Implements § 4980EOpen in workspace
Reg. § 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
26 CFR § 54.4980E-1eCFR, current through 2026-07-14
Q-1: If a person is liable for the excise tax under section , 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 , and .
(b) Effective/applicability date The rules in this Q & A-1 are effective for plan years beginning on or after January 1, 2010.
[T.D. 9457, 74 FR 45997, Sept. 8, 2009]
Source: decipher.legal/cfr/26/54.4980E-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14