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Title 26 — Internal Revenue CodeRelease 119-73not60

§6071 Time for Filing Returns and Other Documents

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part V— TIME FOR FILING RETURNS AND OTHER DOCUMENTS › § 6071

Last updated Apr 5, 2026|Official source

Summary

When the tax code does not set a filing deadline, the Secretary must make rules that say when any required return, statement, or other tax document must be filed. Electronic returns under subpart B of part III (except those about nonemployee pay) are due March 31 of the year after the calendar year. Forms W‑2, W‑3, and any reports of nonemployee pay are due January 31 of the year after the calendar year. For rules on paying certain special taxes before starting some trades or businesses, see sections 4901 and 5732.

Full Legal Text

Title 26, §6071

Internal Revenue Code — Source: USLM XML via OLRC

(a)When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.
(b)Returns made under subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation) which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.
(c)Forms W–2 and W–3 and any returns or statements required by the Secretary to report nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.
(d)For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2015—Subsec. (b). Pub. L. 114–113, § 201(c), substituted “subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation)” for “subparts B and C of part III of this subchapter”. Subsecs. (c), (d). Pub. L. 114–113, § 201(a), added subsec. (c) and redesignated former subsec. (c) as (d). 2005—Subsec. (c). Pub. L. 109–59 substituted “section 5732” for “section 5142”. 1998—Subsecs. (b), (c). Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c). 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1958—Subsec. (b). Pub. L. 85–859 inserted reference to section 5142 of this title.

Statutory Notes and Related Subsidiaries

Effective Date

of 2015 Amendment Pub. L. 114–113, div. Q, title II, § 201(d), Dec. 18, 2015, 129 Stat. 3076, provided that: “(1) In general.—Except as provided in paragraph (2), the

Amendments

made by this section [amending this section and section 6402 of this title] shall apply to returns and statements relating to calendar years beginning after the date of the enactment of this Act [Dec. 18, 2015]. “(2) Date for certain refunds.—The amendment made by subsection (b) [amending section 6402 of this title] shall apply to credits or refunds made after December 31, 2016.”

Effective Date

of 2005 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

Effective Date

of 1998 Amendment Pub. L. 105–206, title II, § 2002(c),
July 22, 1998, 112 Stat. 724, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after
December 31, 1999.”

Effective Date

of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an

Effective Date

note under section 5001 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6071

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60