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Pension Resource

Treas. Reg. § 54.4980D-1

Requirement of return and time for filing of the excise tax under section 4980D.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9457, 74 FR 45997, Sept. 8, 2009
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Q-1: If a person is liable for the excise tax under section 4980D, 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 and 54.6151-1.
(b) Due date for filing of return by employers. See § 54.6071-1(b)(1).
(c) Due date for filing of return by multiemployer plans or multiple employer health plans. See § 54.6071-1(b)(2).
(d) Effective/applicability date. In the case of an employer or other person mentioned in paragraph (b) of this Q & A-1, the rules in this Q & A-1 are effective for taxable years beginning on or after January 1, 2010. In the case of a plan mentioned in paragraph (c) of this Q & A-1, the rules in this Q & A-1 are effective for plan years beginning on or after January 1, 2010.
Source credit, amendments & notes

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

Treas. Reg. § 54.4980D-1 — Requirement of return and time for filing of the excise tax under section 4980D. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.4980D-1 · printed Oct 16, 2026
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  • (b) (b) Due date for filing of return by employers. See § 54.60…
  • (c) (c) Due date for filing of return by multiemployer plans or…
  • (d) Effective/applicability date.
Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents
IRS / Treasury
Final Rules
  • 77 FR 8668 Feb 14, 2012 — Summary of Benefits and Coverage and Uniform Glossary
Proposed Rules
  • 76 FR 52442Proposed Aug 22, 2011 — Summary of Benefits and Coverage and the Uniform Glossary Comments due Oct 21, 2011

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EffectiveThroughSourceAmended by
Apr 1, 2010currenteCFR amendment effective 2016-12-30 run 6T.D. 9457, 74 FR 45997, Sept. 8, 2009View
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