The law › Title 26, Internal Revenue Code › Chapter 61

26 U.S.C. 6071: Time for filing returns and other documents

Created in 1958 by Public Law 85-859. Changed by 4 later laws. 1 bill in this Congress would change it.

12 parts of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (10), Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (2).

How it got hereLaws that created or changed it, newest first

2015Consolidated Appropriations Act, 2016

2005Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

1998Internal Revenue Service Restructuring and Reform Act of 1998

1976Pub. L. 94-455

1958Pub. L. 85-859created it

26 U.S.C. 6071Time for filing returns and other documents

(a)General rule

(b)Electronically filed information returnsadded to

(c)Returns and statements relating to employee wage information and nonemployee compensation

(d)Special taxes

This CongressBills that change it or would

S. 5441TAS Actreported by committee

past change
enacted this Congress
proposed

This Congress

S. 5441 TAS Act · reported by committee · would change (b)

How it got here

2015

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". (Consolidated Appropriations Act, 2016) Law text · (b)
Pub. L. 114–113, §201(a), added subsec. (c) and redesignated former subsec. (c) as (d). (Consolidated Appropriations Act, 2016) Law text · (c), (d)

2005

Pub. L. 109–59 substituted "section 5732" for "section 5142". (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (c)

1998

Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (b), (c)

1976

Pub. L. 94–455 struck out "or his delegate" after "Secretary". · (a)

1958

Pub. L. 85–859 inserted reference to section 5142 of this title. · (b)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.