26 CFR § 58.6091-1 - Place for filing tax returns under chapter 37 of the Internal Revenue Code.

---
identifier: "/us/cfr/t26/s58.6091-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 58.6091-1 - Place for filing tax returns under chapter 37 of the Internal Revenue Code."
title_number: 26
title_name: "Internal Revenue"
section_number: "58.6091-1"
section_name: "Place for filing tax returns under chapter 37 of the Internal Revenue Code."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "58"
part_name: "STOCK REPURCHASE EXCISE TAX"
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. 4501(f) and 7805."
regulatory_source: "T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted."
cfr_part: "58"
---


# 58.6091-1 Place for filing tax returns under chapter 37 of the Internal Revenue Code.

(a) *In general.* Except as provided in paragraphs (b) and (c) of this section, stock repurchase excise tax returns required by § 58.6011-1(a) must be filed in accordance with the instructions applicable to such returns.

(b) *Hand-carried returns.* Notwithstanding paragraph (a) of this section, stock repurchase excise tax returns that are filed by hand carrying must be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service (IRS) office that serves the principal place of business, principal office, or agency of the taxpayer.

(c) *Exceptional cases.* Notwithstanding paragraph (a) of this section, the Commissioner may permit the filing of any stock repurchase excise tax return in any local IRS office.

(d) *Applicability date.* This section applies to stock repurchase excise tax returns required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.