26 CFR § 28.6091-1 - Place for filing returns.

---
identifier: "/us/cfr/t26/s28.6091-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 28.6091-1 - Place for filing returns."
title_number: 26
title_name: "Internal Revenue"
section_number: "28.6091-1"
section_name: "Place for filing returns."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "28"
part_name: "IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "90 FR 3395, Jan. 14, 2025, unless otherwise noted."
cfr_part: "28"
---


# 28.6091-1 Place for filing returns.

(a) *In general.* A U.S. recipient, as defined in § 28.2801-2(e), must file Form 708, *United States Return of Tax for Gifts and Bequests Received from Covered Expatriates,* with the Internal Revenue Service in the manner prescribed by the instructions issued with respect to that form.

(b) *Applicability date.* This section applies on and after January 14, 2025.