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Treas. Reg. § 54.4980E-1

Requirement of return and time for filing of the excise tax under section 4980E.
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 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.
Source credit, amendments & notes

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

Treas. Reg. § 54.4980E-1 — Requirement of return and time for filing of the excise tax under section 4980E. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.4980E-1 · printed Oct 16, 2026

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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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