Brief Case
Pension Resource

Treas. Reg. § 54.6011-1

General requirement of return, statement, or list.
CFR 2010 annual edition (revised as of 2010-04-01) · superseded Apr 1, 2011 · last amended by T.D. 9334, 72 FR 36873, July 6, 2007
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
Historical text in effect Apr 1, 2008 through Mar 31, 2011. View current · Compare with current
(a) Minimum funding standards or excess contributions for self-employed individuals and section 403(b)(7)(A) custodial accounts. Any employer or individual liable for tax under section 4971, 4972 or 4973(a)(2) (for a custodial account under section 403(b)(7)(A)) shall file an annual return on Form 5330 and shall include therein the information required by such form and the instructions issued with respect thereto.
(b) Tax on prohibited transactions. Every disqualified person (as defined in section 4975(e)(2)) liable for the tax imposed under section 4975(a) with respect to a prohibited transaction shall file an annual return on Form 5330 and shall include therein the information required by such form and the instructions issued with respect thereto. The annual return on Form 5330 shall be filed with respect to each prohibited transaction and for each taxable year (or part thereof) of the disqualified person in the taxable period (as defined in section 4975(f)(2)) beginning on the date on which such prohibited transaction occurs.
(c) [Reserved] For further guidance, see § 54.6011-1T(c).
(d) Effective/applicability date. For the applicability date of paragraph (c) of this section, see § 54.6011-1T(d).
Source credit, amendments & notes

[T.D. 7838, 47 FR 44249, Oct. 7, 1982, as amended by T.D. 9334, 72 FR 36873, July 6, 2007]

Treas. Reg. § 54.6011-1 — General requirement of return, statement, or list. · CFR 2010 annual edition (revised as of 2010-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6011-1&asof=2008-04-01 · printed Oct 16, 2026
On this page
  • (a) Minimum funding standards or excess contributions for self-…
  • (b) Tax on prohibited transactions.
  • (c) (c) [Reserved] For further guidance, see § 54.6011-1T(c).
  • (d) Effective/applicability date.
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 5 other documents
IRS / Treasury
Final Rules
  • 88 FR 11754 Feb 23, 2023 — Electronic-Filing Requirements for Specified Returns and Other Documents
  • 75 FR 46844 Aug 4, 2010 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
  • 75 FR 38700 Jul 6, 2010 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac…
Proposed Rules
  • 86 FR 39910Proposed Jul 23, 2021 — Electronic-Filing Requirements for Specified Returns and Other Documents Comments due Sep 21, 2021
Revenue Rulings
  • Rev. Rul. 2003-88 Aug 11, 2003 — Section 4971; running of statute of limitations; and filing of form. This ruling states that the filing of a Form 5330, and not the filing of a Form 5500, star… (a)
Tax Court (10) · DOL/Federal (0)
U.S. Tax Court (10)
Also cite this provision (10)

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 2008CFR 2007 annual edition (revised as of 2007-04-01) run 127T.D. 7838, 47 FR 44249, Oct. 7, 1982View
Apr 1, 2008Mar 31, 2011CFR 2010 annual edition (revised as of 2010-04-01) run 127T.D. 9334, 72 FR 36873, July 6, 2007View · Redline (sign in)
Apr 1, 2011currenteCFR editorial change effective 2016-12-30 run 675 FR 46845, Aug. 4, 2010View · Redline (sign in)
Provision-level history (blame)