# § 6071. Time for filing returns and other documents
**(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.
**(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.
**(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.
**(d)** **Special taxes** For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85–859, title II, § 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2002(a), July 22, 1998, 112 Stat. 724; Pub. L. 109–59, title XI, § 11125(b)(21), Aug. 10, 2005, 119 Stat. 1957; Pub. L. 114–113, div. Q, title II, § 201(a), (c), Dec. 18, 2015, 129 Stat. 3076.)
## Editorial Notes
### Amendments
2015—Subsec. (b). , 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”.
Subsecs. (c), (d). , added subsec. (c) and redesignated former subsec. (c) as (d).
2005—Subsec. (c). substituted “section 5732” for “section 5142”.
1998—Subsecs. (b), (c). added subsec. (b) and redesignated former subsec. (b) as (c).
1976—Subsec. (a). struck out “or his delegate” after “Secretary”.
1958—Subsec. (b). inserted reference to .
## Statutory Notes and Related Subsidiaries
### Effective Date of 2015 Amendment
> **“(1)** **In general.—** Except as provided in paragraph (2), the amendments made by this section [amending this section and section 6402 of this title] shall apply to returns and statements relating to calendar years beginning after the date of the enactment of this Act [Dec. 18, 2015].
>
> **“(2)** **Date for certain refunds.—** The amendment made by subsection (b) [amending section 6402 of this title] shall apply to credits or refunds made after December 31, 2016.”
, , , provided that:
### Effective Date of 2005 Amendment
Amendment by effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .
### Effective Date of 1998 Amendment
> “The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after
>
> .”
, , , provided that:
### Effective Date of 1958 Amendment
Amendment by effective , see , set out as an Effective Date note under .