26 CFR § 1.6039I-1

26 CFR · Internal Revenue

§ 1.6039I-1 — Reporting of certain employer-owned life insurance contracts.

26 CFR § 1.6039I-1

TitleTitle 26: Internal Revenue PartPart 1: Income Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.6039I-1 (Reporting of certain employer-owned life insurance contracts.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 1.6039I-1 (2026).

Text

§ 1.6039I-1 Reporting of certain employer-owned life insurance contracts.

(a)Requirement to report. Section 6039I requires every taxpayer that is an applicable policyholder owning one or more employer-owned life insurance contracts issued after August 17, 2006, to file a return showing the following information for each year the contracts are owned—

(1)The number of employees of the applicable policyholder at the end of the year;

(2)The number of such employees insured under such contracts at the end of the year;

(3)The total amount of insurance in force at the end of the year under such contracts;

(4)The name, address, and taxpayer identification number of the applicable policyholder and the type of business in which the policyholder is engaged; and

(5)That the applicable polic

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§ 1.6039I-1 Reporting of certain employer-owned life insurance contracts.

(a) Requirement to report. Section 6039I requires every taxpayer that is an applicable policyholder owning one or more employer-owned life insurance contracts issued after August 17, 2006, to file a return showing the following information for each year the contracts are owned—

(1) The number of employees of the applicable policyholder at the end of the year;

(2) The number of such employees insured under such contracts at the end of the year;

(3) The total amount of insurance in force at the end of the year under such contracts;

(4) The name, address, and taxpayer identification number of the applicable policyholder and the type of business in which the policyholder is engaged; and

(5) That the applicable policyholder has a valid consent for each insured employee (or, if all such consents are not obtained, the number of insured employees for whom such consent was not obtained).

(b) Time and manner of reporting. Applicable policyholders owning one or more employer-owned life insurance contracts issued after August 17, 2006, must provide the information required under § 6039I by attaching Form 8925, “Report of Employer-Owned Life Insurance Contracts”, to the policyholder's income tax return by the due date of that return, or by filing such other form at such time and in such manner as the Commissioner may in the future prescribe.

(c) Effective/applicability date. These regulations are applicable for tax years ending after November 6, 2008.

[T.D. 9431, 73 FR 65982, Nov. 6, 2008]