§54.4980E-1. Requirement of return and time for filing of the excise tax under section 4980E.
26 C.F.R. § 54.4980E-1
Q-1: If a person is liable for the excise tax under section 4980E, 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, 54.6151-1 and 54.6071-1(c).
Effective/applicability date. The rules in this Q & A-1 are effective for plan years beginning on or after January 1, 2010.
Notes, amendments, and revision history
Amendments
[T.D. 9457, 74 FR 45997, Sept. 8, 2009]
Authority
Authority: 26 U.S.C. 7805, unless otherwise noted. Section 54.4974-2 also issued under 26 U.S.C. 4974; Section 54.4981A-1T also issued under 26 U.S.C. 4981A; Section 54.4980B-1 also issued under 26 U.S.C. 4980B; Section 54.4980B-2 also issued under 26 U.S.C. 4980B; Section 54.4980B-3 also issued under 26 U.S.C. 4980B; Section 54.4980B-4 also issued under 26 U.S.C. 4980B; Section 54.4980B-5 also issued under 26 U.S.C. 4980B; Section 54.4980B-6 also issued under 26 U.S.C. 4980B; Section 54.4980B-7 also issued under 26 U.S.C. 4980B; Section 54.4980B-8 also issued under 26 U.S.C. 4980B; Section 54.4980B-9 also issued under 26 U.S.C. 4980B; Section 54.4980B-10 also issued under 26 U.S.C. 4980B; Section 54.4980F-1 also issued under 26 U.S.C. 4980F; Section 54.4980G-1 also issued under 26 U.S.C. 4980G; Section 54.4980G-2 also issued under 26 U.S.C. 4980G; Section 54.4980G-3 also issued under 26 U.S.C. 4980G; Section 54.4980G-4 also issued under 26 U.S.C. 4980G; Section 54.4980G-5 also issued under 26 U.S.C. 4980G; Section 54.4980G-6 also issued under 26 U.S.C. 4980G; Section 54.4980G-7 also issued under 26 U.S.C. 4980G; Section 54.4980H-3 also issued under 26 U.S.C. 4980H(c)(4)(B); Section 54.6011-3 also issued under 26 U.S.C. 6011; Section 54.6060-1 also issued under 26 U.S.C. 6060(a); Section 54.6081-1 also issued under 26 U.S.C. 6081(a); Section 54.6109-1 also issued under 26 U.S.C. 6109(a); Section 54.6109-2 also issued under 26 U.S.C. 6109(a); Section 54.6695-1 also issued under 26 U.S.C. 6695(b); Section 54.9801-1 also issued under 26 U.S.C. 9833; Section 54.9801-2 also issued under 26 U.S.C. 9833; Section 54.9801-3 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833; Section 54.9801-4 also issued under 26 U.S.C. 9801(c)(1)(I) and 9833; Section 54.9801-5 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833; Section 54.9801-6 also issued under 26 U.S.C. 9833; Section 54.9802-1 also issued under 26 U.S.C. 9833; Section 54.9802-2 also issued under 26 U.S.C. 9833; Section 54.9802-3T also issued under 26 U.S.C. 9833; Section 54.9802-4 also issued under 26 U.S.C. 9833; Section 54.9811-1 also issued under 26 U.S.C. 9833; Section 54.9812-1 also issued under 26 U.S.C. 9833; Section 54.9815-1251 also issued under 26 U.S.C. 9833; Section 54.9815-1251T also issued under 26 U.S.C. 9833; Section 54.9815-2704 also issued under 26 U.S.C. 9833; Section 54.9815-2704T also issued under 26 U.S.C. 9833; Section 54.9815-2705 also issued under 26 U.S.C. 9833; Section 54.9815-2708 is also issued under 26 U.S.C. 9833; Section 54.9815-2711 also issued under 26 U.S.C. 9833; Section 54.9815-2711T also issued under 26 U.S.C. 9833; Section 54.9815-2712 also issued under 26 U.S.C. 9833; Section 54.9815-2712T also issued under 26 U.S.C. 9833; Section 54.9815-2713 also issued under 26 U.S.C. 9833; Section 54.9815-2713T also issued under 26 U.S.C. 9833; Section 54.9815-2714 also issued under 26 U.S.C. 9833; Section 54.9815-2714T also issued under 26 U.S.C. 9833; Section 54.9815-2715 also issued under 26 U.S.C. 9833; Sections 54.9815-2715A1, 54.9815-2715A2, and 54.9815-2715A3 are also issued under 26 U.S.C. 9833; Section 54.9815-2719 also issued under 26 U.S.C. 9833; Section 54.9815-2719A also issued under 26 U.S.C. 9833; Section 54.9815-2719AT also issued under 26 U.S.C. 9833; Section 54.9815-2719T also issued under 26 U.S.C. 9833; Section 54.9816-3 also issued under 26 U.S.C. 9816. Section 54.9816-6A also issued under 26 U.S.C. 9816. Section 54.9816-8 also issued under 26 U.S.C. 9816; Section 54.9816-9 also issued under 26 U.S.C. 9816. Section 54.9831-1 also issued under 26 U.S.C. 9833; Section 54.9833-1 also issued under 26 U.S.C. 9833.
Amendments
[T.D. 9457, 74 FR 45997, Sept. 8, 2009]