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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 6071 | Time for filing returns and other documents | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 61 | INFORMATION AND RETURNS | 6071 | 26 U.S.C. § 6071 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6071 | data/legal/raw/us/code/title-26/usc26.xml | 0cdd3f70a012dd60f906fab40762309ea70936db63b447b916415a2496a25509 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | cdef6265e59edea2d966bced4a28dfad1e50d5e37a5d4968cac64cafa3525418 | 2026-07-04 | official |
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26 U.S.C. § 6071 - Time for filing returns and other documents
Text
(a) General rule 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) Electronically filed information returns 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) Returns and statements relating to employee wage information and nonemployee compensation 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) Special taxes For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.
(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85–859, title II, § 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2002(a), July 22, 1998, 112 Stat. 724; Pub. L. 109–59, title XI, § 11125(b)(21), Aug. 10, 2005, 119 Stat. 1957; Pub. L. 114–113, div. Q, title II, § 201(a), (c), Dec. 18, 2015, 129 Stat. 3076.)
Notes
Editorial Notes
Amendments2015—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 AmendmentPub. 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 AmendmentPub. 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.