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.

eCFR · current through Jul 10, 2026

§ 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]

26 C.F.R. § 54.4980E-1 (Requirement of return and time for filing of the excise tax under section 4980E.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.