26 CFR 54.6011-2 - General requirement of return, statement, or list.
Effective for any Form 8928 that is due on or after January 1, 2010, any person liable for tax under section 4980B, 4980D, 4980E, or 4980G of the Code shall file a return with respect to the tax on Form 8928. The return must include the information required by Form 8928 and the instructions issued with respect to it.
- 26 CFR 54.4980B-2 — Plans That Must Comply.
- 26 CFR 54.6091-1 — Place for Filing Excise Tax Returns Under Section 4980B, 4980D, 4980E, or 4980G.
- 26 CFR 54.6071-1 — Time for Filing Returns.
- 26 CFR 54.4980G-1 — Failure of Employer to Make Comparable Health Savings Account Contributions.
- 26 CFR 54.4980D-1 — Requirement of Return and Time for Filing of the Excise Tax Under Section 4980D.
- 26 CFR 54.4980E-1 — Requirement of Return and Time for Filing of the Excise Tax Under Section 4980E.