26 CFR § 54.4980E-1

26 CFR · Internal Revenue

§ 54.4980E-1 — Requirement of return and time for filing of the excise tax under section 4980E.

26 CFR § 54.4980E-1

TitleTitle 26: Internal Revenue PartPart 54: Pension Excise Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 54.4980E-1 (Requirement of return and time for filing of the excise tax under section 4980E.) 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. § 54.4980E-1 (2026).

Text

§ 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E. Q-1: If a person is liable for the excise tax under section 4980E, what form must the person file and what is the due date for the filing and payment of the excise tax? A-1:

(a)In general. See §§ 54.6011-2, 54.6151-1 and 54.6071-1(c).

(b)Effective/applicability date. The rules in this Q & A-1 are effective for plan years beginning on or after January 1, 2010. [T.D. 9457, 74 FR 45997, Sept. 8, 2009]

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§ 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.

Q-1: If a person is liable for the excise tax under section 4980E, what form must the person file and what is the due date for the filing and payment of the excise tax?

A-1: (a) In general. See §§ 54.6011-2, 54.6151-1 and 54.6071-1(c).

(b) Effective/applicability date. The rules in this Q & A-1 are effective for plan years beginning on or after January 1, 2010.

[T.D. 9457, 74 FR 45997, Sept. 8, 2009]