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Pension Resource

Treas. Reg. § 54.6091-1

Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9457, 74 FR 46000, Sept. 8, 2009
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Effective for any Form 8928 that is due on or after January 1, 2010, the return required by § 54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.
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[T.D. 9457, 74 FR 46000, Sept. 8, 2009]

Treas. Reg. § 54.6091-1 — Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6091-1 · printed Oct 17, 2026

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EffectiveThroughSourceAmended by
Apr 1, 2010currenteCFR amendment effective 2016-12-30 run 6T.D. 9457, 74 FR 46000, Sept. 8, 2009View
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