§ 6091. Place for filing returns or other documents
(a)
General rule
When not otherwise provided for by this title, the Secretary shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations.
(b)
Tax returns
In the case of returns of tax required under authority of part II of this subchapter—
(1)
Persons other than corporations
(A)
General rule
Except as provided in subparagraph (B), a return (other than a corporation return) shall be made to the Secretary—
(i)
in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or
as the Secretary may by regulations designate.
(B)
Exception
Returns of—
(i)
persons who have no legal residence or principal place of business in any internal revenue district,
(ii)
citizens of the United States whose principal place of abode for the period with respect to which the return is filed is outside the United States,
(iii)
persons who claim the benefits of section
911 (relating to citizens or residents of the United States living abroad), section
931 (relating to income from sources within Guam, American Samoa, or the Northern Mariana Islands), or section
933 (relating to income from sources within Puerto Rico),
(v)
persons with respect to whom an assessment was made under section
6851
(a) or
6852
(a) (relating to termination assessments) with respect to the taxable year,
shall be made at such place as the Secretary may by regulations designate.
(2)
Corporations
(A)
General rule
Except as provided in subparagraph (B), a return of a corporation shall be made to the Secretary—
(B)
Exception
Returns of—
(i)
corporations which have no principal place of business or principal office or agency in any internal revenue district,
(ii)
corporations which claim the benefits of section
936 (relating to possession tax credit), and [1]
(iv)
corporations with respect to which an assessment was made under section
6851
(a) (relating to termination assessments) with respect to the taxable year,
shall be made at such place as the Secretary may by regulations designate.
(3)
Estate tax returns
(A)
General rule
Except as provided in subparagraph (B), returns of estate tax required under section
6018 shall be made to the Secretary—
(B)
Exception
If the domicile of the decedent was not in an internal revenue district, or if he had no domicile, the estate tax return required under section
6018 shall be made at such place as the Secretary may by regulations designate.
(4)
Hand-carried returns
Notwithstanding paragraph (1), (2), or (3), a return to which paragraph (1)(A), (2)(A), or (3)(A) would apply, but for this paragraph, which is made to the Secretary by handcarrying shall, under regulations prescribed by the Secretary, be made in the internal revenue district referred to in paragraph (1)(A)(i), (2)(A)(i), or (3)(A)(i), as the case may be.
(5)
Exceptional cases
Notwithstanding paragraph (1), (2), (3), or (4) of this subsection, the Secretary may permit a return to be filed in any internal revenue district, and may require the return of any officer or employee of the Treasury Department to be filed in any internal revenue district selected by the Secretary.
(6)
Alcohol, tobacco, and firearms returns, etc.
In the case of any return of tax imposed by section
4181 or subtitle E (relating to taxes on alcohol, tobacco, and firearms), subsection (a) shall apply (and this subsection shall not apply).
[1] So in original. Word “and” probably is superfluous.