26 CFR 54.4980D-1 - Requirement of return and time for filing of the excise tax under section 4980D.

§ 54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D.

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.

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

Title 26 published on 06-Feb-2018 03:56

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 54 after this date.

  • 2017-11-22; vol. 82 # 224 - Wednesday, November 22, 2017
    1. 82 FR 55507 - Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria
      GPO FDSys XML | Text
      DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Extension of time frames.
      November 22, 2017.
      29 CFR Parts 2560 and 2590