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…

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