Reg. § 1.6091-1 Place for filing returns or other documents.
(a) In general Except as provided in , 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 partnership income, see .
(2) For the place for filing information returns by banks with respect to common trust funds, see .
(3) For the place for filing information returns by certain organizations exempt from taxation under section , see .
(4) For the place for filing information returns by trusts claiming charitable deductions under section , see .
(5) [Reserved]
(6) For the place for filing information returns relating to certain stock option transactions, see .
(7) For the place for filing returns of information reporting certain payments, see and .
(8) For the place for filing returns of information regarding payments of dividends, see (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 .
(10) For the place for filing information returns by corporations relating to distributions in liquidation, see .
(11) For the place for filing returns of information regarding payments of patronage dividends, see .
(12) For the place for filing information returns relating to formation or reorganization of foreign corporations, see .
(13) For the place for filing information returns regarding certain payments of interest, see .
(14) For the place for filing information returns with respect to payment of wages in the form of group-term life insurance, see .
(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 and (Regulations on Procedure and Administration).
(17) For the place for filing information returns on Form 8805, “Foreign Partner's Information Statement of Section Withholding Tax,” with respect to certain amounts paid on behalf of foreign partners, see the instructions to the form.
(c) Effective/Applicability date of this section shall apply to partnership taxable years beginning after April 29, 2008.
[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; T.D. 9156, 69 FR 55744, Sept. 16, 2004; T.D. 9394, 73 FR 23085, Apr. 29, 2008; T.D. 9849, 84 FR 9237, Mar. 14, 2019]