[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 421-422]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6091-2  Place for filing income tax returns.

    Except as provided in Sec.  1.6091-3 (relating to income tax returns 
required to be filed with the Director of International Operations) and 
Sec.  1.6091-4 (relating to exceptional cases):
    (a) Individuals, estates, and trusts. (1) Except as provided in 
paragraph (c) of this section, income tax returns of individuals, 
estates, and trusts shall be filed with the district director for the 
internal revenue district in which is located the legal residence or 
principal place of business of the person required to make the return, 
or, if such person has no legal residence or principal place of business 
in any internal revenue district, with the District Director at 
Baltimore, Md. 21202.
    (2) An individual employed on a salary or commission basis who is 
not also engaged in conducting a commercial or professional enterprise 
for profit on his own account does not have a ``principal place of 
business'' within the meaning of this section.
    (b) Corporations. Except as provided in paragraph (c) of this 
section, income tax returns of corporations shall be filed with the 
district director for the internal revenue district in which is located 
the principal place of business or principal office or agency of the 
corporation.
    (c) Returns filed with service centers. Notwithstanding paragraphs 
(a) and (b) of this section, whenever instructions applicable to income 
tax returns provide that the returns be filed with a service center, the 
returns must be so filed in accordance with the instructions.
    (d) Hand-carried returns. Notwithstanding paragraphs (1) and (2) of 
section 6091(b) and paragraph (c) of this section:
    (1) Persons other than corporations. Returns of persons other than 
corporations which are filed by hand carrying shall be filed with the 
district director (or with any person assigned the adminstrative 
supervision of an area, zone or local office constituting a permanent 
post of duty within the internal revenue district of such director) as 
provided in paragraph (a) of this section.
    (2) Corporations. Returns of corporations which are filed by hand 
carrying shall be filed with the district director (or with any person 
assigned the administrative supervision of an area, zone or local office 
constituting a permanent post of duty within the internal revenue 
district of such director) as provided in paragraph (b) of this section.

[[Page 422]]


See Sec.  301.6091-1 of this chapter (Regulations on Procedure and 
Administration) for provisions relating to the definition of hand 
carried.
    (e) Amended returns. In the case of amended returns filed after 
April 14, 1968, except as provided in paragraph (d) of this section:
    (1) Persons other than corporations. Amended returns of persons 
other than corporations shall be filed with the service center serving 
the internal revenue district referred to in paragraph (a) of this 
section.
    (2) Corporations. Amended returns of corporations shall be filed 
with the service center serving the internal revenue district referred 
to in paragraph (b) of this section.
    (f) Returns of persons subject to a termination assessment. 
Notwithstanding paragraph (c) of this section:
    (1) Persons other than corporations. Returns of persons other than 
corporations with respect to whom an assessment was made under section 
6851(a) with respect to the taxable year shall be filed with the 
district director as provided in paragraph (a) of this section.
    (2) Corporations. Returns of corporations with respect to whom an 
assessment was made under section 6851(a) with respect to the taxable 
year shall be filed with the district director as provided in paragraph 
(b) of this section.
    (g) Returns of persons subject to a termination assessment. 
Notwithstanding paragraph (c) of this section, income tax returns of 
persons with respect to whom an income tax assessment was made under 
section 6852(a) with respect to the taxable year must be filed with the 
district director as provided in paragraphs (a) and (b) of this section.

[T.D. 6950, 33 FR 5356, Apr. 4, 1968, as amended by T.D. 7012, 34 FR 
7690, May 15, 1969; T.D. 7495, 42 FR 33726, July 1, 1977; T.D. 7575, 43 
FR 58816, Dec. 18, 1978; T.D. 8628, 60 FR 62210, Dec. 5, 1995]