26 CFR 31.6091-1 Where to File Employer Returns under Subtitle C

By ftsig-admin | May 9, 2026

The Statutory Mandate for Filing with the District Director in Baltimore

This article deals with EMPLOYER returns such as the forms W-2 and W-3 under Subtitle C of the I.R.C., and NOT tax returns under subtitle A. Part 31 is for employers Under Subtitle C, not ordinary filers of 1040-NR returns. Filers of tax returns under Subtitle A would need to be in part 1, not part 31.

Part 31 regulations implement Subtitle C, which covers:

  • FICA (Social Security/Medicare taxes)
  • FUTA
  • Federal income tax withholding on wages
  • Information returns related to withholding

The regulation is titled “Place for filing returns” and applies to:

  • Employers
  • Withholding agents
  • Others required to file employment tax returns or withholding returns under Subtitle C

Under the federal regulatory framework governing tax administration, the determination of where to file documents is not merely a matter of administrative preference, but a strict requirement of law.

For a non-resident alien (NRA) who is physically located outside the United States and maintains a “tax home” in a real and substantial sense in a foreign country, specific regulations dictate the proper recipient for legal correspondence, particularly when there is no identified tax liability.

The primary authority for this filing location is 26 CFR § 31.6091-1, which addresses the place for filing returns and related documents. Paragraph (a) of this regulation, titled “Persons other than corporations,” establishes the following rule:

“If such person has no principal place of business or legal residence in any internal revenue district, the return shall be filed with the District Director at Baltimore, Maryland, except as provided in paragraph (c) of this section.”

For an individual who is not “within” the United States and does not maintain a residence or place of business in a domestic internal revenue district, the law creates a specific fallback to the District Director in Baltimore. While paragraph (c) of the same section mentions Philadelphia for certain taxpayers, the foundational instruction in paragraph (a) remains the statutory default for those asserting they are outside the jurisdiction of any domestic district.

Furthermore, the legal definition of the recipient is clarified in 26 CFR § 301.7701-10, which states:

“The term district director means the district director of internal revenue for an internal revenue district. The term also includes the Assistant Commissioner (International).”

This definition is crucial because it links the District Director’s authority directly to international matters. For an NRA with no identified tax liability, submitting a request or notice to the District Director in Baltimore is a direct adherence to the letter of the law.

It ensures that the correspondence is received by the official whom the regulations have specifically “assigned the responsibility to receive returns” for those without a local U.S. presence.

Crucially, while the IRS has undergone internal reorganizations and often directs the general public to regional service centers in Austin or Ogden via sub-regulatory “instructions,” the statutory address for the District Director in Baltimore for the purposes of these regulations has not changed.

The physical and legal destination of 31 Hopkins Plaza, Baltimore, MD remains the active and designated location for the District Director cited in the Code of Federal Regulations.

By mailing to this specific official, the individual ensures they are communicating with the legally mandated authority rather than a mere administrative processing clerk.

AN ABODE IN A REAL AND SUBSTANTIAL SENCE An abode in a real and substantial sense is not inherently within an “internal revenue district” if that abode is located outside the United States( 26 CFR 301.7701(b)-2(b), 2(c)).

In fact, federal regulations use this specific phrasing to define a “tax home” for individuals who do not have a principal place of business. [1, 2, 3, 4]

The Distinction Between Abode and District

According to 26 CFR § 1.911-2(b) and Rev. Rul. 73-529, an individual’s tax home is:

  1. Their regular or principal place of business.
  2. If they have no principal place of business, then their abode in a real and substantial sense. [3, 4, 5]

An “internal revenue district” refers to a domestic geographic subdivision within the United States where the IRS maintains administrative jurisdiction. Therefore: [2]

  • If your “abode in a real and substantial sense” is in a foreign country( 26 CFR 301.7701(b)-1(b), see Coyle v Smith (1911)), you are legally considered to have no residence or principal place of business in any internal revenue district. (IMPORTANT NOTE. A MAILING ADDRESS IS NOT YOURS, INSTEAD IT BELONGS TO THE USPS, MOST FOLKS MIS-IDENTIFY A MAILING ADDRESS AND THEIR PHYSICAL ADDRESS)

This specific status triggers the filing requirement with the District Director at Baltimore, Maryland, as mandated by 26 CFR § 31.6091-1(a), because you are a person with “no principal place of business or legal residence in any internal revenue district.” [1, 2]

Legal Implications

*Domestic vs. Vocational: Courts and the IRS distinguish “abode” (domestic ties) from “tax home” (vocational location).

  • The “NRA” Position: For a Non-Resident Alien (NRA) physically outside the U.S., their abode “in a real and substantial sense” is their foreign home. Because this abode is not in an internal revenue district, the statutory recipient for their filings is the District Director in Baltimore. [1, 5, 6, 7, 8]

FOOTNOTES:

[1] [https://www.irs.gov](https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-tax-home-in-foreign-country)
[2] [https://www.irs.gov](https://www.irs.gov/pub/fatca/int_practice_units/JTO_C_009_06_05_10.pdf)
[3] [https://www.bdo.com](https://www.bdo.com/insights/tax/foreign-earned-income-exclusion-%28feie%29)
[4] [https://hntaxlaw.com](https://hntaxlaw.com/us-israeli-dual-citizen-denied-foreign-earned-income-exclusion-tax-home-us/)
[5] [https://www.govinfo.gov](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol12/pdf/CFR-2025-title26-vol12-sec1-911-2.pdf)
[6] [https://www.irs.gov](https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-tax-home-in-foreign-country)
[7] [https://www.mondaq.com](https://www.mondaq.com/unitedstates/tax/592812/tax-home-v-abode-are-they-the-same-for-code-911-purposes)
[8] [https://www.deblislaw.com](http://www.deblislaw.com/wp-content/uploads/2016/12/Examining-Foreign-Tax-Home-Requirement.pdf)

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