Treas. Reg. § 54.6011-1

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General requirement of return, statement, or list.

eCFR editorial change effective 2016-12-30 · current · last amended by 75 FR 46845, Aug. 4, 2010

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(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.

(1) In general. Any entity manager of a tax-exempt entity described in section 4965(c)(4), (c)(5), (c)(6), or (c)(7) who is liable for tax under section 4965(a)(2) shall file a return on Form 5330, “Return of Excise Taxes Related to Employee Benefit Plans,” on or before the 15th day of the fifth month following the close of such entity manager's taxable year during which the entity entered into the prohibited tax shelter transaction, and shall include therein the information required by such form and the instructions issued with respect thereto.

(2) Transition rule. A Form 5330, “Return of Excise Taxes Related to Employee Benefit Plans,” for an excise tax under section 4965 that was due on or before October 4, 2007, will be deemed to have been filed on the due date if it was filed by October 4, 2007, and if the section 4965 tax that was required to be reported on that Form 5330 was paid by October 4, 2007.

(d) Effective/applicability date. Paragraph (c) of this section is applicable on July 6, 2007.

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; T.D. 9492, 75 FR 38708, July 6, 2010; 75 FR 46845, Aug. 4, 2010]

Treas. Reg. § 54.6011-1 — General requirement of return, statement, or list. · eCFR editorial change effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6011-1 · printed Oct 16, 2026

Cited by (code & regs)

Treas. Reg. § 54.6011-3 Required use of electronic form for the filing re…

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)

Pizza Pro Equipment Leasing, Inc. v. Commissioner, 147 T.C. No. 14 U.S. Tax Court · Nov 17, 2016
Cites (a) · Text when decided
Ralf Zacky v. Commissioner, T.C. Memo. 2004-130 U.S. Tax Court · May 27, 2004 Rule 155 computation
Cites (b) · Text when decided
Robert C. Geib v. Commissioner, T.C. Memo. 2000-391 U.S. Tax Court · Dec 28, 2000 Rule 155 computation
Cites (b) · Text when decided
Susan Jane Hoyez, C.P.A. v. Commissioner, T.C. Memo. 2000-250 U.S. Tax Court · Aug 10, 2000
Cites (a) · Text when decided
Edward Clasby and C. T. Garrahan Insurance Agency, Inc. v. Commissioner, T.C. Memo. 1999-80 U.S. Tax Court · Mar 16, 1999 Rule 155 computation
Cites (b) · Text when decided
Gideon L. & Corazon P. Medina v. Commissioner, 112 T.C. No. 6 U.S. Tax Court · Feb 22, 1999
Cites (b) · Text when decided
Michael Morrissey v. Commissioner, T.C. Memo. 1998-443 U.S. Tax Court · Dec 16, 1998
Cites (b) · Text when decided
Neil M. Baizer v. Commissioner, T.C. Memo. 1998-36 U.S. Tax Court · Jan 27, 1998 Rule 155 computation
Cites (b) · Text when decided
Leonard A. Gross v. Commissioner, T.C. Memo. 1996-404 U.S. Tax Court · Aug 28, 1996
Cites (b) · Text when decided
Citrus Valley Estates v. Commissioner, 99 T.C. 379; 99 T.C. No. 21 U.S. Tax Court · Sep 29, 1992
Text when decided

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.

Effective	Through	Source	Amended by
Apr 1, 1997	Mar 31, 2008	CFR 2007 annual edition (revised as of 2007-04-01) run 127	T.D. 7838, 47 FR 44249, Oct. 7, 1982	View
Apr 1, 2008	Mar 31, 2011	CFR 2010 annual edition (revised as of 2010-04-01) run 127	T.D. 9334, 72 FR 36873, July 6, 2007	View · Redline (sign in)
Apr 1, 2011	current	eCFR editorial change effective 2016-12-30 run 6	75 FR 46845, Aug. 4, 2010	View · Redline (sign in)

Provision-level history (blame)