[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 420-421]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6091-1  Place for filing returns or other documents.

    (a) In general. Except as provided in Sec.  1.6091-4, whenever a 
return, statement, or other document is required to be made under the 
provisions of subtitle A or F of the Code, or the regulations 
thereunder, with respect to any tax imposed by subtitle A of the Code, 
and the place for filing such return, statement, or other document is 
not provided for by the Code, it shall be filed at the place prescribed 
by the regulations contained in this chapter.
    (b) Place for filing certain information returns. (1) For the place 
for filing returns of parnership income, see paragraph (e)(1) of Sec.  
1.6031-1.
    (2) For the place for filing information returns by banks with 
respect to common trust funds, see Sec.  1.6032-1.
    (3) For the place for filing information returns by certain 
organizations exempt from taxation under section 501(a), see paragraph 
(e) of Sec.  1.6033-1.
    (4) For the place for filing information returns by trusts claiming 
charitable deductions under section 642(c), see paragraph (c) of Sec.  
1.6034-1.
    (5) For the place for filing information returns by officers, 
directors, and shareholders of foreign personal holding companies, see 
paragraph (d) of Sec.  1.6035-1 and paragraph (d) of Sec.  1.6035-2.
    (6) For the place for filing information returns relating to certain 
stock option transactions, see paragraph (c) of Sec.  1.6039-1.
    (7) For the place for filing returns of information reporting 
certain payments, see paragraph (a)(5) of Sec.  1.6041-2 and Sec.  
1.6041-6.
    (8) For the place for filing returns of information regarding 
payments of

[[Page 421]]

dividends, see paragraph (d) of Sec.  1.6042-1 and paragraph (c) of 
Sec.  1.6042-2 (relating to returns for calendar years after 1962).
    (9) For the place for filing information returns by corporations 
relating to contemplated dissolution or liquidation, see paragraph (a) 
of Sec.  1.6043-1.
    (10) For the place for filing information returns by corporations 
relating to distributions in liquidation, see paragraph (a) of Sec.  
1.6043-2.
    (11) For the place for filing returns of information regarding 
payments of patronage dividends, see paragraph (b) of Sec.  1.6044-1, 
and paragraph (d) of Sec.  1.6044-2 (relating to returns for calendar 
years after 1962).
    (12) For the place for filing information returns relating to 
formation or reorganization of foreign corporations, see paragraph (e) 
of Sec.  1.6046-1.
    (13) For the place for filing information returns regarding certain 
payments of interest, see paragraph (c) of Sec.  1.6049-1.
    (14) For the place for filing information returns with respect to 
payment of wages in the form of group-term life insurance, see paragraph 
(b) of Sec.  1.6052-1.
    (15) For the place for filing information returns on Forms 1042-S 
with respect to certain amounts paid to foreign persons, see 
instructions to the form.
    (16) For the place for filing information returns on Form 5074 with 
respect to the allocation of individual income tax to Guam, see 
paragraph (b)(3) of Sec.  1.935-1 and paragraph (d) of Sec.  301.7654-1 
of this chapter (Regulations on Procedure and Administration).

[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 6887, 31 FR 
8814, June 24, 1966; T.D. 6922, 32 FR 8713, June 17, 1967; T.D. 7284, 38 
FR 20829, Aug. 3, 1973; T.D. 7385, 40 FR 50264, Oct. 29, 1975; T.D. 
8734, 62 FR 53493, Oct. 14, 1997]