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Internal Revenue Code, § 6071. Time For Filing Returns And Other Documents

I.R.C. § 6071(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.
I.R.C. § 6071(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.
I.R.C. § 6071(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.
I.R.C. § 6071(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; Sept. 2, 1958, Pub. L. 85-859, title II, 204(1), 72 Stat. 1428; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; Pub. L. 105-206, title II, Sec. 2002(a), July 22, 1998, 112 Stat 685; Pub. L. 109-59, title XI, Sec. 11125(b)(21), Aug. 10, 2005, 119 Stat. 1144; Pub. L. 114-113, Div. Q, title II, Sec. 201(a) and (c), Dec. 18, 2015.)
BACKGROUND NOTES
Amendments to Part
1988--Pub. L. 100-418, title I, 1941(b)(3)(C), Aug. 23, 1988, 102 Stat. 1324, struck out item 6076 “Time for filing return of windfall profit tax”.
1984--Pub. L. 98-369, div. A, title IV, 412(c)(2), July 18, 1984, 98 Stat. 793, struck out item 6073 “Time for filing declarations of estimated income tax by individuals”.
1980--Pub. L. 96-223, title I, 101(c)(1)(B), Apr. 2, 1980, 94 Stat. 250, added item 6076.
1976--Pub. L. 94-455, title XIX, 1904(b)(10)(A)(iii)(II), Oct. 4, 1976, 90 Stat. 1817, struck out item 6076 “Time for filing interest equalization tax returns”.
1968--Pub. L. 90-364, title I, 103(e)(8), June 28, 1968, 82 Stat. 264, struck out item 6074 “Time for filing declarations of estimated income tax by corporations”.
1964--Pub. L. 88-563, 3(d), Sept. 2, 1964, 78 Stat. 845, added item 6076.
AMENDMENTS
2015 - Subsec. (b). Pub. L. 114-113, Div. Q, Sec. 201(c), amended subsec. (b) by substituting “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”.
Subsec. (c)-(d). Pub. L. 114-113, Div. Q, Sec. 201(a), redesignated subsec. (c) as subsec. (d) and added a new subsec. (c).
2005 - Subsec. (c). Pub. L. 109-59, Sec. 11125(b)(21), amended subsec. (c) by substituting “section 5732” for “section 5142”.
1998 - Subsec. (b). Pub. L. 105-206, Sec. 2002(a), redesignated subsec. (b) as subsec. (c) and added a new subsec. (b).
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.
EFFECTIVE DATE OF 2015 AMENDMENTS
Amendments by Pub. L. 114-113, Div. Q, Sec. 201(a) and (c), effective for returns and statements relating to calendar years beginning after the date of the enactment of this Act [Enacted: Dec. 18, 2015].
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Sec. 11125(b)(21) of Pub. L. 109-59 effective July 1, 2008, but does not apply to taxes imposed for periods before such date.
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Sec. 2002(a) of Pub. L. 105-206 effective to returns required to be filed after December 31, 1999.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment 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.