26 U.S.C. § 6071
§ 6071. Time for filing returns and other documents
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed December 18, 2015 by the Consolidated Appropriations Act, 2016 (PATH Act).
Every change, newest first (6)
- December 18, 2015Consolidated Appropriations Act, 2016 (PATH Act)
- August 10, 2005Public Law 109-59
- July 22, 1998IRS Restructuring and Reform Act of 1998
- October 4, 1976Tax Reform Act of 1976
- September 2, 1958Technical Amendments Act of 1958
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
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.
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.
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.