. Unless subparagraph (B) applies, a return other than a corporation^* return must be filed with the Secretary: (i) in the internal revenue district where the person filing the return has a legal residence or principal place of business; or (ii) at a service center serving that district, if the Secretary designates one by regulation. (B) Exception. Returns of: (i) people with no legal residence or principal place of business in an internal revenue district; (ii) United States citizens whose principal place of abode during the period covered by the return is outside the United States; (iii) people claiming benefits under section 911, 931, or 933; (iv) nonresident aliens; and (v) people for whom an assessment was made under section 6851(a) or 6852(a) for the taxable year^* must be filed at a place the Secretary designates by regulation. (2) Corporations. (A) General rule. Unless subparagraph (B) applies, a corporation’s return must be filed with the Secretary: (i) in the internal revenue district where the corporation has its principal place of business or principal office or agency; or (ii) at a service center serving that district, if the Secretary designates one by regulation. (B) Exception. Returns of: (i) corporations with no principal place of business or principal office or agency in an internal revenue district; (ii) foreign corporations; and (iii) corporations for which an assessment was made under section 6851(a) for the taxable year must be filed at a place the Secretary designates by regulation. (3) Estate-tax returns. (A) General rule. Unless subparagraph (B) applies, an estate-tax return required under section 6018 must be filed with the Secretary: (i) in the internal revenue district where the decedent was domiciled when the decedent died; or (ii) at a service center serving that district, if the Secretary designates one by regulation. (B) Exception. If the decedent was not domiciled in an internal revenue district, or had no domicile, the estate-tax return required under section 6018 must be filed at a place the Secretary designates by regulation. (4) Hand-carried returns. Despite paragraphs (1), (2), and (3), a return that would otherwise be covered by paragraph (1)(A), (2)(A), or (3)(A), but that is hand-carried to the Secretary, must be filed under the Secretary’s regulations in the internal revenue district identified in paragraph (1)(A)(i), (2)(A)(i), or (3)(A)(i), as applicable. (5) Exceptional cases. Despite paragraphs (1), (2), (3), and (4), the Secretary may allow a return to be filed in any internal revenue district. The Secretary may also require any Treasury Department officer or employee^* to file a return in any internal revenue district the Secretary selects. (6) Alcohol, tobacco, and firearms returns, etc. For a return of tax imposed by section 4181 or subtitle E, subsection (a) applies, and this subsection does not.