[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]